Deseret evening news. [volume] (Great Salt Lake City [Utah]) 1867-1920, 1897-12-28
SCHOOL FUNDS APPORTlONED.
county railing to File Its Report In Time
isDcprised of the Use OF
the Money.

,,orney General Bishop submitted
o,lpion to Hon. John II. Park,
r,ntendent of public instruction,
day on the question OF the appor-
.,snrnent Of state district school funds
AZ bishop holds that counties deiin-
,,ort in fling required reports, al
.rouvh omitted by the last apportion-
-, are entitled to be reimbursed In
amount they would have received
~, mo reports been filed in time. The
.aatter of time for filing reports, Mr.
pishop holds. is directory only. Inc
on,rion Is as follows:
nh. facts as l understand them,
that on November 10Th. the time
.-han the last apportionment OF sucn
s,,nds was had, certain counties ana
school districts had NOT cohpIiea wa" an
~ law which required them TO me
s n statistical, financial and census
ee,s,,s in YOUR office, ana that by reu-
~ t, nf such failure no apportionment
So made to them of the funds then on
hand but that since that time. such
nenorts have been filed, and the ques-
.,l,, arises. whether at the next ap-
ue Vl. to be had not later than
January 10th, you have the right to
Sadnet from the aggregate sum then
w be apportioned, the amount To
,S,ich the delinquent counties ana us
,rirts would have been entitled at the
last npportionment, and then appor-
,ios and districts of the State, as pro-
,Ided nv law Section 95 of the Reve-
rme Act, page 451, of the Laws of 1896
Tbere must be levied by the Legis-
Iature. at the time other State taxes
ore levied. q tax of three mills ON each
"ne dollar of valuation of the taxable
y,ronerty In the State for district school
nurposes; and the assessment and col
ioction of said tax must be performed
In the same manner and at the same
time as other State taxes are assessed
and collected and shall be apportioned
10 the several school districts as pro-
yided by law. ,
Pursuant to this provision, TIL.
Legislature of 1897 at section 2, page
chabter "a of the laws of that year,
levied a tax of three mills on the dol
lar for district school purposes.
II Will be seen that these taxes are
assessed and collected the same as
other taxes, and when so collected, are
to be apportioned to the several coun-
lies and districts as provided by law
By reference to section of chapter 2
of the school law. page III of the laws
of 1897, II will be observed that 1t is
the duty Of the State superintendent,
when informed of the amount of
money in the hands OF the State treas
urer, to apportion the. same among the
several counties and school districts
and cities of the first and second class,
within ten days after receiving such
notification. 1t Is the duty of the State
auditor 10 notify him on the 3lst day
Of October, December and March of
each year This apportionment must
Il. fs.ay to hn nm A
persons between the ages of six and
eighteen res siding in each county or
city as shown by the last school con-
rus lists thereof. When the apportion-
ment shall have been made and certi-
fed to the State auditor by the State
superintendent 1t is the duty of the
former to forthwith draw his warrant
on the State treasurer in favor of the
county treasurer of each county or
the treasurer of each city board of edu-
catiul, as the case may be. for the
amounts respectively, thus appor-
toned. From these provisions of the
law 1t is quite clear. that each county
or city board of education is entitled
as matter of right, to its proper share
in said fund, and this right would con-
tnue to exist unless forfeited as pro-
vlded by law. And the question arises.
would the failure to file reports re-
qulred by law as in this case, amount
to a forfeiture of their right and hav-
ing been omitted from the last appor-
Torment would they now be pre-
Guided from being reimbursed from any
fund 10 be hereafter apporuoned The
provisos to section supra, are as fol-
lows:
Flrst-'No apportionment shall be
made to any county or city until all
the reports for the year next preced-
ing, as required by law, have been re-
State superintendent.
Second---If any district or districts
In any county have failed to maintain
school for twenty weeks during the
year next preceding that in which the
apportonment Is made, the number OF
children of school age in such district
Shall be substracted from the tota
school population OF the State anc
from the school population of the
county in which such district or dis
tricts are located before making thu
dpportionment. Provided, that wher
the failure to maintain school in sucl
district or districts the required length
of time is due TO quarantine. fire, flood
or other like uncomfortable causes
such failure shall not affect the basil
upon which the apportionment IL
made
Clearly, under the second proviso, {
forfeiture Is declared. and in such Q
us portion of the fund. Under tbs
hrst proviso there Is no express for
FIXTURE declared, and II one exists 4
would have to be by Implication. Their
are no presumptions In favor of {
right by forfeiture and they are nevct
favored In law. Nor do we think i
was the intention of the Legislature IL
adopting this first proviso that i
should operate as a forfeiture OF th'
right Of the district to ultimately par
ucipate in the apportlonment of suc'
annual tax. No apportionment shall
De made until all the reports hav'
Deen received. etc. The intention o
,he Legislature would seem to havl
oeen, that II the county or dlstric
iailed to file its reports by the tim,
me apportionment was made that /
should be excluded from the appor
uonment and thus be deprived of tn
use OF the money, which otherwise /
would have received, until the mex
apportionment should take place. Thi
would be In the nature of n penalty 70
failure TO file the required reports.