Majority
Headnote
1. New York City — Apportionment of General School Fund among Boroughs. By force of section 11 of the Greater New York charter (L. 1897, ch. 378), the general school fund of the city must be apportioned by the city board of education among the several borough school boards, upon the basis prescribed by section 1065, from July 1, 1898.The court below has sustained an order made on the relator’s application, directing that a peremptory writ of mandamus issue requiring the board of education of the city .of New York to forthwith apportion the general school fund, amounting to §4,638,812.76, among the several borough school boards of the city in the manner provided and required by section 1065 of the charter. The school boards of the other three boroughs of the city were made parties to the proceeding, and they filed answers to the petition of the relator. The answer in each case was, in substance, that certain action taken by the board of estimate and apportionment in regard to the distribution of this school fund, which is set forth in the petition, was final and conclusive, and that no further duty or right to apportion the fund is vested in the defendant, the board of education.
The controversy involves the construction of at least four different sections of the new charter. Counsel on both sides of this controversy have been able to find in the various and somewhat complicated provisions of the statute language and expressions which would seem to support their respective contentions. This, perhaps, is not surprising, considering the purpose of the enactment and the circumstances under which it became a law. The commissioners who framed the act and the legislature that enacted it were confronted with a problem in constructive legislation of great difficulty. The act provided for a comprehensive scheme of municipal government
The new charter, chapter 378 of the Laws of 1897, became a law by the approval of the governor on the 4tli day of May, 1897. A few of its provisions were to take effect at that date, but generally the main provisions and the whole act were to become operative at a future day, and the first day of January, 1898, was fixed as the time when the whole scheme was to go into full operation. It provided for a general department of education, which was to possess certain powers over the subject of education throughout the whole city. The head of this department was to be known as the board of education, and that body is the defendant in this proceeding. It also provided for school boards in the several boroughs embraced within the city, which were to have charge of the schools in such boroughs under the general direction of the board of education, which was to represent the schools and the school system of the city. The powers and duties of the board of education were general. Those of the several school boards were local.
It was provided by the tenth section of the act that, although the charter was passed in May, 1897, yet that during that year the proper authorities of the various municipal and public corporations consolidated by the act should prepare a
If this position is not modified or answered by other provisions of the charter, which will be referred to hereafter, it ought to have great force and weight in determining this controversy in favor of the defendants, since no statute of this character should receive a construction that would accomplish such manifest injustice if any other construction were reasonably possible. Reading section ten by itself, it would be clearly unjust to apportion to the borough of Brooklyn from the funds in the treasury for school purposes in the year 1898 such a large sum in excess of what it had levied and collected for school purposes in the previous year. But we think that this apparent injustice is corrected by other sections of the charter, and that in the end this excess must be restored to the localities from which it was raised so that while there may be
It is provided by the next section, section 11, that the board of estimate and ¿apportionment shall, out of the residue of the various funds raised for the support of the public schools of the different parts of the city during the year 1898, constitute from and after July first, 1898, the special school fund and the general school fund for that year, so that the schools of the city may begin in the áutnmn of the year 1898 to be conducted upon the basis of this division of funds, and, in general, upon the system prescribed in the new charter; that up to July 1st, 1898, the school moneys shall be spent as raised, for all'school purposes, by the various school boards respectively. The section ends with the express provision that the new system for the public schools of the city, as provided by the charter, shall go into full effect on the first of July, 1898. It is admitted by the learned counsel for the defendants that the distribution of the school funds upon the basis provided for by the order now under review would be correct on or after the first of January, 1899, but that, inasmuch as the other section above referred to provides that the school funds raised shall be used, as nearly as may be, for the objects for which they were raised, that the general system for the support of schools provided for by the charter could not go into complete effect until the first of January, 1899. But the 11th section is very clear and explicit. It is impossible to mistake the purpose of the lawmakers, that the distribution of moneys for the neAV system of education was to be made on and after, and all the provisions of the charter relating to education were to be in complete operation on the first of July, 1898, to the end that the schools might begin in the following autumn, and be conducted upon the system prescribed in the new charter.
The injustice in apportioning to Brooklyn such a large sum in excess of whát was raised in that locality for school purposes is, we think, answered by the provisions of section 901, which provide that inasmuch as the amounts due in the way of taxes for state and municipal purposes for the year 1898 will have to be levied in the boroughs of Brooklyn, Queens and Richmond prior to the first day of January, 1898, but not in the city of New York, that in order to prevent double taxation outside of the limits of the then existing city of New York for the year 1898, it was provided that in that year the balance so caused to be raised by tax should be raised exclusively from property within the limits of the old city. It was further provided that in case the amount levied or collected from' any borough outside of the city as it then existed, and which was available to the uses of the new city for the year 1898, should be more or less than its due proportion of the expenses of the new city for that year, then such excess or deficit should be equalized and adjusted in the budget of the following year, to the end that each borough should bear its fair proportion of the expanses of the city for the year 1898, .and that the municipal assembly should have full power, by appropriate ordinances to enforce that provision, and it was A-ested with power to make such adjustment by different rates ■of taxation or otherwise in the several boroughs, to the end that, taking the years 1898 and 1899 together, each borough should pay its equitable and proper proportion of the general expenses of the city for both years. This provision, we think, confers authority upon the municipal assembly, or other proper ■authorities, of the new city to charge in the budget of the next year, that is, the year 1899, to the borough of Brooklyn the
This construction is entirely warranted by the language of the section, and it rectifies any apparent injustice in the distribution of the school fund authorized by the order, now under review. It is said, however, that in the meantime the appropriation for salaries of teachers and other expenses of the schools is impaired by a diversion of more money to Brooklyn than has been raised there. That is probably true, but it is, as before observed nothing more than a teuqiorary inconvenience which can be relieved in a very short time. It was perhaps impossible to abrogate or suspend the functions of the four municipalities, provide for their consolidation into one, and put into operation a new system of government applicable to the whole, without some embarrassment and inconvenience such as this construction must recognize. Something of the kind was evidently contemplated in section ten, which provides for the apportionment of the taxes levied in the year 1897 in such a way that the funds should be used as nearly as may be for the objects for which they were raised. If it were supposed that the school funds raised, or levied, in the several boroughs in that year were to go back to the source from which they came, there was no apparent necessity for using the phrase “ as near as may be,” since the relative proportion of the school fund could be computed, upon the defendants’ construction of the statute, with substantial mathematical accuracy. This direction for the use of the taxes levied in the three boroughs in the year 1897 should receive a reasonable construction, so that it may not conflict with the very plain provisions of section eleven, providing for putting the new system for the support of the schools into operation on the first of July, 1898.
The construction adopted permits the harmonious operation
W e are of the opinion, therefore, that the construction given to these several provisions of the charter by the learned courts below was correct, and that the order should he affirmed, with costs.
All concur.
Order affirmed.
Cases cited
- School Board of Borough v. Board of Education 34 App. Div. 49 p. 566
- People ex rel. Twenty-third Street Railroad v. Commissioners of Taxes 95 N. Y. 554 p. 567