Geo. B. Thatcher, Attorney-General, and Edward T. Patrick, Deputy Attorney-General, for Petitioner.
George L. Sanford, for Respondents.
By the Court, Norcross, J.:
This is an original proceeding in mandamus to require respondents, commissioners, at the time of the making of the next annual tax levy for said county of Ormsby, to levy an additional tax, sufficient to raise therefrom the sum of $547.54 due from said Ormsby County to the State of Nevada, and that, when said sum has been so realized
from such levy, that respondent treasurer be commanded to pay the same over to petitioner as required by law. The question involved in this case is, What was the legal state levy of taxes for state general school purposes for the year 1911?
An act entitled An act to fix the state tax levy, and to distribute the same in the proper funds, which became a law, by approval of the governor, March 18, 1911, reads:
Section 1. For the fiscal year commencing January first, nineteen hundred and eleven, and annually thereafter, an ad valorem tax of sixty cents on each one hundred dollars of taxable property is hereby levied and directed to be collected for state purposes, upon all taxable property in the state, including net proceeds of mines and mining claims, except such property as is by law exempted from taxation: General fund, thirty-nine and six-tenths cents; state interest and sinking fund, three cents; territorial interest fund, three cents; general school fund, six cents; contingent university fund, five cents; contingent university fund, 1905, No. one, one-tenth of one cent; contingent university fund, 105, No. two, three-tenths of one cent; state prison interest and sinking fund, three cents. (Stats. 1911, p. 106; Rev. Laws, 3617.)
Section 135 of an act entitled An act concerning public schools, and repealing certain acts relating thereto, which became a law, by the approval of the governor, March 20, 1911, provides:
Sec. 135. An ad valorem tax of ten cents on the hundred dollars of all taxable property in the state is hereby levied and directed to be collected and paid in the same manner as other state taxes are required to be paid; and said tax shall be known as the state school tax, and the board of county commissioners of the several counties shall, annually, at the same time other state taxes are levied, add this to the other taxes provided by law to be levied and collected, and it shall be annually collected at the same time and in the same manner as other state taxes are collected, and if, from any reason whatever, in
any year said taxes are not levied as herein required, by the board of county commissioners, the county auditor shall enter them on the assessment roll, as required by law for other taxes. (Stats. 1911, p. 220; Rev. Laws, 3374.)
Sections 134 to 152 1/2, incl., of the act last mentioned (Rev. Laws, 3373-3392) constitute chapter 10 of the act entitled school funds, and deal with the whole subject of school funds.
Section 2 of article 9 of the state constitution, dealing with the subject of finance and state debt, provides:
Sec. 2. The legislature shall provide by law for an annual tax sufficient to defray the estimated expenses of the state for each fiscal year; and whenever the expenses of any year shall exceed the income, the legislature shall provide for levying a tax sufficient with other sources of income, to pay the deficiency, as ...