Goodwin v. City of Birmingham
Goodwin v. City of Birmingham
Opinion of the Court
“Provided further, that no district tax shall be voted or collected except in such counties as are levying and collecting not less than a three-mill special county school tax.”
It appears that prior to the election in question Jefferson county had legally levied a special county school tax under the aforesaid constitutional amendment, and as the Birmingham school district is in said county it had the authority to' levy a special school tax. The county levy, however, was for 10 years only, while the district levy is for 25 years, and the question that arises is, Does this discrepancy as to length of time nullify the levy of the district tax? It is manifest that the amendment, by section 2, only intended to give a school district the right and authority to, in effect, follow in the footsteps of the county, and that the levy as to duration should be co-ordinate with, and not in excess of, the county levy. It is not the purpose or intent of the amendment to authorize a district to levy this special tax for an indeterminate or excessive period, simply because the county had made a levy for some short period. The district had no right to anticipate or speculate that the county would,, upon the expiration of 10 years, renew the levy for 15 more years in order to save its excessive and unauthorized levy, but which •could not cure the present defect, should the ■county attempt to do so in the future.
The trial court erred in sustaining the respondent’s demurrer to the bill of complaint, and the decree is reversed and one is here rendered overruling same, and the cause is remanded. ■
Reversed, rendered, and remanded.
Reference
- Full Case Name
- GOODWIN v. CITY OF BIRMINGHAM Et Al.
- Cited By
- 2 cases
- Status
- Published