could no longer be used for the purpose for which the fund was created, it should be transferred to the general fund of the corporation. Section 3799 (103 O. L., 522) provides for the transfer of the balances remaining in funds other than proceeds of special levies, bond issues or loans, and the effect of these two sections is to quite clearly distinguish between the transfer of balances in funds. raised by special levies and other funds under the last mentioned section. So that your first three questions may be answered in this way: That the funds raised by a special levy under Section 4450, can be used for no other purpose than to defray the proper expenses incident to epidemics, threatened epidemics or the unusual prevalence of a dangerous communicable disease, and to prevent the spread of such disease, and if a balance remains in such fund which cannot be used for those purposes, and which is not needed therefor, such balance or surplus shall be transferred immediately to the municipal sinking fund. Question No. 4 questions the legality of "such a genreal annual levy *** under Section 4450." Consideration of the terms and conditions upon which the powers granted by Section 4450 may be exercised rather negatives the idea of an annual levy, in this that the section does not seem to have contemplated a regular annual occurrence of epidemics or threatened epidemics, or "unusual" prevalence of disease, nor that such funds would not otherwise be available. But this department would be unable to lay down any hard and fast rule; in fact, no general rule would be attempted at all, as it would be imposible to say whether an annual levy was legal or not without information as to the existence or non-existence of the conditions set out in this section, and as to this it may be remarked the health officials in the first instance are the judges. So your fourth question can be answered by the statement that the statute itself furnishes the rule and that under it in the year or years or at such time or times as there exist cases of epidemic or threatened epidemic, or an unusual prevalence of a dangerous communicable disease, and funds are not otherwise available, the council of a municipality may exercise the powers granted by Section 4450. While your inquiry is directed to Section 4450 and no mention is made of the levying Section 4451, yet it must be assumed that the levy was made under Section 4451 for the purposes mentioned in Section 4450. It must be added that not all levies under Section 4451 are exempt from tax limitations as emergencies, while a levy made for the purposes referred to in 4450, have been held to be such an emergency. See State ex rel vs. Zangerle, 95 O. S., 1. Service as a Teacher in a Privately Endowed School, College or Institution Located Within the State of Ohio, and Which Later Becomes a Tax Supported Institution Under Public Control Should be Allowed by the State Teachers' Retirement Board In Its Computation of Prior Service as a Teacher Even Though Such Service as a Teacher Was Rendered Prior to the Time That Such School, College or University Became a Tax Supported Institution and Under Public Control. With the Words of Limitation Appearing in Section 5896-30 G. C., to-wit, "For Similar Service as a Teacher," the Claim of a Teacher for Prior Service Credit Cannot Cover Similar Service in Another State Unless Such Service as a Teacher Was Rendered in the Public Day Schools of Another State. No. 1927-(Opinion Dated March 19, 1921.) Hon. W. E. Kershner, Secretary State Teachers' Retirement Board, 66 South Third Street, Columbus, Ohio. Dear Sir: Acknowledgment is made of the receipt of your request for the opinion of this department upon two questions concerning the operation of the state teachers' retirement system. Your first question reads as follows: "The Municipal University of Akron is a tax-supported institution, but until recent years was operated in the name of Buchtel College, a privately endowed institution. If the trustees of this institution which is now a public institution should vote to accept the privileges of the State Teachers' Retirement System, would service in this institution, while it was operated as Buchtel College and before it became an institution supported by public funds, be regarded as prior service?" Pertinent sections of the statutes in part are as follows: Section 7896-2: "A state teachers' retirement system is hereby established for the teachers of the public schools of the State of Ohio.* * *" Section 7896-26: "Each teacher, upon becoming a member shall file a detailed statement of all his previous service as a teacher ** 66 * * * the retirement board * Section 7896: * * shall issue to each present-teacher a certificate certifying to the aggregate length of all his prior-service as a teacher as defined in this act.” Section 7896-1: 66 * * 66 * * * 'Prior-service' shall mean all service as a teacher, as defined by this act, rendered before the 66 a "Present-teacher' shall mean any person who was teacher, as defined by this act, before the first day of September, 1920, and * * * * "(b) who was a teacher of a school or college or other institution on said date, * * and continued thereafter to be a teacher thereof until he, with the teaching staff of such school or college or other institution, became a member of the retirement system * Section 7896-22: "The membership of the retirement system shall consist of the following: "(c) The teachers in any school or college or other institution supported in whole or in part by the state or any subdivision thereof and wholly controlled and managed by the state or any subdivision thereof shall become members on the same terms and conditions as the teachers in the public schools, provided that the board of trustees or other managing body of such school, college or other institution, if such institution is now in existence or if in existence on said date, shall agree by, formal resolution adopted before September first, nineteen hundred and twenty-one, to accept all the requirements and obligations imposed by this act upon employers of members. * Service in such schools, colleges or other institutions shall be then considered in every way the same as service in the public schools so far as the purposes of this act are concerned, * * * * In your statement of facts you indicate that Buchtel College, a privately endowed institution, later became the Municipal University of Akron, and is a tax supported institution at this time. Your question is whether the teachers in the Municipal University at Akron should receive credit for prior service as teachers where such service was rendered in the same institution but at a time prior to its becoming a "college or other institution wholly con trolled and managed and wholly or partly supported by the state or any subdivision thereof." Under the provisions of Section 7796-1, supra, the person in question desiring prior service must first be a teacher as defined in the act, and in addition must have the status of a present teacher. Section 7896-1 gives the same privileges and rights to teachers in the universities, colleges and institutions located in Ohio as are given to the teachers in the public schools, where the person in question "continues thereafter to be a teacher thereof until he, with the teaching staff of such school or college or institution, became a member of the retirement system." Under Section 7896-22 the schools, colleges and institutions located within the State of Ohio, have until September 1, 1921, to accept the requirements and obligations of the state teachers' retirement act, and if a school, college or other institution in the state, through its board of trustees or other managing body, accepted the conditions. prior to the date in question, then the teaching personnel employed in such school, college or institution would be granted the rights and privileges of the teachers' retirement act the same as teachers in the public schools. Under the provisions of Section 7896-1, G. C., however, the person in question now teaching in a school, college or university of this kind, in order to secure prior service credit, must have been a teacher piror to the first day of September, 1920. However, the intention of the General Assembly as regards these teachers in schools, colleges and institutions, which accept the provisions of the teachers' retirement act, is more clearly set forth, and is practically blanketed in the following language, which occurs in Section 7896-22, to-wit: "Service in such schools, colleges or other institutions (that is, located in the State of Ohio, and who later accept the provisions of the state teachers' retirement act) shall be then considered in every way the same service in the public schools so far as the purposes of this act are concerned." It must therefore be held, in construing these sections cited above, that service as a teacher in a privately endowed school, college or institution, located within the State of Ohio, and which later becomes a tax supported institution under public control, should be allowed by the state teachers' retirement board in its computation of prior service as a teacher, even though such service as a teacher was rendered prior to the time that such school, col lege or university became a tax supported institution and under public control. Your second question reads as follows: "May teachers in a college supported by state funds who became members of the retirement system under the provisions of Section 7896-42 (c), G. G., purchase credit for similar service in a state-supported institution outside of Ohio on the same basis as public school teachers are permitted to purchase credit for service rendered in public schools of other states, as provided in Section 7896-30, G. C.?" Section 7896-30, G. C., reads in part as follows: "Any present teacher *** in addition to service as a teacher as defined in this act, may claim credit for similar service as a teacher in the public day schools of another state of the United States or any territory or possession of the United States and such service shall be treated by the retirement board and included in his prior service certificate as if it were service in the State of Ohio, provided the teacher shall pay into the employers' accumulation fund an amount equal to the additional liability assumed by such fund on account of the crediting of such years of service rendered outside of the state, * * * on account of such service outside of the state. * * *99 * It is entirely possible that doubt has arisen on this question because of the language of Section 7896-1, where in the paragraph on "prior service" reference is made to "similar service in another state." But the same section provides that this shall not be counted unless "credit * * was procured by a presentteacher as provided by this act." But Section 7896-30 puts a further limitation upon the giving of prior service credit as a teacher to a person who performs such duties, even in a college or institution in another state, because of the words appearing in Section 7896-30, G. C., providing that credit may be claimed "for similar service as a teacher," but such service must have been, under the express language of the statute itself, "in the public day schools of another state." It will thus be seen that with these words of limitation appearing in Section 7896-30, the claim of a teacher for prior service credit cannot cover similar service in another state unless such service as a teacher was rendered in the public day schools of another state. |