The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1896-08-15

Attorney General Bishop yesterday
transmitted to State Superintendent Of
Public Instruction Parks an opinion
relative to the uses Of moneys belong
ing to the different ecnool funds. AS
the matter is more than of local i'm
portanee the full text of the opinion is
given as follows:
Dear Sir-I have before me your ia
vor Of the 3rd inst, asking to be ad-
Vised upon the following: will you
kindly give me your opinion upon the
following points:
TO what uses or purposes under the
law can the following school funds be
applied: (a) State school tax as fixed
by section 90 Of the revenue act, page
451, laws of 1895? OBJ District school
tax levied by the county commission
ers under section 81 of the same act,
page $50. (c) Special school tax pro-
vided for in article T. page 491 of the
laws of 1895. I'D For current expen-
SEES provided for in section so. article
6, chapter 1870 of the laws of 1896, page
ASH
What method should be pursued in
general school fund received from the
STATE and county, in other words, upon
whose order or warrant should these
funds be disbursed?"
In order to answer your first question
fntelligently it will be necessary to note
briefly how these various funds are TO
be raised, under the law The tax in
GUIDED in the two first subdivisions of
nllaEfiOO I differ lxr in l,a =
levy and collection, and both together
constitute what is known as the gen.
elTaI fund for district school purposes;
the first is levied and collected by The
state, and by the state superintendent
of public instruction, under section Is
OF article , of the school laws of 1896,
is apportioned among the several
counties and cities in the state, accord
ing TO the school population therein,
and when so apportioned is covered in
10 the county treasures respectively;
the second is levied and collected by
the county and goes into the county
treasury, thus these two items of school
tax come together and constitute what
is known as a general school fund for
district school purposes, and is under
the immediate control and supervision
of the county superintendent; it is his
duty, after the necessary amounts
snail have been set aside out OF such
fund to pay the compensation OF the
county superintendent; members of the
board Of examiners; expenses of the
county institute and the contingent ex-
penses OF the county superintendent
office to apportion the residue among
the various school districts OF the
county, according to the school popu-
lation therein; when this is done. .. is
the duty of the county treasurer TO
open ana Keep separate account with
each district; this fund was evidently
intended to be used solely for the main
tenance of schools in the respective
districts, that is, it should be devoted
exclusively to the payment of the sal
aries or teachers; this conclusion be-
comes more obvious, when we take in
to consideration the funds about which
you make inquiry in the third and
fourth subdivisions of your first cues
ton, the third relating to the speeial
school tax is levied and collected
when l. is necessary to raise
funds to purchase a school site or i'm
prove the same, or to purchase build
rent or repair or furnish school
houses; this is called the special school
tax, and is under the immediate con-
troll of the district wherein such levy
has been made. The levy is made in
pursuance Of a vote of the people of
the district, and the officer collecting
lllt SdIlt IL IGBulTNu 10 pay II over 10
the treasurer of the board of trustees
of the district. 1t is clear that the
money raised by such levy can only
be used for the purposes mentioned in
the law which authorizes it, and can
not be devoted to any other use. See
article u, chapter 100 of the laws of
1886.
Subdivision is a fund which is
raised 10 meet current expenses
as provided in section 80, article 6, page
4S1 of the laws of 1896, defining the
duties and powers Of trustees, and
among other things provides that cit
may order to be raised On the taxable
property of the district one-fourth of
l per cent fer the support Of schools
and to defray current expenses" 1t
would thus appear that the legislature
clearly intended TO create three differ
ent funds for school purposes; first, the
general state and county school fund
to be devoted TO the payment of teach
ers solely; second, a special school fund
raised from the tax which the people
are authorized to impose upon the
taxable property of that district, to be
used solely for the purpose Of school
site or Improvement Of same, or to
purchase, build, rent, repair or furnish
school houses; third, a fund for the
support of schools and to pay current
expenses. The last two funds are I'M
der the Immediate and absolute con-
troll OF the board OF trustees Of each
district.
The first or general school fund. as
provided in section IS. page 1885, of the
laws Of 1896. is placed in the hands Of
the county treasurer, and after il has
been apportioned he is required TO
open and keep a separate account with
each district. In doing this he would
necessarily credit the amount appor-
toned to each district, to the district,
and it would thus become a fund Sub
ject to the order of the board of trus-
tees Of that district. Whether it was
the intention Of the legislature that
this money should remain with the
treasurer and be paid out in detail by
him, upon the order of the board Of
trustees, or whether it would be with
in the power o. the trustees to draw it
all out at once, is not quite clear.
am inclined 10 The opinion, however,
that inasmucn as the law provides for
the organization of a board of trustees
of each district and requires COM
plete. organization by election of one
OF their number as president, one as
secretary and one as treasurer. and
requires them ell to. give bond. and
especially that the treasurer shall give
a bond to the district with sufficient
sureties and fer 4 sufficient amount
to be approved by the board OF trustees
and fled with the county clerk, that
whenever the county treasurer shall
SO open no and credit said district
with its portion of the school funds.
as aforesaid, that it at once becomes
subject to the order of the board OF