Branch v. Board of Educ. of Robeson County

• Decision Date: 25 May 1949
• Docket Number: 665
• Citation: 53 S.E.2d 455,230 N.C. 505
• Parties: BRANCH et al. v. BOARD OF EDUCATION OF ROBESON COUNTY et al.
• Court: North Carolina Supreme Court

53 S.E.2d 455

230 N.C. 505

BRANCH et al. v. BOARD OF EDUCATION OF ROBESON COUNTY et al.

No. 665

Supreme Court of North Carolina

May 25, 1949

The plaintiffs brought this action to secure a mandatory injunction against the defendants with respect to moneys alleged to be in the hands of the defendant Commissioners from collection of delinquent taxes, including those levied for educational purposes, alleging that they are in danger of misapplication.

At the same time they secured a temporary restraining order against all the agencies joined as defendants from expending funds out of certain accounts as explained infra, and an order to show cause why the temporary injunction should not be continued to the hearing. The appeal is from dissolution of the restraining order.

They attack as unconstitutional Chapters 486 and 487 of the Session Laws of 1945, both concededly public-local laws applying only to Robeson County. They are alleged to be in contravention of Article IX, Section 5, of the North Carolina Constitution, and other provisions of the State and the Federal Constitutions contended to have a bearing upon their validity.

Both cited Session Acts relate to the proceeds of belated collections of delinquent taxes, purport to alter the method of inter-fund accounting theretofore in use in the county, so that surplus funds over budgetary requirements with respect to these taxes, should be passed into the general fund (Chapter 487) or the revolving fund account (Chapter 486) without distinguishment of character or source. Custodial status remained unchanged.

The gravamen of plaintiffs' objection is that the proceeds of the delinquent tax collections, including substantial sums in the aggregate, which, as general funds, were thus made subject to expenditure, at discretion of the board, for nonschool purposes; and when put in the revolving fund from which other funds might be supplemented, the same result would follow.

At the hearing the several boards and agencies were represented and proceeded with evidence.

The Board of County Commissioners introduced evidence tending to show that all the current budget requirements with respect to the schools had been currently met, and that the unexpected result of delinquent tax collections had created a surplus not needed in that respect. The evidence tended to show that while the revised system of bookkeeping did not distinguish the sources and amounts of the inter-fund collections, this could be accomplished by analysis of the levy and collection for the several years involved; and that such analysis showed that the total expenditures actually made from these funds for educational purposes were approximately equal to the aggregate collections of taxes chargeable to educational purposes, and that no invasion of those coliections had been made for other purposes. The evidence tended to show that an emergency with respect to school buildings existed; the existing buildings and facilities which it was their duty under the statute to maintain, had become inadequate, unsanitary, dangerous, and wholly unfit to house the growing student population especially those in use by the Negro race; and that the funds had been used in the erection of school buildings and the furnishing of facilities without which the...