xt779c6s1x28 https://exploreuk.uky.edu/dips/xt779c6s1x28/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1954-06 bulletins English Frankford, Ky. : Dept. of Education This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "Kentucky Common School Laws", vol. XXII, no. 2, June 1954 text volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "Kentucky Common School Laws", vol. XXII, no. 2, June 1954 1954 1954-06 2022 true xt779c6s1x28 section xt779c6s1x28 ~ A ”37136:":Ky r; :9 Commonwealth of Kentucky 0 EEDIIOATIONAL BULLETIN KENTUCKY COMMON SCHOOL LAWS Published by DEPARTMENT cur- EDUCATION WENDELL P. BUTLER Superintendent of Public Instruction — _ ISSUED QUARTERLY Entered as second-class matter March 21, 1933, at the post office at Frankfort, Kentucky, under the Act of August 24, 1912. Vol. XXII June, 1954 No.2 KENTUCKY COMMON SCHOOL LAWS 7954 With Abstracts from the Decisions of the Court of Appeals to and including Vol. 266, p. 321 Published by Order of the State Board of Education STATE BOARD OF EDUCATION DUNNE PRESS LOUISVILLE, KENTUCKY PRINTERS TO THE COMMONWEALTH OF KENTUCKY “@391 7"‘KL‘ r,” K.“IT I \JJ'H’II wit HIM for the W01“ Inst the 0f t; secti to tk Whol inter J seetio '1 and is intere FOREWORD This volume of school laws has been prepared in compliance with Section 156.240, Kentucky Revised Statutes, which imposes upon the Superintendent of Public Instruction the duty of preparing for publication by the State Board of Education the school laws of the Commonwealth. The compilation of statutes and the annotations of court decisions were prepared by Gordie Young, Assistant Superintendent of Public Instruction. It includes school laws of the Commonwealth, including the Acts of the General Assembly of 1954. The annotated decisions of the Court of Appeals have been arranged immediately following sections which they interpret. Some of these decisions may not apply to the specific section which they follow. They are so applicable, in whole or in part, as to furnish valuable information in the proper interpretation of the specific section. By referring to the tops of the pages, one may determine what sections of law are included on the two pages. This volume is the property of the Commonwealth of Kentucky and is published as a handbook to aid school officials as well as others interested in school matters. WENDELL P. BUTLER Superintendent of Public Instruction III IV V VI ‘ VII VIII " IX XI XII XIII TABLE OF CONTENTS Chapter 1 Kentucky Constitutional Provisions ...................................... 43 II General Provisions __________________________________________________________________________ 56 Conduct of Schools ________________________________________________________________________________ 172 Compulsory Attendance ______________________________________________________________________ 184 School Districts ________________________________________________________________________________________ 1914 School Employes, Teachers’ Retirement and Tenure ................ 248 School Property and Buildings __________________________________________________________ 296 Vocational Education and Rehabilitation ________________________________________ 319 State Universities and Colleges ........................................................ 323 [City Universities and Colleges .................................................. Negro Vocational and Higher Education ..... Education of the Deaf, Dumb and Blind ________________________________________ 361 3‘8 :> 43 29 49 184 1914 248 296 323 348 357 361 Section 5 55 59 91 93 95 96 152 155 157 158 165 169 179 180 183 184 185 186 187 188 189 228 237 246 CHAPTER I KENTUCKY CONSTITUTIONAL PROVISIONS Rights of religious freedom. When laws to take effect; emergency legislation. Local and special legislation. Constitutional state officers; election, qualifications, term of office; duties; Secretary of State to record acts to Governor and report them to General Assembly. Constitutional state officers not to succeed themselves; duties; fees; inferior state officers; term. Time of election of constitutional state officers. Compensation of constitutional state officers. Vacancielsl; when filled by appointment, when by election; who to fi . School elections not governed by constitution. Maximum tax rate for cities, counties and taxing districts; indeb— tedness exceeding income provided for year not to be incurred without popular vote. Maximum indebtedness of cities, counties and taxing districts; in- debtedness authorized or incurred prior to constitution. Incompatible offices and employments. Fiscal year. Political subdivision not to become stockholder in corporation, or appropriate money or lend credit to any person, except for roads or state capitol. Poll tax; act or ordinance levying any tax must specify purpose, for which alone money may be used. General Assembly to provide for school system. Common school fund; what constitutes; use; vote on tax for educa- tion other than in common schools. Interest on school fund; investment. Distribution and use of school fund; equalization. White and colored to share fund Without distinction; separate schools. Refund of federal direct tax part of school fund. School money not to be used for church, sectarian or denominational school. Oath of officers and attorneys. Federal office incompatible with state office. Maximum limit on compensation of public officers. § 5. Rights of Religious Freedom. No preference shall ever be given by law to any religious sect, society or denomination; nor to any particular creed, mode of worship or system of ecclesiastical polity; nor shall any person be compelled to attend any place of worship, to contribute to the erection or maintenance of any such place, or to the salary or support of any minister of religion; nor shall any man be compelled to send his child to any school to which he may be conscientiously opposed; and the civil rights, privileges or capacities of no person shall be taken away, or in any Wise diminished or enlarged, on account of his belief or disbelief of any religious tenet, dogma or teaching. No human authority shall, in any case whatever, control or interfere with the rights of conscience. 43 Sec. 55 Kentucky Constitutional Provisions Nicholas, et al. v. Henry, 301 Ky. 434. The statute providing supplementary trans- portation for children attending school in compliance with compulsory school attendance laws, providing for payment of such transportation from general funds of county, mak- ing transportation available to children attending common, private, sectarian, or paro- chial schools, is tax legislation for a public purpose and is not violative of constitutional , provision prohibiting special privilege or requiring tax levies for public purposes only. (November 27, 1945.) § 55. When Laws to Take Effect; Emergency Legislation. No act, except general appropriation bills, shall become a law until ninety days after the adjournment of the session at which it was passed, except in cases of emergency, when, by the concurrence of a majority of the members elected to each House of the General Assembly, by a yea and nay vote entered upon their journals an act may become a law when approved by the Governor; but the reasons for the emergency that justifies this action must be set out at length in the journal of each House. Ficke, et al. v. Board of Trustees of Erlanger Consolidated Graded School District, 262 Ky. 312. School districts have liens on personal property. If Governor neither ap- proves nor disapproves act with emergency clause it becomes effective when returned to Secretary of State’s Office. Emergency statute declaring inadequacy of existing remedies and intention to pro- vide additional remedies for collecting school taxes held intended to apply retroactively. (January 24, 1936.) § 59. Local and Special Legislation. The General Assembly shall not pass local or special acts concerning any of the following subjects, or for any of the following purposes, namely: (25) To provide for the management of common schools. Johnson, Governor v. Commonwealth ex rel. Meredith, Atty. Gen., 291 Ky. 829. State executive departments, boards, or commissions may be represented by an attorney other than the Attorney General. (August 26, 1942.) Stone v. Wilson, 102 Ky. 423, 43 S. W. 397. Local or special legislation applies ex- cluswely to special or particular places, or special or particular persons. and is distin- gmshed from the statute intended to be general in its operation and that relating to classes of persons or subjects. § 91. Constitutional State Officers; Election, Qualifications, Term of Office; Duties; Secretary of State to Record Acts to GOV- ernor and Report them to General Assembly. A Treasurer, Auditor of Public Accounts, Register of the Land Office, Commissioner of Agriculture, Labor and Statistics, Secretary of State, Attorney-Gell- eral and Superintendent of Public Instruction, shall be elected by the qualified voters of the state at the same time the Governor is elected for the term of four years, each of Whom shall be at least thirty years of age at the time of his election, and shall have been a resident citi- zen of the state at least two years next before his election. The duties of all these officers shall be such as may be prescribed by law, and the Secretary of State shall keep a fair register of and attest all the official acts of the Governor, and shall, when required, lay the same and all papers, minutes and vouchers relative thereto before either 44 my :ary trans- attendance mty, mak- l, 01' paro- istitutional poses only. ;ion. No aw until h it was -rence of General is an act 3 reasons t out at 00] District, neither aP' returned 10 tion t0_ DW‘ etroactlveli‘ Assembll followinl ools. 91 Ky- 8‘59, can acorns: 1 applies 2? ind is dist“? it relatingl lificatioll‘ ts to Go 11’ Audlili issionel‘ "1 orney-GED 3ted by “1 r is electf hirty yeal :sident clt The (111tii Iy 13W: all ,test all fl Ly the 53II afore 81ch Kentucky Constitutional Provisions Sec. 152 house of the General Assembly. The officers named in this section shall enter upon the discharge of their duties the first Monday in January after their election, and shall hold their offices until their successors are elected and qualified. § 93. Constitutional State Officers Not to Succeed Themselves; Duties; Fees; Inferior State Officers; Term. The Treasurer, Auditor of Public Accounts, Secretary of State, Commissioner of Agriculture, Labor and Statistics, Attorney-General, Superintendent of Public Instruction, and Register of the Land Office shall be ineligible to re-election for the succeeding four years after the expiration of the term for which they shall have been elected. The duties and re- sponsibilities of these officers shall be prescribed by law, and all fees collected by any of said officers shall be covered into the treas- ury. Inferior state officers, not specifically provided for in this con- stitution, may be appointed or elected, in such a manner as may be prescribed by law, for a term not exceeding four years, and until their successors are appointed or elected and qualified. § 95. Time of Election of Constitutional State Officers. The election under this Constitution for Governor, Lieutenant Governor, Treasurer, Auditor of Public Accounts, Register of the Land Office, Attorney—General, Secretary of State, Superintendent of Public In- struction, and Commissioner of Agriculture, Labor and Statistics, shall be held on the first Tuesday after the first Monday in Novem— ber, eighteen hundred and ninety-five and the same day every four years thereafter. § 96. Compensation of Constitutional State Officers. All officers mentioned in section ninety-five shall be paid for their services by salary, and not otherwise. § 152. Vacancies; When Filled by Appointment, When by Elec- tion; Who to Fill. Except as otherwise provided in this constitution, vacancies in all elective offices shall be filled by election or appoint- ment, as follows: If the unexpired term will end at the next suc- ceeding annual election at which either city, town, county, district or state officers are to be elected, the office shall be filled by appoint- ment for the remainder of the term. If the unexpired term will not end at the next succeeding annual election at which either city, town, county, district or state officers are to be elected, and if three months intervene before said succeeding annual election at which 45: Sec. 155 Kentucky Constitutional Provisions either city, town, county, district or state officers are to be elected, the office shall be filled by appointment until said election, and then said vacancy shall be filled by election for the remainder of the term. If three months do not intervene between the happenings of said vacancy and the next succeeding election at which city, town, county, district or state officers are to be elected, the office shall be filled by appointment until the second succeeding annual election at which city, town, county, district or state officers are to be elected; and then, if any part of the term remains unexpired, the office shall be filled by election until the regular time for the election of officers to fill said offices. Vacancies in all offices for the state at large, or for districts larger than a county, shall be filled by appointment of the governor; all other appointments shall be made as may be prescribed by law. No person shall ever be ap- pointed a member of the General Assembly, but vacancies therein may be filled at a special election, in such a manner as may be pro- vided by law. Brown v. Rose, 233 Ky. 549, 26 S. W. (2d) 503. One elected to office to fill vacancy on county board of education must qualify within reasonable time thereafter. Sixty days held to be unreasonable time. County board was within its rights in declaring a vacancy in its membership and appomting person to fill vacancy, where one elected to fill vacancy had not qualified 33 days after receiving certificate of election. County board of education is not constitutional office. (March 25, 1930.) § 155. School Elections Not Governed By Constitution. The provisions of sections one hundred and forty-five to one hundred and fifty-four, inclusive, shall not apply to the election of school trustees and other common school district elections. Said elections shall be regulated by the General Assembly, except as otherwise provided in this Constitution. § 157. Maximum Tax Rate for Cities, Counties and Taxing Dis- trict; Indebtedness Exceeding Income Provided for Year Not to be Incurred Without Popular Vote. The tax rate of cities, towns, coun- ties, taxing districts and other municipalities, for other than school purposes, shall not, at any time, exceed the following rates upon the value of the taxable property therein, viz.: For all towns or cities having a population of fifteen thousand or more, one dollar and fifty cents on the hundred dollars; for all towns or cities having less than fifteen thousand and not less than ten thousand, one dollar on the hundred dollars; for all towns or cities having less than ten thousand, seventy-five cents on the one hundred dollars and for counties and taxing districts, fifty cents on the hundred dollars; unless it should be necessary to enable such city, town; 46 No? NU’S'Dt‘h HmHInt-nr. BSQmo 001 ms )is- be un- i001 pon i or llar ring 0118 less .lars ired )Wni Kentucky Constitutional Provisions Sec. 157 county, or taxing district to pay the interest on, and provide a sink- ing fund for the extnunion of hidebtedness contracted before the adoption of this Constitution. No county, city, town, taxing district, or other municipality shall be authorized or permitted to become indebted in any manner or for any purpose, to an amount exceeding in.any‘year,theinconuzand_revenue provided forsuch.year,udthout the assent of tvvo-thirds of the voters thereof, votnig at an election to be held for that purpose; and any indebtedness contracted in violation of this section shall be void. Nor shall such contract be enforceable by the person with whom made; nor shall such munici- pahty ever be authorized.to assurne the sanie Dunn v. Allen, et 211., 308 Ky. 774, 215 S. W. (2d) 957. Purpose of appropriation act providing for supplementing salaries of teachers in common schools was to benefit teach— ers and not school board. (December 14, 11948.) Dodge v. Jefferson County Board of Education, 298 Ky. 1. The expenditure by Jefferson County Board of Education, for maintenance of a recreational plan. of tax funds collected for educational purposes, common school purposes, and the common school system, is not violative of constitutional provisions that taxes collected for such purposes should not be applied to other purposes, since the terms “education," "common 33111231 purpose,” and “common school system" embrace recreational training. (June 23, Blancett v. Leet, et. al., 297 Ky. 141. Where board of education made no expendi- tures in excess of those shown by budget and floating indebtedness was the aggregate of annual deficiencies in tax collection, plus interest accumulated thereon, the floating indebtedness was not incurred in excess of “income and revenue" within constitutional proVision establishing maximum indebtedness and therefore the indebtednss was fund- able. (March 24, 1944.) Rowan County Board of Education v. Citizens Bank, et al., 279 Ky. 413. This suit tests the validity of a proposed bond issue of the county board of education. Judgment (2); tili§3goyver court affirmed and the issue of bonds of $62,500 is thereby approved. (June Citizens’ Bank v. Rowan County Board of Education, 274 Ky. 481. Warrants issued over a period of six years for governmental expenses of board of education and which did not exceed, with prior indebtedness, the revenue that could be lawfully anticipated for the particular year, were valid obligations when issued, and hence a note by which warrants were taken up was valid regardless of whether amount of note exceeded the antiCipated revenue for the year in which note was executed. June 24. 1938.) ' Abbott, et al. v. Oldham County Board of Education, 272 Ky. 654. If outstanding indebtedness when created did not exceed anticipated revenue as shown by budget and money was expended for lawful purposes, funding bonds may be issued and proceeds applied to reduction of said indebtedness. (May 5, 1938.) Scott County Board of Education v. McMillen, 270 Ky. 483. The plan of the county board of education providing for conveyance to holding corporation properties which were to_ be Jointly mortgaged to secure payment of bonds, was not invalid because all properties were jointly subject to lien for payment of bonds or because provision for refunding of any taxes paid by bondholders if annual payment was within board’s unen— cumbered annual income. (November 5, 1937.) Bales v. Holt, County School Superintendent, et al., 270 Ky. 272. County board of education should assume indebtedness of the independent district which becomes part of the county district. (October 22, 1937.) Fiscal Court of Jackson County, et al. v. Board of Education of Jackson County, 269 KY- 258.. Board of Education authorized to convey school site to fiscal court for pur- POSE of issuing bonds to finance construction of school building. (June 15, 1937.) Fiscal Court of Jackson County, et al. v. Board of Education of Jackson County, 268 Ky. 336. This contract to lease a building provides for continuance from year to year and is illegal. It could be remedied by making lease for one year. .Meade v. Board of Education of Johnson County, et a1., 268 Ky. 71. Board of edu- cation has legal authority to issue bonds to refund validly created indebtedness. Lee v. Board of Education of Bell County, 261 Ky. 379. Debt which arose from un— expected decrease in value of property of county school district held a valid obligation as 1”'3l%'«':11‘_ds validity of bonds authorized to fund such obligations. (November 19, 1935.) DaVis v. Board of Education of City of Newport, et al., 260 Ky. 294. Thirty-year lease of school building to board on condition of paying $15,000 a year until all rentals Dald on condition that building would be conveyed to board held unconstitutional. Lease 015 building to board by city for annual rental which does not exceed budget for year constitutional. (May 31, 1935.) F” Clty of Frankfort v. Fuss, et a1., 235 Ky. 143. This case very similar to Hogan v. Lee tiscal Court, et al., 235 Ky. 100, and was decided on the same day, June 20, 1930. It con— ains the dissenting opinion in detail by Chief Justice Thomas and Judges Bees and 47 Sec. 158 Kentucky Constitutional Provisions Dietzman. The county board of education being purely an administrative body and without tax levying authority, can expend only such revenue as comes to it through the channels of law. It has no authority to expend any sum over and above the amount that it obtains by submission of its budget to the fiscal court. (June 20, 1930.) Hogan v. Lee Fiscal Court, et al., 235 Ky. 100. Amount of indebtedness counties may incur depends on how much revenue would have been raised by imposing full constitu- tional tax rate and not actual revenue. County may fund legally created indebtedness by issuing bonds. Dissenting opinion given by Chief Justice Thomas and Judges Rees and Dietzman. (June 20, 1930.) Billings v. Bankers Bond 00., 199 Ky. 490, 251 S. W. 643. A certain contract in which a board of education under the guise of Reynolds, attempted to secure the erec- tion of a school building, for an amount in excess of the revenues for the current year. was invalid. Fall v. Read, 194 Ky. 135, 238 S. W. 177. The outstanding indebtedness of a city is not to be considered in determining indebtedness that may be incurred by a school dis- trict of which the city forms a part. Flanders v. Board of Trustees of Little Rock Graded School, 170 Ky. 627, 186 S. W. 506. If a municipality creates a debt greater than the income and revenue for such year without the assent of the voters, the same is in violation of this section, although the amount is divided in equal installments, payable in a series of years. § 158. Maximum Indebtedness of Cities, Counties and Taxing Districts; Indebtedness Authorized or Incurred Prior to Constitu- tion. The respective cities, towns, counties, taxing districts, and municipalities shall not be authorized or permitted to incur indebt- edness to an amount, including existing indebtedness, in aggregate exceeding the following names maximum percentage on the value of the taxable property therein, to be estimated by the assessment next before the last assessment previous to the incurring of the indebtedness, viz.: Cities of the first and second classes, and of the third class having a population exceeding fifteen thousand, ten per centum; cities of the third class having a population of less than fifteen thousand, and cities and towns of the fourth class, five per centum; cities and towns of the fifth and sixth classes, three per centum; and counties, taxing districts and other municipalities, two per centum; Provided, Any city, town, county, taxing district or other municipality may contract an indebtedness in excess of such limitations when the same has been authorized under laws in force prior to the adoption of this Constitution, or when necessary for the completion of and payment for a public improvement under- taken and not completed and paid for at the time of the adoption of this Constitution: And provided further, If, at the time of the adoption of this Constitution, the aggregate indebtedness, bonded or floating, of any city, town, county, taxing district or other municipality including that which it has been or may be authorized to contract as herein provided, shall exceed the limit herein pre' scribed, then no such city, or town shall be authorized or permitted to increase its indebtedness in an amount exceeding two per centum, and no such county, taxing district or other municipality, in an amount exceeding one per centum, in the aggregate upon the value of the taxable property therein, to be ascertained as herein provided: 48 aid the hat iay tu- leSS ,ees in 'ec- ear. 5! is dis- W. year the ins itu- and ebt- gate ilue lent the the ten less five .hree ities, itrict as of vs in ssary rider- ption .f the )nded other )rized 1 prev nitted Ill/um) in an value Vided; Kentucky Constitutional Provisions Sec. 179 until the aggregate of its indebtedness shall have been reduced below the limit herein fixed, and thereafter it shall not exceed the limit, unless in case of emergency, the public health or safety should so require. Nothing herein shall prevent the issue of renewal bonds, or bonds to fund the floating indebtedness of any city, town, county, taxing district or other municipality. Howard, et al. v. Board of Education of Harlan Independent School District, 311 Ky.‘ 130, 223 S. W. (2d) 721. Where a resolution providing for school bond election stated bonds should be callable at any time before maturity within discretion of board of edu- cation, board was without authority to omit element of callability in resolution providing for issuance and had no right to sell non-callable bonds. (October 11. 1949.) City of Louisville, ct al. v. Board of Education of Louisville, 302 Ky. 647, 195 S. W. (2d) 291. Sec. 162.090 (2) KRS. valid bonds of boards of education of first and second class cities charge against city. (June 21, 1946.) Blancett v. Leet, et al., 297 Ky. 141. Where board of education made no expenditures in excess of those shown by budget and floating indebtedness was the aggregate of an- nual deficiencies in tax collection, plus interest accumulated thereon, the floating in— debtedness was not incurred in excess of “income and revenue” within constitutional provision establishing maximum indebtedness and therefore the indebtedness was fund- , able. (March 24, 1944.) Board of Education of Kenton County v. Highland Cemetery, 292 Ky. 374. Board of education must spend funds for purposes for which they were voted or levied. Where board used funds for general purposes which were collected over and above what was needed for bonds and did not pay bonds it cannot refuse to pay bonds when due, etc. (‘December 8, 1942.) Whitworth v. Breckinridge County Board of Education, 276 Ky. 346. Board of Edu- cation may refund 8 funded legal debt and add to the original debt the accumulated in— gglégst which it has been unable to pay because of lack of income therefor. (January 17, Arrowood v. Board of Education of Paintsville Graded School District, 271 Ky. 812. ‘ The board of education is limited in its annual spending to its budgeted revenue. The board has the burden of establishing the validity of indebtedness. A proposed issue of school bonds to fund an alleged indebtedness will be approved so far as such consisted of final judgment in a bona fide suit against the school board. (March 24, 1938.) Runyon v. Simpson, Mayor, et al., 270 Ky. 646. “The lapse of eight years between election authorizing bond sale and proposed issue of same did invalidate them if indebt- edness is legal.” (Nov. 16, 1937.) § 165. Incompatible Offices and Employments. No person shall, at the same time, be a state officer or a deputy officer, or mem- ber of the General Assembly, and an officer of any county, city, town ‘ or other municipality or an employee thereof; and no person shall, at the same time, fill two municipal offices, either in the same or dif- ferent municipalities, except as may be otherwise provided in this Constitution; but a Notary Public, or an officer of the militia, shall not be ineligible to hold any other office mentioned in this section. Knuckles v. Board of Education of Bell County, 272 Ky. 436. Position of superin- tendent or assistant superintendent is incompatible with that of teacher in the public schools. (April 21, 1938.) Polley v. Fortenberry, et al., 268 Ky. 369. Constitution nor statutes prohibit holding two state offices or employment at same time. Office of member of county board of education is not incompatible with maintenance supervisor of roads. (May 4, 1937.) Board of Trustees of Fairview Graded Common School District, et al. v. Renfro, 259, Ky. 644. Principalof a school a state employee and not disqualied to be employed by trustees even though he was a member of the General Assembly. (May 28, 1935.) § 169. Fiscal Year. The fiscal year shall commence on the first day of July of each year, unless otherwise provided by law. § 179. Political Subdivision Not to Become Stockholder in Gor- poration, or Appropriate Money or Lend Credit to Any Person, Ex- 49 Sec. 180 Kentucky Constitutional Provisions cept for Roads or State Capitol. The General Assembly shall not authorize any county or subdivision thereof, city, town, or incorpo- rated district, to become a stockholder iii any company, association or corporation, or to obtain or appropriate money for, or to loan its credit to, any corporation, association or individual, except for the purpose of constructing or maintaining bridges, turnpike roads, or gravel roads: Provided, if any municipal corporation shall offer to the Commonwealth any property or money for locating or build- ing, a Capitol, and the Commonwealth accepts such offer, the cor- poration may comply with the offer. Board of Education of City of Corbin v. City of Corbin, et al., 301 Ky. 686. Section 179. Constitution prohibits city from giving to the board of education of that city certain of its income to be used for school purposes. For example: Income from municipally owned water and light plants. (February 26, 1946.) § 180. Poll Tax; Act or Ordinance Levying Any Tax Must Specify Purpose, for Which Alone Money May Be Used. The Gren- cral Assembly may authorize the counties, cities or towns to levy a poll tax not exceeding one dollar and fifty cents per head. Every act enacted by the General Assembly, and every ordinance and resolution passed by any county, city, town or municipal board or local legislative body levying a tax shall specify distinctly the pur- pose for which said tax is levied, and no tax levied and collected for one purpose shall ever be devoted to another purpose. Board of Education of Madison County, et al. v. Wagners, Sheriff-Tax Collector, et al., 239 S. W. (2d) 48. Under the constitutional provisions, the school fund which may not be diverted from other than school purposes is only the net amount for school taxes produced after deducting the fee chargeable to its collection as long as the fee reasonably approxunates the cost of making the collection, but if the fee percentage produces a substantial sum applied to a use other than paying the reasonable cost of collections then. a part of the school tax is appropriated to something other than “school purposes" in Violation of the Constitution. (February 16, 1951.) Board of Education of Spencer County et al. v. Spencer County Levee, Flood Control and Drainage Dist. No. 1, by its Board of Com’rs, et al., 230 S. W. (2d) 81. Board of education could not be required to pay assessment by county flood and drainage district to help bUild a .flood wall notwithstanding board and children in its district would benefit thereby Since such expenditure would be for “other than educational purpose" prohibited by Constitution. (May 16, 1950.) Dickson, Sheriff, et al. v. Jefferson County Board of Education et al., 311 Ky. 781. The statute_ providing four per cent fee for collection of school taxes violates constitu- tional proViSions against diverting taxes or school funds, where fee of one per cent would be sufficient and additional three per cent would create excess of more than $50,000 annually. (October 18, 1949.) (Rehearing denied January 31, 1950.) ' Nichols, et al. v. Henry, 301 Ky. 434. The statute providing supplementary transpor- tation for children attending school in compliance with compulsory school attendance laws, prov1ding for payment of such