Goodwin v. Carr

Citations

• 78 Wash. 193
• 138 P. 662
• 1914 Wash. LEXIS 997

Syllabus

<p>Schools and School Districts — Taxes—General and Special Laws. Rem. & Bal. Code, §§ 9208,'9209, 9212, being a general law relating to the annual levy of taxes in school districts, yields to Id., § 4521, of the “Code of Education,” passed at the same session, and being a special law relating to tax lévies by school districts of the second class.</p> <p>Same — Taxes—Levy—Statutes—Construction. The provisions of Rem. & Bal. Code, § 4521, requiring the board of directors to make an estimate to the county commissioners, who shall levy a school tax, is directory, in view of the provisions that, if the directors fail to make the report, the school superintendent shall make the estimate; hence it is immaterial that the estimate was reported to the county assessor, where the county commissioners based the levy upon it.</p>