Fitzgerald leader enterprise and press. (Fitzgerald, Ben Hill County, Ga.) 1921-1964, 1922-01-26
Judge Eve Gives Far
4. Reaching Decision
School Levy of III Mills Held Valid
BY Judge Irwin Superior Court

the school laws of Georgia and IN,
held the levy of 7 IL mills, requested
by the Irwin County Board of Edu-
cation and levied by the Commission.
er OF Revenue for the County. In up-
holding the levy Judge Eve stated:
During the progress of my 'investi-
CATION into this particular feature of
the case. took occasion to investi-
gate and examine witha great deal
OF care the school tax provisions OF
the Constitution of 1877, the Consti-
tuition Amendment of 1908. Article
3, sections 4 and 5, of the Constitu-
ton of Georgia as It appears in Parks
Code. and the Act of 1919 amending
the particular section of the Consti-
tuition under investigation.
1t must be conceded that verv little
information can be gathered and very
little light obtained from the various
authorities consulted. The Amenda-
tory Act of 1919 stands as the latest
expression of the Legislative intent
as shown by. the passage of the Con-
stltutlon resolution, End the latest ex-
preston of populargWill as expressed
through the vote Identification A
careful examinatiorNSof the Act of
1919 has convinced me that it was
the intent purpose 5and design of the
representatives of the people through
the constitutional resolution and the
people of the State through their
vote of ratification to establish as
part OF the organic law of this State
a scheme or plan for the raising of
revenue for School purposes alto
gether at variance from any previous
ly recognized system or plan. 1t is
clear to me from the language used
IN this amendment that we now have
as a part of the organic law of this
State an absolute requirement that
the taxing authorities in each and
every county of this State, upon the
recommendation OF the County Board
of Education as to the amount of
such tax, shall levy and collect for
school purposes not less than one nor
more than five mills on all of the pro-
perty In each and every county of this
State. 1t is further provided in such
amendment that no levy shall be made
upon property inside of independent
local systems. While the amendment
itself contains no definition of the
words independent local systems y
from an examination of all of the au-
thorities, we are brought to the con-
clusion that the Independent local
systems referred to are such as were
created by special act of the Legisla-
ture or were i'll existence previous or
prior to the Constitution of 1877, or
schools which in some way become
independent systems previous to the
enactment of the McMichael Act of
1905.
In the year 1907 the citizens OF
Irwin county awaited themselves of
the provisions of the McMichael Act
ard voted upon themselves by a two
AtsNds vote the tax contemplated in
&X-Act. The county has since that
tfi1ie been under the provisions OF
the Acts of 1o05-1906, and each year
there has been levied by the county
authorities upon recommendation of
the County Superintendent of Educa,
ton, tax of five mills. Finding that
the amount derived from this levy of
five mills was altogether insufficient
to properly support and maintain the
schools for the year 1921, the County
Board of Education recommended to
the County Commissioner that an ad-
ditional tan of two and half mills
be levied in Irwin County to be ap-
piled to school purposes. AS author
ity for their action they cite the
amendment of 1919 The plaintiffs
in this case contend that such amend
ment does not confer upon the coun-
ty Board of Education and the coun-
ty authorities any right to levy a tax
in excess of five mills already vot-
ed by the people of Irwin county, and
thus the issue is raised which we are
now called upon to determine.
Under the courts construction OF
the amendment of 1919. Irwin coun,
ty, together with all other counties
is subject to a mandatory tax levy of
not less than one nor more than five
mills, and the fact that the people of
Irwin county had previously availed
themselves of the right granted under
the McMichael Act to levy a tax uDon
themselves does in no way interfere
with the operation of this provision
of the Constitution. Attention is
here called to the fact that under the
terms and provisions of the Nc
Michael Act a county constitutes and
is designated as a school district, Con-
ced;ng then that the schools of Irwin
county do not constitute an independ-
ent local system, and further conced-
ing that the property in Irwin County
is subject to the tax of 1919, we pass
to another sentence in the amend
ment. which is as follows: can ad-
ditional levy to that already allowed
(this must refer TO not less than one
nor more than five mills which must
be levied n each county under re-
commentator of the County Board
of Education) not to exceed five mills
shall be permissible in Independent
local systems. municipalities or school
districts (lrwr county Is a school dis
trict) or two-thirds vote of the peo-
ple voting No complications or
difficulties would arise in the con-
struction of this sentence if the people
of Irwin county had not already vot-
cd tax for educational purposes. 1t
is very clear that they would have
the right to vote in tax not exceed
ing FIVE mills in addition to that made
obligatory by this Constitution
amendment. The correct determine
ton of this question depends largely
upon correct interpr .tatlon of the
following sentence, "No additional
election shall be required to maintain
any local tax now in. existence in dis
tricts, counties or municipalities. =
The use of the phrase ito maintain ="
is likely to cause some confusion I'M
less the true meaning Of the words
is applied in the Interpretation. To
maintain means-"to hold by the
hand'-to hold or keep in any par
ticular state of condition. especially
in state of efficiency or validity"