Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-08-12
SCHOOL BOARDS
HAVE SAY As To
SCHOOL DEPOSITS
Attorney General Holds That
Treasurer Is Not Allowed
Any Discretion in Handling
Such Funds.

santa Re, Aug. ll.-Thut city treas
urers must deposit school moneys
where the board of education directs
was the opinion handed down today
by Assistant Attorney General Harry
$. Clancy the matter being brought
mp In the town OF Gallup. This Is
rather anomalous. as the city treas
urer must give a bond for the safe
keeping of the school funds and can
deposit the city funds where he
pleases. just as the county treasurer
may exercise his discretion in the mat.
ter The opinion. which Is addressed
TO chief Clerk Rupert +. Asplund,
says:
Il have not been able until this
morning TO find time TO consider your
letter of the 2Sth inst, enclosing cor
respondence with reference to the
making Of tax levy for school pur-
poses In the town of Gallup, as to
which you say the question is whether
the town trustees have the right TO
right to disapprove or amend the
school levies recommended by the
board of education under Chapter 81
of the laws of 1912.
"A brief review of the legislation
on this subject may assist in reaching
a conclusion as to the intention OF
the legislature In its last statutory
expression on this subject.
Law Changed In 1907.
"By Section 1877 of the compiled
laws. which was originally a part OF
the statute of 1897, it was provided
that the board of education should
levy a tax for the support of the
school of the city or town for the
fiscal year next ensuing not exceed
ing five mills on the dollar, which
levy should be approved by the city
council or town trustees and when so
approved was to be certified TO the
county clerk to be placed on the tax
roll of the county.
1.-THE law appears to have remained
in this condition until 1907 when, by
Section % of Chapter 81 of the laws OF
that year, IL was made the duty oil
boards of education of cities. towns
and villages. to make an estimate Tor
a tax levy and they We're empowered
TO levy tax not to exceed i've miils'
which levy should be certified to the
board of county commissioners, thus
entirely eliminating an action on the
part of the city council or board OF
trustees. The same section contains
provisions as to levy of special taxes
upon a vote at an election and that
levy also is to be certified to the
board of county commissioners and II
the commissioners decided the cleo
ton to be legal that tax was also to
be collected.
Chapter 81 of the laws OF 1912,
by Section thereof, makes II the
duty of boards of education to make
and certify to boards of county COM
missioners. an estimate of the amount
of funds necessary for the ensuing
year. and by Section II is made the
duty of county commissioners to levy
special school tax, which, together
with other revenues, will be sufficient
to produce the amount required LOT
such purposes, but the board Is gwen
power to dsapprove the estimate ana
TO levy such tax as II may deem
proper.
Recommends Court Action.
"The only thing that creates any
doubt on this subject is to be found in
Section q of Chapter "a of the laws
of 1913. That section directs the city
council or board of trustees of any
city. town or village. to make ana
order a levy of taxes for all municipal
purposes. including the support ana
maintenance of the public school, ana
certify the same TO the county COM
missioners. thus restoring some IN
PREVENTION on the part of the poara
of trustees of town between the
board of education and the county
commissioners. No absolutely GER
tain conclusion is clear to my nina,
but taking all the legislation together
/ am of opinion that the intention was
to leave the fixing of the amount Oh
tax with the board of education. SUD
iect to possible revision by the county
commissioners, and that the authority
of the board of trustees in ordering
levy of taxes must be considered as
limited by what has been previously
done by the board of education. l
think 1t would be greatly preferapie,
however. If this matter could be sub
mitted to the district court Tor some
definite decision and this could be
done with hut little delay or expense,
and in ample time. as the county COM
missoners have no authority to levy
any taxes until after receiving the
certificate from the state auditor as I
to the'leyy Of state taxes and that levy
by the state auditor cannot be MADE
until after the state board of equali- Y
zation has finished its duties as to the r
revision and correction of assessment |
books. r