
    The Board of Education of the City of Rochester, Appellant, v. Clarence D. Van Zandt et al., Constituting the Board of Estimate and Apportionment of the City of Rochester, Respondents.
    
      Constitutional law — tax — municipal corporations — schools — moneys expended for public education included in constitutional limitation of amount to be raised by tax for city purposes.
    
    
      Board of Education, City of Rochester, v. Van Zandt, 204 App. Div. 856, affirmed.
    (Argued December 11, 1922;
    decided January 9, 1923.)
    Appeal' from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered November 18, 1922, affirming a judgment in favor of defendants entered upon a decision of the court on trial at an Equity Term. The relief sought was a declaratory judgment, pursuant to section 473 of the Civil Practice Act, that moneys raised by tax in the city of Rochester appropriated to and for the use of the board of education of said city and expended for public education are not part of the amount to be raised by tax for city purposes within the meaning of that part of section 10 of article 8 of the Constitution of the state of New York which provides, “ the amount hereafter to be raised by tax for county or city purposes, in any county containing a city of over one hundred thousand inhabitants, or any such city of this state, in addition to providing for the principal and interest of existing- debt, shall not in the aggregate exceed in any one year two per centum of the assessed valuation of the real and personal estate of such county or city, to be ascertained as prescribed in this section in respect to county or city debt.”
    
      Isaac Adler for appellant.
    
      Charles L. Pierce, Corporation Counsel, for respondents.
   Judgment affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.  