School District No. 1 v. School District No. 98

For the material facts in this case reference is made to the opinion in School District No. 1 v. School Districts Nos. 7 and 35, ante, p. 43. In that case the ascertainment of petitioners ’ claims was made before the actual, or formal, levy of the tax by the hoard of county commissioners, hut after its certification by the school district; in this the ascertainment was not made until after both such acts were performed. Hence the'refusal of the respondent to pay the claims out of the special levy of 1903 was, if possible, more abundantly justified than in the other cases. The procedure…