State ex rel. Buck v. St. Louis & San Francisco Railroad

174 S.W. 64, 263 Mo. 689, 1915 Mo. LEXIS 182
CourtSupreme Court of Missouri
DecidedFebruary 23, 1915
StatusPublished
Cited by4 cases

This text of 174 S.W. 64 (State ex rel. Buck v. St. Louis & San Francisco Railroad) is published on Counsel Stack Legal Research, covering Supreme Court of Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State ex rel. Buck v. St. Louis & San Francisco Railroad, 174 S.W. 64, 263 Mo. 689, 1915 Mo. LEXIS 182 (Mo. 1915).

Opinion

PARIS, P. J.

Suit by the collector for the aggregate amount of taxes above an alleged maximum [692]*692of sixty-five cents on the one hundred dollars valuation, levied in six school districts of Scott county, for school purposes. The collector had judgment and the defendant appealed.

The case is here upon an agreed statement of facts. As stated, six school districts are involved, but the facts are precisely similar as to each, and one may be taken in our statement as a type for all. The, below excerpts from the agreed facts indicate plainly the point of controversy, viz:

“It is hereby agreed, by and between the parties to the above entitled cause, by their respective attorneys, that the evidence in this cause would show the following facts, which are agreed to be true:
“1. That the total value of the property of the defendant in Scott county, Missouri, subject to taxation for state, county, school and other purposes, is $590,834.90. That there was- assessed and levied against such property for the year 1911, for state, county and school taxes to the aggregate sum of $8929.19. That of the taxes so assessed and levied, all have been paid, except the sum of $131.34, of the taxes assessed for schools.
“2. That in school district number 2, Scott county, taxes for school purposes were assessed and levied at the rate of eighty-five cents on the one hundred dollars valuation, being twenty cents in excess of sixty-five cents on the one hundred dollars.
“3. That the taxes sued for herein, amounting to $131.34, are taxes for school purposes in the above numbered and described school district, in Scott county, Missouri, extended on said assessed valuation of $590,834.90, at the excess rate over and above the rate of sixty-five cents on the one hundred dollars in said school districts respectively.
“4. That none of said school districts, numbers 2, 3, 9, 27, 35 and 54 in Scott county, Missouri, aforesaid, [693]*693is formed exclusively of a city, or town, but each and every one of said school districts aforesaid, include territory outside the limits of cities and towns within the boundaries of said school districts, respectively; that each of said above numbered and described school districts was organized under and by virtue of the provisions of article 4, chapter 106, Eevised Statutes 1909.”

Defendant by its answer properly raised the constitutional questions discussed in our opinion, and upon the submission of the case upon the agreed facts, offered a declaration of law that under the law and the facts the judgment should be for defendant. This declaration the court refused and defendant excepted.

We apprehend that the above facts, eked out by our own restatement of the contentions made, will make sufficiently clear the points discussed in the opinion.

OPINION.

school Taxes I. Defendant says in its brief that it no longer calls in question the constitutionality of section 10864, but that the contention it urges is that section 10825 is unconstitutional. The latter section simply empowers the county clerk to levy upon all property in a “town school district,” not to exceed (even when so authorized inferably by a vote), one per centum for school purposes. [Sec. 10825', E. S. 1909.]

Turning to section 10775', which defines, or classifies, the various kinds of public schools and public school districts in this State, we find that by statute a “town school district” is a district “governed by six directors and in which is located any city of the fourth class, or any incorporated town or village.” Clearly this is the identical district referred to in the agreed facts. So we need not concern ourselves with [694]*694the question of the right to organize, or the .constitutional validity of the organization of “a consolidated school district,” merely for that it has two hundred or more children of school age and elects to avail itself of the provisions of section 10864, or of any other sort of districts, except town districts.

As a matter of course, if as allowed by section 10864, a town district may have attached to it for school purposes contiguous outlying territory beyond the city limits, and yet be allowed by section 11 of article 10 of the Constitution to vote a levy of taxes for school purposes in excess of sixty-five cents on the one hundred dollars’ valuation, then section 10825 is not invalid. As we see it, therefore, the concrete question is whether a town district may be organized with contiguous territory beyond the town or city limits attached thereto, as provided in section 10864, and yet be permitted to levy taxes at the rate prescribed in the section, supra, of the Constitution for school districts “formed of cities and towns.” [Sec. 11, art. 10, Cons. 1875.]

II. Reducing for the purposes of this discussion, the contention of appellant to its last analysis, does section 11 of article 10 of our Constitution, which fixes the maximum amount of taxes which may be levied upon each one hundred dollars’ valuation at sixty-five cents, except “in districts formed of cities and towns,” require that the limits of such city or town school district be precisely coterminous with the limits of the incorporated town or city, and unless school district limits are exactly coterminous with the town limits and no outside contiguous territory is attached, can the district legally levy more than sixty-five cents taxes on the one hundred dollars’ valuation for school purposes'? If it cannot, section 10864 is in a way unconstitutional, and in every aspect useless, since said section plainly provides for the attachment [695]*695of contiguous territory lying outside of the town or city limits, and since if such territory cannot he attached to a town or city school district, there is no taxing distinction or even any useful difference remaining as between such a district and the ordinary country school district.

Must then the limits of a town or city school district (called hereinafter for brevity a town district) he precisely coterminous with the city limits in order that more than sixtv-iive cents on the one hundred dollars’ valuation may be levied therein for school purposes'? If section 11 of article 10 of the Constitution means that no contiguous country territory may be attached, then section 10864 is invalid. The pertinent part of that section of the Constitution reads thus:

“For school purposes in districts composed of cities which have one hundred thousand inhabitants or more the annual rate on property shall not exceed sixty cents on the hundred dollars’ valuation and in other districts forty cents on the hundred dollars’ valuation : Provided, the aforesaid annual rates for school purposes may he increased, in districts- formed of cities and towns, to an amount not to exceed one dollar on the hundred dollars’ valuation, and in other districts to an amount not. to exceed sixty-five cents on the hundred dollars’ valuation, on the condition that a majority of the voters who are taxpayers, voting at an election held to decide the question, vote for said increase.”

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Bluebook (online)
174 S.W. 64, 263 Mo. 689, 1915 Mo. LEXIS 182, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-ex-rel-buck-v-st-louis-san-francisco-railroad-mo-1915.