Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1894-03-22
AN IMPORTANT DECISION.

Outstanding Warrants with the
Taxes Received.
The question has lately been brought
up in various school boards whether the
money derived from taxes levied for the
present year could be used to pay war
rants issued prior, and if so could new
Indebtedness be incurred or must schools
in districts so situated be closed. The
attorney for the Seattle board decided
that the money could not be so used.
Our board found themselves confronted
with the question, inasmuch as about
$4,000 Of warrants had been drawn against
$500 OF income last year, and in order to
get Il proper Interpretation OF the law the
question was submitted to County Super
intendent Hutchinson. His reply EN-.
braces the decision OF the state supeiin-
tendent which he had Just received, and
as the matter is of general interest not only
to Aberdeen but also to the county and
state at large, we print HE decision in
full. The intmation contained in the
last clause OF the reply that our schools
may have to close next month is without
foundation, as there will be funds enough
to complete the school year, but unless
the taxpayers are willing to keep up the
special five mill levy for several years a
material reduction in expenses will have
to be made in the future. The decision
is as follows
MoNrEsANo, WAsn., Mar. -, 1884
To J. G.. Cross, W. w. Weatherwax and
Alex Young, Directors of School Dist
riot No. ;, Chehalis county, Wash.
Gentlemen Il am in receipt of your
Resolution bearing date March II, 1894,
wherein you ask for an official declaration
or opinion from me on the question Gas
to whether or not it is lawful for the mon
ev arising from taxes levied for the pur-
pose of running the schools OF said school
district (No. - ''for the present year
including said" (state) "apportionment
be applied in payment OF any other war
rants than those issued for expenses OF
the school year now passing"
As the foregoing seems to be the only
question upon which YOU seek an express
sion of my opinion, ! think | can most
satisfactorily answer it by transmitting to
you the following copy of an opinion
rendered to me by the State superintend-
ent OF public instruction, on the 9TH inst.
Said opinion is as follows:
'Supt. J. a. Hutchinson,
Montesano, Wash.
My Dear Sir:-l have the honor TO
H. IL Lodi I,n e
nicaton of the 2Sth ult i'm which YOU ask
for an official opinion from this depart
ment on the following questions, to-wit:
l. CSC, an the funds apportioned to a
school district by the county superntend-
ent of common schools during the school
year ending June 49, 1894, be used in the
payment OF school district warrants issued
on the general fund OF said school district
during the year or years preceding such
apportionment.'
.. "'Can the funds OF a school district
derived from Il special tax levied in said
district for special school purposes be used
to pay warrants issued for such purposes
on years prior to the levy OF such tax
"The provisions of our law bearing up
on your first inquiry are as follows:
|. "Section 3D., School Laws of
Washington, provides that 1T shall he
unlawful for any board of directors to
contract Indebtedness against their dist
riot in any one year, payable out of the
general fund of sad district in any sum
or sums exceeding in the aggregate the
amount apportioned to said district at the
last quarterly apportionment next follow
ing the date on which taxes become de-
linquent, unless said Indebtedness be first
authorized by vote OF the electors of said
district
''Section II ibid, in reference to the
duties of the county treasurer provides
that lie shall keep a register OF all school
district warrants presented to him for
payment, which register shall show the
number OF the warrant, the date of issue
and the day on which it was registered,
the amount, and the purpose for which it
was issued, to whom issued and to whom
paid, and the amount of interest, if any.
accruing on said warrant before payment.
"Section OF an act relating to the man
ner of paying county, school, city and
town warrants, page SO, School Laws,
provides That all county, school, city and
town warrants shall be paid according to
their number, date and issue, and shall
draw interest from and after their pre-
sentation to the county treasurer, etc.
"The Indebtedness. referred to in sec
ton 81 ), cited above, has been construed
by the attorney general to mean net in
debtedness above the estimated income
from the source mentioned therein. From
this it is evident that school district
may legally carry over debt from one
school year to another payable out of the
general fund of that district. The provs- /
ion OF section II, cited above, requiring
the treasurer to register warrants when
presented, in case he has not the money
on hand to pay them, seems to indicate
that debt may be carried over from one
year to another, inasmuch as that officer
is required to call in all the warrants |
OF one years issue before paying any is
sued in the succeeding year.
"The provision relating to the manner
OF paving warrants, cited above, seems to
make it obligatory upon the treasurer to
pay warrants in the order of their num-
Der, date and issue and in doing this he
cannot pass by warrant regularly pre-
sented and pay one of Il subsequent issue