The statute providing supplementary transportation for children attending school in compliance with compulsory school attendance laws, providing for payment of such transportation from general funds of county, making transportation available to children attending common, private, sectarian, or parochial schools, is tax legislation for a public purpose and is not violative …

Some state courts have sustained statutes granting free transportation or free school books to children attending denominational schools on the theory that the aid was a benefit to the child rather than to the school.

—we upheld the constitutionality of this 1944 Act as one not designed to aid secular or private schools, but to protect all children from the hazards of the highway who under our compulsory attendance law were forced to attend school.

—the court appellate of Kentucky disposes of the problem by obliquely approaching the issue and stating: "The fact that in a strained and technical sense the school might derive an indirect benefit from the enactment, is not sufficient to defeat the declared purpose and the practical and wholesome effect of the law.. "

The consttutionalitv of legislation authorizing transportation, at public expense, for children attending parochial schools has been upheld in states where the constitutional provisions invoked in opaposition are couched in language stronger and more precise than that contained in article severth.

This law provided free public transportation of parochial school children to the school of their choice in Kentucky

Nicoletti, James F.: 327 Niebuhr, H. Richard: 73, C9 Niebuhr, Reinhold: 8, 9, 282, 390, 852, 1073 Nolde, O. Frederick: 429 Noll, John Francis: 168 Non-Sectarian Bus: 1137 Nona,(Sister) Mary, OP: 398 NORTH CAROLINA: 776 NORTH DAKOTA: 359, 936-940.

The constitutionality, under state constitutions, of furnishing free textbooks and free transportation to parochial school children is in conflict.

Since Stroube and Whaley, the rule that the Commonwealth (and other taxing authorities) are not precluded by Section 180 from using surplus dedicated taxes for General Fund purposes has remained so well settled as to appear only infrequently and tangentially in our cases.

—this Court held that furnishing transportation to private school students was a legitimate "exercise of the police power for the protection of childhood against the inclemency of weather and from the hazards of present-day highway traffic."