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OFFICE OF THE All-ORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
ATTORNEY GENLRAL
-9
Ron. George R. Sheppard
Clomptrollerof Publio Aooounta
‘.
Austin; T&as
IhMr;SiF:
o~inion.~o. 0-6
Rer Doeslthed
944, preaenta.ior
ion of whetheror
h Leg?.elatuPe,$939,
arly payment'of ad
talorem toxea. hool dlstriots and I
road dlstrlots, olleoted upon the
State and ooqnt rder 0r the oorhmie-
sloneh3 ooti a
holds in eiieot that all
x roll must be paid and
eotor at the came time, and
ty, ownmon aohool, and roads
to that oplnlon for the
we have not oterlooked Artiole
and not oarrent’taxe6. Itsis oodified ae a.pqirtof Chapter 10,
Dellnqusat~Taxsa, V. R. 0. S., Title 122. Thia.ohaptar oon-
talns Artloliis7319 to 7Md,, inolusire, under the heading
"Wlinquent Taxes.* la any event it is observed that the tax
OOlleotor is 506 'authorizedto issue bla final reoelpt sqldsno-
ing the payment thereof until the other taxes assessed upon
ths same roll are paid,
396
,BothWerge IL Sheppard,page 2
ua ~exadae this OQMwLUtiianaf a&ad-
.xuEt,,-'i0t
roads a6 fel.ltiS,
menti.,.It'~ inolading the caption!
"HOUSE JOpIT RsS&TIoN-
%&t#e an h&&li9At to t&L.
whew they y~ul$ st@rwlse~ beoome del'tqqaant~
and protidlA&
th6t this Amaidme5t *ll beeeme ersotioe 4 gMliwp~1,
.’ 19391
prwidlA&for a~ eleotlon oh the quastlon BT adoption or
rejeotioq of this AmendAsnt~grovldlA&for the &molamatioA
aad~PUbLiWtiOA thereoigand nlaklw &A approprlatlanthere-~
fox; and presoribing the form 0r boU.ot.
“Be It ve~&yA by the LeiglslatureOS’the State of Tezast
f
YlmTsoiJ 1. .%-!tthe htatitutian of the SBate of
Teiae.be~6m6ndedby adding a new SeooSfonto Artlole VIII
to be Itmwn a0 t+etlan20 and ba read as r0lbt40t
?SwSioa 20, ‘,Ho.property of any klntl in thle~ State
* .ti43;‘8;6r? bi lbeeieod Sor.ad ralosmm tare& et a greater'.
~.mlucthyt Isa,MI g,ae&ia+ke~.‘~u6mar shall-anvBoard
ot.129oQll~tion SF wly~@pwmmoa~ w politrodleub-
,dlrlAt,oA.&'Itul;~di~fcs)oiot~ulthi~
tk%ieState 11x the
ialae 6r AA~ groiyrtyfop tax porposee'staoaw this&it8
fair .or@h market ,.talae prfmldod that in order to enooumge I
1axea, $he Le~lelaSurs ‘ohallbate
that.the ‘Seqpamr &mll.3e .. allared
g@yOrAfiieAtal
and pol&foal subdlrl-
1 ae~and teulug dlettia4p of the Stab8 a three per oent
,738) dikomiat~onad.talorapltakes due the Stetii or.dob
sag golisQID?a*@,ox pos1,164 mbdiYlel?p or.m die
Srlot o? 'OhaL&Ate ii 6qOh ta300,are pald d.noty~ .(W)
:d8ym beC~,se)ho .d$tewhtig’~
$iieywould othe.~ies bau~e
delln rripfi;
tmd the t-or efmL1 be allaw@ a two per
.osoa P2%)~dlswunt OA Said Oesea ii paid:slzt~.(66) d&y6 ,
I
befare.said tamm weuld~beoome delinquent and the tax-
p6~erlrballbe allowedA on+ gqr sent (l$~.&ieocns~t.ir i
‘eeld Sax09 am mid thlstt (38)~ days Wor~,theywma.Id
othsirlaebroame~delinqwst, This aamndmei~b ‘&all be. ‘.-.
Januarpl, 1999. The Znefelhture~ ohall pa00
laws ror the proper adalnletrat2on@ this
WEbi t.. Tk* $w*oirrg Qanatitutbuml Am@ment
shell be mbafC$ed to. a tote @f fhe qualified eleotore o$
thle Strbo at a epeola& eleut$on to be held Theo oat the
I atate or’Teoar 011the 23rd day or Auguet; 1937, a T whloh
eleotion a31 totemi ra*orlm the prepomtd Amendmsnt shall
write or have printed OA thhelrballbb the tollewingwordet
*lok t&e Aaendment ts the Stat@ Waetltatlon prmld-
bg that properbyeholl nwer be aeecillasd forktaxes’at
more than its fati oaeh market yalue,~and providingthat
in order to etsoouragotibepr&mpt paymentof ad taloreun
taxes, the Lrglelatureehall h&e the power to permit a
dleoount for the paymentoi e&mebetors they beoone
de1inquent.i
t
s
Hon. George E..Sheppard, page 4
.??hoSeYotxersopposing said proposed iUWAdaa0At
sb+l write or have prInted OA their ballots the
*ass:
“AfWlWT the &eAdIReAt to the State cOAStitUtidA
pro~idlng that property shall never b6 assessed for
we at ware than ftm fair oanb market ~elue, a.Ad
‘prwidl.ng,.thatiA order to OnOoU'agO the prompt :,
payaegt or ad valorem taxes, ths Le&lelature shall
have the.power tompsrait a dksoount far the paymdi
or same b&ore they beooma delinquent.
11 . and gLYing the Legfslaturepcnmr ,topravfde
that &‘gtste tid a&l ‘g6rarnmental or polltibal sub
dfYfs.tdnsor.taring dlstriotsnay allow a dleoo~titr.
fiz
payawE of ad ralorfm taba begore the da++ when.wep
wo2d otherwfee betiome delinquert;aAd j$rooiai~gthat
thb Amendment shall beaome stfesttqeJanuarp 1, 1939;:
we Bat0 seorahed~rqrwae language iA thie~eonStitu-
t&xial amen&nsnt that notid justify the Obnofu@ian that .the
elaotSrate~w&Sput upon netlo~eIA yotlia@upon the ‘sank that
its bm.etits, ‘rhritever they &ht be, wefe to be leit..to~the
dlsordtiion-of the ooamlseione~soourt of the respeotlva.eoun~les,
OP that it *as to operate upon Q local optiotibasis, dependent
upon the exeroise of t&e disoretion of the oomnissionersooUrt.
fr this had been tie intention 0r the Legislat+re iA submitting
it to the rote of the people, is $t not reae&able to &mme
thatCtheLeglslattie would have fixed sooe reaeonablo and
~tfOAOl etandards for the guldanoe Of the OOmmis~iOA6rs OOU?t
iA ths exaro;se.of their dieoration.
In oonstruing a statute the oonst$tutlonalprovision
upon whioh it rests Is quite impfmtant. l&my authorities
reoogalaet4e rule ; the latest by our Suprams Court i.5 the
ease of Brasos.E?irer Conservatlohand RsolamatfonDistrict
Y. Costello, 3.43s. Y. (ad) 577, whiah stats6 it thus:
:A statute !aay be mad in oonnsotionwith the OOAstitU-~
timal pmvlsions authoridng the enaotment of suah statute.
IA other words, construingthe statute, OoAetitUtioAal
provisions,mxgbe read into au.doonsW.?sred a part of the
statute. 3r, Tax. Jur., p. 157, Sea. Sb."
399
Hon. Geo. H. Sheppard, page 5
we do.not find It ~%Qeam4ry, how%v%r, t% pass upon
the qti&YtiOAor whether or A6t the Legislature o%uld, within
the limitations of the Constitution,,delegat%this uaqualif'ied
dfllOl?%tiOM~ power ta the OolPsai6B1~0r8 oourt, for iA our
rfew it.ha% not done 80. The above %omaent Ia Sor~the purpose
OA.I.Tof d%mAbtrating the abseaoe of a legI%l%tIve ihtent
lrurofac(LLIdQuaty,%QaU!LOAsohbol, aad reed dIetyi@t tit&esare
00ii%%rMd, .al.lasssssed UPOA the Same Sail as~State taxes,
that the lav 'shouldbe so ooqstraed as to make the pr%oI%o
applIoable to oounty,oomon aehool,and road Blatriottaxes.
When w% ooa% to exsmine the provision% of Senate Dill
l&2 Fa itsentirety what do we find? The pertinent parts of the
bill, 3+&idbg th% %aptIoh,read a8 ~f~llawsr
"DZWXJ?CB FOR ADVANOJX
PAYXgKT OF AD VALGDEM T-8.
nAr~.Aot pFaoIdIng fortax dI%o%uat% to all taxpayers for
taql) due the Stat% and all gow-Atel Snd p%lltIoal
%ubdIvfdI%nsand taxing dIstrIots$ presoribing, the mode,
manrrer,and awant of suoh diaoouuts;and proyIdIng that
the %aue ahall not apply to %ItI%8, tmvhs, eohool dIatxI%ts
and,oth%r aoyemmental subdi~isio~e.u%l%ssaad uutil .ththe
~gorn~~g bodice thereof shall,'by proper OrdlAan88 or
ordar,.adQpt thw proriai suoh &oy%zn,a%ntal
sasa~"om&Mhor~thoerieer yih"tfl..lbla& Qhl .__
not aDDlv't% th% split~paynt%ht OS -taxesin such %ayeruaental
rubdlvlefo~~ repealing Section 1 of Ghapter 10 of the A5ta
.of the.i+ourth Called Seesion of th%~,Forty-third Legislature;
%mndlng Se&ion 2 of Chapter 10 ofkS$%.Aot% of th% Fourth
Galled Session of the Forty-thirdLe&Islature by fIxIag the
poll tax%8 aad ad valorem taxes ahall beaou% deli&
~~~tlmo'whon
‘-tI p,re,aorIbIagthe dut%qa %f t&% Cuaptrcdler of PublIo
Aao%uats$ 'repealingall la*;,aad parta ot 1awnrs.i~ oonilfot
with this Aoti de%larlng th%~L%gIslativeIntant; %nd
deolariag an %lWrg%AQy.
3% It enaoted by the Legislature of the State of Texas;
"SEOTIOW 1. All taxpayers shall be allowed QisOountS
for the payment of
tax@8due Co the stat% aad .a11gOY%Yha%ntal
and p%lItIsal subdivisions%ud taxI* distrlots c&Cthe State,
aaid diraouritato be allowed under the following OOAdttiO5S:
(s) per cent diaoount on~ad valoretitax%% due the
any govexmmntal or polIticaL aubdivlsiooor
400
Hon. Gee. A. Sheppard, page 6
taring district of the State, it suoh taxes are paid
ninety (90) days before the dhte when ~thegwould
otherwise beoome delinquent.;(b)’two (2$) per oent
disoorurtan ad valorem tax68 due the State or due any
&eMatal. or politloal subdivisionor taring dls-
trlot @the State if SUO~ taxes are paid sixty (60)
days before the'datewhetithey would otherwlseb&bonu,
dollnquent;(0) one (15) per Oent di8OoMt on adL+al.Orem
taxe8 due the Stat6 or due any governmentalor pOlItIca
Babdlvl8ionor taxing distrlot~ ot.thO State,.lt suoa
taxes sre paid thlrfy (30) %ags before the date yhen
they rotlldotherwleo beoome dellnquent.~Provided,
.how0ver,that the provision8 0r this B0OtiOn shall not
apply $0 water InproveQentd28trlots,.lrr1gation dia-
triote, levee dietriots,water oontrol dicltrlot8, and
other governmentalBubdivlsions,oltl?e, towns .and
bindependent sohool distrlota Wile88 and until the
governing body of eaoh water iaprovementdlstrlots,
irrigationdiatriots,levee di8trlots:, water oontrol
df8triOtri,and OttbargOqer&UWUt~ SUbdivisions,.olties,
@wn8, or Independentsohool dlstriateby ordinanoe,
rdsolutionor order, @hall adopt-the provlalonahereof;
l
aha 3.n. event any fduoh water im rovement dlstrldt
% ' di8triOt,levee dIrtrIO8 , rater OontrOl dis-
lrrlgatl
trlot, an8 other governmentalsubdlvl8liOn8, oity, town
~riadependent soh001 dintriot eleOt8 to allow 8Uoh
dlsoounts, then the g&.ernln&-bodyor iaoh'wetsr lmprooe- --.
tint dlstr2ot,.irrlgatlondistrlot, levee dlstrfot,~water
oontrol:dlsttiot,- and other novernmentaleubdlvlslon8,
oltp, town or~in~spendent gohool dlstriot, shall.have
po%er~,by the ordlnanoe, reeolutlon or order levying the
annual taze8, to @sIRnate the months fn #hiah suoh
I
rdi8OOMtB Or th 00
one (1%) D0r oent remmotivels shall be .hllowed.but in
:’ 110SVetltShdl the SEUI4e:~ElJBD1Y t0 SDlit DW5leQt Or ttWSS.
Wm. 2. Seation 1 or Chapter.10 of the Aots of the
Four&Called Seaslon of the Forty-thirdLegislature, the
8a.mebeing Artlole 7255a of Vernon's Revised Civil 3tatutes
oi'lg36, htqing been held Invalid by ths, aourts, Is hereby
repealed.
“333. 3. SeatIon 2 or Chapter 10 Of the hots 0r the
Fourth Called Session ot the forty-thirdLegislature, the
sums &sing Artlole 7336,Vernon's Sevised Civil Statutes
I I of 1936, IS hereby anended so as heraarter to read as
:,
~. :
roliools:
.,
4..
401
Eon. Gee. Ii.Shep~pard,page 7
*Artdole 7336. (a) I2 any person shell pep, on or
before Movanber thirtieth of ths year for whloh their
assessment Is made, one-halt (4) or the tame Lmposea
by lax 011 M.III
03 hia.pr@erty, thim he ahall have until
and lnoluding the thirtieth day of the suooeedlngJune,
wlthia.whlth to pay the other one-hali (31 of his Said
tcqs witho~ut pasalty or infare8t thereon.
“1l '8ti4taxpayer,arter paying’8aid one-half (4,
on or before lioowaber
or his ~ta%wz. thirtieth, 88’herela-
befare provldenld,~8hallrall or reruact to pay, on or
befem flrne tUrtleth next ewoe&iag ‘aaidRovenber, the
Other ORdl@kf (A) Or hi8 Said taXO8, tiJWQ6lty Of Oi@t
(8$) gsr .aent.of ths amouut of eald unpaid .taxeashall
ao&rue thoreon.
OQ or l&ore the thirty-
the rOmWbg pWlty
to-wit: During the month of
during tha aobathof Marah
during the month 3r A rll threa ($1
6~1th bf May goup Pti)‘par cent;
during.theBlonBhaf June, rive ($1 pep oent; and on a@
a$ter the Z'lrst day or July, eight (8$) per.sent..
b) AU poti:taxes and all ad valorem taxes, unless
“of
me-half (4) thereof have bs&apald an or before IYoveaber
tieth 8, herelnabavepxotld.ed,ahall beoom delinquent
nat paid pribr to February first of the year next
SU~OsatUng the ~Jaar far whioh the Fatul?a~of the M8e8SIMUlt
TQ~Q;~. the aauat,yare made to the ComptroUar or Pub110
Ii cm-half (&I or said ad valor&m tax68 have
bean pa.6 on or bePore the thlrtleth day of Mooamber as
havain pr&vlded,the-remainin&one-halt (4) at suoh taxes
ahall be delinquent if abt paid before the first day of’
July of the year next suooeeding the yakr far wbioh,$bs
return oi--theasaeesment rolllrr or Ohs oounty am mad* to
the C~anptroller or Publia Aaoounts.
402
&a. Oeo. B. Skieppardj page 8
“(0) If one-hali (4) of suah ad valorem taxes bate
been,palU tan OP before B;oreaberthirtiethd tha year
:n which the aem are aasetmed, the diecountsherein
pro~ldsd for @J+ll be sfieotlve aad ahell apply to .the
: lsst ~halfai t&e ad.Vtlorem taxes if paid ninety (SO),
shty :(&I),and.thirty (301 daya, rsspeetively, prior
ta the rirst da? af July, whnhenthe e-6 beiooamdelinquent
as herein pravtded; but ‘suahdisooant shall not,apply to
the .first+lf of suoh taxes:li We sem have been’p.aid
0~.or before Hovember thirtieth or the year in whloh suoh
art3~rasslltis mabe.
a(d) All delinquent taxes ohall bear interest at the
mte of s’lr (6%) per .a.&$. $er amen rroa the data of, their
dellnquemy, All penalties an6 iattrest~ prwided r3v ~113
thle Aat shall, whm af&leotad,be yaid’to the State,
ooui~ita, and ~dfatrlots,if any, in propertikm to the
taxes upaa whiah th? penaMy and interest are aolleeted,
AU. discounts movidd for in ttira&at shall, when allowed,
eilto the State. aauntfee. and dietriots.ii any
rtion tag&Q- taxeu upon whlbh suab dieaaunte are’
a
%a *at f&tit to the aaption al the bill.
attssition
It says:
It is to ba’obeerwd that the term *ao*mt$es,*Waonmum
~ahoO1,”or "road dlet~ot" ie net used:ln the caption, and
body of the bill~deee the term %ommon sohoal
nawhere lp .tkie
disk-iotaOP “road distriat* oaouri Only one time in the body
Of the bS.lldam the ward *.~tbea” oaour, and that ia in sub-
reation (a) of Seation3, whioh will be adverted ta later.
403
Hont Geoi H. Sheppard, page 9
Seotion 1 or the bill in fixing the saope of the appliaatlon
of tha:disaouhtsprovided in the &at, says:
-All ty"v shall be allowed dlsaouutsfOr,the
payaeht of: area 00 to the State and allgovemmehtsl
and pOlitloa1 subditisionsti~xinn distriota of the
State9"
Thsrafors, in Order tar tha Aot t0 apply to oountles,
aOamah sohOO1, and road d&&riot taxes, we must plaae aountlas,
aammon sahool and road dlatrfafo under one OP the other of the
fOregOing,namely, gOTerhmental8Ubdivislon,palitioal sub-
divleion, ox tazing $istriat. AspOihttd~OUt in our 0plIiion
Hoi 0-6124'atid the authorities therein alted, a a0unt.yla a
politiaal subdivision Of the State, heaoe we'hsre hi ditf$aulty'
in finding a.plaoe for a0uhties in the general ssope or t&s.
Wll. We &al.& refer to oarm~cmschool and rpaQ 'Uatriats more
5.n gets11 later. But the-quastionarisea, is ~06:a aouatyalsb
a ~goternmentalaubdi~lsion~? After flxlng the ebope~of.the
bill, ~poXlt~oa&subdivisfon?1s mt qUm+artez wed; but the
ter~.~govsrhme4htal aub~lvlaion" 1s repeatedlyuse&, afxd.the
iense lu'@U,nh'khietisr'm is wed by the Leglslatdre~ is by the
express terms oi the Act when aonsiatentlyOonstrued,not
appllaabld to ao~untief+ Bear in mind thst without the ~provlsos,
,whl&hh're~e &d&d by way oP-atuendamnts~to the birl as arf&xrilly
lntrodwiqd, as Zlrdlaa&oaed bs em examinationof t&i o~Aiglnal
bill and the a+mdments on.tile~in the offloe of~the~Sk?retary
0r State, whioh.examinatlodtiehave msds,'Cha disoounts are
allaad all tamayera ior'tihe.psyment of taxed due to the State
and aii $titermntal and
dlstrlotsof the.Stata.+. aaope or.the
appliaationor the aisa0unts reads as rOUswi3r
T?xmlded, holever, that tha provislonaof this
ssation~shall not apply to'water improvementdiatriats,
irrieatfon&i&riots. levee'dietriots.water oontrol
dlst$iate, and otiyr'gorernmentalaubllivislons, oitiea,
tmma and in&eD%ii&ntriohooldle~triataunless and until
the governing body or eqoh water improvementdistricts,
irrigation dlstriats, levse distriats,water oontrol
distriata, and other &WernaMntsl subdivislon.s, oities,
tOwns, or indepandent sohoal distriots by OXdmQ8,
resolution or order; ahsll adopt the:pro~lslons hereof;
and in tbe~ment any suoh water improvement dlstrht,
irrigetiondiatr%at;~leveedistriat,water aontrO1 dis-
triat, and other governmental subdivisions.aity, town
,
;
Hon. Bee. H. Sheppard, page 10
or indepenbenteohool dietrlot eleota to allow euoh
diaoounta,then the gavarnbag bidy of eaoh water
lm@rffes5ent dl.otrloQ, irrigation Qistrfot, levee
We pause hers to say that if it was the intention
s&Xt pay&en+ of,tuws In sa?h gcmrnmmtal subdlrlslo~ a8
referred to in the pmvisa.
If oountles'areto bs~plaaed under the olaraifimtion
of ?&her governinental subdlrlaiona w used in the provim, then this
Would be in dfreot aonflietwlth Subseotlon (a) of Seation 3,whLoh
provides:
405
ah. oeo. H. Sheppard, page 11
*If one-half (h).of auoh ad valOrem taxes have
been paid on or before Horcltaber
thirtieth oi the year
in whloh the aame are asu111es8ed, the dieaouuta hereiq
prmfded for &a&l bce~ieotlre and shall apply to
thaleet half of~ths.ad llorem taxw if paid &abaety
(901, @My .16Q), aad thirty (30) days keepeetiv.ely,
prior .to the~flkst day or JLl$, wheu t&e &uqbqmm
-cjullnqaent~ad~ here$n prorided'~ buf aaoti;dieoocrat
shall
not 8 p4 ti'tkck'1Cfzbt haalPof'euOh taias3.f the oeme
have.ii een pald~gn’or before Forember thirtie~th of the
. yeax?fn whioh ~~&eeeeti&kent ia madLW
k!@wr uw that tlie.bi3.Lprovldea for a diaobunt
ior aav&oPpa*ent or'thaisewna hati or the split pay-t
wbloh wc&ld~bq fn,mMliot
of oounty t;rules, with its prior
proviaio$a ~ifMe .my :,&at,- oowitiem arw ~orsrnme8talisub&-
~ialoaq.boIult~din the pea?iso..Tha+.the 8plltpiymtnsk$~,
providion is 6 pX1oabJ.s$0 $he State, #%ty,, oommon.sahool
and ro&~etx~ Pso t~%waaaeese~'upon %he State and ootlaty,
rolls,. mr-aawe-ars: awarei ha13nerfm been.querrtioned.
It Siq~olearj~we t&hk,...t&at *hea t&e ~aglAlatureeasedthe
fi@YJa ..~@Lhei
.gov8nmental,~ubliY~rionq*whioh rol.lowe’ the. ,.
enWrutien.of~ ttur:~UbW,,tw i&W lm@rq&nen$~ di;etricite
td; 'lkwq dlboriafm *atie doixtrol;.uib&te~
C ~ovarnmctntalaalrd~tiriions
&Ipliar,.k~
thee**
is oleak ir;oma,retidingof t&a oaptiqn.
of edj&dem.geAeric aDplia6, a&We think
~f'thh rta3.e
it doea, and the ua~~of'the teFm *OthSr &cmmk&ntai eubdb.
+i&ldns*meaari8-h as are alallar to those anrrmerated presed~
the $qrn, than ye thLnk oaunties would not be inoluded;and~were
not'int,endoCW be .inoludedby the Legisla$um in the use ore
the term *other g~erzunentaleubdl*iaioaaW;~Saroduntiea have
little, ii any, of the ohumoteriatios of a water Sa,premment
diatriot,&Wggatlan distrlnt, love* distriot,wat* aontrol
aisirlot; ita fuaotionu a?6 prharlly polit,iml.. It wa8.*
atat& in.Ckndortf i. State, 106 5; W. (2d).zo6, (WA dsnled)
in the foUwing languaget;
Wounties hre orsated by the i&ate,fox the p\rrposes
of government. Their &motions are politicaland adainia-
tmtlre, end the.powere oont?rred upon.thez are m&her
dutlss lmpocod t&ga privileges granted.* Eel@1 v. Wiohita
County, 84 Ter.~392, 19 3.W. 562, 31 A&X.Rep. 63.‘”
406
Hon. Qeo, R. Sheppard, page 12
If we leave oounties,wherewe this& the Legielature
intended to plaoe them, uuder epoliticalsubdi~iaiona~ whioh
appear@ in the general eaaoting ellame, but does not appear
in the provieo; then we bav? nd rioulty in harmonlzlng all
or the pxo~isions~ 0s. the AOt. 3 -tthis is the qoiWmaot:on
that ahoald be adopted in oonetr&m aa a&, we d0 uot think
require& the oitation or awuarous,authoritied;butthe rollow-
$ng~will~be~aWia.ieatt-.Rio&in Rroe. Barnum& Bailey Com-
bined.&%wa vr.Bhep~pard,~123. y. 726) 773, G.C.A. Tex. (Uertiorari
deaied:bpU. S..Supreaaa Court); Vood v. State ox rel Lee, 126
3. ?f. (Zd) '4,'
(s~&sfrAe+chrt.
It 1s aignlfloahtto note a part oi the prwleion
or Subaeotiqn (6) of Se&ion 3, whioh reads aB iollowsr
eA3.ldieoouuts provided tar ih'thisiot shkll, when
allowed, be charged to the State, oountlea,add diatriata,
if ~9, in~'p~pO~$ionto the tax96 upon which puuh dls-
o+nanteare 6illovm~~P
Thus, there 16 evidenoed a legislative intent tom
dtstricrttame, if anyi(arnd.we:think
o&wnon eehool a&road &W%ridi taxes, 1
aix~a+se&md and oolleiktedupon,the
tax ai!measor-ocZiwtor)
8s.a unit.
.,
Moreoimr ,, *A statute will not be oomtrued 80 aa to
aeoribe to the Legieleturoah lntelitionto do ah UnJuat or an
upreanonablqth&g,: 2.5 auoh statute is reasonably sweeptible
of a o~truotioh that will not aooomplisheuoh a result."
ThlrrIs the exaot language of the Supreme Courtof Terra in
the oaae of Anderson I. Penir, 161 S. V. &!d) 455. Therefore,
if we Bay that it was the inter&innof the Legieleture to
inqllude oountim, obmnon 'aohooland road dietriots ia the
proviso,00 mast iearibe to ths .Le@slature.au int*t to
dime(pard the above ealutary rule of statutory aonatruotion.
?or, an Bh?hOd in.oor opinion Ro. oi61~Zb, the mlrult would be
the+ the targayer would be required,when he paya his State
taxes, to get the benefit of the disaount for early Payment,
to pay at the same time hi'saounty, summon sohool and road
diatriot taxer,before they would othemiae beaome delinquent
Under the lm, it the oomnlsaionereoourt had not aoted thereon.
407
Eon. &I?.,%. Sheppard, peg& 13
If thi Aot :a oom3lib~ed in iti,entirety, inoluding
the oapt;ion,a8 w must sunderthe rules laid doprnin the 0ese
of Anderson v*,Pei.~lx,
eupra, to asugrtaln the le falatlvs intent,
~4 think there'ie little rtsaesaitytit oonstruot on. But swum-
ing that In mwm ~ospeot8 it wy be oonaldered aa mbiguoua,
t&m all the ralee of statutory oon4truatiw tami1ia.rto as
b4ar aut.the 04nOL~iOne rhloi&W0 bav4 Ma0h4di Tt~u0'10ave
"00ullfiW"Widirr'thhs t4FISOf “&M$ithkl SUbdiv&S%0ns~ whioh
*a.&hi& Se wkw the L0@#latollbwant that they be plaoed,
end not.t2-y to plaos them andgr %owmmwtal su?hUvieio~~
in the ~oviao, uhloh ia oar vf0w Ohs Lsgiela$urr’ has adloptec¶
for e di.ffe.rent,parpose, a8 pointed out above,',then there is
no 0&l&ot.rith the provision b ths pr~vise that the iU&
tri~ta thqrsin enum~tbd~and other "&mmumntal sclbdlriisio~*
in naydcal&aats the.mnth inwhieh suohdlmounts atillbe al-
lwsd, 0nd Skia UOdliot fn t&B provie~on ia the p*@vlso that,
..-
v.. Thwwo oftth;e‘te~a "gove~nmantalaubdi+iWm" 1s
--~..lsadokalOar$n the ,oaption,for it.is,,notsd that the oa tiO&
hy6..“and pnniUin& that the aaaie shall not agplp.to oftiea,
~.toma,. rohool di~triote,,and~OthsFnOv~rw.mxt rurbdivisions
unl~w and wktil the Soveining bodies there , bJrp&F
<~,f.-60 6F OFdOr+ adopt the &WafisiOIle-h4F40f~ &ring auoh
;
.
:. exnmwtal eubdltpls~t#ns authoritf to designate the arms
WAoh suoh d$aaoUts. s&all be allewod, and pvldtng that
in the oam 8hall not applp to thewt pagment~of tarea in auah
gOVirnmWta1 mtbdfvisfoneg* ~&has.nakingit 014~~ that the-
::.:li
b&ll&UF8 intenrtedin ths U88 Of, and in dealing with, "Other
SowrnmataX subdivlaiona~ to i.ml~~o those that oould deslg-
Mte the m0nths suoh dlaoortntstieold apply, aad~ooald oon-
rietcratly
~’ 00ulB be.dsoi4d the ‘splitpapPeat prfvilog4, tioneor whloh
appl$
': 6ad oolleotod- kc.eountJr;sOh001 Wtrlot, and mad t4ma ass444ed
upon the g4114ralroU. rfth Stat4 tam% We think
ib.~.e&nvlotitthat th4,LLeSislaturs bi&~nOt.usoanywhere In th4
Aot.thetom ~&xmton'@ohooldl.striats* or *road distrfota,w
althwgh'in the poilao Other ww~nlg rooognieeddl~tFl498 ale
E&waifioaLlymentioned. But, aa polatod out above, in Subseotion
;. (d) of ssotlon 3 or the Aot, it is provided “All diewmate pro-
vided for in this Aot shall. rhen allaaed. be ohamed to the
.
408
Hen. Geo. H. Shepdard, Page 14
Dietriots, Ii BDy, we think would logi6ally apply
to oonxaoneohcroland road bistrlot ta,ses aaeeseed and 0017
leoted upon the general State end ooonty rolls at the same
l%?WOO~eOtOF up05 the 44me
eubdIvIsIo~~'under whloh we
an@ oOmm?n roheol and road
The Illuleraooring thFou&out tJlie opinion 5.8 our own.
Top.a$4," therefore,reepootfuZlJ:~advIeed.that it Is
Ouw &It&n t&t all~taxpaye~aShall be~,a$&er& a dleoount
ior.the ~+ymttnt.of.[ta;ree due the @ountJT,@maion school ,diatridts,
'iuu~roaddistrfot~aseeesed end 6oSLeet4b:\Wonthe State and
OOUlltyrolla W&OF the t&F&4 of 8.- Bi Ho;. &62 ’ +i4lI time4 paid,
.theiw,lls. llpotiMtat4 taxee, althout any a&n 05 the part 0r
'ttieoemm%6eIonersootit.
ATTORNETGi!BXRALOF-
BY