OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
Arroa~rr GENERAL
‘Opinion Ho. 0=-?36j
"1 shall thank you to advise nosthe
propar procedurets follow in aaK\g the
aases8uw&,,levy and aolleetlon.a ..
By trerkywith Ypein F;Itne yroi 1213, the United
S8atssexprerslyrsnounoedall olain ta the territorywbfch
16 now 8he 38&a of Tsxalr.W~hiJe u sovotoignnation,and
prior to her amcca6ian, Tama declaredby act of her i)on-
@eso, that oivil and olitio41juriedlcOlon af the &qmblia
of Teams axtendedto t!a f~llwlng bound4ryaloag.th4dba-
aoaatr
Oalvestoa County ma ortratsd by aziAct of the
Congrws of the 3e;lublid of Tcaa on i!my 15, 3.838. 1
Camel's Lam 1683, Thr boundaris5 WUa-ersdeffzd in
1839, and egaszinin 18&l, whf&h'Latturd~llneatfoaFe:wi.ne
In effect. Tiiecrllo b&&in ut a pol~t %a the shw,rar QP
t&e Gulf 0E Xexlaosa and aher sotkingtha 4wt, north end
wet linaa of tiw county,the au8 acirntinusa:
__ _.
617
i40n0tab3.4 G4OT$4 8. 3seppuwd, ?a&* 1,
AsMule 723%, uhiob pwidest
*A64666si&nt: or land8 re:rderadto the
Coraptraller under the ravieioxia of thir
ohaptershell&s mrde gy the patty r&dering
ths M w&a' orfh as to %hels value1 but
if thu Ca*~tmll4r thirt!cr the vrluatioatoo ,
low he shallobjeotlaod it the Gmptroller
aad thenperty rendering the hnd 6wot
_. agree, Ween the Camptrolbar rhlll %uaesa
the aaae at 8ueh f&ue 4s he aurythinkit
fr worthy aad, li the pemy rendering feda
the th4:'ass44oia4nt is too high, he is4y
appeal to the board of equU.so"vion, whi4I.t
fer rudb gnupos*s shall cv~Mtls% of the
Gwsmvr, AttorneyOenerel sad t&e 3eeotretery
of State, and Choir dooirloxt shalL be %ml~e
lrrtiols7293; wialoh wid4s that "The .blliea
. . upon lands aituotedin t r e territorynotilaid off
&o cwuaties; shall bo pald and aol..leatcd at the~~of’fice
of the Cwaptroller, under tuok xw‘ug;uSatioasPB be may
adclst for that piqw4ec*
These 40mtitu%i*rl%l and n~4tutiory ps#~i8iQn8
set ouo &IS the lrsssntiala
of the ntseesiq and aolleatlq
otrwtwe on the taxableintereateLn Land in t&e barri-
tory in qusstioa. The deeellaand~~enrhmiaaare 1ehto
tCe Coaptr~ller'o rufe+r&xhg.po~~er given hia by the
%tatuteequotad.
The levy& sf‘th &ax eiitiieterritoryioqtired
atcut ia tmludod fr the lee+ fixed by t&a board provided
f@s in Article7541, wU.cL io uaqxmed of the Gavemos,
the Cozptrollez,nn~ t&i &ate Trea8ur~rc A levy 0Z texe8,
68 io poLr&edosctby Caolep,ia the set wlicrBSixes the
sub ectc.>andfrte of tttxstlon.XIX Gwoley Taxatioa(4tiX
Ed. j 20@+1 sec. 1012. The subject of twtiou ia fixed
by Article BUS 9ectio.i 1, of &Ike Cmst~tutilw~and Artiole
7043, vit., wi propertywit& ttis Aet6,w %nd only the
fixirtg of Ctiarltu lo delegatedho th* hoard acraosdlngto
the fmula set out in said dx%lol.e 7043. 'Ptrlrr rate 90
Pfxed ia a;?plicabhto the territmp hera conridertd.
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