Cases argued and decided in the Supreme Court of the State of Texas during the latter part of the Austin term, 1882, and the Tyler term, 1882. Volume 57. Page: 231

                                
1882.]        THE CITY OF FORT WORTH V. DAVIS.            231
Opinion of the court.
the purpose or object of the tax, and it is denied that the legislature
have any power to authorize the levy of a tax for school purposes.
The clauses of the constitution referred to are: Art. VIII, sec. 9.
"The state tax on property, exclusive of the tax necessary to pay
the public debt, shall never exceed fifty cents on the one hundred
dollars valuation, and no county, city or town shall levy more than
one-half of said state tax, except for the payment of debts already
incurred, and for the erection of public buildings, not to exceed fifty
cents on the one hundred dollars in any one year, and except as in
this constitution is otherwise provided."
Art. XI, sec. 4. "Cities and towns having a population of ten
thousand inhabitants or less may be chartered alone by general law.
They may levy, assess and collect an annual tax to defray the current
expenses of their local government, but such tax shall never
exceed, for any one year, one-fourth of one per cent., and shall be
collectible only in current money."
In section 6 of the same article taxes "necessary to pay the interest
and provide a sinking fund to satisfy any indebtedness heretofore
legally made and undertaken " are authorized.
On behalf of the city, it is claimed that these clauses of the constitution
have no application to taxation by school districts. That
a city which has been constituted a separate and independent school
district has two distinct organizations, one as a municipal corporation
proper, the other as a school district; and that there is nothing
in the constitution prohibiting the legislature from  authorizing
school districts to levy taxes for the support of public schools. In
furtherance of this idea, sec. 1, art. VII, of the constitution is referred
to, as follows: "A  general diffusion of knowledge being
essential to the liberties and rights of the people, it shall be the duty
of the legislature of the state to establish and make suitable provision
for the support and' maintenance of an efficient system of
public free schools."  It is argued that this article imlpliedly gives
the power to the legislature to direct the levy of such taxes as may
be necessary in each school district to support an efficient system of
free schools. But in our opinion the constitution, pervaded throughout
as it is by a manifest purpose of limiting the taxing power of
the legislature and of all the municipal or political subdivisions of
the state, has clearly expressed that purpose in reference to taxation
for public schools, leaving no room for any such implied authority
as is claimed. In the article on education and public schools, the
first section of which has just been cited, it directs "not more than
one-fourth of the general revenue of the state, and a poll tax of one