Stene v. School Board of Beresford Ind. School Dist., No. 68

(On Reassignment).

The respondent school board passed two similar resolutions dated March 1, 1972 and March 13, 1972, respectively, declaring *236a surplus to exist in the district’s general fund. Each resolution authorized the transfer of $100,000 from the general fund to the capital outlay fund. The appellant taxpayers appealed from the dismissal of their appeals by the circuit court. Appellants contend that such transfers violate Art. XI, § 8 of our Constitution which reads in part:

“No tax shall be levied except in pursuance of a law, which shall distinctly state the object of the same, to…