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DECISION OF COURT
. IN SCHOOL TAX CASE
FACE ET AL. V. COUNTY BOARD
BOARD OF EDUCATION ET AL.
(No. 1841.)
(Supreme Court of Georgia. Dec.
20, 1920.)
(Syllabus by the Court.)
Schools and school districts key 110
—District taxes cani\?t be paid to
another district for tuition of pu
pils; taxes cannot be applied to
support of schools of another dis
trict.
The board of education of a coun- j
ty wherein there exist two separate ;
and independent school districts, one ■
composed of territory vv.thin the i
corporate limits of a city, the other !
of all the territory in the county be
yond the city limits cannot lawfully
appropriate any portion of a fund
raised by local taxation in the county
district, for the establishment and
maintenance of public schools with
in its limits, in payment to the city
district for the tuition of pupils re
siding in the county district and at
tending schools of the city district.
George, J., dissenting.
Error from Superior Court, Butts
County; W. E. H. Searcy, Jr., Judge.
Suit by A. IVI. Pace and others
against the County board of Educa
tion and others. An interlocutory
injunction was denied, and plaintiffs
bring- error. Reversed.
In the county of Butts, this state,
there are what may be designated as
two school districts, each indepen
dent of the other, one established in
the city of Jackson by authority of
its charter, embracing the territory
■within its corporate limits, and be
ing under the jurisdiction and con
trol of trustees elected to manage
its schools under the general super
vision cf the mayor and council of
the city. This city district shares in
the state common school fund col
lected by the state for the main
tenance of common schools, which
fund the city supplements by taxes
levied and collected by municipal
authority on all property within the
corporate limits of the city. The
other distract, which may be called
the county district, exists as the re
sult of an election held in pursuance
of the statute (Civil Code of 1910,
Section li>34) to determine whether
such county district should be estab
lished, and which is under the juris
diction and control of the county
beard of education of Butts county.
The county district also shares in
the state common school fund, which
is supplemented by the levy and col
lection of a local tax on all the
property in the county, outside of
the corporate limits of the city of
Jackson. By an agreelnent between
the governing authorities of the two
districts, certain children, about 200
in number, residing in the county,
and outside of the city limits of
Jackson, and over which the county
district has jurisdiction, are permit
ted to attend the city schools operat
ed under the jurisdiction of the city;
the county' board of education pay
ing to the proper officers of the dis
trict 10 cents for each school day
for each of such children. This
amount absorbs the share of such
children in the state common school
fund apportioned to the county dis
trict, and in addition takes about
$3,000 for each school year from the
local tax levied and collected on
property in the territory under the
jurisdiction of the county district,
and beyond the limits of the city.
Certain citizans and taxpayers re
siding within the territory of the
county bey'ond the limits of the city
of Jackson brought suit against the
county board of education and the
county superintendent of schools, to
enjoin the defendants from paying
the officials of the city any portion
of the fund arising from taxes levied
■upon property in the county outside
the city limits. The judge, on a pre
liminary hearing, refused to grant
108 acres 2 miles below Stark, S>s per acre
with terms. There are two settlements on this
place with good pastures and 4 horse farm open,
20 acres original woods.
One lot on McDonough Road 65 14 ft. front
running back 220 ft., will sell for $600.00.
J. B. GUTHRIE REALTY CO.,
Real Estate, Renting Agents and Insurance
Harkness Building Jackson, Georgia
jan interlocutory injunction, and the
petitioners excepted.
Reagan & Reagan, of iMcDonough,
for plaintiffs in error.
W .E. Watkins, of Jackson, for
plaintiffs in error.
FISH, C. J. (after stating the
facts as above). The Constitution of
this state, article 8 section 4, par. 1
(Civil Code of 1910, section 6579),
declares:
“Authority may be granted to
counties, militia districts, school dis
tricts, and to municipal corpora
tions upon the recommendation of
the corporate authority, to establish
and maintain public schools in their
respective limits by local taxation,”
etc.
This provision manifestly limits
the power of the General Assembly
to grant to counties, militia dis
tricts, school districts, and municipal
corporations authority to establish
and maintain public schools only
within their respective terrieories by
local taxation; and a fund raised by
local taxation in one county, militia
district, school district, or municipal
corporation cannot be lawfully ap
plied to the establishment and main
tenance of public schools in another
county, district, or municipality.
Where children of school age living
in one school distinct or municipality
attend a public school in another
district or municipality, to apply a
; fund, or any portion thereof, l-aised
by local taxation in the school dis-
trict or municipality in which they
reside, towards the payment of their
tuition in the school which they at
tend, would be to devote the tax
fund towards the maintenance of
such school. The fact that the chil
dren can more advantageously or
conveniently attend the public school
of another district than vihere they
reside does not affect the legal ques
tion here involved. County boards
of education have authority to de
termine matters cf local controver
sy in reference to the construction
or administration of the school laws
within their jurisdiction. “But they
have no power to unlawfully give to
a separate local school system money
which dees not properly belong to
it, or to misapply public funds aris
ing from taxation.” Clark v. Cline,
123 Ga. 850, 565, 51 S. E. Gl7, 621.
In Meadows v. Board of Education
of Paulding County, 136 Ga. 153, 71
8. E. 146, it was held that—
“ Where neither district has adopt
ed the provisions of the school law
as to local taxation, they' [the coun
ty board of education] may allow
pupils in one district to attend a
school in an adjoining district where
it is more convenient and accessible
to them, and appropriate the propor
tionate share of the public school
fund to which such children are en
titled to the support of the school
which actually attend. Their
action is not illegal in this respect,
and any complaint as to its propriety
must be made to the county board
cf education.
In the opinion it vs said:
“It will be borne in mind that nei
ther the Granger nor the Browns
ville district has adopted the provis
ions of the McMichael law with ref
erence to the support of schools by
local taxation. Therefore there can
be r.o complaint that the money of
any taxpayer is being diverted to
pay for the support of the school.
The specific complaint is that the
board of education, by allowing the
pupils in Granger district to thus
cross the line to attend the Bethel
school, is giving to the Bethel school
the proportionate part of the school
fund to which these children from
the Granger district are entitled;
and as a result the attendance in
the Granger district is reduced, and
the amount derivable frern the pub
lic school money is that extent di
minished, which requires an increas
ed supplemental support to the com
mon school fund to run the Granger
school during the entire year, or for
a greater period than would be au
thorized by the funds obtained solely
THE JACKSON PROGRESS-ARGUS. JACKSON, GEORGIA
from the public school money. There
is nothing in the various provisions
of the school laws which prohibits
this coarse.” •
There is a strong implication in
that case, therefore, that if the two
school districts involved had adopted
the provisions of the statute with
reference to the support of thier
respective schools by local taxation,
and some of the pupils of the
Granger district were attending the
school of the Brownsville district,
and the portion of the fund raised
by local taxation in the Granger
district for the establishment and
maintenance of its schools was being
paid to the governing authorities of
the Brownsville school district, then
it would have been decided that such
payment was an unlawful appropria
tion of the local tax fund of the
Granger district.
Fiom what has been said it fol
lows that it was error to refuse an
interlocutory injunction.
Judgment reversed.
All the justices concur, except
GEORGE, J., dissenting.
HIDES 2c PER POUND
LEATHER $1.25 POUND
Something is radicaly wrong when
there is such a disparity between the
price of raw material and the man
ufactured product. Here is an ar
ticle from a recent issue of the Pro
gressive Farmer that will give you
food for thought:
A farmer has just been into our
office and has left on our desk as we
write this an exhibit that is almost
enough to make an honest man’s
blood boil. The exhibit consists of
three small items, and yet they ought
to be enough in themselves to con
vince every farmer of the need for
joining- his brother farmers in the
great campaign for co-operative sell
ing and economic independence.
Item No. 1 the farmer left .with
us was a bill of sale for a hide he
sold esterday. The hide weighed 9
pounds and brought him exactly 18
cents—2 cents a pound.
Item No. 2 the farmer left with
us was a half pound of leather he
bought yesterday. The leather cost
him 63 cents, or $1.25 a pound.
Item No. 3 was a bill for a pair of
shoes the farmer bought today at
$7.25. The shoes weighed 2‘,i lbs.
Such is the sort of deal the farmer
is getting- in his present unorganized
condition.
He sells his hides for 2 cents a
pound. He buys back a hide in the
form of leather at $1.25 a pound.
He buys back another hide in the
form of shoes at $5.70 a pound.
Ask your neighbor if he believes
this sort of system is right. Ask him
how long he is going to be willing
to put up with it. Ask him if there
is any other remedy except through
co-operative marketing.
ASPIRIN
Name “Bayer” on Genuine
[pAYUDIJ
Warning! Unless you see the
name “Bayer” on package or on tab
lets you are not getting genuine As
pirin prescribed by physicans for
tvienty-cne years and proved safe
by millions. Take Aspirin only as
told in the Bayer package for Colds,
Headache, Neuralgia, Rheumatism,
Earache, Toothache, Lumbago and
for Pain. Handy tin boxes of twelve
Bayer Tablets of Aspirin cost few
cents. Druggists also sell larger
packages. Aspirin is the trade mark
of Bayer Manufacturer of Monoacet
icacidester of Salicylicacid.
The fust automobile in the Gar
den cf Eden was a Ford. Look what
Adam and Eve missed by not arriv
ing a little later on.
When General Enmanouel Zym
brakakis, Greek-Commander-in-chief
in Thrace, visited the destroyed vil
lage of Makie, he rode through the
streets in a Ford car.
FOR SALE
Early variety Cotton
Seed. Blooms in 60 days
from date of planting, ma
tures early, heavy yield,
medium size bolls. 1
brought this up from one
Limited amount for
sale at $1.50 per bushel.
S. B. KINARD
Jackson, Ga.
CONDEMN HIGH PRICES
STOCK FOOD
PROMINENT HOG RAISER SAYS
PRICES CHARGED ARE UN
WARRANTED-MAKES HIS
OWN HOG FOOD, WITH
BETTER RESULTS
“That he is all through paying
fancy prices for stock foods and hog
remedies and that he is raising some
of the best hogs ever placed on the
market” was the stament made re
cently by E. H. Beckstead, well
known hog raiser and authority on
livestock.
Mr. Beckstead’s hogs are the envy
of his neighbors and have “topped
the market for several years in
lowa. He states that for several
years he boqght high priced hog
foods and hog -remedies, but he is all
through paying extravagant prices
for what he can make himself. He
states that what the hogs need are
minerals, and tells the secret of his
wonderful success by explaining that
he takes about five pounds of ordi
nary mineraline (which is pure con
centrated minerals and cost only a
couple of dollars) and mixes same,
with enough bran or filler to make
a hundred pounds. All hogs, and es
pecially brood sows require minerals
as they keep them free from worms,
and in the pink of condition, and
are essential to the hogs growth and
a well balanced ration. This inex
pensive mixture placed in a shelter
ed box where the hogs can get at
it as they need it, will produce far
better results than any high priced
so-called stock foods.
Send two dollars to The Miner
aline Chemical Cos., 1638 North
Wells St., Chicago, 111., and they
will forward you by prepaid paicel
post, enough mineraline to make a
full hundred pounds, (adv)
PISTOL BULLET ENTERS
MUZZLE OF ANOTHER
Remarkable Gun battle Staged by
Guards at Bostwick, Ga.
The following remarkable story
of a shooting affair is sent out from
Bostwick, Ga.: „
“A rather serious shooting affray
occurred at the Morgan County eon
vict camp at Bostwick late Sunday
afternoon. Messrs. Moore and Bram
lett, guards at the camp, v.ihile seat
ed at the supper table became en
gaged in a discussion which started
as a joke. The argument became
heated, both men drew guns and be
gan firing at each other from a dis
tance of about eight or ten feet.
Moore receiving two wounds in the
head and Bramlctt two in the right
arm.
“That berth were not instantly
killed is perhaps due to a very un
usual occurance, the like of which
there can be but very few cases on
record, if any at all, in the history
of tragedy. One of the belligerents
was using a 45-calibvc gun, carrying
a steel jacket bullet, and the other
a 38-calibre carrying a lead bullet;
both were 5-shooters and had each
been fired four times. When the
fifth shots were fired, the bullet
from the 38 entered the muzzle of
the 45, and came in contact v.lth the
bullet of the 45 that had proceeded
about 3 inches into the barrel on its
way out. When the bullets met they
lodged and had to be removed with
a punch.
“It is thought that both men will
recover.”
World carry-over of American
cctton at July 31, 11)20, U. S. census
figures on the domestic supply and
Chronicle figures on stocks held
abroad, was 0,149,089 bales.
Million Packets Of
Flower Seeds Free
We believe in flowers around the
homes of the South. Flowers brighten
up the home surroundings and give
pleasure and satisfaction to those who
have them.
We have filled more thaa a million
packets of seeds, of beautiful yet
easily grown flowers to he given to
our customers this spring for the
beautifying of their homes.
Wouldn't you like to have five
packets of beautiful flowers free!
YOU CAN GET THEM! Hastiugs'
1921 catalog Is a llti page handsomely
illustrated seed hook with twenty
beautiful pages showing the finest va
rieties in their true natural colors
It Is full of helpful garden, flower and
farm Information that Is needed it
every home, and, too, the catalog telle
to get these flower seeds ah
solutely free.
Write for our 1921 catalog now. It
is the finest, most valuable and beau
tiful seed book ever published, and
you will be mighty glad you've got It
There is no obligation to buy any
thing. Just ask for the catalog.
H. G. HASTINGS CO., SEEDSMEN,
ATLANTA, GA.
First cotton seed were planted in
Virginia at Jamestown in 1607. Cot
ton was introduced into all th'e
southern colonies vy th?' first settless
JAPAN GETS FORD
ASSEMBLY LINE
Equipped to Handle all Car* for
Japanese Empire
Saturday, October 9, was a great
day in industrial Japan, for it mark
ed the assembling of the fust Ford
ear on a progressive assembly line
similar to those used by the Ford
Motor Company in its various
American branches. The line was
installed by Sale & Frazer, Ford
dealers for the Japanese Empire, in
their Yokohoma branch, for the pur
pose of assembling faster and more
economically the knocked-dov.n cars
which they receive from the Ford
foreign department in New York
City. It is equipped to handle a
maximum ol 200 Ford lars a month.
Many of Sale & Frazer’s em
ployes, besides a number of spec
ially invited guests, attended the
event. Motion pictures of the chasis
as it grew from frame to completed
car, ready to leave the line under
its own power. The Japanese gazed
with intentness at the assembling
as the car moved along, growing
more complete with each man’s
work.
Following the completion of the
car, a banquet, or “chow” as it is
known there, vws given the Japanese
workmen. Altogether, it was a big
day.
There is now enough cotton in the
world, unspun, to last nearly two
years.
A Complete Line of
BUGGIES, WAGONS,
HARNESS, AUTOMO
BILES,
Accessories, Tires,
i
Gasoline, Oils, Greases.
McKibben Buggy 6 Auto Cos.
JACKSON - - GEORGIA
Columbia
U X'
' -^^ggroHgSSgggKgay
jlFffjjjyffit/'*' / iTBflmF
S. H. THORNTON
JACKSON, GA.
Undertaking, Licensed Embalmer
Full Line of Caskets and Robes to Select From
My caVeful personal attention giv
en to all funerals entrusted to me.
All Calls Answered Promptly Day or Nigbt
\
Day Phone 174 Night Phone 193
FRIDAY, FEBRUARY 25, 1921
<JN(pik@r'
Give Sick, Bilious Child
"California Fig Syrup”
“California Syrup of Figs” is the
best "laxative physic’’ to give to a
sick, feverish child who is bilious or
constipated. Directions for babies
and children on bottle. They love its
fruity taste. Beware! Say “Califor
nia” or you may not get the genuine
recommended by physicians for
over thirty years. Don’t risk injur
ing your child’s tender stomach, liv
er and bowels by accepting an imi
tation fig syrup. Insist upon “Cali
fornia.” adv.
The Spanish invader in 1519
found cotton clothing in common
use in Mexico, and Cortez received
gifts of fine cotton fabrics from the
hand of the great Montezuma.
Bring your corn to the
Railroad Warehouse mill
to have it ground.
During the years 1862 and 1863
total production in the United States
averaged less than 375,000 tales of
cotton annually. The world managed
to get along.
BatterieslSold
Charged, Repair
ed, Rented.
Eledtrical Work
a Specialty
WAGNERS GARA6E