New-York tribune., 1920-10-19
Court Refuses
School Budget
Manda1nus Plea
Citizens Union and Bor.
ough President Tried to
Force Board of Estimate
to Grant $92, 600, 900
City Charges Bad Faith
Justice McAvoy Speeds the
Decision, as Time for
Action Ends Wednesday

Justice McAvoy, of the Supreme
Court. last night handed down de-
clslon denying the application of Wal
TER Frank, taxpayer, suing on be-
half OF the Citizens Union, for writ
OF mandamus directing the Board of
Estimate to consider properly and take
action on the request of the Board of
Education for an appropriation of
s92,ooo,0OO for it's needs in the budget
of 1921.
The decision OF Justice McAvoy was
rendered after he had listened to argu-
ments by Leonard Wallstein, counsel
for the Citizens Union, who appeared
Tor Mr.. Frank, the taxpayer petitioner,
and Corporation Counsel O'Brien ap-
pearipg in opposition. Justice McAvoy
merely announced his denial of the
petltion. The text of his opinion will
not be published until this morning.
after the justice has had an oppor-
'uhl'y TO revise the printed copy
City Charges Bad Faith.
Comptroller Craig had reported that
the city could afford only $4,000. 600
for the use of the Board of Education
IN WI. In the proceeding yesterday
the Board of Estimate also was direct
ed to show cause why it should not be
required, in applying the constitutional
per cent tax limitation, to exclude
from the sum to which the same is an
plicable any sum which will have to be
provided for the purpose Of paying in
terest upon or redceming revenue
bonds or other short-term securities.
Corporation Counsel O'Brien supple
mented the earlier statement of Mayor
Hylan that the proceeding was cheap
political manipulation by saying that
the action was not brought in good
faith.
MIR. Wallstein argued that the action
was not intended to compel the Board
of Estimate to appropriate any specific
sum for the Board of Education, but to
compel that tody to discharge its legal
duty by considering the demands of
the Board of Education in the same
manner that it considered budget ap-
plications from other departments
There has been no such considera =
ton of the requests of the Board of
Education up to the present time" said
Mr.. Wallstein. "The Board Of Esti-
mate says it has no power to grant for
educational purposes more than 40
mills on each dollar of personal and
real property assessed in the city"
Mr.. Wallstcin went on to explain
that, while the state education law re-
quires that the Board of Estimate must
appropriate the 40 mills, which would
amount to $43,000,000, the board was
authorized to appropriate more. He
added that when the Board of Educa-
tion submitted its budget calling for
100000 less than $4,000, 900 would
come from state appropria tions.
Curran and La Guardia
Comptroller Craig announced that
only 10 mills could be appropriated,
making in round figures SAB 100000
Mr.. Craig also told the Board of Esti-
mate, said Mr. Wallstein, that half of
the taxes to be raised this year would
be necessary to take up about S94 ,000,-
600 of revenue bonds and tax notes
Borough President Henry H. Cur
ran and Fiorello Fl. La Guardia,
both lawyers, appeared in person in
the proceeding Mr.. Curran told the
court that the Boa I'd of Estimate had
not given much consideration to the
details of the request of the Board of
Education, because of its opinion with
regard to the constitutional check of
the 2 per cent limitation and the pos
sible rnconstitutionality of higher
tax rate
Mr.. La Guardia said he agreed with
the petitioner that the request Of the
Board Of Education should be con-
sidered the same as the requests of
other departments and added that such
due consideration had not been given.
He said, however, NOat he disagreed
with the suggestion to omit the
revenue bonds and tax notes from the
city's present Indebtedness. Mr.. La
Guardia argued that the 2 per cent
legal limit of taxation was a guaranty
that the state would protect property
holders against further taxation. If