Township levies for certain specified purposes are authorized by the following sections of the General Code:

1222.

3255.

3256.

3260.

(106 v., 640, Sec. 215.) Road funds; Township's proportion.
In case of change of lines.

How assessment made.

Township hall.

3298-1. (106 v., 589, Sec. 60.) Road improvement.

3298-13. To pay bonds.

3298-18. (106 v., 647, Sec. 239.)

Road repair fund.

3298-20. (106 v., 653, Sec. 257.) Road materials, gravel, etc.

Hearse and burial vault.

Drilling oil or gas wells.

3285.

3292.

3396.

Town hall.

3401.

3404.

3407.

Public building; joint townships and corporation.
Public libraries.

Private libraries; aid of.

3410-12. Township soldiers' and sailors' memorial building.

SEC. 5646. The trustees of each township, on or before the fifteenth day of May, annually, shall determine the amount of taxes necessary for all township purposes, and certify it to the county auditor. The county auditor shall levy, annually, for township purposes, including the relief of the poor, but not including the support of common schools, or the payment of the interest and principal of the debts of the township, such rates of taxes as the trustees of the respective townships certify to him to be necessary, not exceeding one mill on each dollar of the taxable valuation of the property of the township, which does not exceed two hundred thousand dollars, eight-tenths of one mill on each dollar of such taxable valuation exceeding two hundred thousand dollars, and not exceeding three hundred thousand dollars, one-half of one mill on each dollar of such taxable valuation exceeding three hundred thousand dollars, and not exceeding five hundred thousand dollars, four-tenths of a mill on each dollar of such taxable valuation exceeding five hundred thousand dollars, and not exceeding eight hundred thousand dollars, one-fourth of one mill on each dollar of such taxable valuation exceeding eight hundred thousand dollars, and for the payment of the interest and principal of the debts

of the township, such sum as the trustees may determine is necessary for that purpose. (R. S. Sec. 2827.)

For limitations upon the tax rate, see G. C. § 5649-2.

This section provides the limit of taxation for general purposes based upon the taxable valuation of the property in the township; and not for the rate of taxation for each specific piece of property. Accordingly the total amount which may be raised in any township is to be determined by estimating the amount which could be raised by one mill on the first two hundred thousand dollars of valuation, eight-tenths of a mill on the next one hundred thousand dollars of valuation, one-half on the next two hundred thousand dollars of valuation and so on. The aggregate amount of taxation thus obtained is to be apportioned uniformly upon the property within the township: Ward v. Railway, 3 O. N. P. 274, 4 O. D. (N.P.) 154.

Tax for "poor relief."

SEC. 5647. In counties where there are no county infirmaries, a township tax in addition to the tax provided in the next preceding section, and not to exceed one mill and five-tenths of a mill on each dollar of the taxable property of the township, may be levied for the relief of the poor, to be applied solely to that purpose. (R. S. Sec. 2827.)

For limitations upon the tax rate, see G. C. § 5649-2.

Cited to show that poor laws are laws of a general nature: State, ex rel., v. Bargus, 53 O. S. 94.

Township liabilities for the relief of the poor.

SEC. 5648. The trustees of any township which incurs liabilities for the relief of the poor, beyond the amount raised by the levy authorized by law, may make an additional levy, for the purpose of discharging such liabilities, not exceeding six-tenths of one mill on the dollar of the taxable property of such township. (R. S. Sec. 2828.)

Payment of road tax to county treasurer.

SEC. 5649. Any person charged with a road tax shall pay it in money to the county treasurer in like manner as other taxes are collected and paid. Road taxes paid to or collected by the county treasurer shall be paid over to the treasurer of the township or municipal corporation from which they were collected, and be expended on the public roads and in building and repairing bridges in the township and municipal corporation from which they were collected under the direction of the trustees of the proper township or council of such municipal corporation. All funds heretofore levied for road purposes and not expended, shall be expended by the trustees of the township or council of the municipal corporation from which the funds were collected as other taxes collected under the provisions of this title. (103 v. 489.) R. S. Sec. 2830.

The following sections of the General Code authorize Boards of Education to levy taxes for certain specified purposes:

Board of education to fix rate of taxation.

SEC. 7586. Each board of education, annually, at a regular or special meeting held between the third Monday in April and the first Monday in June, shall fix the rate of taxation necessary to be levied for all school purposes, after the state funds are exhausted. (98 v. 9.) R. S. Sec. 3958.

As the tuition fund is in the nature of a trust fund, for the benefit of each individual youth in the state, transfers from said fund, in the treasury of a school district to a building fund cannot be made except under provision and conditions provided for in Section 5655, General Code, for the purpose of reducing tax levy estimates at the annual meeting of the board.

The common pleas court has power, under Sections 2296-2302, General Code, to permit transfers "when no injury will result therefrom" but in view of the peculiar nature of the tuition fund, such action would be a rare possibility. This and the following sections authorize a levy made by the board of education upon Attorney General, 1912, p. 1206. property in the respective school districts, if the state funds are insufficient: Toledo, ex rel., v. Railway, 4 O. C. C. 113, 2 O. C. D. 450.

A board of education is not liable in its corporate capacity for damages, where, in excavating on its own lots for the erection of a school building, it wrongfully and negligently carries the excavation below the statutory depth of nine feet, thereby undermining and injuring the foundation and walls of a building of an adjoining owner: Board of Education v. Volk, 72 O. S. 469.

General Code, Sec. 3782, creating a liability against an "owner" or "possessor" of premises whereon such wrongful and unlawful excavation is made, does not apply to boards of education holding title to the lot or land being excavated, for school and school building purposes: Board of Education v. Volk, 72 O. S. 469.

In the absence of statutory authority, the board of education is not liable in its corporate capacity for an injury which results to a pupil, while attending a public school, although such board of education has been negligent in the discharge of its official duty in the erection and maintenance of a common school building: Finch v. Board of Education, 30 O. S. 37,

A municipal corporation is not liable for the negligence of the board of education in the construction and maintenance of a school building to a pupil attending such school, who is injured by reason of such negligence: Diehm v. Cincinnati, 25 O. S. 305.

"A notice, by a clerk of a board of education, of a tax voted by the board, to build a school house, delivered to the auditor on the 11th day of June, is sufficient authority to the auditor for carrying the tax into his duplicate:" II Western Law Monthly, 589.

It is a general rule that the statutes, so far as they limit a time for the performance of an act by a public officer, for the public benefit, are merely directory, when time is not the essence of the thing to be done, unless there are negative words, and the act is valid if done afterwards.

Tuition from non-resident pupils is to be paid to the board of education, and placed in the contingent fund. A teacher has absolutely no authority to retain money received for tuition of non-resident pupils. Attorney General Opinion.

Levy to be divided into four funds.

SEC. 7587. Such levy shall be divided by the board of education into four funds: First, tuition fund; second, building fund; third, contingent fund; fourth, bonds, interest and sinking fund. A separate levy must be made for each fund. (98 v. 9.) R. S. 3958.

Maximum levy.

SEC. 7591. Except as hereinafter provided, the local tax levy for all school purposes shall not exceed twelve mills on the dollar of valuation of taxable property in any school district, and in city school districts shall not be less than six mills. Such levy shall not include any special levy for a specified purpose, provided for by a vote of the people. (98 v. 127.) R. S. Sec. 3959.

Section 5649-2, et seq., limit rate of taxation and repeal by implication existing conflicting statutes: Rabe v. Canton Sch. Dist. (B. of Ed.), 88 O. S. 403. For limitations upon the tax rate, see G. C. Sec. 5649-2.

Greater tax may be levied.

SEC. 7592. A greater or less tax than is authorized above may be levied for any or all school purposes. Any board of education may make an additional annual levy of not more than five mills for any number of consecutive years not exceeding five, if the proposition to make such levy or levies has been submitted by the board, to a vote of the electors of the school district, under a resolution prescribing the time, place and nature of the proposition to be submitted, and approved by a majority of those voting on the proposition. (98 v. 127.) R. S. Sec. 3959.

Repealed by implication: Rabe v. Canton Sch. Dist., 88 O. S. 403.

When a village board of education was authorized by electors under section 7592, General Code, to levy an additional tax of five mills for five years, such board may proceed to issue bonds without further authorization of the electors provided that the conditions of 7626 and 7679, General Code, with reference to the quality and nature of the bonds and the provisions of section 7629 with reference to the amount of the bonds and the procedure of the board be complied with. Attorney General, 1911-12, p. 534.

Section 7629, General Code, still empowers the board of education to issue such amount of bonds without authority of the electors in any one year as does not exceed in the aggregate a tax of two mills for the year next preceding the issue. The limtation of the Smith law must be observed, however. Attorney General, 1911-12, p. 1332.

The decision in the case of Rabe et al. v. Board of Education, does not in any way effect the rights of the Board of Education under Section 5656, General Code. - - Attorney General, Opinion No. 926, 1914.

For limitations upon the tax rate, see G. C. Sec. 5649-2.

Amount of levy to be certified to county auditor.

SEC. 7594. The amount of the levy fixed by the boards of education under the next eight preceding sections, shall be certified to the county auditor, in writing, on or before the first Monday in June of each year by the boards of education, and on or before the first Monday in August of each year by the county commissioners when the levy is made by them, who shall assess the entire amount upon all the taxable property of the district, and enter it upon the tax duplicate of the county. The county treasurer shall collect it at the time and in the same manner as state and county taxes are collected, and pay it to treasurer of the district upon the warrant of the county auditor. (102 v. 277.) R. S. Sec. 3960.

The fact that the auditor has not apportioned the school fund does not give authority to the board of education to treat such fund as contingent, and to expend it in accordance with its discretion: State, ex rel., v. Zeeb, 9 O. C. C. 13.

Each apportionment is a separate tranaction, and the fact that there was either surplus or deficit in preceding years, cannot change the apportionment in question: v. State, ex rel., 2 O. C. C. 475, 1 Ó. C. D. 596.

Estimate to maintain schools certified to county auditor in annual budget.

a

Saunders

SEC. 7672. Boards of education exercising control for the purpose of taxation over territory within a rural or joint rural high school district shall determine by estimate the amount necessary for the maintenance of any rural or joint rural high school to which such territory belongs and shall certify such amount to the county auditor in the annual budget as provided in section 5649-3a. All funds derived from levies so made shall be kept separate and be paid out for the maintenance of the school for which they were made. (104 v. 225.) R. S. Sec. 4009-15.

When a joint school district is formed for high school purposes by a township school district and an adjoining village district, such district becomes one district and taxes for the support of the same must be borne by the respective joined districts in proportion to the total valuation of the property in each, notwithstanding the fact that the village district sends the most pupils and has the smallest valuation. Attorney General, 1911-12, p. 1042.

Municipalities are authorized by the following sections of the General Code to levy taxes for certain specified purposes, in addition to the taxes for general purposes:

Powers of council to levy and collect taxes.

SEC. 3784. Each municipal corporation shall have special powers, to be exercised as provided by law, to levy and collect taxes upon the real and personal property within the corporation for the purposes of paying the expenses of the corporation, constructing improvements authorized, and exercising the general and special powers conferred by law. (96 v. 26, Sec. 9; 96 v. 33, Sec. 32.)

The payment of interest upon public debts is a purpose for which a tax may be levied, and a corporation may be compelled by mandamus to levy such tax, notwithstanding that all the money which the corporation is able to raise by taxation is needed for its current expenses. United States v. Kent, 107 Fed. 190, 12 O. F. D. 422; Kent v. United States, 113 Fed. 232, 51 C. C. A. 189, 13 0. F. D. 135.

The legislature has a wide discretion in determining what purposes are of a public character for which taxation may be levied; and its determination will not be disregarded by the courts, unless manifestly erroneous. State v. Trustees, 20 O. S. 362; Walker v. Cincinnati, 21 O. S. 14.

If it clearly appears that the purpose for which taxation is authorized is not a local one, the grant of the power of taxation by the legislature is unauthorized and invalid. Hubbard v. Fitzsimmons, 57 O. S. 436.

A tax is to be distinguished from a charge of a license fee, the former being in exercise of the taxing power and the latter in exercise of the police power. Pegg v. Columbus, 80 O. S. 367. Local assessments are levied for local purposes, and the owner of the property assessed receives a direct benefit to his property, increasing the value thereof as compensation for such Taxation is a power which is exercised for the general good of the community, the only recompense therefor being in the general peace, order and welfare of society. Sessions v. Crunkilton, 20 O. S. 349.

assessment.