A town cannot by vote make itself liable to an action on a demand which it is neither equitably nor legally bound to satisfy. Bowles v. Landaff, 59 N.H. 164; Cole v. Bedford, 97 Mass. 326, note; Usher v. Colchester, 33 Conn. 567. All money raised by a town for school purposes must be paid over to the school board, who are alone responsible, under a heavy penalty, for its lawful expenditure. P. S., c. 88, ss. 1, 2, 3, 4, 7. Towns have no power to require that money raised by them for schools shall be applied to any special purpose.
But a subsequent vote to refund the money would impose no legal obligation upon the town to do so. Cole v. Bedford, 97 Mass. 326, note. Both of these cases go upon the simple ground that a vote of a town, under due authority conferred by statute, to refund to individuals moneys paid by them under such circumstances, does not confer upon them any right of action against the corporation.