Duff v. Perry Township School District

Opinion by

Me. Justice Kephaet,

Perry Township is a school district of the third class. Its directors levied a tax of 25 mills, based on the annual budget, and an additional 17 mills to pay teachers’ salaries. A taxpayer’s bill was filed to enjoin the collection of the latter tax, asserting its illegality. The court below refused to issue the restraining order, hence this appeal.

School districts are but agencies of the state to accomplish the educational purposes ordained by the legislature, and they act in that capacity with respect to the levy of “school taxes.” Fixing a millage within the…