Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1891-07-10
PUBLIC SCHOOL FUNDS.
Ofieial Construction OF the Acts Relating
to Taxes and the AppOrtionment
OF Moneys.
The solicitor general has sent the fol-
lowing important communication to the
superintendent of public instruction:

lne SOlCltOr general mas sent The 1Ol
lowing important communication to th
superintendent of public instruction:
TERRITORY OF New MEXICO,
Office of Solicitor General
Santa Fe, N. NJ, July 9, 1891
Hon. Amado Chaves, Superintendent OF Public
Instruction. Santa Fe, N NJ.
My. DEAR SIR Your favor OF the Sth
inst, asking my opinion as to the amount
of tax which can be levied under the gen.
eral school law, chapter %, laws of 1891
and the amendment thereto, in chapter
II of the same laws, has had my atten-
ton, and in reply would say, that section
"a, of chapter %, makes it the duty OF
the territorial auditor, to annually levy
tax for school purposes, not exceeding
3 mills on the dollar. There are other
provisions in the act for additional levies
for different purposes in the several school
districts, which are entirely local in their
application but the above is the only
provision for general territorial levy for
school purposes. Chapter r, of the same
laws, is undoubtedly an amendment to
chapter %, but section l, of that chap.
ter, only provides for different manner
of apportioning the money raised under
the general tax levy referred to above, and
does not authorize the levy of all addi-
tional tax, which is limited by the terms
of Section "a, of the original school laws.
to 3 mills, and the auditor did not
deem it prudent or wise to reach the ex-
treme limit this year and 80 very pru-
IDENTIFY placed it at mills only.
In regard to ycnr other question as to
the apportionment of school monies
among the several school districts, Il
would say that section 13, of chapter So,
laws of 1891, provides that the county su-
periDtendent shall apportien the amount
of all the school fund in his county to the
several districts, in proportion to the
number OF children in each of school age
and Immediately certify such apportion-
ment to the directors of such districts and
to the county treasurer who shall credit
each district with such sum this appor-
tionment under that section was to have
been made on the first Mondays in July
and January in each year, but this section
was amended at the same session of the
Legislature by section l, OF chapter II, |
which provides that the school fund de-
rived from the general levy should be ap-
portloned "as now provided by law to-
gether with all the county school funds on
the first Mondays in January, April, July |
instead of two. Section So, of
chapter ., declares certain licenses and
fines to be temporary school fund and
in the first part of the section re-
guires them to be paid into the coun
ty treasury to the account of the several
school districts wherein said sums are
collected. But afterwards in the same
section, the following language is used
Should there be more than one school
district in any precinct, said amount col
lected shall be divided among the several
school districts pro rata, according to the
scholastic census of said district as fur
nished to the county school superintend-
ent for the current year." this would
seem TO be conclusive as to the school
district population being the basis for the
apportlonment OF funds derived from that
source, but in addition to that section |
of chapter II, laws of 1891, which is an
to, and must be construct
with, the original school law. Chapter %,
provides that all the county school funds
including the mill general levy shall be
apportioned four times a year as now
provided by law, thatis among the school
in proportion to their school
population. Section 8, chapter 8, laws of
1891, commonly known as the High Ii
cense law, provides that the license tax
shall be paid into the general school
iunds of the county, and there is no
where any provision of law retaining the
saloon sicense tax or any of the other
temporary school fund" for the benefit
of the school district in which the same
Is paid. The precinct is the basis upon
which the liquor licenses are issued, but
The school population of the school dis
riots is the basis upon which said license
taxes are paid out. Very respectfully,
EDWARD L. BARTLETT,
Solicitor General of New Mexico.
Low prices on summer millinery at