Case Name: A. E. BROWN, Treasurer, School Board of the Town of Canton, v. H. W. SPRAY, Treasurer of the Town and Tax Collector, et al.
Court: Supreme Court of North Carolina
Jurisdiction: North Carolina
Decision Date: 1911-12-23
Citations: 158 N.C. 44
Docket Number: 
Parties: A. E. BROWN, Treasurer, School Board of the Town of Canton, v. H. W. SPRAY, Treasurer of the Town and Tax Collector, et al.
Judges: 
Reporter: North Carolina Reports
Volume: 158
Pages: 44–48

Head Matter:
A. E. BROWN, Treasurer, School Board of the Town of Canton, v. H. W. SPRAY, Treasurer of the Town and Tax Collector, et al.
(Filed 23 December, 1911.)
1. Statutes — Amendments—Interpretation—Construed as a Whole.
An amendment to a legislative act will be construed with the original act as one and' the same act, in its application to an action brought subsequent to the time the amendment went into effect.
2. Same — School Trustees — Bond Issues — Taxes—Special Treasurer —Control of School Affairs.
Private Daws 1907, ch. 237, authorized the town of Canton to issue bonds for various purposes, on approval of the voters of the town; among them being the erection of a school building, also a special tax levied for the maintenance of the school to be collected by the tax collector and paid to the town treasurer, to be kept separate and apart and paid out under the order of the school board. A finance committee was established by the act and designated by name, to which large powers of supervision and control were given in reference to contracts entered into by the governing agencies of the town, the disposition of the proceeds of the special-tax bonds, the establishment of graded schools and the purchase of sites and erection of buildings thereon, etc. This act was amended by chapter 27, Private Laws 1009, which in effect struck out all the provisions giving control to the finance committee of matters pertaining to education, etc., and authorized the board of school trustees to select their own treasurer, etc., “who shall have charge of the proceeds to be derived from the sale of said school bonds . . . and charge of all school money collected under the provisions of this act”: Held, (1) the entire management, guidance, and control of these school matters, financial and otherwise, was with the board of school trustees, its officers and agents; (2) taxes levied for school' purposes should be paid by the tax collector direct to the treasurer selected by the school board, and the contracts, of this board and the disposition of the school funds arising from the sale of the bonds or otherwise are not subject to the supervision or control of the finance committee.
3. School Trustees — Bond Issue — Validity—Collateral Matters.
In this action, the validity of the bond issue not being questioned, but only as to which treasurer. the proceeds of the sale of the bonds and the money arising from the tax levy should be paid, the determination of the court is not affected by the fact that the amendatory act authorizes the commissioners to issue a portion of the bonds at a higher rate of interest than was authorized in the proposition submitted to the vote of the citizens of the town, especially as the bonds in question were no.t of a higher rate than thus authorized.
Appeal from Webb, J., from Haywoód, and by consent beard and determined at Bryson City, 23 October, 1911.
Civil action to obtain mandamus directing tax collector, etc., to pay moneys realized by sale of bonds, etc., collected for school purposes, to plaintiff as treasurer of board of graded-school trustees.
There was judgment for plaintiff, and defendant excepted and appealed.
W. T. Crawford for plcmdiff.
J. Bat. Smathers, Smathers & Morgan for defendant.

Opinion:
Hoke, J.
By statute, Private Laws 1907, cb. 237, tbe General Assembly authorized tbe town of Canton, Haywood County, on approval of voters of tbe town, to issue bonds in tbe sum of $65,000 for water supply, sewerage, electric lights, a graded-sehool building, and street improvements, and to lay a special tax to pay accruing interest, etc. By section 11 of tbe act, tbe town is constituted tbe "Canton Graded-sehool District for "White and Colored Children," and in subsequent sections a school board is created, having general management and control of tbe schools therein; a special tax is levied for the maintenance of tbe school, to be collected by tbe tax collector and paid to tbe town treasurer, to be kept separate and apart, etc., and paid out under order of tbe school board, etc. Provision is also made for purchase of sites and erecting suitable buildings, etc., for school purposes. By section 7 of tbe act in question a finance committee is established and designated by name, and this committee is given large powers of supervision and control in reference to the contracts entered into by tbe governing agencies of tbe town, tbe disposition of tbe proceeds of the special-tax bonds, etc., tbe establishment of tbe graded schools and purchase of sites and erection of buildings therefor, etc.
By a subsequent act, Private Laws 1909, cb. 27, this former statute was amended, and in reference to tbe question presented, the last statute provides as follows:
"Sno. 4. That section 7 of said chapter 237 be and tbe same is hereby amended by striking out all after tbe word 'act,' in line four, down to and including tbe word 'school,' in line six, it being the purpose of this section to provide that said finance committee shall have no control or authority over tbe money to be issued for erecting said graded-sehool buildings, nor shall said finance committee have "any control or authority whatever over sa.id graded schools or any taxes levied or collected for said graded schools to be expended in their behalf.
"Sec. 5. That section 19 of said chapter be amended by striking out, in line fourteen, the words 'subject to the approval of the finance committee, as aforesaid.' " (This section 19 being the section of the former act referring to the portions of the proceeds from sale of said.bonds available for school purposes.)
"Sec- 6. That section 20 is hereby amended by striking out, in line two, the words 'subject to the approval of the finance committee.' " (Section 20, requiring approval of finance committee as to purchase of school sites.)
"Sec. 7. That the said board of graded-school trustees shall have the power and they are hereby authorized to select a treasurer of said board, who shall have charge of the proceeds to be derived from the sale of said school bonds and who shall also have charge of all school money collected under the provisions of this act. Said treasurer shall be elected by said board of school trustees and shall hold his office for a term of two years, until his successor is elected and qualifies. He shall receive as compensation for his services the same commission as is paid to the treasurer of the town of Canton for his services. He shall give such bond for the faithful performance of his services as said board may determine, and shall only pay out moneys which may come into his hands upon the-order of the board of trustees."
It is familiar doctrine "that an original act and an amendment to it shall be considered as one act, and, so far as regards a cause of action after the amendment is adopted, shall be construed as if it had read from the beginning as it does with the amendment added to it or incorporated in it. Black on Interpretation of Laws, pp. 356, 357, and on perusal of the original act and the amendment, it is clear that the Legislature intended to place the entire management, guidance, and control of these graded-school matters, financial and otherwise, with the board of school trustees and its officers and agents; that the taxes levied for school purposes shall be paid direct from the town tax collector to the treasurer selected by the school board, and that the contracts of this board and the disposition of the school funds, arising from the sale of bonds or otherwise are to be no longer subject to the finance committee.
Tbe application of $1,178.57, tbe portion of tbe scbool tax paid by tbe Champion Fiber Company for 1911, to tbe general bonded indebtedness of tbe town, was without warrant of law, and tbe judgment very properly directs that this same shall be paid to the treasurer of tbe scbool board, together with any and all other sums devoted to scbool purposes. By tbe terms of tbe statute tbe tax was levied for scbool purposes and is to be kept separate and applied to tbe purposes designated. 3 Abbott Municipal Corporations, secs. 1069-70-71.
Our conclusion is not affected because tbe amendatory act in tbe first section authorizes tbe commissioners to issue a portion of tbe bonds at a higher rate of interest than was specified, when tbe proposition was submitted to tbe people. We do not see that tbe validity of these bonds is in any way presented, and if it were otherwise, this provision for tbe enhancement of interest does not extend to tbe portion of the bonds applicable to school purposes.
Tbe judgment of tbe court will be so modified that tbe town tax collector shall pay tbe taxes levied and collected for scbool purposes directly to tbe treasurer of tbe scbool board, and with this modification tbe judgment of bis Honor is
Affirmed.