Kinney v. Zimpleman

Citations

• 36 Tex. 554

Syllabus

<p>1. Quœre: Has a court of equity jurisdiction to restrain, by injunction, the collection of a tax unlawfully assessed upon personal estate? At all events, the courts should not, except on the clearest grounds, interfere with the collection of public taxes.</p> <p>2. Held, that the one per cent, school tax, levied by the board of school directors under Section 5 of an “Act to organize and maintain a system of “ public free schools,” approved April 34th, 1871, was a special tax ; and therefore was not repealed by the repealing section of the act of April 33d, 1871, giving effect to the several provisions of the Constitution concerning taxes, even though the school law, approved April 34th, 1871, went into effect by lapse of time previous to the 33d day of April, 1871, as claimed by the appellants’ counsel. Repeals by implication are not to be favored.</p> <p>3. Section 30 of the 3d Article of the Constitution disqualifies a person from holding two offices only when both offices have salaries, emoluments, or perquisites attached to them. Therefore, held, that the Governor, Attorney-General and Superintendent of Public Instruction are not inhibited, while holding their respective offices, from discharging the duties which the Legislature imposed upon them as a Board of Education.</p> <p>4. The Legislature may delegate the power to district the State for educational purposes, or may employ any agencies or persons to so district the State; and the maxim delegates potestas non potest delega/re does not apply.</p> <p>5. Section 3 of Article 9 of the Constitution provides that the Legislature may give the district boards of education such legislative powers in regard to schools, school-houses and school fund, as may be deemed necessary and proper. Held, that this constitutional provision authorizes the Legislature to confer upon the district boards of school directors the power to levy the school tax, and all of the powers conferred on these boards by the act of April 34th