State Ex Rel. Sathre v. Hopton

Eor several years the tillable land of this state was taxed to create a permanent surplus fund for the protection of crops against hail, and now, through the medium of chapter 155 of the Session Laws of 1935, the legislature seeks to divert to the state equalization fund, for an entirely different purpose, over one million dollars of this fund, upon the theory that the purpose for which the tax was levied has been accomplished and that this amount is surplus.

It is not disputed that where a fund is created by taxation for a certain definite, specific object, and this object is accomplished,…