To register or transcribe a legal document into an official record upon its execution.
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6
Lawyer Inrolls Plan Agreement
Infinity Bank drafted a prepaid legal services contract with a community group. The firm's paralegal transcribed the signed document into the county recorder's permanent ledger to complete the filing. This step satisfied the requirement that the organization operate independently of the lawyer while using direct contact to sign up members.
University Inrolls Tax Documents
Bob Jones University prepared its annual tax-exemption filings after the Supreme Court decision. The controller transcribed the final forms into the IRS master record book. Completion of the inrolling step allowed the university to maintain its status under the new nondiscrimination requirements.
Bob Jones University v. United States461 U.S. 574, 600, 103 S.Ct. 2017, 76 L.Ed.2d 157 (1988)
Until 1970 the Internal Revenue Service granted tax-exempt status to private schools without regard to their racial admissions policies under section 501(c)(3) of the Internal Revenue Code.
On January 12, 1970, a three-judge district court issued a preliminary injunction in Green v. Kennedy prohibiting the IRS from according tax-exempt status to private schools in Mississippi that discriminated on the basis of race. In July 1970 the IRS concluded it could no longer legally justify allowing tax-exempt status to private schools practicing racial discrimination and announced it would not treat gifts to such schools as charitable deductions. The IRS formalized its revised policy in Revenue Ruling 71-447, stating that a school not having a racially nondiscriminatory policy as to students is not charitable within the common-law concepts reflected in sections 170 and 501(c)(3).
Bob Jones University is a nonprofit corporation located in Greenville, South Carolina, whose purpose is to conduct an institution of learning giving special emphasis to the Christian religion and the ethics revealed in the Holy Scriptures. The university operates a school with an enrollment of approximately 5,000 students from kindergarten through college and graduate school and requires its teachers to be devout Christians while teaching all courses according to the Bible. Until 1971 the university completely excluded Negroes. From 1971 to May 1975 it accepted no applications from unmarried Negroes but did accept applications from Negroes married within their race. Following the Fourth Circuit decision in McCrary v. Runyon, the university revised its policy. Since May 1975 the university has permitted unmarried Negroes to enroll while maintaining a disciplinary rule that prohibits interracial dating and marriage and expels students who violate it. The university continues to deny admission to applicants engaged in an interracial marriage or known to advocate interracial marriage or dating.
Until 1970 the IRS extended tax-exempt status to Bob Jones University under section 501(c)(3). On January 19, 1976, the IRS officially revoked the university's tax-exempt status effective December 1, 1970. The university paid a $21 federal unemployment tax for 1975, had its refund request denied, and filed suit in the United States District Court for the District of South Carolina seeking recovery of that amount while the government counterclaimed for $489,675.59 in unpaid taxes for 1971 through 1975. The district court ordered the IRS to pay the refund and rejected the counterclaim, but the Fourth Circuit reversed.
Goldsboro Christian Schools is a nonprofit corporation located in Goldsboro, North Carolina, established to conduct an institution of learning giving special emphasis to the Christian religion and the ethics revealed in the Holy Scriptures. Since its incorporation in 1963 the school has maintained a racially discriminatory admissions policy based upon its interpretation of the Bible. Goldsboro has for the most part accepted only Caucasians. On occasion, however, the school has accepted children from racially mixed marriages in which one of the parents is Caucasian. Upon audit the IRS determined that Goldsboro was not an organization described in section 501(c)(3) and required it to pay taxes under the Federal Insurance Contribution Act and the Federal Unemployment Tax Act. Goldsboro paid the IRS $3,459.93 in taxes for one employee for the years 1969 through 1972 and filed suit in the United States District Court for the Eastern District of North Carolina seeking a refund while the government counterclaimed for $160,073.96 in unpaid taxes. The district court granted summary judgment to the IRS on its counterclaim, and the Fourth Circuit affirmed per curiam.
The Supreme Court granted certiorari in both cases. The cases were argued on October 12, 1982. The Court decided the cases on May 24, 1983.
The Board of Education drafted a release form for religious instruction on school property. The clerk transcribed the executed document into the official district register. The inrolling created a permanent record that later supported the constitutional challenge to the released-time program.
Illinois ex rel. McCollum v. Board of Education330 U.S. 1, 12 (1947)
In 1940 interested members of the Jewish, Roman Catholic, and Protestant faiths formed the Champaign Council on Religious Education and obtained permission from the Board of Education of School District No. 71 to offer weekly classes in religious instruction to public school pupils in grades four through nine.
Classes met for thirty minutes in the lower grades and forty-five minutes in the higher grades, were held in regular public school classrooms, and were taught by instructors employed and paid by the Council but subject to the approval and supervision of the school superintendent.
Parents signed printed request cards designating the religious group their children would attend. Pupils whose parents consented were released from their regular secular classes to attend the religious instruction; pupils who did not participate were required to leave their classrooms and pursue secular studies elsewhere in the school building. Attendance or absence from the religious classes was reported to the secular teachers using the same forms used for other subjects.
Illinois law required children aged seven to sixteen to attend the tax-supported public schools during regular hours unless they attended approved private or parochial schools. Vashti McCollum, a resident and taxpayer whose child was enrolled in the Champaign public schools, filed a petition for mandamus in the Circuit Court of Champaign County seeking an order directing the Board to prohibit all religious instruction in the public schools.
The Board answered that the program did not violate the state or federal constitutions. After evidence was presented and findings of fact were made, the trial court denied the petition. The Illinois Supreme Court affirmed. McCollum appealed to the United States Supreme Court, which noted probable jurisdiction.
San Antonio Independent School District prepared a petition challenging the state funding formula. The secretary transcribed the signed petition into the state education department's permanent ledger. The completed inrolling allowed the district to proceed with its equal-protection claim.
San Antonio Independent School District v. Rodriguez411 U.S. 1, 93 S. Ct. 127, 36 L. Ed. 2d 16 (1973)
In the summer of 1968 Mexican-American parents whose children attended elementary and secondary schools in the Edgewood Independent School District in San Antonio Texas brought a class action. They sued on behalf of schoolchildren throughout the state who were members of minority groups or who were poor and resided in school districts having a low property tax base. Named as defendants were the State Board of Education the Commissioner of Education the State Attorney General and the Bexar County Board of Trustees. The complaint was filed in the United States District Court for the Western District of Texas. A three-judge court was impaneled in January 1969.
The Texas system of financing public education originated with the state's first constitution in 1845. It evolved through constitutional amendments permitting local school districts to levy ad valorem taxes for school buildings and maintenance. These local revenues were supplemented by distributions from the state's Permanent School Fund established in 1854 and the Available School Fund.
In the late 1940s the legislature enacted the Minimum Foundation School Program. Under the program the state supplies approximately 80 percent of the cost of teacher salaries operating expenses and transportation. Each district contributes the remaining 20 percent through a Local Fund Assignment. The assignment is calculated by an economic index reflecting relative taxpaying ability. Every district also levies additional local property taxes beyond the assignment to supplement its foundation grant.
For the 1967-1968 school year the Edgewood Independent School District had an average assessed property value of $5960 per pupil and a median family income of $4686. It raised $26 per pupil through local taxation at a rate of $1.05 per $100 of assessed valuation. It received $222 per pupil from the Foundation Program and obtained $108 in federal funds for a total of $356 per pupil. By comparison the Alamo Heights Independent School District had an assessed property value exceeding $49000 per pupil and a median family income of $8001. It raised $333 per pupil locally at a rate of $0.85 per $100 received $225 from the Foundation Program and $36 in federal funds for a total of $594 per pupil. Similar disparities in per-pupil expenditures existed throughout the state. They were largely attributable to differences in the amount of taxable property within each district.
In December 1971 the three-judge District Court rendered judgment holding the Texas school finance system unconstitutional under the Equal Protection Clause of the Fourteenth Amendment. The State appealed. The Supreme Court noted probable jurisdiction in 1972 to consider the constitutional questions presented.
New York transcribed its steamboat licensing statute into the official session laws after passage. The legislative clerk completed the inrolling step by entering the text into the bound state register. This action preserved the statute for later review in the interstate commerce dispute.
Gibbons v. Ogden22 U.S. (9 Wheat.) 1, 211 (1824)
In 1798 the New York Legislature granted Robert R. Livingston and Robert Fulton the exclusive right for twenty years to navigate the waters within the jurisdiction of the state with boats moved by fire or steam, a privilege later renewed and extended in 1803 and 1807. The right was assigned first to John R. Livingston and then to Aaron Ogden, who thereby claimed authority to operate steamboats between Elizabethtown, New Jersey, and New York City. Thomas Gibbons, meanwhile, took possession of two steamboats, the Stoudinger and the Bellona, which he employed in the same waters while holding a license issued under the federal Act of February 18, 1793, for enrolling and licensing vessels to be employed in the coasting trade and fisheries.
Gibbons filed a bill in the Court of Chancery of New York against Ogden seeking an injunction to restrain Ogden from navigating those waters with steamboats. The bill recited the state grants and the assignment to Ogden, alleged that Ogden was violating the exclusive privilege, and prayed for injunctive relief. Gibbons answered that his vessels were duly enrolled and licensed under the 1793 federal statute and insisted on his right to navigate between Elizabethtown and New York notwithstanding the state legislation.
The Chancellor awarded the injunction and, after hearing, perpetuated it on the ground that the New York acts were valid. The Court for the Trial of Impeachments and Correction of Errors, the highest court of the state to which the cause could be carried, affirmed the decree. Gibbons then appealed to the Supreme Court of the United States.
Congress prepared the immigration bill after the presidential veto. The enrolling clerk transcribed the override resolution into the permanent congressional record. The completed inrolling triggered the statutory effective date that the executive branch later challenged.
Immigration & Naturalization Service v. Jagdish Rai Chadha462 U.S. 919, 954 n. 16, 103 S.Ct. 2764, 2785 n. 16, 77 L.Ed.2d 317
In 1966 Jagdish Rai Chadha, an East Indian born in Kenya who held a British passport, was lawfully admitted to the United States on a nonimmigrant student visa that expired on June 30, 1972. In October 1973, the District Director of the Immigration and Naturalization Service informed Chadha that he had remained longer than permitted and was therefore deportable. Chadha conceded deportability but applied for suspension under section 244(a)(1) of the Immigration and Nationality Act of 1952.
On June 25, 1974, an Immigration Judge acting on behalf of the Attorney General suspended Chadha's deportation and adjusted his status to permanent resident after finding that he satisfied the statutory criteria of seven years' continuous presence, good moral character, and extreme hardship. A report of the suspension was transmitted to Congress as required by the Act.
On December 16, 1975, the House of Representatives passed a resolution disapproving the suspension for Chadha and five other aliens on the ground that they did not meet the statutory requirements, particularly as to hardship.
Pursuant to the House resolution, the Immigration Judge reopened the deportation proceedings. Chadha moved to terminate them on constitutional grounds, but the Immigration Judge ruled that he lacked authority to declare the resolution unconstitutional and ordered Chadha deported. Chadha appealed to the Board of Immigration Appeals, which likewise held that it had no authority to pass on the constitutionality of the resolution and dismissed the appeal.
Chadha then filed a petition for review in the United States Court of Appeals for the Ninth Circuit. The Immigration and Naturalization Service appeared and urged the court to hold the House resolution unconstitutional. After inviting briefs from the Senate and House as amici curiae, the Court of Appeals held the resolution unconstitutional because it was a legislative act that failed to satisfy the requirements of Article I, sections 1 and 7, and set aside the deportation order.
The Supreme Court granted certiorari in the consolidated cases to address the constitutional question.
What does the older spelling inroll signify in legal documents?
It refers to the historical practice of transcribing an executed legal instrument into an official register to create a permanent record.
Does inrolling a document affect its validity today?
Modern practice uses electronic filing, but the underlying requirement of official recordation remains the same as the former inrolling process.
514 U.S. 549 (1995)
…one percent of all Americans received secondary education through attending a high school. See id. , at 11.) As public school enrollment grew in the early 20th century, see Becker 218 (1993), the need for industry to teach basic educational skills diminished. But, the direct economic link between basic education and…