Page:North Dakota Reports (vol. 1).pdf/517

other hand, when they employed the word “funds” their purpose was to refer to moneys generally, and not to refer to any special fund, as distinguished from all others. Nor cau it be inferred from this provision imposing the duty on the treasurer to make the endorsement “Not paid for want of funds” that it was the purpose of the legislature that debts might be contracted to any extent, and therefore in excess of the ability of the district to meet them out of the taxes of the current year. This provision has reference solely to those frequent, but temporary, deficits in the treasury, arising from the fact that debts, although contracted subsequently to the levy of a tax to pay them, may fall due before the taxes are collected. Even when the last day of payment has arrived there is no certainty that it will witness the full discharge of this important duty to the government. The experience of mankind justifies the conclusion that some portion of the tax will be withheld until payment is coerced. Inability to pay, a determination to test the legality of the tax, the injunetion of a court restraining its collection, are among the many causes which almost invariably keep a portion of the levy from the public treasury beyond the day when it should have been paid in. It may be stated as a rule practically without exception that some portion of the debts of a school district will become payable before the funds provided | for that purpose are on hand to be applied in extinguishment of such debts. It is in the light of these facts that we are to construe the requirements that the treasurer shall make the endorsement, “Not paid for want of funds.” Nor is there anything in that provision authorizing the levy of a tax of five mills to pay, among other things, “debts or liabilities of the district lawfully incurred” to warrant the contention of appellant. The insignificance of this tax, especially when it is considered that it is the only tax that can be levied for the purpose of furnishing the school house with school furniture, apparatus, etc., is conclusive that the object was not to provide means of discharging debts unlimited in amount; but to meet these liabilities which, through the failure to collect in full the amountof a levy for any other purpose, or by reason of any other peculiar cause, might find no funds for their payment. Suppose the debt for