City of Middlesboro v. Bd. of Education, Etc.

Opinion of the Court by

Morris, Commissioner

Reversing.

The Board of Education of Middlesboro obtained a writ of mandamus directing the city’s council to levy a tax for school purposes for the ensuing school year, based on the rate fixed in the budget, $1.76 on each $100 value of taxable property in the district. It was contended below, and so here: (1) that appellee did not use-the correct assessed valuation of taxable property, including franchise valuations, as basis for the fixed rate ; (2) that certain items of resources were omitted, a surplus of $2,000, and estimated delinquent taxes.

Appel…