Timpany

The question presented in this mandamus proceeding is whether the proceeds of the special tuition tax levied, under section 25541.5 of the Education Code, 1 by a *625 school district during a school year may be used to pay for services performed during the prior school year under junior college inter district attendance agreements. We have concluded that such use of the special tax revenues is without authority in the law; accordingly, the writ sought by petitioner junior college district to compel respondent county superintendent of schools to approve and permit the proposed use will be denied.

Petitioner came into existence on July 1, 1963. During the 1963-1964 school year it entered into interdistrict attendance agreements with other junior college districts, as authorized by sections 10801 et seq. The agreements provided that junior college students residing in petitioner’s district could attend junior colleges in the other districts, that in consideration therefor petitioner would pay a designated sum per student to such other districts, and that the payments would be made during the next (1964-1965) school year.

Petitioner’s budget for the 1963-1964 school year included…