School District — Public Corporation.—A school district when organized as provided by the Political Code is a public corporation of a quasi municipal character, possessing such authority as has been conferred by the legislature, to be exercised in the mode and within the limits prescribed by the statute.

Id.—Change of Boundaries —Power of Legislature.—The legislature has the power to change the boundaries of a school district, and in the exercise of such power it may make such provision respecting the property and obligations of the corporation as it may deem equitable or proper, and its action is conclusive.

Id. — Effect of Change—Absence of Legislative Provision — Property Rights — Liabilities. — When the boundaries of a school district are changed, either by forming a new corporation out of the territory of the original one or by transferring a portion of the territory to another corporation, in the absence of any provision on the subject, the old corporation will be entitled to all the property and be solely liable for all the obligations, and the territory taken therefrom will not be entitled to any of the corporate property or liable for any of the obligations of the old corporation.

Id.—Taxation — General Laws—Power oe Public Corporations.— Although the legislature cannot directly impose taxes upon counties or other public corporations, it has authority to vest the power of taxation in them by general laws, and such corporations have no power to impose taxes other than that granted by the legislature, and its exercise must be within the limits and in the manner so conferred.

Id. — Taxation of School District — Erection of School-house — Limits of Power of Supervisors. — The authority of the supervisors to levy a tax in a school district for the erection of a school-house is not only limited to the amount voted by the district, but is to be levied only upon the property within the district voting the same.

Id. — Change of Boundaries before Tax Levy—Liability of Transferred Territory. — Where the electors of a school district have voted to build a school-house, but before the levying of the tax therefor by the supervisors, the boundaries of the district have been changed, the territory transferred from the limits of the district is not liable for the tax so levied; though the rule would be otherwise if the tax had been levied before the change in the boundaries.

Id.—Construction of Code—“ District ” Distinguished from “Territory.”— The word “district,” as used in section 1837 of the Political Code, providing that if the electors of a school district vote to build a school-house, the trustees are to certify this fact to the board of supervisors, who, when levying the county taxes, must levy a tax sufficient to raise the amount voted “upon all the taxable property in the district voting such tax,” is not the equivalent of “ territory within the district,” but is a synonym for the “corporation,” voting the tax; and the tax to be levied by the supervisors is limited to the property within the boundaries of such corporation at the time of the levy.

Id. —Identity of School District. — By a change in the boundaries of a school district, the public corporation or district does not lose its identity or name, or cease to be the same legal entity that it was before.

Id.—Power of Taxation — Benefit to Tax-payer — Exclusion from Advantage. — The power of taxation is authorized for the benefit of the tax-payer, and taxation cannot be justly compelled for an object or for the benefit of a class in which the tax-payer is directly excluded from participating.