Board of Education v. Board of Trustees

— The board of education of the city of Sacramento, on the first day of February, 1892, submitted to the board of trustees of that city, in accordance with the act of April 27, 1863 (Stats. 1863, p. 717), a statement of the receipts and expenditures made for school purposes during the preceding year, and also a statement that the probable amount of money that would be required during the current year for school purposes, to be raised by taxation upon city property, was sixty-eight thousand seven hundred dollars, and also stated that it was necessary that a tax of thirty-five cents on the one hundred dollars be levied in accordance with the law for the support of schools. After receiving the said report and statement, the board of trustees levied a special tax upon the property of the city, of twenty-six cents on the hundred dollars, to meet the expenses of said school purposes. The petitioners herein allege that the taxable property of the city for the current year amounts to fifteen million three hundred thousand dollars, and no more; that said tax of twenty-six cents is not sufficient to raise the amount so estimated and reported by the board of education; that in order to raise…