State v. County Com'rs Volusia County
| Decision Date | 31 October 1891 |
| Parties | STATE ex rel. BOARD OF PUBLIC INSTRUCTION v. COUNTY COMMISSIONERS OF VOLUSIA COUNTY. |
| Court | Florida Supreme Court |
Appeal from circuit court, Volusia county; JOHN D. BROOME, Judge
Petition for writ of mandamus by State ex rel. Board of Public Instruction of Volusia county against the county commissioners of Volusia county. Judgment for defendants. Relators appeal. Affirmed.
Syllabus by the Court
1. The fourteenth paragraph of section 20 of the school law of June 8, 1889, (chapter 3872 of the Laws,) which provides that the county school boards shall prepare itemized estimates of the amount of money required for the maintenance of the necessary common schools, and state the amount in mills on the dollar of the taxable property; and the tax levy act of June 9 1891, (chapter 4012,) providing that the county commissioners shall levy other county taxes, and a tax for county school purposes, such tax to be estimated by the school board and submitted to the commissioners for their approval or disapproval, who shall have the power to increase or lower within specified limits, the estimate so made; and the thirty-fifth section of the general revenue law of June 10 1891, (chapter 4010), enacting that the commissioners shall determine the amount to be raised for all county purposes except school purposes, and enter upon their minutes the rate to be levied for each fund, respectively, and shall ascertain the aggregate rate necessary to cover all such taxes, including such rate as may have been levied by the school board,--are in pari materia, and to be construed as one act; and the thirty-fifth section of the last-named act does not deprive the commissioners of power to lower the rate of taxation on taxable property estimated by the school board, where such reduction does not affect the amount of money fixed by such board as necessary for the schools, even if it prevents any change of such amount,--a point not presented by the record.
2. A writ of mandamus will be denied, where no violation of official duty is shown.
COUNSEL B. M. Miller and E. K. Foster, for appellants.
J. D. Broome Jr., for appellees.
The petition for the writ of mandamus states that the board of public instruction of Volusia county met on the last Monday in June, the 29th day of that month, of the present year, for the purpose of preparing an itemized statement showing the amount of money requisite for the maintenance of the necessary common schools of the county for the ensuing scholastic year, and for the purpose of making a levy therefor; and then, at the request of the board of county commissioners, and for the purpose of conferring with the latter board at its next meeting to be held on the 7th day of July, adjourned to that day; on which day the former board met, and prepared an estimate and levy of the amount so required for the maintenance of the schools, and presented such estimate and levy to the commissioners, and requested them to levy and assess a tax of five mills upon the dollar of the taxable property of the county for the purpose aforesaid, and to report such estimate and levy to the assessor of taxes. The transcript of the record of the proceedings of the school board on the day last named, which transcript is made a part of the petition, shows the following action:
'And, in accordance with the law, the above estimate was presented to the board of county commissioners, with the request that they levy a tax of five mills on the dollar for school purposes.'
The complaint of the school board is that the commissioners refused to make a levy of five mills, or to report to the as sessor of taxes 'the amount and rate of the estimate and levy' so made by the former board, but made a levy of three and three-quarter mills, which they instructed the assessor to enter upon the assessment, which instruction the assessor has obeyed. The prayer of the petition is, in effect, for a mandamus commanding the commissioners to do what it is complained they have not done.
The petition seems to have been treated as an alternative writ, which is the declaration in such cases, and was answered by the commissioners, who state that their action was taken on the 4th day of August of this year, and pursuant to the provisions of an act approved June 9, 1891, (chapter 4012, Laws,) given below. The school board's response to this is, practically, though not in form, a demurrer, and has been so treated by the circuit judge.
The fourteenth paragraph of section 20 of the school law, approved June 8, 1889, (chapter 3872, Laws,) provides that the board of public instruction in each county shall, on or before the last Monday in June of each year, prepare an itemized estimate, showing the amount of money required for the maintenance of the necessary common schools of their county for the next ensuing scholastic year, stating the amount in mills on the dollar of the taxable property of the county, which shall not be less than three nor more than five mills, and furnish a copy of the statement to the assessor of taxes of the county, and file a copy in the office of the board of public instruction, and the assessor shall assess the amount so stated, and the collector shall collect he amount assessed, and pay over the same monthly to the county treasurer, to be used for the sole benefit of the public schools.
'An act to provide for the levy of taxes for the years 1891 and 1892,' approved June 9, 1891, (chapter 4012, Laws,) and by its terms taking effect upon such approval, ordains that the board of county commissioners of every county, at a meeting for correcting and reviewing the county assessment, shall immediately thereafter determine the amount of money to be raised by tax for county purposes, including current expenses, interest on the bonded debts, bridges, and county buildings; and to meet these expenses they are authorized to levy a tax, not exceeding five mills on the dollar, on real and personal property of the county, and that every such determination and levy so made shall be entered at large upon the record of the board; and it is also provided that the commissioners 'shall levy a tax not to exceed five mills, nor less than three mills, on the dollar, on real and personal property of the county, for county school purposes; such tax to be estimated by the county school board, and submitted to the board of county commissioners for their approval or disapproval, and the county commissioners shall have the power to increase or lower the estimate so made within the above limits.'
The thirty-fifth section of 'An act for the assessment and collection of revenue,' approved June 10 1891, (chapter 4010, Laws,) which act did not go into effect 'until sixty days from the final adjournment of the session of the legislature,' (section 18, art. 3, Const.,) which adjournment took place on the 5th day of the same month, provides that the county commissioners shall determine the amount to be raised for all county purposes, except for school purposes, and shall enter upon their minutes the rate to be levied for each fund, respectively, and shall ascertain the aggregate rate necessary to cover all such taxes, including such rate as may have been levied by the county board of education for school purposes, and report the same to the...
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