Whitmore

—Original proceeding in mandate. The question recurs upon a general demurrer to the petition.

Petitioners are property owners in the city of Albany, a city operating under a freeholders’ charter adopted on the seventeenth day of January, 1927. Respondent is the Tax Collector of said city. The territory comprising the city constitutes an elementary school district and at the same time also constitutes a high school district, each of which said districts is duly organized as such as provided by law.

The question presented by this proceeding is the validity of the tax levy made by the trustees of said city for the fiscal year 1928-1929, in so far as it comprises a levy of $3.35 per $100 of assessed valuation as and for a “fund for the maintenance, acquisition and improvement of schools in the City of Albany within the boundaries of the City of- Albany as they now are, said money so raised must be expended within the boundaries of said City of Albany.”

The charter of said city provides for a hoard of education, which, among other duties, shall annually “submit in writing to the Council a careful estimate of the whole amount of money to be received from the State and County for the…