The farmer and mechanic. [volume] (Raleigh, N.C.) 18??-19??, 1907-06-11
Will Supreme Court Over
rule BarksdaIe?
IMPORTANT STEP
Franklin County Thinks -Four
school q Necessary Expense and
ms Levied Tax Required
by the State Con-
StIfutfcH.


Mr. r. b. White. superintendent o.
County schools in Franklin county.
was in Raleigh yesterday. and stated
that the Board of County Commits
sioners OF Franklin had levied a spe-
cial tax of one cent on the 800 OF
property and three cents on n poil
to insure 10 every district in thaf
county a Jour months school in &C
cordance with the constitution3l re-
quiremcnt.
This action is Of far-reaChine i'm
portance and means that the Commls-
sioners of that county believe the DIS
senting opinion in the Barsdale case Is
rirht ard not tho opinion Of the court
1t means that the question VIII pc
taken "a the Supreme Court OF North
Carolina for settlement.
Speaking about the matter last
night. state superintendent Loyncr
said:
Mr.. JOyncr Interviewed.
THE state makes a special appro-
priatiCn of > 600 TO aid in securing
a four-months school term in every
district. 100000 of this amount Is
apportioned per capita to all the
countless: the other 100000 is appo:-
toned to those districts that nave not
sufficient funds from all sources TO
maintain a public school for four
mOIInS. F11lN-IOuT toutltIcS Siial 80 ia
the distribution of this second hun
dred thousand dollars this year. The
mOunt certified to be necessary for
a full four-mOnths school term IN
every district of these counties exceed
ed the appropriation this year s3z,-
556.S7. These applications have ex-
ceeded this appropriation each year
100000 or $4,000. Many districts,
therefore. in these counties have neces-
sarily failed to have a full four
months public school.
"Realizing that the special state APP
preparation was insufficient to provide
a fOur-mOnths school term, and was
likely to continue to be insufficient for
this / felt it to be my duty as
superintendent of Public instruction
to instruct the county boards Of edu-
cation Of these counties to make de-
mand of the county commissioners Of
their respective counties to levy q spe-
cial tax sufficient to supply the deficit
required to provide and a full
fOU school term in every dis
trict. The authority for levying this
tax is to be found in Section 3. Article
TX of the Constitution of North Caro-
lima, and in section Alp of the Re
visal Of North Carolina. Section 3,
Article TX of the Constitution is as
follows: Each county of the State
shall be divided into a convenient num-
Der of districts. in which one or more
public schools shall be maintained at
least -four months in every year; and
if the commissioners of any county
hall fail to comply with the aforesaid
requirements of this section, they shall
be liable to Indictment Section 4112
of the Revisal, which has been q part
of the statutory law of North Carolina
fer twenty-five years, is as follows:
ALP Special Tax for Support OF
Public Schools. If the tai levied for
the State for the support of the pub
lie schools shall be insufficient to main
tain one or more schools in each schOo
districts for the period of four months,
then the Board of Commissioners of
such County shall levy nua a spe-
cial TAX to supply the deficiency for
the support and maintenance of such
chOols for the period Of four months
or more. The tax shall be collected
BY the Sheriff in money, and he shall
be subject to the same liabilities for
the collection OF and accounting for
such tax as for other taxes. The tax
shall be levied on all property, credits
and polls Of the county; and in the as
seSslnent of the amount on each the
Commissioners shall observe the con-
stitutiOnal equation of taXatiOn; and
the funds thus raised shall be expended
in the county in which collected. in
such manner as the County Board of
Education may determine for main
tang the public schools for four
months at least in each year. But the
County Board of Education shall not
be requTed to exI end upon a district
containing less than siXty-hve pupils
the same sum it may, give to larger
districts. notwithstanding an inequality
of length of school terms may be the
result. The County Board Of Ecuca-
ton, on or before the annual meetine
of the Commissioners for levyfng
county taxes, shall make an estimate
Of the amount Of money necessary to
maintain the schools for four months
and submit it to the Board of County
Commissioners
1901, c. 4. s. 6.
"Thic tax has not been levied here
tofore on account of the opinion OF
the supreme court in the case of
barksdal2 VS.. Commissioners Of
sampson county, rendered in 1885. in
which it was substantially held that
the public schools were not a neces-
sary expense, and therefore, the re-
uirement to levy without a vote of the
people, a special tax for a four
months chool by counties that had
c the constitutional limit of
State and county taxation. prescribed
in section 1, article V. of the Consti-
tuition. was in conflict with mat pro
vision of the Constitution. Cb.ee
Justice Smith and Judge Ashe con
CURED in this opinion, but Judge
MerrIman. the other member OF tho
Superior court, filed A very strong dis
seHtlng opinion in the case, contendino
that one OF more public schools in
ever district for at least four months
IN every year was as much a part of
the necessary expenses of each cOun-
y as the construction and repairing
Of bridges. public roads, court houses'
janis. etc, and that, therefore. there
was no conflict between these two
provisions of the Constitution. MANY
excellent lawyers have long believed
that Judge Merriman's option oreht
70 prevail / confidently believe that
even If the majority of the court vas
right in 1885. the conditions have co
changed since then as to make a four
months school a necessary expense
now for which a special tax may he
constitutionally levied, wit.1out eub-
hitting 1t to a vote, and that the Su-
preme court. under these CHANCES
conditions. would now sc hold
Relieving 1t to be my duty n do
mand the enforcement of what T felt
to be the purpose and intent of thu
people, as expressed in their Cons+;
tuition n in their statutory law and
the right of the children of the state
L directed the county board of ndu,
cation to make a demand of the cor,n
ty commissioners to levy his snecial
TX. mainly for the purpose of hrinal
ing the matter before the Sunrama
co TT again.
Necessary expenses for a county nc
for an individual, it :. ems to me MOS.