A. General Provisions

1. Art. I, Sec. 1-"All men are, by nature, free and equal, and have certain inalienable rightsamong which are those of enjoying and defending life and liberty, acquiring, possessing and protecting property, and pursuing and obtaining safety and happiness."

2. Art. I, Sec. 6—"All laws of a general nature shall have a uniform operation; the General Assembly shall not grant to any citizen, or class of citizens, privileges or immunities, which, upon the same terms shall not equally belong to all citizens."

a. Collins v. The State Board of Social Welfare, 248 Iowa 369, 81 N.W. 2d 4 (1957), "The general rule is that if there is any reasonable ground for the classification and it operates equally upon all within the same class, there is uniformity in the constitutional sense. In Cook v. Hannah, 230 Iowa 249, 297 N.W. 262, it is said, 'If the law operates upon every person within the relation or circumstances provided for in the act, the requirement of uniformity is met.'" (This case looks similar to Dandridge v. Williams, but arrives at a different result.)

b. Diamond Auto Sales, Inc. v. Erbe, 251 Iowa 1330, 105 N.W. 2d 650 (1960), "In Steinberg-Baum & Co. v. Countryman, supra, at page 935 of 247 Iowa, at page 22 of 77 N.W. 2d, we said: “. . . .It is sufficient if a statute applies equally to all members of a class, provided the classification is not purely arbitrary but rests upon some reasonable basis. . . ." (Blue laws affecting used car dealers.) 3, Art. I, Sec. 9-"[N]o person shall be deprived of life, liberty or property, without due process of law."

B. Education Provisions

1. Art. IX, 2d, Sec. 1-"The educational and school funds and lands, shall be under the control and management of the General Assembly of this State."

a. Cedar Rapids Com. School District v. City of Cedar Rapids, 252 Iowa 205, 106 N.W. 2d 655

(1960), "A school district is a quasi corporation created by the legislature and has only such powers as are bestowed upon it by statute or necessarily implied to carry out those grants. Its purpose is to carry out the governmental function of public instruction within its jurisdiction. . . . The effect of the Constitution of the State of Iowa, Article IX, § 15 is to place the responsibility for public instruction upon the legislature. the legislature. . . . There is no constitutional provision directing the manner in which the legislature shall carry out its responsibility to furnish public education. . . ."

2. Art. IX, 1st, Sec. 15-"At any time after the year 1863, the General Assembly shall have power to abolish or reorganize said Board of Education, and provide for the educational interest of the State in any other manner that to them shall seem best and proper."

3. Art. IX, 2d, Sec. 3-"The General Assembly shall encourage, by all suitable means, the promotion of intellectual, scientific, moral and agricultural improvement."

4. Art. IX, 2d, Sec. 7-"The money subject to the support and maintenance of common schools shall be distributed to the districts in proportion to the number of youths, between the ages of five and twenty-one years, in such manner as may be provided by the General Assembly."

C. Taxing Provision

None.

D. Compulsory Attendance Statute

1. Tit. XII, Sec. 299.1-"Any person having control of any child over seven and under sixteen years of age. . . shall cause said child to attend some public school for at least twenty-four consecutive school weeks in each school year. . . ."

E. School Finance Policy Statement

None.

A. General Provisions

1. Bill of Rights, Sec. 1-"All men are possessed of equal and inalienable natural rights, among which are life, liberty and the pursuit of happiness."

a. State v. State Highway Commission, 136 Kan. 652, 17 P. 2d 839 (1933), “The division of a state highway system into county roads and city streets appears to be a common classification. The principle of equality is not violated unless there is an arbitrary or unreasonable classification. The classification has a reasonable basis and does not offend the constitution."

b. See also Graham v. Board of Education of City of Topeka, 153 Kan. 840, 114 P. 2d 313 (1941). ("Separate, but equal" case.)

2. Bill of Rights, Sec. 18-"All persons, for injuries suffered in person, reputation or property, shall have remedy by due course of law, and justice administered without delay."

B. Education Provision

1. Art. VI, Sec. 2-"The legislature shall encourage the promotion of intellectual, moral, scientific and agricultural improvement, by establishing a uniform system of common schools, and schools of a higher grade, embracing normal, preparatory collegiate and university departments."

a. Board of Education v. Dick, 70 Kan. 434, 78 P. 812 (1904), "The question involved is, has the legislature of the State of Kansas power to authorize the board of education of cities of the second class to impose a tuition fee upon resident pupils attending the high school. . . . We think it follows, therefore, both from authority and reason, that the phrase 'common schools' was used in the constitution in its technical sense, which means free schools and that the common schools of Kansas are free schools." (See also Mariadohl Children's Home v. Bellegarde School Dist., No. 23, 163 Kan. 49, 180 P. 2d 612 (1947).)

b. State v. Kemp, 124 Kan. 716, 261 P. 556 (1927), "The Constitution makes it mandatory upon the legislature to encourage the promotion of intellectual and moral improvement. A specific method of encouragement is prescribed-establishment of a uniform system of common schools. . . .

The legislature must do that much, but it may resort to other methods perfected in the course of social progress. The end to be subserved by state promotion of intellectual and moral improvement is better citizenship. . . ."

c. Chicago, R.I. & P. Ry. Co. v. Nichols, 130 Kan. 509, 287 P. 262 (1930), “. . . . In creating common and high schools the legislature has placed their management and conduct under subdivisions of the state known as districts. Since the Constitution places the responsibility for providing a system of education upon the legislature, it logically follows that a school district created by the legislature has no inherent power of taxation. It must look to the legislature for its right to raise funds by taxation and has only such power to levy, assess and collect taxes as is clearly granted by the legislature. . . .”

d. Rural High School No. 6 v. Board of Comm'rs, 153 Kan. 49, 109 P. 2d 154 (1941), "The question of uniform operation has usually arisen under Article II, section 17, of our Constitution, and it has been generally held that where a classification made is not unreasonable or capricious, if the act applies to the various classes uniformly, it is of uniform operation. Applying such analogy as there may be, and also considering the constitutional provision with respect to education, any system of schools would be a uniform system if it applied to all of a class which was not arbitrarily or capiciously established." (Relating to an education act providing for an extension of the course of study in high schools in certain school districts maintaining a high school in cities of the third class.)

valid. . . . And we suppose that no person who has been able to give the subject any careful consideration will so contend. First: The aggregate amount and rate of assessment and the aggregate amount and rate of taxation vary in almost every county, city, town, township and school district in this state. The aggregate rate in some places is as high as five percent on the valuation of the property and in other places it is as low as one or two percent. And yet the Constitution says that 'the legislature shall provide for a uniform and equal rate of assessment and taxation'. Now does this mean, ‘a uniform and equal rate of assessment and taxation throughout the state [emphasis in text], and for every part and portion of the state'? And if not, why not? Can anyone give any sufficient reason why not? Of course, every one knows that the Constitution does not mean (although it may seem to say so), that the 'rate of assessment and taxation' shall be so 'uniform and equal' throughout the state that if the aggregate rate of taxation in any one school district or township in the state

A. General Provisions

1. Bill of Rights, Sec. 1-"All men are, by nature, free and equal, and have certain inherent and alienable rights. . . ."

2. Bill of Rights, Sec. 2—"Absolute and arbitrary power over the lives, liberty and property of freemen exists nowhere in a republic, not even in the largest majority."

3. Bill of Rights, Sec. 3-"All men, when they form a social compact, are equal; and no grant of exclusive, separate public emoluments or privileges shall be made to any man or set of men, except in consideration of public services; but no property shall be exempt from taxation except as provided in this Constitution; and every grant of a franchise, privilege or exemption, shall remain subject to revocation, alteration or amendment."

a. Fischer v. Grieb, 272 Ky. 166, 113 S.W. 2d

1139 (1938), “It is true that the foregoing provisions do not forbid classifications based on reasonable and natural distinctions, but the rule is otherwise where the classification is manifestly so arbitrary and unreasonable as to impose a reasonable basis in fact."

B. Education Provision

1. Constitution, "Education," Sec. 183-"The General Assembly shall by appropriate legislation, provide for an efficient system of common schools throughout the state."

a. Prowse v. Bd. of Education, 134 Ky. 365, 120 S.W. 307 (1909), "Section 183 of the Constitution requires the General Assembly to provide by appropriate legislation an efficient system of common schools throughout the state. What system will be

most efficient is for the judgment of the General Assembly. . . . In a matter like this, resting within the discretion of the General Assembly, the court will not substitute its judgment for the judgment of the Assembly, and it will not interfere with the action of the legislature, unless a palpable effort to evade the mandate of the Constitution should appear."

b. Elliott v. Garner, 140 Ky. 157, 130 S.W. 997 (1910).

C. Taxing Provision

1. Constitution, "Revenue & Taxation," Sec. 171 -"The General Assembly shall provide by law an annual tax, which with other resources, shall be sufficient to defray the estimated expenses of the Commonwealth for each fiscal year. Taxes shall be levied and collected for public purposes only and shall be uniform upon all property of the same class subject to taxation within the territorial limits of the authority levying the tax; and all taxes shall be levied and collected by general laws. . . ."

a. Carpenter v. Town of Central Covington, 119 Ky. 785, 81 S.W. 919 (1904), "If several districts of a county become indebted and issue bonds, a tax may be levied on these districts to pay the debt which they owe, although a similar tax is not levied on other parts of the county which do not owe the debt. The reason is that only property in these districts is subject to taxation for the purposes of these debts, and the constitutional requirement is only that taxes shall be uniform upon all prop

E. School Finance Policy Statement

1. Sec. 157.310-"In IRS 157.310 to 157.440 (Foundation Program) and 157.990(2), it is the intention of the General Assembly to assure substantially equal public school educational opportunities, through a foundation program, for those in attendance in the public schools of the Commonwealth, but not to limit nor to prevent any school district from providing educational services and facilities beyond those assured by the foundation program; and to provide, as additional state funds are made available for the public schools, for the use of such funds for the further equalization of educational opportunities. IRS 157.310 to 157.440 and 157.990(2) shall be interpreted as a measure to provide for an efficient system of public schools throughout the Commonwealth, as prescribed by section 183 of the Constitution of Kentucky, and for the manner of distribution of the public school fund among the districts and its use for public school purposes, as prescribed by section 187 of the Constitution."

A. General Provisions

1. Art. I, Sec. 1-"All government, of right, originates with the people, is founded on their will alone, and is instituted solely for the good of the whole."

2. Art. I, Sec. 2-"No person shall be deprived of life, liberty or property except by due process of law."

a. Matthews v. Conway, 179 La. 875, 155 So. 255 (1934), "The case is governed by the simple rule that where a tax affects alike all persons similarly

occupied, and all property in the same classification, there is no denial of the equal protection of the law. The method of classification of business occupations, and of property used in business occupations, for the purpose of graduating license taxes is primarily and peculiarly a matter for the legislature to determine..

b. State v. City of New Orleans, 154 La. 271, 97 So. 440 (1923), "Due process of law and the equal protection of the laws are had when the law affect alike all persons similarly situated."

c. LeMay v. General Accident Fire & Life Assurance Group, La. App. 1969, 228 So. 2d 713, application not considered, 255 La. 283, 230 So. 2d 588, "Granted there may be no statutory discrimination in the application of a statute unless the distinction is based on differences reasonably related to the purpose of the statute. . . . Here the purpose of the act is to tax the privilege of engaging in the insurance business in the usual and ordinary sense of the meaning of the term. In this case, we find no discrimination whatsoever. Each employer-insurer is afforded equal treatment."

d. Succession of Vincent, La. App. 1969, 229 So. 2d 449, writ refused 255 La. 480, 231 So. 2d 395, affirmed 91 S. Ct. 1017, rehearing denied 91 S. Ct. 1672, “A state has great latitude in making classifications, so that differences and distinctions in treatment offend the constitutional guarantees only when the variations are arbitrary and without rational basis."

e. Estay v. LaFourche Parish School Board, La. App. 1969, 230 So. 2d 443, "The requirements of the equal protection clause, Amendment 14, section 1, of the United States Constitution and the due process clause of Article 1, Section 2, Louisiana Constitution of 1921, are fulfilled when laws or regulations involved affect alike all persons similarly situated." (See also Scott v. City of West Monroe, La. App. 1957, 95 So. 2d 343.)

B. Education Provisions

1. Art. IV, Sec. 4-"The legislature shaι not pass any local or special law on the following specified subjects: .. Regulating the management of public schools, the building or repairing of school houses and the raising of money for such purposes, except as otherwise provided in this Constitution."

a. Kotch v. Board of River Port Pilot Comm'rs for Port of New Orleans, 209 La. 737, 25 So. 2d 527, aff'd 67 S. Ct. 910, rehearing denied 67 S. Ct. 1196 (1946), "There are a number of decisions of

this court holding that a statute is not a special or local law merely because of the fact that the conditions under which it can operate prevail in only certain parts of the state."

b. Clark v. City of Opelousas, 147 La. 1, 84 So. 433 (1920), "It is now too well settled to admit of argument that a statute that is general in its terms is not to be regarded as a local or special law, as contradistinguished from a general law, merely because the conditions under which the law may operate or have effect do not prevail in every locality in the state."

c. Jefferson Parish School District v. Jefferson Parish Democratic Executive Committee, 246 La. 51, 163 So. 2d 348 (1964), "We find that under the above definitions, the phrase 'management of public schools' would have to do with the propriety of school curriculums, methods of teaching, grade levelling, time schedules, classroom procedures, some aspects of teaching, some aspects of discipline and conduct, physical training, some aspects of financing, and other matters directly related to the control, guidance, direction, and management of the Jefferson Parish schools themselves."

2. Art. IV, Sec. 9-"The general appropriation bill shall embrace nothing but appropriations for the ordinary expenses of government, pensions, the public debt and interest thereon, public schools, public roads, public charities and all state institutions."

3. Art. XII, Sec. 1-"The legislature shall provide for a public educational system of the state to consist of all public schools and all institutions of learning operated by state agencies and enact laws on all matters regarding the terms and qualifications for admission to the public schools. Children attaining the age of six within four months after the beginning of any school term or session may enter such schools at the beginning of the school term or session, and kindergarten may be authorized for children between the ages of four and six years."

4. Art. XII, Sec. 8-"It [State Board of Education] shall not create or maintain any administrative department in which salaries or expenses are payable from State funds. The legislature shall prescribe the terms under which funds offered for educational purposes shall be received and disbursed."

C. Taxing Provision

1. Art. X, Sec. 1-"The power of taxation shall be vested in the legislature; shall never be sur