KAY COUNTY v. KURN

KAY COUNTY v. KURN
1939 OK 296
91 P.2d 1091
185 Okla. 330
Case Number: 29058
Decided: 06/27/1939
Supreme Court of Oklahoma

KAY COUNTY, EXCISE BOARD
v.
KURN et al.

Syllabus

¶0 SCHOOLS AND SCHOOL DISTRICTS--INDEPENDENT DISTRICTS--Legality of Appropriation for Purchase of Band Uniforms for Use in Band Music Department of High School.
In view of the broad powers and discretion conferred by statute upon the board of education of an independent district, to maintain a suitable school system, and to incur necessary expenses to carry out and fulfill the powers and purposes contemplated by the statutes, an appropriation by such district for purchase of band uniforms for use in the band music department of its high school is not for an illegal or unauthorized purpose.

Appeal from Court of Tax Review; Tom P. Pace, F. Hiner Dale, and Jesse J. Worten, Judges.

Protest by J. M. Kurn and John G. Lonsdale, Trustees for the St. Louis-San Francisco Railway Company, against certain tax levy by the Excise Board of Kay County in behalf of Independent School District No. 71. Protest sustained, and the board and the school district appeal. Reversed.

J. H. Hill, County Attorney, and R. O. Wilson, Attorney for Board of Education, for plaintiff in error.
Cruce, Satterfield & Grigsby, for defendants in error.

WELCH, V. C. J.

¶1 This appeal involves protest of the same item of appropriation, on the same ground, as that involved in cause No. 29057, Kay County, Excise Board, v. Atchison. T. & S. F. Ry. Co., this day decided, 185 Okla. 327, 91 P.2d 1087. Upon that authority the judgment of the Court of Tax Review is reversed, and the protest is denied.

¶2 BAYLESS, C. J., and CORN, DAVISON, and DANNER, JJ., concur. RILEY, OSBORN, GIBSON, and HURST, JJ., dissent.

GIBSON, J. (dissenting).

¶1 I dissent to the majority opinion for the reasons stated in my dissenting opinion this day filed in the companion case, No. 29057, Kay County, Exelse Board v. Atchison. Topeka & Santa Fe Railway Company, 185 Okla. 327, 91 P.2d 1087.