Albuquerque morning journal., 1914-09-03
MAGDALENA HIGH
SCHOOL MAY GET
PART OF FUNDS
Question Of Interest to Edu-
cationaI Institution in So
zorro Is Decided by Opinion
Of Attorney General
s,se,.l o,sr.rer 70 ~o.rl~a ,ou.s..l

rHnta re- Sept. l-Attofney dentfdl
Frank w. Clancy today decided a
question OF great importance to the
educational authorities OF Magdaiena
when, in letter TO II. l.. Beagle, OF
that city, he gave out the following
opinion:
Mr.. II. l.. Beagle, Magdalena. \. NJ.
Dear Sir. have received your let
ter OF yesterday relative to the ques-
tion of which you spoke to me some
days ago as to whether the newly es-
tablished Magdalena high school is
entitled to any part of the high school
fund now In the treasury which YOU
say is claimed by the Socorro high
school board because collected for the
use Of that school from the taxes OF
1913. You further say that you can
not see why, IL both schools were es-
tablished in the same fiscal year. you
should not be entitled TO some of that
money for your school. nor why the
calendar year should be applied for
the collection OF school funds and the
fiscal year for the distribution Of the
same.
do not understand that the schools
could have been established in the
same fiscal year, although there is
some confusion In our statutes about
fiscal years. The state fiscal year
begins on the first of December and
ends on the 30th Of the following No
vember. but by Section 304 of the COM
piled laws OF 1897, which was origin
ally part OF what Is called the Bate
man act, adopted In 1897. for the
purpose OF that act II is declared that
the "current year" for schools shall
begin ON the first day OF September
and end on the last day of August of
the next year. understand that the
Socorro school was established by an
election in August, 1918, and your
school in February, 1914. so that
whether we refer the matter to the
state fiscal year or to the school cur
rent year, they were established in
different years. and the calendar year
would not seem to have anything TO do
with 1t.
Taxes levied in 1918 are undoubted-
ly for the expenses of the fiscal year
beginning on the first of December
last, but under Section sos of the
compiled laws 1t would seem that the
school funds collected under those
1evies would be for the current school
year beginning September /. 1914.
Apportionment of Money.
The foregoing is, think. unimpor-
tant to the answering of your question,
as IL seems that Chapter 25 of the laws
of 1913 makes provision for appor-
tionment of money to a new high
school when an additional one is es-
tablished 1t provides that apportion-
ment of money generally shall be in
the ratio shown by the number of
children attending the high school
during the preceding year. but 1t is
obvious that IL this rule were literally
applied there would be no provision
for money for any additional school
which might be established. Such a
case Is covered by proviso in the act
which is incorrectly printed in the
published laws. and actually reads as
follows:
Provided. further. that when an
additional high school shall be estab-
lfshed II shall receive, during the first
school year, not to exceed one-third
of the moneys then in the county high
scvhool fund.-
There Is another proviso Immediate
~ following this one which is ineon-
sstent with 1t, but am of opinion
that the language above quoted au-
thorizes and directs the treasurer to
make provision for a newly estab-
lished high school, with limit that
such provision shall not exceed one
third of the moneys in the county high
school fund
Section of the act further amends
Section of the act of 1912, so as to
require the county treasurer, whenl
he has collected the tax. to place the
same to the credit of the district
where any such county high school is
situate. When the November tax coll
lections. approximately one-half of the
whole for the year, were made last
year, there was but one county high
school in your county. and that money
should go to the credit of Socorro. The
high school tax collected after your
school was established in February, is,
however, subject to the proviso about
an additional high school, and your
school would be entitled to a share of
II, not exceeding one-third.
l will not send this letter until
have submitted 1t to the superinten-
dent OF public. instruction. as he is
by statute the proper adviser of all
school officers as to school matters.
Yours truly.
FRANK w CLANCY.