Union Pacific Railroad v. Troupe

I think the levy in this case was made for an unauthorized purpose. “Taxes levied in excess of the constitu*80tional limit are for an illegal and unauthorized purpose and are void.” Dakota County v. Chicago, St. P., M. & O. R. Co., 63 Neb. 405. Of course, if the levy is in excess of a statutory limit, it would be equally unauthorized. The officers of the school district prepare the budget. They inform the voters at the annual meeting in detail what they consider the district will require to use during the ensuing year. The voters take action upon this report, and decide how much money the…