Salem Independent School District No. 17 v. Circuit Court

Section 15, article 8, Constitution South Dakota, empowers the Legislature to authorize school corporations to levy taxes. Section 7546, R. C. 1919, as amended by chapter 49, Laws Second Special Session 1920, authorizes all boards of education “to levy an annual tax on all taxable property within the district for the support of the schools of the corporation for the fiscal year next ensuing, not exceeding the amount limited by law.” Section 7567, R. C. 1919, as amended by chapter 102, Laws 1923, provided for the levy of tax by a board of education not exceeding 25. mills on the dollar of…