Board of County Commissioners v. School Board of School District No. 1

The opinion of the court was delivered by

Dawson, J.;

This was one of a series of actions which have arisen in the last year under the provisions of the cash-basis act. (Laws 1933, ch. 319.) One effect of this recent statute has been to vitalize a large number of dormant or half-forgotten claims of counties against their minor subdivisions on account of excess distribution to them of tax moneys based upon estimates by the county treasurer of what their respective tax levies ought to raise, but which have not in fact been collected.

*458From 1925 to 1931, inclusive, the county treasurer of Harvey…