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propriations from a source other than the 'available school fund' as defined in the Constitution.

"Referring now to the basis of the Act, that the Legislature has the right to give aid from the general revenue to financially weak schools, we think the constitutional mandate that the Legislature shall make 'suitable provision for the support and maintenance of an efficient system of public free schools,' ample authority.

"The word 'suitable' used in connection with the word 'provision' in this section of the Constitution, is an elastic term depending upon the necessities of changing times and conditions, and clearly leaves to the Legislature the right to determine what is suitable, and its determination will not be reviewed by the courts if the act has a real relation to the subject and object of the Constitution. . . ." c. Treadway v. Whitney Independent School District, 205 S.W. 2d 97 (1947), "There are many respects in which a city can act in a proprietary capacity, but it is hard to imagine how a school district could act in such a capacity, the purpose for which it is created being purely governmental, and when carrying out the functions for which it was thus created it could act only as an agent of the state. . . . As a result of the acts of the Legislature our school system is not of mere local concern but it is statewide. While a school district is local in territorial limits, it is an integral part of the vast school system which is coextensive with the confines of the State of Texas." (Relating to a negligence suit.)

d. Richardson v. Liberty Independent School District, 22 S.W. 2d 475 (1929), "Again in their essential characteristics there is a fundamental legal distinction between levee improvement districts and other corporations of that character and school districts, either common or independent. Levee districts and other districts, of similar nature are called into existence by their citizenship for the promotion of their own local and private advantage without relation to the advantage of the balance of the citizenship of the state, while school districts are called into existence as a part of the government policy of founding a public school system free to all the inhabitants of the state entitled to its privileges."

C. Taxing Provisions

1. Art. VIII, Sec. 1-"Taxation shall be equal and uniform. All property in this State, whether owned by natural persons or corporations, other

than municipal, shall be taxed in proportion to its value, which shall be ascertained as may be provided by law. . . ."

a. Millhollon v. Stanton Independent School District, 221 S.W. 1109 (1920).

b. Hanzal v. City of San Antonio, 221 S.W. 237 (1920), "It is true that a higher charge is made in proportion against shops with a smaller number of chairs than against those with a greater number, but that does not in itself show discrimination, but rather that the inspection of a small shop will cost more in proportion than the inspection of a large shop. . . ." (Relating to a tax imposed on barber shops.)

c. Weatherly Independent School District v. Hughes, 41 S.W. 2d 445 (1931), "Taxes are 'equal and uniform' within the Constitution when no person or class of persons in the territory taxed, is taxed at a higher rate than others in the same district upon the same values or things and when the objects of taxes are the same. . . .'

d. Lubbock Hotel Co. v. Lubbock Independent School District, 85 S.W. 2d 776 (1935), “Absolute or perfect equality and uniformity in taxation being impossible of attainment, is not required."

e. Wheeler v. City of Brownsville, 148 Texas 61, 220 S.W. 2d 457 (1949), “. . . It is clear from the following excerpt that inequities resulting from the application of the rule are not a ground for unconstitutionality:

"To hold that each person must receive the same benefit as another may from the expenditures of money raised by taxation would be to hold that the law required an impossibility, for, in the very nature of things, some persons will derive greater pecuniary benefit from the expenditure of money for strictly public purposes than will others. In fact, some may receive no benefit whatever save such as results to them from the preservation of order, protection to property, and the general prosperity which results therefrom, while others may and will be directly benefited by the increased value of their property and increase to their business which results from the expenditure of money raised by taxation, for purposes in every respect strictly public.'

"Certainly a legislative adjustment of those inequities would involve no concern with the constitutional rule under consideration."

f. James v. Gulf Insurance Co., 179 S.W. 2d 397 (1944), "The equal protection and the equality and uniformity of taxation clauses do not relate or apply to the expenditure of taxes. They were not

intended to restrict 'the power of the legislature to direct the purposes to which money collected by taxation might be expended, but was (sic) intended to secure equality and uniformity in the mode and rate of assessment and taxation-the means employed to supply the treasurery.'" (This concerned an unsuccessful contention by plaintiff that a transfer of tax revenues from a special fund into a general fund would result in an increase of taxes for the plaintiffs in the general fund.)

g. See also Norris v. City of Waco, 57 T. 635 (1882).

2. Art. VIII, Sec. 1-a-"From and after January 1, 1951, no State ad valorem tax shall be levied upon any property within this State for general revenue purposes. From and after January 1, 1951, the several counties of the State are authorized to levy ad valorem taxes upon all property within their respective boundaries for county purposes...."

D. Compulsory Attendance Statute

...

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1. Section 21.032-"Unless specifically exempted every child in the state who is as much as seven

years of age and not more than 17 years of age shall be required to attend the public schools in the district of his residence or in some other district to which he may be transferred as provided or authorized by law a minimum of 165 days of the regular school term of the district in which the child resides or to which he has been transferred."

E. School Finance Policy Statement

1. Section 2.01-"The objective of state support and maintenance of a system of public education is education for citizenship and is grounded upon conviction that a general diffusion of knowledge is essential for the welfare of Texas and for the preservation of the liberties and rights of citizens." 2. Section 16.01-"The purpose of the Foundation School Program is to guarantee to each child of school age in Texas the availability of a minimum Foundation School Program for nine full months of the year and to establish the eligibility requirements for the public school districts of Texas in connection therewith."

UTAH

A. General Provisions

1. Art. I, Sec. 2—“All political power is inherent in the people; and all free governments are founded on their authority for their equal protection and benefit. ..."

a. Justice v. Standard Gilsonite Co., 12 Utah 2d 357, 366 P. 2d 974 (1961), "I agree that a statute, such as the one under consideration, which attempts to include some and exclude others, is unjustly discriminatory unless the exclusions are on the basis of uniform classification so that all who fall within the same class are affected alike and the classification bears some reasonable relationship to the objective sought to be accomplished by the statute." (Concurring opinion.)

2. Art. I, Sec. 7-"No person shall be deprived

of life, liberty, or property without due process of law."

a. Untermyer v. State Tax Commission, 102 U. 214, 129 P. 2d 881 (1942), "The due process clause of the state constitution is substantially the same as the Fifth and Fourteenth amendments to the Federal Constitution. Decisions of the Supreme Court of the United States on the due process clauses of the Federal Constitution are 'highly persuasive' as to the application of that clause of our state constitution."

3. Art. I, Sec. 11-"All courts shall be open, and every person, for an injury done to him in his person, property or reputation, shall have remedy by due course of law."

4. Art. I, Sec. 24-"All laws of a general nature shall have uniform operation."

service to community than the money would be if not collected."

...

a. Clark v. City of Burlington, 101 Vt. 391, 143 A. 677 (1928), "The constitutional requirement of proportional contributions for the support of the government was not intended to restrict the state to methods of taxation that operate equally upon all its inhabitants. . . The limitation imposed by our constitution does not forbid any classification of property for the purpose of taxation, or the adoption of any scheme of taxation, provided that they do not offend the Federal Constitution; the equality clause in the one and the uniform clause in the other being in effect the same for such purposes. . . . The legislature possesses a very wide, but not unlimited, discretion in this matter. It is only when the classification adopted conflicts with either or both Federal and State Constitutions that the court can interfere." (See also Village of Hardwick v. Town of Wolcott, 98 Vt. 343, 127 A. 886

(1925); Great Atlantic & Pacific Tea Co. v. Harvey, 107 Vt. 215, 177 A. 423 (1935).)

D. Compulsory Attendance Statute

1. Tit. 16, Sec. 1121-"A person having control of a child between the ages of seven and sixteen years shall cause such child to attend a public school continuously for the full number of days for which such school is held, unless such child is mentally or physically unable so to attend or is otherwise furnished with the same education or has completed the tenth grade or is excused by the superintendent or a majority of the school directors as provided in this chapter."

E. School Finance Policy Statement None.

VIRGINIA

A. General Provisions

1. Art. I, Sec. 1-"That all men are by nature equally free and independent and have certain inalienable rights...

a. Bryce v. Gillespie, 160 Va. 137, 168 S.E. 653 (1933), "An act is not invalid if within the sphere of its operation all persons subject to it are 'treated alike, under like circumstances and conditions, both in the privileges conferred and in the liabilities imposed'."

b. Richmond Linen Supply Co. v. City of Lynchburg, 160 Va. 644, 169 S.E. 554 (1933), "The legis lature, for the purpose of taxation, may classify property... ; [We have seen] that equality in taxation, particularly where licenses are concerned, is a dream unrealized, and that differences in methods be in itself a basis for classification." may 2. Art. I, Sec. 11*-"That no person shall be deprived of his life, liberty, or property without due process of law. . . .'

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a. Richmond Linen Supply Co. v. City of Lynchburg, supra.

B. Education Provisions

1. Art. VIII, Sec.1*-"The General Assembly shall provide for a system of free public elementary and secondary schools for all children of school age throughout the commonwealth, and shall seek to ensure that an educational program of high quality is established and continually maintained."

2. Art. VIII, Sec. 2**-"Standards of quality for the several school divisions shall be determined and

*Virginia has adopted a new constitution which went into effect on July 1, 1971. Sections marked with a single asterisk have been carried over from the previous constitution, but with some change; unless otherwise noted the change is not so substantial that cases prior to 1971 would no longer be applicable.

Double asterisks indicate new provision appearing in the 1971 constitution.

prescribed from time-to-time by the Board of Education, subject to revision only by the General Assembly.

"The General Assembly shall determine the manner in which funds are to be provided for the cost of maintaining an educational program meeting the prescribed standards of quality, and shall provide for the apportionment of the cost of such program between the commonwealth and the local units of government comprising such school divisions. Each unit of local government shall provide its portion of such cost by local taxes or from other available funds."

C. Taxing Provisions

1. Art. X, Sec. 1-"All property, except as hereinafter provided, shall be taxed. All taxes shall be levied and collected under general laws and shall be uniform upon the same class of subject within the territorial limits of the authority levying the tax, except that the General Assembly may provide for differences in the rate of taxation to be imposed upon real estate by a city or town within all or parts of areas added to its territorial limits, or by a new unit of general government, within its area, created by or encompassing two or more, or parts of two or more, existing units of general government. Such differences in the rate of taxation shall bear a reasonable relationship to differences between nonrevenue producing governmental services giving land urban character which are furnished in one or several areas in contrast to the services furnished in other areas of such units of govern

ment.

"The General Assembly may define and classify taxable subjects. Except as to classes of property herein expressly segregated for either state or local taxation, the General Assembly may segregate the several classes of property so as to specify and determine upon what subjects state taxes, and upon what subjects local taxes, may be levied."

a. Skyline Swannanda, Inc. v. Nelson County, 186 Va. 878, 44 S.E. 2d 437 (1947), "The dominant purpose of these provisions is to distribute the burden of taxation, so far as is practical, evenly and equitably. If it is impractical or impossible to enforce both the standards of uniformity, the latter provision is to be preferred as the just and ultimate end to be attained. . . .

"The record discloses that the uniform assessment of real estate in Nelson County is thirty-five to forty percent of its 'fair market value.' This

being true, it was the duty of the board of assessors to use the same yardstick in determining the assessed value of petitioner's tract of land and the improvements thereon."

b. Washington County Nat'l Bank v. Washington County, 176 Va. 216, 10 S.E. 2d 515 (1940), “If values are high, the rate is low; if the rate is low, values must be raised. With this in mind, any system of taxation which rests upon all citizens ratably meets the requirements of the Fourteenth Amendment to the Federal Constitution. . . . If the burden be uniform upon a class of properties within the territorial limits of the authorities levying the tax, the requirements of our State Constitution are also met.

"The burdens of government, as near as may be, must be ratably apportioned among all its citizens, although absolute equality is never attainable."

2. Art. X, Sec. 4*-"Real estate, coal and other mineral lands, and tangible personal property, except for the rolling stock of public service corporations, are hereby segregated for, and made subject to, local taxation only, and shall be assessed for local taxation in such manner and at such times as the General Assembly may prescribe by general law."

a. Chesapeake & Potomac Telephone Co. v. City of Newport News, 196 Va. 627, 85 S.E. 2d 345 (1955), "Neither section of the constitution segregates any property or subject to the state, for taxation purposes. Section 171 [now Article X, sec. 4] restrains the imposition of state taxes on the properties which are hereby 'segregated for, and made subject to, local taxation only'."

D. Compulsory Attendance Statutes

1. Art. VII, Sec. 3**-"The General Assembly shall provide for the compulsory elementary and secondary education of every eligible child of appropriate age, such eligibility and age to be determined by law."

2. Section 22-275.1-"Every parent, guardian, or other person in the Commonwealth, having control or charge of any child, or children, who have reached the sixth birthday on or before September thirtieth of the school year and have not passed the seventeenth birthday, shall send such child, or children, to a public school, or to a private, denominational or parochial school, or have such child or children taught by a tutor or teacher. and such child, or children shall regularly attend such school during the period of each year the

public schools are in session and for the same number of days and hours per day as in the public schools."

E. School Finance Policy Statement

1. Section 22-1.261-"Each county, city and town is authorized and required to raise money on all property subject to local taxation at such rate as will insure a sum which, together with other avail

able funds, will provide that portion of the cost apportioned to such county, city or town by law for maintaining an approved educational program, all such funds to be expended by the local school authorities in establishing, maintaining and operating such schools as the maintenance of an educational program meeting the standards of quality prescribed by the State Board of Education may require."

WASHINGTON

A. General Provisions

1. Art. I, Sec. 3-"No person shall be deprived of life, liberty or property without due process of law."

a. Herr v. Schwager, 145 Wash. 101, 258 P. 1039 (1927), "The provision in the Federal constitution and that of this state being the same, while the holding in [a U.S. Supreme Court case] is not necessarily controlling, it should . . . be given 'great weight'." (Dealing with the state's statute of limitations.)

2. Art. I, Sec. 12-"No law shall be passed granting to any citizen, class of citizen or corporation other than municipal, privileges or immunities which upon the same terms shall not equally belong to all citizens or corporations."

a. State of Washington v. Towne, 64 Wash. 2d 581, 392 P. 2d 818 (1964), "The provisions of the state and federal constitutions which prohibit the granting of special privileges and immunities and guarantee equal protection of the laws, require that class legislation must apply alike to all persons within a class, and reasonable ground must exist for making a distinction between those within and those without a designated class; but within the limits of such restrictive rules, the legislature has a wide measure of discretion, and its determination, when expressed in statutory enactment, cannot be successfully attacked unless it is manifestly arbitrary, unreasonable, inequitable, and injust.” (Upholding a statute limiting the right to a jury

trial in minor criminal cases involving city ordinances.)

b. Alton v. Phillips Co. v. State, 65 Wash. 2d 199, 396 P. 2d 537 (1964), "The aim and purpose of the special privileges and immunities provision of article 1, section 12, of the State Constitution and of the equal protection clause of the Fourteenth Amendment of the Federal Constitution is to secure equality of treatment of all persons without undue favor on the one hand or hostile discrimination on the other."

c. State v. Williams, 73 Wash. 2d 1, 435 P. 2d 975 (1968), "Due process, equal protection, and privileges, and immunities clauses of federal and state constitutions impose general requirements of reasonableness in the classifications of persons and property to which a tax is applicable." (Upholding an excise tax on leases.)

d. Markham Advertising Co. v. State, 73 Wash. 2d 405, 439 P. 2d 248 (1968), "The guarantee of equal protection and the prohibition of special privileges and immunities require that class legislation apply alike to all persons within a class, and reasonable ground must exist for making a distinction between those within and those without a specified class." (Upholding the Highway Advertising Control Act.)

B. Education Provisions

1. Art. IX, Sec. 1-"It is the paramount duty of the state to make ample provision for the education

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