Show api AM SLL tUfU TA I 1 mi city schools must be separate SUPREME COURT DECISION conn y school taxes cannot be collected in first and second class lilies according to a ruling of the state supreme court the tax provo people have been paying toward the support of tho county schools is illegal the constitution aas ahat schools in cities ot the first and second claes shall be maintained separate and apart from the chanty schools in provo the people are paying this year a three mill tax for city school purposes and one and a half mills for school pur posea A pro rata apportionment comes back to provo from tho county fund but it is not as great ss that paid out the case in the supreme court came no from salt lake and was that of lydia merrill vs john D spencer collector which was brought to obtain an injunction prohibiting collection of the county school tax ase eased against her property in salt lake city the opinion first recited the allegations of the plaintiff that she is a resident and property owne in salt lake city that a tax for county school purposes of two mills on tha th a dollar has been levied for the support of the district schoola in salt lake city and county that the total amount oj said tax if collected would ba and the amount to be collected from the city alono would be in excess of the amount distributed tri buted to it accordine to the number of school children that the city board of education has levied a tax for the support of public schools in the city that she has paid all the taxes assessed against her except the sum as county school taxes and asks for an injunction restraining tha defendant from selling her property etc to this defendant filed a demurrer alleging that facts for cause of action are not elated this demurrer was sustained and case dismissed at cost the plaintiff appealed from this decision deci eion judge miner delivered the opinion of the court which was concurred in by judges zane and barach he that tho only question is whether there ia any law in thia state authorizing the levy and collection of any county school lax on property within S ailt lake city it Is conceded that for many years before utah became a school tax was levied within the territory called the territorial school fund it was collected according to the value of the property and distributed according to the number of children of school age A chuny school tax waa likewise levied in salt aske county and distributed the same in this way salt lake C tv paid annually large amounts into both funds in excess of what it received back bedlion 6 of article 10 of the constitution ia quoted providing that in cities ot the first and second class the public school system ahall be maintained and coni rollad by the board of education of cubb cities separate and apart from the counties in which said cities ara located the meaning of word maintained is then and cases quoted bearing thereon the plain meaning of the section is that in cities of the first and second class the public school system shall be maintainer maintain eJ and controlled by the board of aducat oa of such cities the board of education of such cities fidall bear the expense of keeping up supply what is needed maintain aad control the public school system therein and such system of public schools shall be BO maintained and controlled and apart from the counties in which eaid cities are located sec 88 article 10 p sasa laws 1896 was quoted the opinion then concludes all these expenses are defrayed by salt lake city out of its own fund and yet before it receives back ita proportion of the school fund according to the number of children the fund is depleted for the county expenses enumerated and by this means salt lake city is required to pay about annually into the school fund more than it receives back the collection of the county school tax within halt lake city and the subtraction from such fund BO raised for various county school purposes before it is distributed according to the number of children of school age under the statute referred to ia an invasion and violation of section 6 of article 10 of the constitution of this state and the eaid p oviers added to sections 88 and and other like provisions are invalid and repugnant to the constitution the and judgment of the court below is reversed with instructions lo 10 grant an injunction perpetually restraining and prohibiting the defendant from collections collect ins the county school tax referred lo 10 in tho plaintiffs complaint within salt like city j |