Show THAT SCHOOL TAX DECISION The ruling of Judge Smith in reference refer-ence to the validity of the City school tax provision has stirred up considerable consid-erable feeling in educational circles There appears to be a very general desire that an appeal shall be taken from his decision Legal opinion is divided on the question whether that ruling is warranted by the spirit and intent of the law Some very learned lawyers think that his honor went a little out of his way in order to reach the conclusion at which he arrived They believe the law to be capable of a broader interpretation They say the purpose of the legislature was to confer con-fer upon the officer appointed to CD lect taxes for the city the powers and authority specified in the school law in relation to the levying and collection collec-tion of city school taxes The Herald has already explained how the difficulty arising from the non collection of those taxes may be met i That is by the use of such portions of the taxes as can be legally collected I and by the passage of a remedial statute as soon as the state legislature shall meet That we believe will be the surest and most complete method of settling the difficulty But of course there is another way which may accomplish all that is desired de-sired and that is by an appeal to the Supreme court of the territory from the decision of Judge Smith In view of the fact that so many intelligent persons including experienced attorneys attor-neys believe that the law is capable of the interpretation which was given to it pievious to the ruling by Judge Smith it is quite possible that the higher court would reverse that decision decis-ion on a full showing of the evident intent of the legislature But of course that is a matter of doubt The Supreme Su-preme Court would have to be governed govern-ed by the law and the rules of interpretation inter-pretation which apply in such cases I It was because of the possibility I that the ruling of the lower court might be affirmed on appeal that The I Herald recommended the course marked out in reference to the next legislature But if the parties to the suit in the Fourth District court or either of them will take an appeal The Herald and we believe the public generally will be pleased to have 1he question reviewed and passed upon by the Supreme Judges If the decision of Judge Smith should be reversed all I will be smoothsailing If not then the remedy we have proposed will be In order We do not think it is probable that an extra session of the territorial legislature will be called by the Governor Gover-nor for this one purpose I |