R-461
~HICE DANIEL
*,(‘cm!XEx GESERAL May 20, 1947
Hon. Claud Gilmer, Chairman Opinion No. V-210
Committee on Appropriations
House of Representatives Re: The constitutioLla1ity
Austin, Texas of H.B. 199, by Wise-
man, relative to an
appropriation to pay
taxes to the bkgdelle
Independent Sohool
Uiatriot.
Dear Mr. Gilmr:
You .have requested the opinion of this De-
partment aa to the constitutionality of House Bill No.
199, whioh is as follows:
.~
“An Aot mating ‘anappropriation of
One Thousand Fifty-Three and 16/100 Dol-
lars ($1,053.16);~or so much theresf as
may be necessary, out of $he General Rev-
enue Fund to pay taxes due by the State
to a certain independent school district;
and declaring an emergenoy.
“Be It enacted by the Legislature
of the State of Texas:
%eoticn 1. The sum of One Thou-
eand Fifty-Three and 16/100 Dollars
($1,053.16), or as much thereof as may be
neoessary, is hereby appropriated out of
the General Revenue Fund to pay texes due
by the State of Texas to the Maydelle In-
.6epemMn,llt;
soho Ql&rict for the years
1943, 1944 and 1945 and 1946.
“Section 2. The fact that Article
2784b.of the Revised Civil Statutes of
Texas, 1925, and Article 7150, Section
2-A and Seotlon 3-A, Acts of the Forty-
first Legislature, Fifth Called Session,
Chapter 47 ma Chapter 49, pages 190 and
191, Seotion 1 of each chapter, provides
tha,tthe State shall pay taxes creates an
Hon. Claud Gilmer - Page 2 (V-2LO)
emergency and an imperative public ne-
cessity that the Constitutioaal Rule
requiring bills to be’realfOLLthree
several days in each Rouse be suspended,
and said rule is hereby suspended, and
this Act shall take effect aad be in
force from and after its pessrage,and
it la so enacted.”
Chapter 39, Aot s of t&o 41st Legislature,
5th Called Session, 1930, page 179, (Article 2704b,
V.C.S.) is in part as follows:
Weotion 1. Thatfrant and after
the passage of this Act, all land in
Cherokee County, Texas, owned by the.,
State of Texas and Prison Coormlssionof
Texas, except the land heretofore‘set
aside for the Rusk State Rospfital,but
inoluding the land heretofore set aside
to the Agricultural & Meohaaiaal College
for re-forestration purposes, shall be
subject to taxation for school purposes
where any such land is embraoed within
the~metes and bounds of any itiependent
or common school district.
“Seotion 2. Where any such iand
is embraced within the metes cad bounds
of any independent or c0nuw5 school dis-
trict, the Trustees of the Pndependent
Sohool District, of the Comissioners’
Court for a Common School uistxiot, are
hereby authorized to levy sod zause to
be assessed and collected taxm for
school purposes for the amount.and in the
manner prescribed by the Genenl Laws
for the levy of school taxes.
mSection 3. The taxes berein pro-
vided for shall be assessed an% collected
in the manner now prescribed ~YJGeneral
Laws for the assessment and coUecti.on
or school taxes. . .”
Chapter 47, Acts of the gist Legislature,
5th Called Session, 1940, page 190 (titicle 7150, Sub.
18, V.C.S.) is in part as follows:
son. claud Cilmer -~Page 3 (V-210)
WSeotion 1. Th.atArticle 7150,
Revised Civil Statutes of Texas, 1925,
provide for the exemption of such prop-
erty from taxation be amended by adding
thereto another Section, No. 3a, as
follows:
"Section 3-a. Provided that any
territory that has been acquired or may
hereafter be acquired, by the State of
Texas, as a part.of any State Prison
Farm or property, shall not hereafter
be exempt from the payment of its pro
rata part of any maintenance tax of a
public school district of which the said
territory was a part at the time said
maintenance tax of the said district
which are now outstandlog was votedi,or
which is a part of said district at the
time any maintenance tax my hereafter
be voted by said district; and the pro
rata part of said tax that shall be
paid by said territory shall be the pro-
portionate part that the assessed valua-
tion of such territory for county pm-
poses is of the total assessed valmtion
of the school district for the year in
whidh such taxes are assessed. Provfaed,
also, that the said maintenance tax shall
be paid by the governing Board or tinage-
ment of the State Prison System out of
any funds appropriated thereby by the
Legislature. It is hereby specifically
provided that the said maintenance tax
shall be paid for each year that has
elapsed since any such territory of a
school district was aoquired by the State
for and as a part of said prison system.
. . .n
"
--Chapter49,'Aots of the 41st Legislature,
5th Called Session, 1940, page 191, (Art. 7150, Sub. 17,
.l.C.S.)is ih_part:as follows:
_
‘;‘s;;tionil.
That Chapter 81, page
224, of the Cenerai and Special Laws of
%he Bifst'called session of the 40th Leg-
i~latu~ke;.19%7,-be.andthersame is hereby
amended so as to hereafter read as fallows:
Hon. claua Cilmer - Page 4 (v-210)
"That Article 7150 of the HeViSed
,ciVil Statutes Of Texas, 1925, providing
for the exemption of certain property
from taxation, be amended by adding there-
to another Section No. 2-A, as fo~llows:
"Section 2-A. Provided that any
territory that has been acquired mr may
hereaft8r be acquired, by the St%te of
Teras, as a,part of any State Prison Farm
or property, shall not hereafter be ex-
empt from the payment of its pro rata
part of any bona tax of a public 5ohool
district of which the said territory was
a part at the time bonds of the 5aid dis-
trict which are now outstanding were is-
sued, or which is a part of said &strict
at the time of the issuance of bm@s
which may hereafter be voted; and &he pro
rata part of said tax thGhal1 &W paid
by said territory shall be the proportion-
ate part that the assessed valuatimn of
such territory for county purpos8~5i.5of
the total assessed valuation of tka school
district for the year in'which sue% taxes
are assessed. Provided, also, tha% the
said bond tax shall be paid by th8 govern-
ing board of management of the StatlePris-
on System out of any funds approprilated
therefor by the Legislature. It is hereby
specifically provided that the saifibond
tax shall b8 paid for each year that has
elapsed since any such territory o.?a
sohool district was acquired by the State
for and as a part of said prison system,
if any bonds were then outstanding." (Em-
phasis added)
-Under the ruling of this Department in Cpin-
ion No. V-161, approved April 23, 1947, mnd for the iden-
tical reasons stated therein, Chapter 39 and Chapter 47,
Acts of the 41st Legislature, Fifth Called Session,Supra,
are each unconstitutional and void and, %h8refOr8 insofar
as House Bill No. 199, is predicated up05 the constitu-
tionality of either or both of said lawa, it is also un-
constitutional and void for the same reamns stated in
Opinion No. V-161.
The language of House Bill ND. 199 does not
indicate whether or not the taxes "dtieby the Stat8 of
Texas to the Maydelle Independent School District for
.
uca, Claud Gilmor - Page 5 (V-210)
+-,,years 1943, 1944 and 1945 and 1946" are Ynaintensncen
:,cxesunder the provisions of Chapter 47; supra, 0r"bond"
:ex8s under the provisions of Chapter 49, supra.
Chapter 49, supra, is a valid law, save and
except the following clause, "or which 1-sa part of said
!!8trictat the time of the issuance of mnds which may
be voted". The emphasized clause is unconsti-
:.*:e:ifter
zilonal and void for the same reasons stated in Opihion
fib.V-161. However, since such unconstitutional clause
ce.1be severed from the remainder of the Act without de-
r:roying its purpose, the balance thereof is constitu-