DES MOINES, IOWA, March
24, 1862
To County
Superintendents and Boards of Directors:
Many inquiries have recently been addressed to this office,
relative to the power of the Board of Directors to levy a tax for the support
of schools under the fourteenth
clause of section 16 of Part VIII, of the pamphlet edition of the School
laws. We answer that the provision
referred to gives them full power to levy such tax, independent of any vote of the district meeting. – Not only so, but
it is their imperative duty to levy
such tax, when in their judgment it is necessary in order to keep the schools
in progress for twenty-four weeks in each year.
The district meeting may even vote against a tax for any purpose
whatever, and still it would not interfere with the authority vested in the
Board of Directors by the clause in question.
The difference between the authority given the district
meeting and that conferred upon the Board of Directors is this: The district
meeting may vote a tax to keep up the
schools for six, eight or twelve months, and in such case it would become the
duty of the Secretary to certify the same to the Board of Supervisors, as
provided in section 23, of Part VIII; but the Board of Directors must (“shall” is the language of the
law) levy such tax as may be necessary,
to keep up the schools for twenty four weeks each year. This power is essential – otherwise, they
could not comply with the provisions of the law, which require them to have a
school taught in each sub-district for the period above named. If, the district meeting should vote the
amount required, it would of course be unnecessary for the Board to levy a tax.
To set the matter finally at rest, I would add, that the
construction here given was settled by the decision of the Supreme Court, at
the December term for 1861, held in this city, in the case of Joseph K. Snyder
vs. Samuel Wampler, et al. County
Superintendents will please communicate this intelligence with as little delay
as possible to the respective boards of directors, in order that it may reach
them in time for their regular meeting on the first Saturday after the first
Monday in April.
THOMAS H. BENTON, Jr.,
Secretary of the Board
– Published in The Burlington Weekly Hawk-Eye,
Burlington, Iowa, Saturday, April 5, 1862, p. 1
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