The citizen-Republican. (Scotland, Bon Homme County, S.D.) 1???-19??, 1921-01-13
Third Cali for Bond Election.

Third Call for Bond Election.
The Board of Education of Scotland
haA issued call for another election
for the purpose of voting bonds II
the sum of $50. OOOto build addition,
al school room. This is the third at.
tempt, the first one being for $780,.
600; the second one for $65, 600,
both of which were defeated The
next election will be held on Februa.
ry 1. 1921, and will be for $50, 600.
A bond issue would undoubtedly be
the cheapest method of paving for the
building, but if bonds are not autho.
rized by the voters, the board must
resort to other means to provide room
for the students. and the only other
means is bv tax levy. After the
bond issue had been twice defeated
the board asked for an opinion from
the law firm OF Wicks & Quinn rela.
tive to the authority of the Board to
erect such school buildings as they
may deem necessary for the education
of the school children OF the ditrict.
The opinion given is in part as fol.
lows:
"Under the law as it existed prior
to 1917, the Board of Education had
power to organize and maintain a
fystem of graded schools, to establish
a High School, whenever in its opin.
iuq, the interest of the school corpo.
ration demanded the same, and to
exercise control of the schools and
school corporation; to levy an annual
tax on the taxable property within
the district for the support of the
schools of the corporation. and to bor-
row money by issuing bonds as pro.
vided by the school law. In 1917
the legislature conferred additional
powers upon the Board of Education
of any school district having a city
located within the boundaries. This
act of 1917 authorized such board,
among other things, to erect such
school houses as tthe Board should
deem necessary. This grant of au.
thority to the Board to erect such
school houses as are necessary, would,
in our judgment, carry with it the
right to levy tax to defray the ex.
penses of erecting such building pro.
viding. of course, that the Board kept
within the amount which the law fixes
as q maximum levy. The law limits
the amount which a school board may
levy for support of the schools at
twenty-five mills. A levy of twenty.
five mills for two years would raise
sufficient money to pay the running
expenses of the school and to build
such building as you contemplate.
but such large levy would undoubt.
edly work hardship upon many of
the tax payers. The Board has not
only power. but it is its duty to pro.
vide adequate school facilities for all
the children. The law seems to i'm
pose upon the Board the duty of de.
Gliding when more school buildings are
necessary, and when they have so de.
cided, their decision is final as there
is no means provided for reviewing
it "
According to this opinion the school
board is authorized to proceed with
the erection of such building as in
their judgment the demands of the
school require. and pay for it by
special tax levy. The assessed vslu
alton Of the property in the district
is about two million dollars. In or
der 70 pay for building costing
$50, 600 il would require tax levy
of thirty mills. The maximum limit
that the board can levy in one year is
26 mills each year. and as the run.
ming expenses Of the school would
have to be paid, it would neeeseitate
q maximum levy for two years. In
1919 the levy for maintaining the
schools was 80 mills. By making
levy cf 225 mills the board could sp.
ply the proceeds from Is mills for
building purposes and still have 10
mills for paying running expenses.
In two years this would pay for the
building. but it would entail quite
hardship on the tax PAYERS. To il.
lustrate. the tax for school purposes
in 1919 was So 80 on an assessed
valuation of $1,000. With the in.
crease in wages of teachers and addi-
tional teachers contemplated, the cost
will probably be cioae to 10 mills,
or ten dollars on an assessment Of
81. 900 By adding Is mills for
building purposes it would make the
tax $25 on each $1,O of assessed
valuation. By issuing twenty year