Tomasello v. Board of Public Instruction for Santa Rosa County

• Decision Date: 12 February 1908
• Citation: 45 So. 886,55 Fla. 341
• Parties: TOMASELLO et al., County Com'rs v. BOARD OF PUBLIC INSTRUCTION FOR SANTA ROSA COUNTY.
• Court: Florida Supreme Court

45 So. 886

55 Fla. 341

TOMASELLO et al., County Com'rs v. BOARD OF PUBLIC INSTRUCTION FOR SANTA ROSA COUNTY.

Florida Supreme Court, Division A.

February 12, 1908

Error to Circuit Court, Santa Rosa County; J. Emmet Wolfe, Judge.

Action by Peter Tomasello and others, county commissioners for Santa Rosa county, against the board of public instruction for Santa Rosa county. Judgment for defendant, and plaintiffs bring error. Affirmed.

Syllabus by the Court

SYLLABUS

The existing statutes do not authorize the county commissioners to revise the decision of the county board of public instruction as to the millage required for the maintenance of the necessary county schools of the county, when the millage is within the constitutional limits and the estimates include no illegal items.

COUNSEL T. F. West, for plaintiffs in error.

Maxwell & Reeves, for defendant in error.

OPINION

COCKRELL J.

The board of public instruction for Santa Rosa county were awarded by the circuit court a peremptory writ of mandamus against the county commissioners of that county, ordering them to levy a tax of seven mills for county school purposes.

The sole question presented on this record is: Upon which body has the Legislature cast the duty of determining the tax millage for county school purposes? Or perhaps it may be more accurately stated: Does the legislation subject the decision of the board of public instruction to the discretion of the county commissioners? There is no suggestion that in the itemized statement of the school board, upon which was based its decision that seven mills were needed, there was included any item that was illegal or not a school purpose; but the defense was placed upon the judgment of the county commissioners that some of the estimates were too high and might with safety be scaled down.

We feel satisfied that the county commissioners were acting under a high sense of a public obligation to see that no needless expense be incurred against the county and under an honest belief that the law cast upon them a duty which should not be shirked. The Legislature, however, has spoken, and we are to ascertain whether the duty or the power in the premises has been placed upon or accorded to them.

To solve the question presented we must construe three separate provisions of the statute law in the light of legislative and judicial history.

The Constitution itself makes liberal provisions for the public school system, and further commands the Legislature to provide for its liberal maintenance, and the last amendment to that instrument adopted by the people of the state increased the maximum millage from five to seven mills.

The general care, custody, and control of the county schools and the disbursement of school funds are placed with the county board of public instruction, and from the 17 specific directions to that board (section 347, Gen. St. 1906) we quote the fourteenth: 'To prepare, on or before the last Monday in June of each year, 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 taxable property of the county, which shall not be less than three or more than seven 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 the amount assessed and pay over the same monthly to the county treasurer, who is also by law school treasurer, to be used for the sole benefit of the public schools.'

The eleventh subdivision of the powers and duties of the county commissioners (Gen. St. 1906, § 769) reads: 'To apportion and order the levy of all county taxes in accordance with law, either for specific or general purposes, except when otherwise provided by law.'

In the act relating to tax assessments and collection of revenue (chapter 5596, p. 3, Laws of 1907) the...