County Bd. of Education v. Southern Pacific Co.

• Citation: 225 Ky. 621
• Parties: County Board of Education of Jefferson County v. Southern Pacific Company, et al.
• Decision Date: 30 October 1928
• Court: United States State Supreme Court (Kentucky)

Page 621

225 Ky. 621

County Board of Education of Jefferson County v. Southern Pacific Company, et al.

Court of Appeals of Kentucky. Chancery Branch; Second Division.

Decided June 27, 1928.

As Modified on Denial of Rehearing, October 30, 1928.

1. Schools and School Districts. — Acts 1916, c. 24, sec. 77, now Ky. Stats., sec. 4426a-2, providing for division of counties into educational divisions but also providing "that any graded common school districts . . . and school districts now operating within municipal districts . . . and supplementing the state school fund by local tax of not less than twenty cents on each one hundred dollars of assessed valuation of property" shall retain their present boundaries and be exempt from provisions of the act, manifests legislative intent, in view of sections 136 and 165 that all graded common school districts existing in any educational division, whether operating under special charter or established by popular vote, should be exempt from provisions of the act, which exemption extends to any such district that may be established in the future.

2. Statutes. — Where provisions of a statute are clear and unambiguous, court must construe it in accordance with intent as expressed by the Legislature, which intent must be gathered from the act itself.

Appeal from Jefferson Circuit Court

JOHN L. WOODBURY, E.H. RAY and BRUCE & BULLITT for appellant.

HUMPHREY, CRAWFORD & MIDDLETON and WOODWARD, WARFIELD & HOBSON for appellees.

OPINION OF THE COURT BY COMMISSIONER SANDIDGE.

Affirming.

Appellant, county board of education of Jefferson county, instituted this action, the chief aim of which was to recover from appellee Southern Pacific Company $206,160.73 and interest. The right to do so was predicated upon the fact that in certain years the board of trustees of appellee, Anchorage graded common school district No. 67 of Jefferson county, Ky., levied taxes for school purposes at a rate less than 20 cents on each $100 worth of taxable property in the district and appellant's contention that it thereby lost its identity as a graded common school district. The home office of the Southern Pacific Company is in that district. The amount sought to be recovered is the difference between the taxes paid by it computed at the rate levied by the graded common school district and such taxes computed at the rate levied by appellant, county board of education, for the years in question. Appellant concedes that its right to the relief sought depends upon this court adopting its views as to the proper construction of the following portion of section 77 of chapter 24, Acts of 1916, now section 4426a2, Kentucky Statutes, reading:

"Provided, that any graded common school districts that may exist in any educational division or that may hereafter be established according to law, whether operating under special charter or established by popular vote, as provided for in the laws relating to the graded common schools, and school districts now operating within municipal districts established and corporated under special charter and supplementing the state school fund by local tax of not less than twenty cents (20c) on each one hundred dollars ($100.00) of assessed valuation of property, shall retain their present boundaries and be exempt from the provisions of this act."

This proviso is contained within the section of the act requiring the county superintendent of schools, the county judge, and the county attorney of each county of the commonwealth to meet and lay off into educational divisions and school subdistricts the territory within their counties to the end that the common school system of the state might be administered; and it exempts from inclusion within such educational divisions and school subdistricts, the territory lying within the boundaries of certain graded common school districts and certain municipal school districts. The controversy arises out of the application of the words, "and supplementing the state school fund by local tax of not less than 20 cents on each $100.00 of assessed valuation of property," found therein.

Appellant contends that no graded common school district then existing or that might thereafter be established, whether operating under special charter or established by popular vote, was exempted from...