| Show I 1 COMING TO AN ISSUE THE taxpayers of the eleventh district have filed a petition with the county court setting forth their grievances in reference to the special school tax assessed in that district and asking for a reduction ai f the rate from one per cent to four mills r the grievances set forth are serious and call for a remedy whether that remedy lies in the direction ion sought is extremely doubtful the levy of one per cent upon the taxable property of the school 1 district under the extreme kalua tion placed upon the property will f iwo produce duce three times as much rev giue as is necessary for tb the e purposes 0 the he tax the levy was mie made on the valuation of 1889 but the f valuation of 1890 is so exorbitant that mat instead of about being raised abed by the one per cent tax the amount required no less than 16 i will be b collected it must be evident to all that this te wrong and op oppress tax pay W should not be compelled to furnish Is revenue that is unnecessary ST either should large amounts be red from taxpayers in one district leiven to the board of aduca a to be expended as much for the at of districts where little or no special taxes are raised as for the district thus imposed upon the evil is obvious but where lies the remedy the eleventh district people through the former trustees ask the county court to supply the remedy we do not believe that body has the power to do so its functions are not judicial to the extent desired in our opinion the matter will have EO co be determined by the district court we know of no authority vested in the county court to reduce the rate ot of a special school tax assessed by the majority of the taxpayers at a meeting duly called and conducted according to law it is possible that the same taxpayers taxpayer s may at a meeting legally called rescind the tax formerly levied but that is very questionable as nothing of the kind is provided for in terms in the law we are still of the opinion that the district court has authority as a court of equity to enjoin the collection of this excessive special tax on the grounds that a mistake was made in its assessment that when compare with other assessments till all of which are to go into a common fund it will be unequal and therefore unjust that under the chan change geln in valuations it willbe will be oppressive and that it is unnecessary for the purposes designed in view of the large amount that will be raised under the general assessments for school taxes the easiest best and most effectual a way out of the dispute arising between the old school trustees and the new dew board of education in to these special school taxes is clearly a case in the district court if an injunction can be obtained against the collector there will beno be no special school taxes to turn over to the board of education the difficulty that troubles the old trustees will be and the board of education ed uca F have plenty of fundo fund through the regular taxes to carry on their v ork for the ensuing year and then if needs be they can levy a sufficient clent tax to cover all requirements the seventh ward taxpayers seem to have done the right thing they have authorized the turning over of the real school property of the district to the board of education but have determined to resist the collection of the special school tax and have appointed a strong committee to act in their be ben half this will no doubt bring the matter to a definite issue and deter mine what can be done with the full sanction of the courts under the law it is to be hoped that the movement to resist collection of the special school taxes will be general in this city |
