Board of County Commissioners v. School District No. 4

The opinion of the court was delivered by

Dawson, J.:

These two actions were begun by the board of county commissioners of Greenwood county against the city school district of Eureka and against the city itself to recover- large sums of money which the county treasurers had overpaid to defendants in the distribution of taxes.

Eor many years it was the custom of the county treasurer to disburse to the local taxing districts — cities, townships and school *298districts — the full amount of taxes levied by them regardless of whether he had actually collected such amounts in full or not. Prior to 1923…