ABSTRACT
The beliefs and attitudes of the people about public schools and taxation are usually incorporated, in general terms, into federal and state constitutions and statutes. The legislature of each state has what is commonly called plenary power over taxation and education; that is, it may pass any laws it considers desirable, and these laws must be observed unless they are later found to be inconsistent with provisions of the state constitution or in conflict with federal constitutional provisions. Recent school finance cases have addressed the inviolate nature of the legislative prerogative and have rendered legislative power less plenary as it affects taxation and school funding.
