Kansas City, Ft. S. & M. Ry. Co. v. Chapin

• Decision Date: 29 March 1901
• Court: Missouri Supreme Court
• Parties: KANSAS CITY, FT. S. & M. RY. CO. v. CHAPIN, Collector.

62 S.W. 1000

162 Mo. 409

KANSAS CITY, FT. S. & M. RY. CO. v. CHAPIN, Collector.

Supreme Court of Missouri, Division No. 1.

March 29, 1901.

SCHOOLS AND SCHOOL DISTRICTS—TAXES—INCREASE — PROCEEDINGS — CONSTITUTIONAL AND STATUTORY PROVISIONS — CONSTRUCTION.

1. Const. art. 10, § 11, provides that, for school purposes in districts, the annual rate of tax on property shall not exceed 40 cents on the $100 valuation; provided these annual rates may be increased in cities and towns, and "in other districts, to an amount not exceeding 65 cents on the $100 valuation, on condition that a majority of taxpaying voters, voting at an election held to decide the question, vote for said increase." Rev. St. 1899, § 9750, provides that the qualified voters at the annual meeting may determine the rate in excess of 40 cents on the $100 valuation, as provided for in section 9777, which prescribes the formalities of such election, and that the clerk of the school board shall certify the result of the vote to the county clerk. Section 9771 requires each district school board to furnish an estimate of the amount deemed necessary to be raised. Held, that an increase of the school tax beyond the annual rate of 40 cents, without any vote of the taxpayers therefor, nor estimates furnished the county clerk, was unauthorized and void.

2. Under Rev. St. 1899, §§ 9757, 9758, authorizing boards of education to make estimates for the levy of sinking fund and interest fund taxes, to be levied and collected in the same manner as other taxes for school purposes, the levy of such taxes need not be sanctioned by a vote of the taxpayers.

3. Under Rev. St. 1899, § 9771, requiring each district school board to furnish to the county clerk an estimate for a levy for school purposes, such estimates need not recite that a levy of these taxes was authorized by order of the board.

Appeal from circuit court, Howell county; W. N. Evans, Judge.

Injunction by the Kansas City, Ft. Scott & Memphis Railway Company against H. K. Chapin, collector of Howell county. From a decree for defendant, plaintiff appeals. Reversed.

Wallace Pratt, I. P. Dana, and W. J. Orr, for appellant. A. H. Livingston, for respondent.

BRACE, P. J.

This is a suit in equity to enjoin the collector of Howell county from collecting certain school taxes for the year 1897, alleged to be excessive, and unauthorized by law. By article 10, § 11, of the constitution it is provided that: "For school purposes in districts, the annual rate on property shall not exceed forty cents on the one hundred dollars' valuation: provided, the aforesaid annual rates for school purposes may be increased in districts formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars' valuation, and in other districts, to an amount not to exceed sixty-five cents on the hundred dollars' valuation, on the condition that a majority of the voters who are taxpayers, voting at an election held to decide the question, vote for said increase." And by statute it is provided as follows: Rev. St. 1899, § 9750: The qualified voters at the annual meeting shall have power "to determine the rate if any in excess of forty cents on the one hundred dollars' valuation to be levied for school purposes, as provided for in section 9777. * * * (Rev. St. 1889, § 7979.)" Section 9757: "Boards of education are hereby authorized to make an estimate for the levy of a tax, not to exceed two-fifths of one per cent. upon all the taxable property of the school district at its assessed valuation, said tax to be levied and collected in the same manner as other taxes for school purposes; and the money arising from said tax shall constitute a sinking fund, and shall be used only for the redemption of any outstanding bonds of such district: provided, that if such outstanding bonds cannot be obtained, then such money shall be invested in United States bonds of the state of Missouri, or if at any time the rate of interest, and in the same manner and subject to the same restrictions as to security, as the township school funds are loaned, until such time as said outstanding bonds can be obtained. (Rev. St. 1889, § 7986.)" Section 9758: "Boards of education are hereby authorized to make an estimate for the levy of a tax upon all the taxable property of the school district at its assessed valuation, said tax to be levied and collected as other taxes for school purposes,—said tax to be sufficient in amount to pay the annual interest on all bonds of their respective districts, and to pay for the printing or engraving of any bonds that may be issued by virtue of this chapter. (Rev. St. 1889, § 7987.)" Section 9771: "The school board of each district shall, on or before the fifteenth day of May of each year, forward to the county clerk an estimate of the amount of funds necessary to sustain the schools of their district for the time required by law, or, when a longer term has been ordered by the annual meeting, for the time thus decided upon, together with such other amount for purchasing site, erecting buildings or meeting bonded indebtedness and interest on same, as may have been legally ordered in such...