"This is a suit for a declaratory judgment brought by the County School Board of Chesterfield County against the Board of Supervisors of Chesterfield County and J. William Dance, Treasurer. No evidence was taken in the suit and it is heard on the bill and demurrer to the bill. There is no dispute as to the facts in the case.
"The Division Superintendent of Schools of Chesterfield, as directed by law, presented to the Board of Supervisors of the County the estimates of revenues and expenditures in the spring of 1942, for the School Year 1942-43. In these estimates of expenditures was included an item for the supplement of the salary of the Superintendent of $2,700. The Board of Supervisors reduced this item to $2,000, and after this amount had been expended for this purpose, the Treasurer refused to further honor the warrants of the School Board, with the result that the Superintendent only received as supplement of salary by the School Board the sum of $2,000, instead of the $2,-700 set up in the estimates of expenditures as set up by the School Board.
"It is conceded by the School Board that the Board of Supervisors have discretion, within the limits fixed by law, to reduce the total amount of money appropriated for schools below that requested by the School Board in its estimates submitted to the Supervisors. So this is not a question in this suit.
"The only question presented for decision in this suit, is whether the Board of Supervisors can reduce an individual item in the estimates or budget submitted to it by the School Board so as to bind the. School Board not to expend more than the amount approved by the Supervisors for that item.
"Or, stated another way: Do the laws of Virginia only authorize the Supervisors to determine the total amount of local funds to be raised for schools, or do the supervisors, in addition to having the right to determine the total amount of local funds to be raised also have the right to determine the individual items of expenditure? Does the School Board have the right to expend the money raised from local levy or appropriation as they may think best so long as it stays within the limits of its estimates?
"The public school system, in one form or another, has been in existence in Virginia for about 100 years.
"Under the Code of 1849 a public free school system was allowed to be set up in each county after a vote of the people and when two-thirds of the voters had voted in favor of such a system. The School Commissioners were elected by the people and were to be a body corporate and should have 'general control of school funds and schools'.
"They were required to report to the County Court the amount deemed necessary, and the Court was to lay a levy to provide the amount requested.
"The system set up under the Code of 1849 remained substantially in effect till the law was materially changed by the legislature of 1869-70. At this time a truly public school system was established.
"Under the Act of 1869-70 and the amendments made to this law and the Code of 1873 provided amongst other things:
" 'There shall be established and maintained in this state a uniform system of public free schools.'
" 'The public free school system shall be administered by the following authorities, to-wit: A Board of Education, a Superintendent of Public Instruction, County Superintendent of Schools, and District Trustees.'
"This Code of 1873 also provided for the formation of County School Boards and District School Boards and made them both parties corporate. The school trustees were to be appointed by the State Board of Education. This Code required the County and District School Boards to make 'estimate of the amount of money which will be needed' in the county and districts for the next scholastic year and required the County School Board to submit this estimate to the Board of Supervisors of the County and required the Board of Supervisors, after carefully examining such estimates, to lay a tax 'sufficient to realize the amount recommended by the County School Board in their estimates for county school purposes, or so much thereof as the Board of Supervisors may allow'.
"The law remained substantially the same in reference to schools under the Codes of 1887 and 1904, except under the Code of 1887, the School Trustees were to be appointed by a Board of School Commissioners, the Commissioners being electedby the Legislature, and under the Code of 1904, the Trustees were to be appointed by the School Trustee Electoral Board, which was to be composed of the Commonwealth's Attorney, Division Superintendent of Schools, and a citizen to be appointed by the Judge of the Circuit Court.
"The following articles of the Constitution of Virginia bear upon the question under consideration:
"'§ 111. The magisterial districts shall, until changed by law, remain as now constituted * * *. The supervisors of the districts shall constitute the board of supervisors of the county, which shall meet at stated periods, and at other times as often as may be necessary, lay the county and district levies, pass upon all claims against the county, subject to such appeal as may be provided by law, and perform such duties as may be required by law.'
" '§ 129. The general assembly shall establish and maintain an efficient system of public free schools throughout the State.'
" '§ 133. The supervision of schools in each county and city shall be vested in a school board, to be composed of trustees to be selected in the manner for the term and to the number provided by law. Each magisterial district shall constitute a separate school district, unless otherwise provided by law, and the magisterial district shall be the basis of representation on the school board of such county or city, unless some other basis is provided by the general assembly * * *.
" 'There shall be appointed by the school board or boards of each school division, one division superintendent of schools, who shall be selected from a list of eligibles certified by the State Board of Education, and shall hold office for four years. In the event that the local board or boards fail to elect a division superintendent within the time prescribed by law, the State Board of Education shall appoint such division superintendent.'
" '§ 136. Each county, city or town, if the same be a separate school district is authorized to raise additional sums by a tax on property, subject to local taxation, not to exceed in the aggregate in any one year a rate of levy to be fixed by law, to be apportioned and expended by the local school authorities of said counties, cities, towns and districts in establishing and maintaining such schools as in their
judgment the public welfare may require * * *
" 'The boards of supervisors of the several counties, and the councils of the several cities and towns, if the same be separate school districts, shall provide for the levy and collection of such local school taxes.'
"The statutes which may throw some light on the question here involved are the following:
"'§ 611. An efficient system of public schools for a minimum school term of one hundred and eighty school days, shall be established and maintained in all the cities and counties of the State * * *. The public school system shall be administered by the following authorities, to-wit: the State Board of Education, the * * * Division Superintendent of Schools and County and City School boards.'
"'§ 611a. The school board of * * * every school division in the State is hereby empowered and required to maintain the public free schools of such division for a period of at least eight months or one hundred and sixty teaching days in each school year * * *.
" 'In addition the counties and cities shall provide, from local school taxes, as provided in section one hundred and thirty-six of the Constitution of Virginia, for the supplementing of their instructional programs such amounts as will insure the services of properly prepared and effective teaching personnel, and to the degree that financial ability and community interest in education will permit; provided further, that the counties and cities shall provide, in keeping with the laws already existing, such funds as may be necessary for debt service, capital outlay, transportation, general operation and maintenance.'
"'§ 615. * * * The local school board may, out of the local fund, supplement the salary above prescribed and provide for the traveling and office expenses of the superintendent; provided, the specific amounts and the purposes for which such amounts are designated be reported to and approved by the State Board of Education * * *.'
" '§ 646. The fund applicable annually to the establishment, support and maintenance of public schools in the Commonwealth shall consist of: * * *.
" 'Second. Local funds embracing...
