Board of Education v. Board of Trustees

Harrison, J. — The board of education of the city of Sacramento, on the first day of February, 1892, submitted to the board of trustees of that city, in accordance with the act of April 27, 1863 (Stats. 1863, p. 717), a statement of the receipts and expenditures made for school purposes during the preceding year, and also a statement that the probable amount of money that would be required during the current year for school purposes, to be raised by taxation upon city property, was sixty-eight thousand seven hundred dollars, and also stated that it was necessary that a tax of thirty-five cents on the one hundred dollars be levied in accordance with the law for the support of schools. After receiving the said report and statement, the board of trustees levied a special tax upon the property of the city, of twenty-six cents on the hundred dollars, to meet the expenses of said school purposes. The petitioners herein allege that the taxable property of the city for the current year amounts to fifteen million three hundred thousand dollars, and no more; that said tax of twenty-six cents is not sufficient to raise the amount so estimated and reported by the board of education; that in order to raise said amount of money, it would require a tax of thirty-five cents upon each hundred dollars of taxable property within the city; and that under the provisions of the several acts of the legislature in reference thereto, it was the duty of the board of trustees to levy a tax of that amount for school purposes.

The act incorporating the city of Sacramento (Stats. 1863, p. 415) provides that the city shall be governed by a board of trustees, consisting of three members, in whom is vested the executive and legislative powers conferred upon the city, and who are authorized to levy taxes for whatever amount of money is to be collected for municipal purposes. At the same session of the legislature, [44]anoiher act was passed (Stats. 1863, p. 717), in reference to the government of the common schools of the city, containing the following provisions: —

“ Sec. 1. The board of education shall annually, on or before the first day of February, make and report to the board of trustees a statement in detail of the receipts and expenditures for school purposes in the city during the year then last past, and shall at the same time make and furnish a detailed statement of the probable amount of money that will be required during the current year, and the purposes for which it is required, and also an estimate of the amount that will be received by the city from the state and county for school purposes.