City of Fort Worth v. Davis

Citations

• 57 Tex. 225
• 1882 Tex. LEXIS 125

Syllabus

<p>1. Citt school tax—Constitutional law.— Towns and cities have no power to levy taxes for school purposes other than as expressly authorized by the constitution.</p> <p>2. Same.— Save under an express grant of power in the constitution, the legislature cannot confer upon city authorities power to levy taxes for school purposes.</p> <p>3. Same.— A city, in its capacity as a school district, has no other power to levy such taxes than can be found expressly authorized in the constitution.</p> <p>4. Same.—Construing art. XI, sec. 10, of the constitution, as follows: “The legislature may constitute any city or town a separate and independent school district. And when the citizens of any city or town have a charter authorizing the city authorities to levy and collect a tax for the support and maintenance of an institution of learning, such tax may hereafter be levied and collected, if, at an election held for that purpose, two-thirds of the tax-payers of such city or town shall vote for such tax,” held,</p> <p>(1) Its first clause clearly authorizes legislation for the purpose of making such city, etc., a school district upon assuming control of its public schools.</p> <p>(2) Following the legislative construction, when a city has taken control of its public schools in the mode prescribed by the statutes, it may thereafter levy a school tax, if two-thirds of its property tax-payers shall so vote.</p> <p>(3) This decision is not satisfactory to the court, but it not being clearly wrong, the legislature and executive are followed and their construction allowed.</p> <p>5. Mode of election.—The constitution gives authority to levy a tax “if . . . two-thirds of the tax-payers of such city or town shall vote for such tax.” These words preclude an implied assent to such tax by not voting therefor at an election held to determine upon such tax.</p> <p>6. Res adjudicata — Election upon school tax.— The action of the city authorities determining the result of such election cannot