The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1903-06-05

any warrant indebtedness abOve-men-
toned. except such warrants as have
been issued in payment of teachers
wages and for fuel and for salary Of
janilor. and possibly some of the war
rants issued for incidentals The ex-
act amount Of unpaid warrants issued
for these purposes. we are unable TO
determine. The records show. as
above stated, $23.938.1O Of unpaid
warrants issued for teachers wages.
We are led to believe that unpaid
warrants issued for fuel, salary of
janitOr, and proper incidentals. will
not exceed $1,000 This makes an un-
paid warrant Indebtedness Of the
school district issued for the support
Of the common schools. amounting to
$2S.93S1o. The treasurer has an ap-
porjiOnment from the state to the
school fund approximately $4,000,
which Will reduce the Indebtedness
OF this form Of the school district to
approximately $9.93S.10. This leaves
remaining an unpaid warrant indebt-
edness against the district Of $49,-
191.Ol. or within less than $4,000 of
the constitutional limit. Against this
Indebtedness the school district holds
no assets. 1t is the intention Of our
schOOI law that no Indebtedness what
ever beyond the current funds OF the
district should be incurred by the
board Of directors. Section 46 OF the
Code Of Public instruction (SectiOn
2317 LIST BallingerD provides: 1T
shall be unlawful for any board Of di-
rectors to contract Indebtedness
against their district in any one year
in any sum or sums exceeding the ag
gregate Of the amount due to said
district during the year from state
funds. the amount Of special tax lev
led for the year. and the estimated
receipts from other sources. unless
said Indebtedness be authorized by a
vote of the electors of said district.
II this statute be valid, it is at
once manifest that any attempt on
the part Of the board of directors to
create an Indebtedness against the
district beyond the limit OF the funds
on hand or OF funds to be derived
during the current school year, from
known sources. is illegal The IN
tent Of the legislature to limit the eX
penditures by directors to the annual
revenue is again manifest IN Section
133 OF the Code of Public instruction,
wherein the legislature has sought to
authorize, by vote of the people, the
valuation of past invalid debts. The
Section among other things provides
that The annual expense Of such dis
trict shall not thereafter exceed the
annual revenue thereof, and any Off
Ger OF such district who Shall kho"
inglv aid in increasing the annual eH-
ppnditure in excess of the annual rev
nnue of such district, shall be deemed
to be guilty of a mlSdemeahOf, ana
shall be punished by fine not eH-
ceeding $500 The only authorization
given to school directors IN our stat
utps to purchase school sites or 10
build school houses, IS to be fouhd III
the fifth subdivision Of Section ~ oI
,ha Code of Public instruction. where
in il is provided that Every board OF
directors unless otherwise specially
provided by law. shall have power, |
and it shall be their duty. to build or
remove school houses, purchase or sell
lots or other real estate when direct |
ed bv vote Of the district to 90 so |
provided that a school house already !
built shall not be removed nor a ne"
site for school house be designated, |
axcppt when directed by tWO-thlrd |
vote of the electors of such district at |
an election to be held for that pur-
pose. which election may be a special |,
Or general school election.
The board of directors OF Scnool |
District No l have, therefore, no auth-
Oritv either to purchase a school
house site or to build a new school
horse except upon direct authOTlZa-
tiOn by the electors OF the district
When authorized to do so, the direc-
tors may employ either one OF two
methods, and none other, to raise
funds for building school houses. IN
der Section 81 of the Code OF Pubnc
instruction, they may levy special
tax upOn the school ristr1ct IN any
sum not exceeding $4,000 and, II they
desire TO levy a greater amount than
40 GOO theyare required to submit the
ouestiOn TO a vote of the electors or
the district And if authorized by the
electors to do so, may levy tax IN
anv amount. except that. by Sectlon
9S of the Code of Public instruction,
the aggregate tax for school purposes
in no one year cannot exceed one per
cent upOn all the taxable property or
the district. If the board Of directors
do not see fit to levy special tax
for the building of a school house. II
is provided by Section III OF the Code
Of Public Instruction. that they may
borrow money therefor and issue
bonds to an amount not to exceed hVe
per cent of the taxable property IN