Milford chronicle., 1919-08-08
LEVY COURT SEEKS
DECISION OF JUDGES
GO HIGHER AFTER THEIR ATTORNEY
TELLS THEM SCHOOL CODE IS
VALID. MUST ASSESS TAXES.

month was asked for his opinion as
to whether or not the court was COM
PEELED TO assess school taxes under
the provisions OF the new school code
in an opinion submitted Monday, holds
that it is mandatory on the part OF
the court to make such an assess
ment.
There is considerable opposition to
the code in Kent county and some
taxpayers have even gone so far, il IS
understood to say that they will re-
fuse to pay the tax unless the judges
oil the State court uphold validity in
an opinion Mr.. Watson gives it as
his opinion that the new code is valid
and that il required only a majority
vote and not a two-thirds vote Of the
General Assembly to pass it. He holds
the code is not in violation OF Article
10 of the State constitution as some
people contend. In case the county
should refuse TO assess the tax, Mr..
Harrington states it might result IN
the schools of the county being closed
for the entire year.
Notwithstanding the opinion OF Mr..
Harrington, the court decided by the
adoption of a resolution TO name
committee OF three TO see Governor
Townsend and ask him to request the
judges to give an opinion in writing
touching the constitutionality OF the
code.
Mr.. Harrington's opinion follows:
AT the July meeting Of the Levy
Court l was directed to give an opin-
ion as to whether you were compelled
to assess school taxes under the pro-
visions of the school code.
nf in
to the assessment of school taxes for
the single district schools provides
that The Levy Court of the respec-
tive counties is authorized, empower
ed. directed and required to levy and .
collect, at the time of collection, and
through the collector or collectors of
taxes of other county districts, capi
tation tax as fixed and specified in the
annual school budget of the County
Board of Education, and to levy and
collect such tax at the time Of col
lection and through the collector or
collectors of other county taxes, on
the assessed value as determined and
fixed for other county taxation pur-
poses of all personal and real prop
erty of the county, subject to the coun-
ty school tax aforesaid
"A provision then follows, that for
the school year 1919-20, the County
Board of Education shall prepare the ]
annual school budget and present it ]
to the Levy Court as soon as possible I
after July /. 1919.
Substantially the same provision
appears in Section 131, as to the as i
sessment of taxes for the special dis q
tricts. These provisions are undoubt-
edly not only clear and specific, but {
mandatory upon the Levy Court, un Ii
less for some reason the statute, as
a whole, is invalid. &
Public education is undoubtedly II
treated as one of the most important n
functions of the State government in t
the various States of the United States G
and is everywhere provided for either n
by statutory or constitutional pro-
c
'In this State the importance of this a.
subject is emphasized by a mandatory oi
provision as follows: II
Section l of Article 10 of the con- a,
stitution: The General Assembly shall CO
provide for the establishment and g
of general efficient sys- in
em of free public schools.
Section of the same article pro- to
7ides that in addition to the income of III
he investments of the public school tr
und, the General Assembly shall tn
make provision for the annual pay pr
nent of not less than 100000 for the ii,
benefit of the free public schools, tb
which with the income of the invest tr
nents of the public school fund shall of
le equitably apportioned among the su
chool districts of the State as the
ieneral Assembly shall provide. tri
1T will be noticed that there is no
rovision in this article of the con-
utution requiring a twO-thirds vote So
Y the legislature; that being true,
lere majority vote is sufficient for 50
he passage of any bill coming under
s provisions.
The school code undoubtedly does 81
rovide for the establishment and
maintenance of a general free public bu
choOl system. 1t also provides for Coz
le distribution of State funds among bel
le various districts and for the ex- tic
ress repeal OF the general school law, ser
)vering the same subject, which was AM
lssed by a prior legislature. an,
Whatever you may feel as to the of
'ovisions of the code, as to whether dis
le terms are too drastic and the the
Xes imposed too burdensome, il Sus
ems difficult to escape the conclu- etc
on that the new code comes clearly mis-
thin the spirit and meaning of Ar trie
Gle 10 of the constitution and that mi
mere majority vote of the legislature
as. therefore, sufficient mel
There has been some general talk
out the validity Of this act, which in CO-
v Judgment has no real foundation
d which arose in the final instance
1m a lack of knowledge Of its q
lgthy provisions. AS a matter of d
ct. while several of the foremost inql
vyers of the State have given opin- tive
IS supporting the validity of this beal
/, so far as I know, not single thes
yyer who has investigated the ques- and
n at all, has given an opinion to the sprs
ntrary. The only suggestion l have is p
ard against the validity of the act 10 G
that it comes under the provisions tone
Article 9 of the constitution, and spra
under Article 10, and that a two to {
rds vote was, therefore, necessary. VIII
Section Of Article provides that cert
corporation shall hereafter be ieW
! sneciai act nor shall anv evist- any
corporate charter be amended, re- @ atlu
we'd or revived by special act, but " oOl
y by general law; but the foregoing ins
visions shall not apply to munich UTG-
corporations, banks or corpora
is for charitable, penal, reformatory
educational purposes sustained in IN
Die or in part by the State. = bv II
general corporation law nor any Tho
cial act of Incorporation shall be road