KAY COUNTY, EXCISE BOARD v. KURN

(Syllabus.)

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.

WELCH, V. C. J.

This appeal involves protest of the same item of appropriation, on the same ground, as that invovled 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.

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

GIBSON, J. (dissenting).

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, Excise Board v. Atchison, Topeka Santa Fe Railway Company, 185 Okla. 327, 91 P.2d 1087.

I am authorized to say that Justices RILEY, OSBORN, and HURST concur in this dissenting view.