Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1896-08-14
As TO SCHOOL, FUNDS
Nav ths Different School Taxes AuSl
DO Expended 10 Tho DIsIFIcs'
SEVERAL QUESTIONS ANSWERED
r, h. Attorney G,n.ral as to The
Manner Of Disposition Of sch oil
M,n,ys Toll o',d by iaxiiin'

.,,sfintendent Of public Instruction,
,be following spinion oovorln qus''
psps regarding the disposition Of tie
,,bool funds collected by the four
Inherent methods Of taxation provided
nv law, The Attorney General sayt'
Dear slr-I have before me your
favor NJ the % iret. asking 10 Oe az.
yl,ed upon tho iollowinei WIN you
Kindly give mo your opinion upOh
inc following points"
uFitsi-Io Whist uses or purposes
ida, Inc law. can the following school
snpds te appiied2 (a) State school tax
~ GxeJ by section % ~ the Revenue
Ari. rage AL, laws OF 1895; tbl district
.ehooi tax levied by thu County
g5mmissionefs under section VI 81 thu
s,no act, page $50; (c) special school
tsx provided Tor IN article ~, page iDl
N the laws Of 1895; (d) Tor current Ca
pensrs provided Tor IN section 80, nfii'
clr Il. chapter 1870 OF tue lave VI 1895,
page 4sl .,.
Usecond-Mha method should be
pursued IN the matter " the disbutse'
mat Of tho general school fund re-
reIyed from the State ana county; Ia
other worde, upon whose order OF
warrant should these funds b. dis.
buuod2"
ia order to answer your frat quts.
lion Intelligent II will be necessary
10 note briefly how these various
iunds are to TO raiieI, under the law.
The tax inoluio1 In this two FIRST cub.
divisions VI question one diilcr only
in the method OF levy and collection,
and both together constitute what IN
kuuwn M the general fund for district
school purpose.
THE STATE TAX.
The fipt IL levied anu collected by
the state, aud by the state supoTiuten-
dant Of public instruction, under sec.
ton o Of article Of tue school laws Of
1896, IA appoTtloDod nm0ng the several
counties aud cities In the state, accord.
Jog to tho school population therein,
aud when 30 appOrtiOnud ia covered
into the county treasuricf, ttspcc'
lively.
THE COUNTY TAX
The second h levied AMI collected
by the county aud goes Into the county
treasury. rhus these two items Of
school tax come together anu c1nnli.
tule what Is known asa general school
iund for district school pufpOius, anl
until appOTtiOneI to the several dir.
tfluls, il under the immediate clnlfIl
and ~ Hefvlalon Of the county superiu-
tendeht. IL 10 his duty, after the
necessary amounts shall have been set
aside out Of such fund 10 pay the CON.
pensation OF the county tuuerintoniant,
members " the board Of ex minefs,
expenses OF the county institute ana
the contingent expenses q tho county
supeTintendonps ofllee, To app0rtion
the residue among the various school
districts OF the county, according % the
school population therein. When this
10 done II 10 tho Guty Of tue county
itra'utrr ~ open and keep a separate
sccluut with each district. This iuai
WAS evidently INTENDED 10 be- used
solely for tue maintenance Of tCAUOls
10 the respective districts; that h., II
should DO devoted exclusively 10 thg
paymont u the enlafita Ut teacher.
This conclusion becomus more obvicu'
when wo take into consideration the
funds about which you make inquiry
In the third and fourth suOliylsiouo "
your fiut queauou.
TIM SPECIAL TAN.
The ihifi. relating To tue special
school tax, h levied and collected when
10 10 necessary 10 raise funds q
purchase school sito or improve The
came or 10 pufchato, build, tent o. 10
pnit OF furnish school houses. This II
called the special school tax, aud Ia un
der the immediate control Of the dis
triCt wherein such levy has been
made. The levy Il made In puuuapc,
- = - a 40 Is
and the officer Collecting the samn Il
required 10 pay II over 70 tho trtAsutol
NJ the bOaTi % trustees OF tho district
Its clear that the money raised by
such levy can only DO used ior thl
purposes mentioned IN the law which
authorizes II and cannot be- devoted {,
any other use. (5ee article IL, ohaple
1870 OF the laws Of 1850
THE DISTRICT TAX,
Subdivision I IA n fund which Il
raised 10 meet current expenses oil
provided In section 50, article q, pAg,
ISL Of tho laws Of 1898, defining thi
duties and powers Of trusieea an.
which, among other thing', proyilel
that AT may order 10 DO raise.
on the taxable property Of tho distric
One'iourlh Of one Per cent for tho sup
port Of schools and 10 deiray curfen
expenses" IL would thus appear tina
the legislature clearly Intended 4
create three different funds Tor scho1
purpose; fiTsi, the general State an,
county school fund 10 DO devoted q
the payment Of teachers solely; second
Especial school fund raised from thl
tax which the people are authorize
10 Impose upon the taxable property O
that district, TO be uBed solely for tn
purchase OF school site OF improve
ment Of same, or to purchase, build
rent, repair or furnish school houses
miro; fund for tho support " school
nnd ~ pay current expenses. The tWl
last funds arc under the Immediate anO
absolute control OF the board OF trustee
Of each district.
The frat or general school fund n
provided In section 95 age 400 of th
Laws Of 1895 IL placed In the hands o
the county treasurer, and after II hA
Deem app0rtiOned, he isrsquifoi 90 opel
hnu keep a separate noc0uut with eaci
district. la doing this no woulu
necessarily credit the amount Rppor
Toned 70 each district, 10 the distric,
aud II would thus become - iund iuu
leci to the order Of the hoard Of trustee
~ that district. Whether Il was Ia
Intention VI the Legislature, that thi
money should remain with the treai
lter anu he maid out In dplnil ly him