Opinion ID: 2610484
Heading Depth: 1
Heading Rank: 5

Heading: Overlapping of Districts

Text: Appellant complains of an overlapping in territorial boundaries between School District No. 28 and the Byron High School District. Since District 28 maintains grades one through 12 at Cowley, Wyoming, and the Byron High School District maintains grades 9 through 12 at Byron, Wyoming, it is argued the same taxable property would be subject to levy for the purpose of supporting a district operating grades one through 12 and also a high school district operating grades 9 through 12. It is admitted the levy board and county assessor have limited District 28's taxing ability, on the property transferred, to 13½ mills  the limit for elementary school purposes. See Ch. 217, § 2, S.L. of Wyoming, 1961. Also, the Byron High School District has actually levied under the mill-levy limit for high school purposes. See Ch. 217, § 1, S.L. of Wyoming, 1961. Thus, the levy to which Marathon's property has been subjected is under the statutory limitation for both elementary school and high school purposes. Counsel argues, however, that there is no authority for the action of the taxing officials and at some time in the future Marathon's property could be subjected to double taxation for high school purposes and to a total levy in excess of the statutory limits. This argument overlooks the fact that Art. 15, § 13, Wyoming Constitution, prohibits the levying of any tax, except in pursuance of law. And hence, taxing officials would be debarred in any case from levying or collecting taxes in excess of the statutory limitations. As stated in 43 C.J.S. Injunctions § 21, p. 436, an injunction will not lie to restrain one from doing what he is not attempting and does not intend to do, and a fortiori an injunction will not issue where it is shown defendants are without power to accomplish the thing sought to be enjoined. See Cantou v. Walker, 61 Wyo. 56, 154 P.2d 530, 534; Aerated Products Co. of Philadelphia, Pa. v. Department of Health of New Jersey, 3 Cir., 159 F.2d 851, 854; and Davis v. Upshur County, Tex.Civ.App., 191 S.W.2d 524, 525. It is not uncommon in Wyoming for a high school district to be superimposed over an ordinary school district. This was recognized in Ericksen v. School Dist. No. 2 of Natrona County, 67 Wyo. 216, 217 P.2d 887, 891. The court in that case said the governing authorities of the high school district and the governing authorities of the ordinary school district must cooperate to see that the limit in question was not exceeded.