The Eureka sentinel. [volume] (Eureka, Nev.) 1902-current, 1913-06-21

s"o NouutN Doaru Oh Education hxed that as
a rate of taxation for high school purposes;
and, that the act Of the Board Of County
Commissioners in computing the rate would
be simply ministerial. Considered in this
light, the question as asked is squarely pre-
sented. 1t is my opinion, that, in the State
OF Nevada, the power and duty Of fixing or
determining, within the limits prescribed by
law, the rate of taxation for high school pur-
poses rest with the Board of County Comuis-
sioners OF each county, except in 50 far as the
Legislature, when permitted by the constitu-
tion OF the State, has made direct levy and
liked the rate by statute.
Secs. 1908, 96ls, 1862, 1878, Ssls, 1920. R.
l.. New. 1912.
State VS.. Manhattan s. NJ. Co. New
SlS-330.
State VS.. Commissioners Storey Co. New
265.
McCabe Vs. Carpenter SO Pac. S36-7-s, Calif
State vs.. Boerlin 30 New. 475
Board OF Education VS.. Board Of Trustees
62 Pac 173 As. Cal. and authorities cited.
And, inasmuch as the section Of our const-
tuition in relation to County Commissioners
seems to have been adopted from California,
and IL may be lawfully presumed to have been
taken with the judicial Interpretation attached
to it by that State.
Stateex rel. Mason vs. Commissioners Orrns-
by Co.7 New. 1927, and, inasmuch as the
power Of taxation is essentially legislative, it
would appear that the delegation of such power
ito the County Board Of Education, minis
terial body, would be Of doubtful validity un-
der the above cases But, am unable to find
any such delegation Of power TO the County
Board Of Educstion to fix a rate Of taxation
at the annual levy Of taxes, and therefore, ad-
wise your honorable Board that it is not man
datory upon ii to grant without question. the
rate Of ~ cents on 800 valuation, or, any
other rate, upon the demand of the County
Board of Education.
Question 2. Whether the tax levy for last
year for County High School purposes is sub
ject to reduction under said County Reduction
Act, seeing that the Board Of County Com
missio oners cannot make the necessary reduc-
tion in the levy for other funds TO matr up
the amount demanded by the County High
SCHOOL,
The County Reduction Act, above referred
to. is evidently that one entitled "An Act re-
lating to county government and the reduction
Of the rate OF county taxation" approved
March IL, 1908. as modified by that certain
other Act entitled "An Act to FIX the rate of
county taxation in counties Of this State, and
repeating all Acts and parts of Acts incon-
sistent with this Act" approved March /,
1911. the above Acts are set out in the Rev
Laws of Nevada, 1912 in Secs 1896 to 1887
inclusive, but. refer and apply to taxation for
county purposes, exclusive of tax to pay the
interest and maintain the sinking funds Of
bonded Indebtedness of such counties As a
general rule, limitations on the rate Of taxa
tion for State and county purposes do not
apply to taxation for school purposes
q A. and +. Enc'y Of Law, End Ed p 9O9.
note 4 and cases.
Public schools within the meaning of the
Act relating to schools include County High
Schools Sec 3340 Rev. Laws of Nevada, 1912.
Although the County High School is for the
use VI WIS SoAheg ahb 70 SuPPOhNVN " w.
collection within the county, yet, / am con-
vinced that the general rule, as above stated,
determines this question. The history Of tax
alton for school purposes, the details OF the
org snization Of the State school system which
includes the high school, the special fund into
which the tax for high school purposes, when
collected, shall be paid, the manner of dis
bursting this special fund by a County Board
Of Education-a body independent of the
legislative board of the county-the various
mandatory provisions for the support OF the
public schook-a State institution-the aggre-
gate amount of taxation permissible for school
purposes which approaches the maximum
sought for by the County Reduction Act and
the line Of reasoning Of the Supreme Court In
the case of School Trustees VS.. County Com
missioners, / Nevada, SS47 establish dis
tinction between taxation for school purposes
and county purposes, and, indicate clearly
that the latter does not include the former
Therefore, advise that Secs 1896 to $751;
inclusive, modify the rate OF taxation Tor
county purposes, and do not refer to taxation
for school purposes and. that the Board OF
County Commissioners. in determining the
amount of money to be levied. or, the rate oil
taxation for high school purposes, may disre-
gard as inapplicable the so-called County
Reduction Act.
Question 3. Whether this Board OF Com
missioners in making up the Budget Tor TINS
year, can demand Of said County High School
Board statement of the items for which the
above amount of $1,000 is required?
The obligation to make the Budget tor the
fiscal year rests with the Board OF County
Commissioners. Section 1929 r. l.. New I'lz'
Within the limitations prescribed by law,
where a tax is provided for. the Board Oh
County Commissioners is the legislative ana
taxing body Of the county, and, may exercise
certain discretion as to the items and the
amounts to be estimated and appropriated
II no other reason existed, advise that tne