Rural High-school District No. 93 v. Raub

Citations

• 103 Kan. 757
• 176 P. 110
• 1918 Kan. LEXIS 374

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Rural High School — Levy of'Taxes by District — Duty of County Clerk to Place Levy on Tax Roll — Statutes Directory. The statutory provisions requiring the board of a rural high-school district to meet annually on the third Monday ‘in April and make the necessary levy for taxes (Laws 1917, ch. 284, § 4), and section 8980 of the General Statutes of 1915, making it the duty of the clerk of the board, on or before the 25th day of July, to certify the same to the county commissioners, upon receipt of which it becomes their duty, on or before the first Monday in August, to make, the levy, and the duty of the county clerk to place the same upon the tax roll, are held to be directory, and the failure to act within the prescribed time will not vitiate the levy.</p> <p>2. Same — New District — Tax Levy Made in September■ — Levy Should, be Extended on Tax Roll. A rural high-school district which was not organized until August 5, made a levy of taxes for school purposes on the 14th of September, which was duly certified to the county clerk. Held, that it became his duty to extend the levy upon the tax rolls before the books were turned over to the county treasurer for the collection of taxes.</p>