The Hattiesburg news. (Hattiesburg, Miss.) 1908-1917, 1910-11-15
ATTORNEY GENERAL HUDSON
RENDERS INTERESTING DE-
CiSlON IN THE NATTER.
CITY MUST use TAX FOR SCHOOLS
Only by Special Tax Can Interest
on school Bonds be Paid
by the City.

It will not be necessary to increase
the appropriation for the city schools
this year, and toligpt the board of
aldermen will fix tie tax levy the same
as it was last year-12 mills.
This will be gratifying news to the
/ board of trustees of the city schools,
as it was feared that on account of
City Attorney Sullivan's ruIng that
interest on school bonds must be paid
out of the school fund, which could
not be done except by petition of a
majority of the tax payers Of the city,
the public school session would nee
essarily be cut down to seven and one
half months.
1t will be recalled that at the last ses-
sion of the city council the matter of
fixing the municipal tax levy for the
year 1911 was deferred because of the
supposed necessity of increasing the
school appropriation, which it was
thought could not be done except by
petition of the tax payers. In the
meantime several petitions asking for
the increased appropriation have been
circulated but it is understood that a
sufficient number of signatures have
not been obtained and it was feared
that the schools would be seriously
crippled this year
In order to be correctly informed
on the subject, Mayor Donald took
the matter up with Attorney General
Hudson, and this morning received
the following reply:
DR.. ]. D Donald,
Hattiesburg, Miss.
Dear Sir-Tn reply to your inquiry
to this office by telephone, in when
you desire to be advised as to whether
or not the municipality, which is a
separate school district, may pay in
terest on bonds issued for the erection
of school buildings, from the funds re-
ceived by special levy for school pur-
poses, l beg to advise that it IS my
opinion that this cannot be done.
, BY reference to section 4534, code
, 1906, it will be observed that munich
pal boards are authorized to levy a
! tax sufficient to pay for fuel and
other necessaries," and also Ito make
, such levy of taxes as may be necessa
ry to maintain the schools" or 'tc
supplement the funds distributed by
the state" 1t is also there provided
that municipality may make ''a levy
and collect tax to erect and repair
: school buildings" and may also issue
bonds for that purpose.
By reference then, to section 341g
of the code, it will be seen that au
thority is given to the board to issue
I, bonds for raising money for the erec
! tion of municipal school buildings, ant
T. it is also made their mandatory duty
by section 3515 to levy annually {
special tax to be used eXclusive!,
in paying the interest on such bonds
maturing within the year, and proyiG
ing sinking fund"
1t will thus be seen that the TIVE
separate and distinct duties are en-
joined upon the board: First, to lev.
!, such tax as may be needed to buy fue
i and other necessaries, and to exten'
the term beyond the four months pre-
vided by the state, or as a supplement
= al fund to be used for the support an
. maintenance of the schools; and, sec
= ond, the duty of levying a special ia
= to pay the interest on bonds, whethe
. school bonds or other bonds, author
= lied to be issued by section 3415.
q The board may not divert the fund
collected for one purpose to any othe
fund, but should apply the tax to tn
purpose for which collected, and fo
no other.
m Respectfully,
g. S. S. HUDSON, Attorney General.
,e BY JAS. r. MCDOWELL, Assistan