Hill v. Smithville Independent School Dist.

• Decision Date: 23 May 1923
• Docket Number: (No. 425-3787.)
• Citation: 251 S.W. 209
• Parties: HILL et al. v. SMITHVILLE INDEPENDENT SCHOOL DIST.
• Court: Texas Supreme Court

251 S.W. 209

HILL et al. v. SMITHVILLE INDEPENDENT SCHOOL DIST.

(No. 425-3787.)

Commission of Appeals of Texas, Section A.

May 23, 1923.

Error to Court of Civil Appeals of Third Supreme Judicial District.

Suit by T. O. Hill and others against the Smithville Independent School District, to enjoin the collection of a tax. A temporary injunction granted in vacation was dissolved, and the order of dissolution was affirmed by the Court of Civil Appeals (239 S. W. 987), and plaintiffs bring error. Affirmed as recommended by the Commission of Appeals.

J. S. Jones and J. H. Powell, both of Bastrop, for plaintiffs in error.

A. C. Smith of Lake Charles, La., and W. P. Dumas, of Dallas, for defendant in error.

RANDOLPH, J.

This suit originated in the district court of Bastrop county, brought by plaintiffs in error for an injunction to restrain the collection of a maintenance tax of 60 cents on the $100 taxable valuation of property levied for the year 1921 by the Smithville independent school district by virtue of an election held on the 24th day of September, 1921, in which the property taxpaying voters, by a constitutional number, voted to levy the tax.

The trial court having granted a temporary injunction in vacation, on motion, dissolved it, and appeal was taken from such order of dissolution to the Court of Civil Appeals, and that court affirmed the trial court's judgment.

The Court of Civil Appeals have made the following findings of fact:

"The Smithville independent school district was created by a special act of the Legislature of this state of August 18, 1921 (Sp. & Loc. Acts 37th Leg. 1st Called Sess. c. 62), which took effect on that day. It includes within its bounds the town of Smithville, which had theretofore assumed control of its public schools, and also considerable adjacent territory, including parts of the Alum Creek, the Upton, the Lower Hill Prairie, and Lake Farm common school districts.

"On April 10, 1916, the Alum Creek district issued bonds for school purposes, $400 of which are still outstanding and unpaid. Said district, prior to the passage of said act, had levied a tax of 25 cents on the $100 valuation of property therein to pay the interest on sinking fund of said bonds. On February 17, 1916, the Alum Creek district levied a maintenance tax of 25 cents on the $100 valuation of property in said district, which is still in force in said district as now constituted.

"On April 9, 1917, the Upton district levied a maintenance tax of 15 cents on the $100 valuation of property in that district, which is still in force in that district as now constituted.

"Prior to the passage of the act creating the Smithville independent school district, the town of Smithville had issued for school purposes bonds in the aggregate sum of $82,400, and levied at the respective times of issuing the same a tax to meet the interest and sinking fund thereon, aggregating 10 cents on the $100 valuation of property in said town. Said bonds are outstanding and unpaid.

"Section 5 of the act provided that all outstanding indebtedness should remain chargeable against the territory which voted the same, but that the board of trustees might order an election `for the purpose of determining whether or not the district herein created as a whole shall assume such outstanding indebtedness.'

"On September 24, 1921, an election was held in the Smithville independent district to determine whether or not the trustees of said district should be empowered to levy an annual tax for maintenance purposes, not to exceed 100 cents on the $100 valuation of property therein. A large majority of the voters of the district cast their votes in favor of the tax.

"The board of trustees of said Smithville district has levied, for the year 1921, a tax of 60 cents on the $100 valuation of property in said district. It is alleged by appellants that, unless restrained from so doing, said trustees will cause such tax to be assessed and collected.

"Appellants brought this suit to restrain the levy and collection of said tax. They obtained a temporary injunction restraining the assessment and collection of such tax, which, upon motion, was dissolved by the trial court. This is an appeal from the judgment dissolving the temporary injunction. The appellants were qualified by citizenship and property interests to bring this suit." 239 S. W. 988.

"Article 7, § 3, of the Constitution of Texas expressly grants to the Legislature the power to create independent school districts, but the plaintiffs in error attack the special act of the Legislature creating the district in controversy upon the following grounds: That the maintenance tax levied as...