Board of Education v. Erickson

Hilton, Justice.

This appeal seeks a reversal of an order sustaining a demurrer to a complaint in a declaratory judgment proceeding whereby it was decided that appellant, Board of Education of the city of Minneapolis, had no “emergency” power to exceed the levy limit of 22 mills fixed by the Minneapolis City Charter, c. 18, § 6.

In substance the complaint alleges that because tax values have declined and tax delinquency increased, appellant’s authorized income cannot meet the costs of maintaining its physical plant or the salary schedules of the employes, by reason of which the health and…