Opinion
No. 33923.
January 22, 1940.
SCHOOLS AND SCHOOL DISTRICTS.
Where statute providing for issuance of bonds by consolidated school districts, without calling an election, did not contain provision permitting board of supervisors of one county to levy tax upon area in school district of another county, the statute did not include a line consolidated school district, and bonds could not be issued thereunder by such a district (Laws 1934, chap. 258, secs. 1-4; Laws 1936, chap. 264, sec. 8; Code 1930, secs. 6643, 6644, 6647).
APPEAL from the circuit court of Prentiss county; HON. CLAUDE F. CLAYTON, Judge.
Sharp Sharp, of Booneville, for appellants.
General laws of Mississippi, 1934, chapter 258, does not apply to line schools, and there was no election as provided in code of Mississippi 1930, Section 6738.
The records and proof show that the school district in question is a line school, being partly in Prentiss County, Mississippi, and partly in Tishomingo County, Mississippi. Therefore, the contention of the appellant is that the General Laws of Mississippi, 1934, Chapter 258, does not apply to line schools as the procedure for issuance of bonds for line schools is entirely different from the procedure for the issuance of bonds for schools lying wholly in one county.
Adams v. First National Bank of Greenwood, 103 Miss. 744, 60 So. 770.
It is contended by the appellant that the Legislature has made no provisions for line schools to secure money by issuing bonds for the purpose of supplementing federal funds in purchasing supplies, materials, and equipment necessary to be used in repairing, improving, and constructing school buildings, even though they have been given the power to borrow money to supplement federal funds granted for the purpose of equipping schools. Nevertheless, since the Legislature has failed to provide a manner for line schools to secure money to supplement federal funds, the Board of Supervisors is not permitted to go beyond its legislative grant of authority and create a means for them to secure money for the purpose of purchasing materials, supplies, and equipment necessary to be used in repairing, improving, and constructing school buildings.
Even though the court might be of the opinion that line schools could secure the necessary money to supplement federal funds by complying with Section 6647, Code of Mississippi, 1930, it would be the duty of this court to reversed the case for there has been no attempt made to comply with the said section.
General Laws of Miss. 1936, Chap. 264; General Laws of Miss. 1938, Chap. 225; General Laws of Miss. 1938, Chap. 226.
The only power that the Board of Supervisors has to aid line schools in securing funds to supplement federal funds is by compliance with Section 6738, Code of Mississippi of 1930, and General Laws of Mississippi 1936, Chapter 264, and amendment thereto in General Laws of Mississippi 1938, Chapter 225; General Laws of Mississippi 1938, Chapter 226.
Eugene P. Lacy and J. Sidney Finch, both of Booneville, for appellee.
It appears to be appellants' position that Chapter 258 of the Laws of Mississippi of 1934 was enacted for a certain class of schools, and that the class of schools for which this chapter was enacted being all other schools except line schools, such as the one here involved.
By careful reading of said Chapter 258 of the Laws of Mississippi of 1934 it nowhere appears that this chapter did not intend to provide a full and complete method for raising revenue necessary to sponsor a project of construction, the proceeds of which are to be used in connection with federal aid funds.
This chapter provides a separate and distinct method of providing funds from that which were in force up to the date of the enactment of said chapter, in that this chapter provided a means and method of issuing bonds without the necessity of an election as had theretofore been required before bonds could be issued in school districts lying wholly within a county, or school districts lying in more than one county.
Appellees concede that Section 6647 of the Mississippi Code of 1930 prescribes a procedure for the issuance of bonds for line schools just as Section 6643 of the same code provides a method of issuing bonds for school districts lying wholly within the county. However, we insist that the procedure set out in Section 6647 of the Code of 1930, which requires an election for the issuance of bonds for line schools, has no relation or bearing on the method set out in Chapter 258 of the Laws of Mississippi of 1934, the purpose of which was to provide a method whereby these bonds could be issued without an election, this being necessary in order that the various school districts of the state would have a quick, speedy method of issuing bonds in order to obtain federal aid in the construction and repairing of school buildings, etc.
Chapter 264 of the General Laws of Mississippi of 1934 likewise has no application to the issues here involved since that chapter merely provides a precedure whereby funds may be raised from districts lying wholly within a county, or districts embracing territory in more than one county by issuing notes or certificates of indebtedness for the purpose of purchasing heating plants, fixtures and equipment for school buildings, and in no way attempts to provide a method of raising funds with which to sponsor federal aid projects to construct, repair or improve school buildings.
For the reasons hereinabove set out Chapter 225 of the Laws of Mississippi of 1938, which merely amends certain sections of Chapter 264 of the Laws of Mississippi of 1936, is likewise not applicable here, and has no bearing on the issues presented.
We, therefore, submit that Chapter 258 of the Laws of Mississippi of 1934 provides a clear, distinct, and concise method by which funds may be raised to supplement federal funds for the construction, repairing and improvement of school buildings, and that said chapter is applicable to schools whose territory lie in more than one country, as well as to schools whose territory lie wholly within the county.
Argued orally by W.L. Sharp, for appellant.
This cause arose before the Board of Supervisors of Prentiss County on a petition filed before it for the issuance of bonds for the B.H.N. Special Consolidated School District, requesting that board to issue bonds for the purpose of purchasing materials, supplies and equipment to be used in repairing, improving and constructing school buildings in that district. The school district is a line consolidated school district located in Tishomingo and Prentiss Counties.
Upon considering the petition, the board found that a majority of the qualified electors in that district in Prentiss County, Mississippi, had signed the petition, and, in effect, made a preliminary order looking to the issuance of bonds for the purposes stated for that district.
Shamlin and others appeared before the board and objected to the issuance of the bonds, notwithstanding which, the board made the preliminary order finding that the issuance of the bonds was necessary, the proceeds of which were to be used in connection with federal funds granted for that purpose. The board, however, did not order the issuance of any bonds, but reserved the final order for future consideration.
Shamlin and others appealed to the circuit court. The appeal was dismissed and the order of the board sustained. From the judgment of the circuit court, appeal is prosecuted here.
The numerous objections to the issuance of the bonds presented to the board of supervisors will not be considered here. One objection, which was presented to the board and the circuit court, we consider vital, and the disposition of that objection will dispose of the case.
The proceeding to issue these bonds was under Chapter 258 of the Laws of 1934. It was contended that this chapter did not apply to line consolidated school districts, but only applied to consolidated school districts located entirely within the county. Sections 1 and 2 of the Act are, as follows:
"Section 1. Be it enacted by the Legislature of the State of Mississippi, That in cases where projects have been approved or may be approved by the civil works administration for repairing, improving or constructing consolidated school buildings and no funds are available for the purchasing of materials, supplies and equipment necessary to the completion of such project, on petition of a majority of the qualified electors of any consolidated school district, the board of supervisors of any county in this state, where such district is located, be and it is hereby authorized and directed to borrow money in the sum fixed in such petition for any consolidated school district located in said county, provided said amount does not exceed five per centum (5%) of the assessed valuation of the taxable property of such school district for the purpose of purchasing materials, supplies and equipment to be used in repairing, improving, and constructing school buildings for such district, when such repairs and improvements are to be made with the aid of federal funds made available for that purpose by the civil works administration, or other federal agency. Said board of supervisors may issue negotiable interest-bearing notes or bonds of such school district, and the money thus borrowed shall bear interest at a rate not to exceed six per centum (6%) per annum and maturing from one to ten years from the date of issuance. It shall not be necessary that any notice be published of the intention to borrow such money, or to issue such interest-bearing notes or bonds, or that any election be held for the purpose of submitting to the qualified electors of such school district the question of whether or not such money shall be borrowed or such interest-bearing notes shall be issued therefor, provided the funds so borrowed shall not exceed seventy-five per centum (75%) of the amount obtained, or to be obtained, from the civil works administration, or other federal agency.
"Sec. 2. For the payment of the notes or bonds issued under the provisions of section 1 of this act, it shall be the duty of the board of supervisors of the county in which such school district is located to levy a special tax each year on all the taxable property of such school district sufficient to pay said notes or bonds, with interest, as aforesaid, when and as same shall become due."
Section 3 relates to the amount of bonds that can be issued and the expenditure of the funds exclusively for the purposes issued, together with the federal aid funds. Section 4 authorizes the school authorities to expend the funds in conjunction with and according to the provisions of the National Industrial Recovery Act, 48 Stat. 195, and other federal agencies.
There is no provision in the Act for a levy of a tax by the board of supervisors of one county upon the property of the other county for the payment of the bond issue. In fact, the whole Act clearly applies to a county and to a board of supervisors having jurisdiction of the matter of the issuance of bonds in that county. There is no language indicating that the Legislature intended to permit the board of supervisors of one county to levy a tax upon an area in the school district of another county. The Act is entirely silent as to this vital feature. In order to make the Act apply in this case for the area in Tishomingo County, in practical effect, we would be compelled by construction to complete the Act so that it might be made to be effectual in more than one county. We can find no substantial basis under any of the rules for the construction of statutes thus to do.
It will be observed that the issuance of bonds under Chapter 258 was contemplated without calling an election. Under the law existing prior to the passage of this Act, the procedure is outlined in Sections 6643, 6644, 6647, of the Code of 1930.
Our attention is called to Chapter 264, Laws of 1936, wherein the school trustees, in conjunction with the board of supervisors, are allowed to borrow money for the purpose of purchasing heating plants, fixtures and equipment for educational buildings belonging to such school district; and by Section 8 thereof, provision is made for the levy of the tax by the board of supervisors therein authorized to pass upon the resolution, on the property on the entire territory without regard to county lines. The equivalent of Section 8 does not appear in Chapter 258.
Our attention is not called to any amendment of Chapter 258, nor to any other statute which could be considered in pari materia, in order to permit the issuance of bonds for the purpose here under consideration. It may be that line consolidated school districts should have been provided for in the chapter here involved, but the Legislature did not see fit to do so.
If bonds have been issued for a line consolidated school district under the authority of this chapter, the Legislature may, if it so desires, validate such bonds. In our opinion, Chapter 258 does not include line consolidated school districts and bonds cannot be issued thereunder for such districts.
Reversed, and judgment here for appellants.