by a??oInting on8 0. L. Gollun (csllurc),who was at the time tha assaasoranaloollaotor 0s tares 0s the tow5 of Ylnton. Undar thi.8 state of hots the court proparly hold that Collum (5olluin)was atrampt~ t6 hold two 0rri000 0s 0molWmat. "In tha.othOroaao rallad upon, while the not did not areatotb offloo of asaaaaor and aollaotor of tax00 ror the dintriot, it did ax- proaaly authorian the board oi truataaa to aaaeaa and oolloot toss8 through its om asaaa- nor en& oollaotor. or to have tha same oollaotad by the oounty aiiioaor an6 oollootor. Tha board did not sea rlt to a~~11 itaal? OS the prlrIlaga 0s harIL& the dIatrIot taxes oollaoted by another offloor, but alootad to as6888 and ool- leot the so by Ita own orl'loar. In purauanoa o? swh ~laa. it namad as aosaaaor aad oollaotor 0s the aiatriot a person who was holdin 05 or- fioa 0s mlumnt, and tha oaurt, ot O6UEO0, hold that auoh porno5 was attamptbg to hold two orrlcaa ot amolumnt in rlolation of tha oonatitutIoml prwlaion, as tha baud had UII- du axpreaa lagIOlatIvO authority oraatad the o??Ioa of aaaaaaor and oollaotor of tuas for tha dfatriot.* (Faraathatloal lnsartiona an& undaraooring ours). A 8Lmllu quoation waO I5rolrad irrWm oua 0S PRUITT, IPTAL Y. ULUEW3 IWDBPWSDlW2 SOEOOL DISPRI~ Eo. 1, 84 9.1. (ad) 1004 (OOLO~.Ape.), whara, undar the hota, on0 mgla whila aotlng as ooltiotor oi tOxaO for an tu- dapanba5t sob01 dlatriot sought, also, to Oot u aharlff and tu oollaotor of &omnaU County. Tho hots worn that tha so&o1 districtwas lnoorporatad as en lndapand- ant aohool dintriot, had alaotad to aaaaad and oollaot its own tiaxaa,and had asleotadKu&a to eat as its tu oollaotor. At &tags 1006, the oourt said: Qera, wa hwa two +rata taring 8odiaa with two obpareteaasaaaing offloera and two aaparato tax oollaotora, thalr butiaa sepamti '744
Honorable Tom 3ea;p,Page 8
and dbtinot . . . Tha oourt of krlla pule oorraotlyhold thut the tax oolleotor oP this particular diatrlot and the tax oollaotor of tha oounty ara tharafora twoaaparata ami dla- tlnot o??Ioarr,aaoh o? amalumcmt , . , and whan Xugle qualiiled as oouatr tu oollaotor, ha automatioally ?or?aItad his right to tha orrioa 0s oollaotor r0r the aohool diatrlot, baoauaathe holding of both said o?rIoaa at the aame tIma br tha BLPI puaon Is within tha ;;uohlbltlon0s Arti 16, saotion 40, 0s our stat. CoMtItutlon." sig5irloa5tly, howwu, the opinionroads at *s* 1006: The raoozd huo oontaiaano ltnteomnt or Soots, only tha findinga o? faot and eon- oluaiona of law by the trial oourt, who oon- oludad as a eattar o? law that although the dintriot taxar wore aoaeara4 by a a~mial u- aeaaoc of t&a dlatrlot, thay *ra oollaoted only by the oouuty tax oollaotor and in I.uW he had the right to oollaot the am, thaw thay wara aaaeoaa~ at a grastor Talus than o o untyp uTp o 808, saaaaaed for ltata a nd. 01 %
Tha r03.mbg prepoaitloaa, thera$ora,appear to ba oorraatl
fIonorabl8 Ton