Editor's notes.

- In light of the similarity of the statutory provisions, a decision under former Code 1910, § 1551(104), which was subsequently repealed but was succeeded by provisions in this Code section, is included in the annotations for this Code section.

Board empowered to repay debts from funds derived from tax levy.

- Board of education, having lawfully incurred debts for money loaned to pay teachers and operate the public schools of the county, and the debts having accumulated from year to year, it was in the power of the board to repay the debts from any funds that could lawfully be applied to such a purpose, including funds derived from the levy of a local tax in the fall of the school year in which the debts are paid. Board of Educ. v. Thurmond, 162 Ga. 58, 132 S.E. 427 (1926) (decided under former Code 1910, § 1551 (104)).

Cited in Hicks v. Groves, 177 Ga. 574, 170 S.E. 877 (1933).

Unconstitutional not to discharge school obligations within year incurred.

- Neither Board of Educ. v. Thurmond, 162 Ga. 58, 132 S.E. 427 (1926), nor Board of Educ. v. Board of Trustees of Fort Valley Consol. School Dist., 170 Ga. 509, 153 S.E. 214 (1930), can properly be construed as upholding the constitutionality of school obligations not to be discharged within the year in which the obligations are incurred. 1969 Op. Att'y Gen. No. 69-160.

Am. Jur. 2d.

- 63C Am. Jur. 2d, Public Officers and Employees, §§ 247, 249.

C.J.S.

- 78A C.J.S., Schools and School Districts, § 707 et seq.

ALR.

- Right of person advancing money for public school purposes to be reimbursed, 50 A.L.R. 1291.