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  5. 206 N.W.2d 69 (1973)
 

STENE v. SCHOOL BD. OF BERESFORD IND. SCH. DIST., NO. 68

Nos. 11174, 11175.

206 N.W.2d 69 (1973)

Richard STENE et al., Appellants, v. The SCHOOL BOARD OF BERESFORD INDEPENDENT SCHOOL DISTRICT, NO. 68 OF UNION COUNTY, South Dakota, Respondent.

Supreme Court of South Dakota.

Rehearing Denied May 3, 1973.

Attorney(s) appearing for the Case

Charles Lacey, Sioux Falls, for appellants.

John E. Simko, of Woods, Fuller, Shultz & Smith, Sioux Falls, for respondent.

Thomas E. Simmons, of Bangs, McCullen, Butler, Foye & Simmons, Rapid City, for amicus curiae Associated School Boards of South Dakota.

WINANS, Justice (On Reassignment).

The respondent school board passed two similar resolutions dated March 1, 1972 and March 13, 1972, respectively, declaring a surplus to exist in the district's general fund. Each resolution authorized the transfer of $100,000 from the general fund to the capital outlay fund. The appellant taxpayers appealed from the dismissal of their appeals by the circuit court. Appellants contend that such transfers violate Art. XI, § 8 of...

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