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mF.OF THE ATl’ORNLY GENERhL OF-TLXAS
. AUSTIN
Dear Rlrr
foronoo to tho 8a .mlo t8
506 la four Opinion No.
hou8h it rrtorr to othrr
0 alroW ml04 a908 by
xuination ot the romlrrloa to the
t the Tar Coll8otor oi oalhoaa county
8 of RR No. T, Chptrr 468, page 700
Law8 a8 amandod by @ Ho.
ion8 krr of thr 1943
B lOmplrtrd ior thr prrlod
oorarad bl both thasr lot8 Boptober let, lt41thra Jane
30th. 1044. -.
*Thr Auditor’8 rindingr ware that
Port tha Oitr of
Laraoa had km o+rrpaid durlngthir 9ertob bt thenCalhoun
thnty Ter Colleotor i8 tha sum oi #8,as8.68 an& rooom-
mends& that thlr 8~ bo rrrun&d to 08lhous &oontf br thr
Citt of Port Laraea md that t& 8p1 of (eO?.41 8ob held
in laorou by th8 Tax Collootor ba paid over t0 CalhoPo
County undrr thr torn8 of 8. 8. No. 175, Chaptar lR0, peer
808 of tha 1948 8088iOB &Wr.
582
I
1 ‘Tbr AUdltOrB barrd tholr ri5di5&@ 05 t&i@ iollowm
lng 8onolu8loB8 I
"1. That under the 1941 Aot balng IL B. No. 7,
OhA9t.r 468, 9ae 780 Of th8 8888105 hW8 Or tha 47th
h~i@htUr@, 88 l9 r ndBdby 8. B. 176, ~haptrr 120,
pa(r 808 of thr 194s S08810~ IAWB tha City of Port
Lavaoa war only rntltlod to reorlto from th8 Tax
Collootor o? Oalhoun Qoont during the pmrlod ?rom
the dfOOtiV8 data Of the i 041 AOt to tha lffaotiro
. data Of thr 1048 AOtaB rsOUlldlUffiOiMt t0 @OV@r th@
annual Blnkh fund raqUir@mantr iOr bond8 then 188ued
and @Old unQor tha pr0r18lon8 0r the 1041 Aot,
"%i That ?rOa th0 8rr8Otila eat0 Or th8 194s AOt
that the City of Port hraoa war lntitlrd to rooalro
from thr Tax Oollootor o? Calhoun Oou5tr a 8~ rurrioient
to oowr the annual 8inkin& fund raquiruwnt8 of bond8
than 188~8d aad @old plw 80$ of 8uOh annual r@qU1r@aI8nt@
(until 8 TOat8 ruoh annual raquI.mmntr had bran aoOUm-
lated). I
*S. It was uadrr thl8 Intrrpro.tatIo5o? the80 Act8
that the lllr@ oterpapaontr to the City of Port Lataoa
war arorrtalnob,
"4. The Mayor OS thm Cltr ot Port Lataoa protrrted
thr il5dl5~8 Oi
AUditOrB, a5d olaia8 that ImdOr the
th8
tara@ of thr 1941 Aot t&LB Citl Of poti &t@Oa Wa8 $50
tit184 to all 0r the tax88 oolleoted for the Btato Ooneral
Zund by the Cal&u0 CoPntr Tax OOllBOtOr Up t0 th8 ritO@-
tirr aat8 0r
the 1943 Aot and thorra?tor war entitled to
the an5ual 8inking rune roqulramntr 91~8 80s 0r aam,
and tB Oa80 hi8 fIr@t OOlbtWltiO818 rUlrb Out that the
N p .nluio fo
nrth8 lo -Oa nO& lU81Om ?UUa Wa@ -48 r.trO-
l0e Iv8 b#et&@ 1945 Aot and t&orrfOr B&P14 OOPBBOB with
th8 rirrr oollootlon andor the 1941 Aot lartrad o? ulwn
tha 194s Aot bro8ma df@OtiV@ a8 805t8568d by th0 hUdltOl’8*
“WI rO@QaOtiUlky TeQUOBt JOUr OpI5IO5 OB the fOiiOW-
pOi5tB t
“1. Taking Into oonrldaration tha 1945 Amend-
ment to the 1941 rot, what amhut wa8 tho CItr
0r Port hraoa lntltlad to roorlrr rrolatha Tf~x
Ooll8otor 0r Calhoun County ulldor tha tena8 of
B. B. No. 1, Chapter 4S8, paw 700 of thr i%rrIon
hW8 of the 47th b&@latUrr, prior to the lSfeo-
tiv8 data of tha Aaandmont to thr Aot br fho 1943
h~i@&tlW@?
_-
.!!a. Whit ~unount
t.10 City ot Port Ldvaoa
wds.
bnt,ltl$d .fzom. tho TAI. c0uodtor:xd
to-rooolvo
Calhoun county..uAd8r--the t:rm.-or s,- B,. -no e _
1?5,%~~gtur.~28,.p~go 208, Sesalon bus of
194a, Wh.ioh tinmndadthe Aot mentionad in the
preooodlng p.ragraph?
Anlworing your rirrt quortlon, wo quota Section 2 0s
tho 1941 kot 4 whloh 18 in the fO1lOrtig langus t
Vor bporlod of twenty (20) year8 , oom-
‘menoing on Soptombor 1, ly41, fOilOrri5gtho pa@@-
ago of thi8 Aot, there 18 hereby donated and granted
by tho state 0s Ton. 8 to tho city 0s Port Lavaoa,
Calhoun County, Toxar, a11 Of tho not amount of al1
State ad relorom taxor lorIod and oollootod for State
gonoral purposea, on all property, roal and personal,
including the rolling @took belonging to rallroad
oompa5ior (whloh shall be aaoortained and apportioned
aa now provided by 1aw)in Calhoun Coun#$. Said money
whon rocolred by tho City 0s Port Lavaoa ah611 bo uood
by auoh City as an a nay of the State of Texas, In
tho m(u1n.r provided rn thlo Aot, for tho oonotruotlon,
repair and isprovoment of ooa wall8, broakwatorr and
harbor@. ”
Tho bona8 of the City of Port Laraoa wore sold whllo
the above aootion Wa8 in offoot sad it io our Opinion that under
it8 tornu the City 0s Port Laraoa war) antltlod to rmoolvs all 0s
the not amount of ad ralorom taxer oollootod for tho Stato Ooneral
rune br tho Tax Collootor 0s Calhoun County up to th alrr00tit0
eat0 0s the 1943 dot.
SootIo5 3 of tho 1943 liotroad8 88 r0110w8:
VrovI4ed,however, that regardlees of the foro-
going provisions
the amount donated to the City of Port
Lavaoa, Calhoun County, Texas, shall hereafter bs limited
to an amount not in excess of sum suflloient to pay the
prinoipal, interest and other legal ohargeo, plus twenty
(20s) per cent of the annual requirements, until suoh
tlmo as a reserve of. two (2) years’ roqulremonts hsve
been aooumulated, i5Ttho 815klng fund on all bonds
herotoforo voted, so&P, issued and delivered by the City
of Port Lavaoa, Toxao, and paid for by the purohasero
thereof, and now outssuding, rindorthe authorlty of thlo
Alot. MJ oxoosa over that amount 18 hereby donated to
Calhoun County, Texas, for tho protootlon or that pert
Or the oounty out8ido of the City of Port Iaraoa, Texas,
Muorablo Roy A, Barton, page 4
_
.
against 6alamitouo OVQrrloW8, by the oonstruotlon 0s
So~r~ll8, broakwdterr dnd levaer. At the end Of 8 aoh
month th8 A88O880r and COllOOtOr Of TsX.8 Of CalhOu8
County, Toxar, 8hall make a5 Itoalcod report under
oath to the Comptrollor of Pub110 AObOMtB of the Stat8
0s Toxar, on fO~8 to bo rurnirh04 by the Comptroll8r,
rhowi~ the amount 0s all ad valor.5 taxer oollootod
by him for rtato general purposrr upon real Me por8onal
property withIn the County of Calhoun, lnoludlng roll156
rtook 0s railroad oompa5io8, a8 horol5abov8 provided, me
ho @hall aooompaay the Baas with an ltoalrod lta to ma nt
@hOWing the run diBW8itiOD or all tax.8 oollootod and
dI@po@@d 0s a8 heroin provie0d. Prior to the nraklng0s
the aforoSeId rtetoment at the end of oaoh month the
City Troaruror of the City of Port Lavaoa @hall under
oath make an Itomitod 8tatomOnt to the A88008Or ah6 Col-
lootor 0s Tax.8 0s Calhoun County di8Olooing the otatur
0s ourront or part duo roquIremenc 8 0s prlnolpal, lnter-
ost and roeervo on bond8 outstanding Under authority of
thi8 Mt. The 8aid fisso8aorand Collector of Tax08 @hall
theroeftor fomard hi8 -Port to the Comptroller and ohall
make a like report to the City Troa8Uror of the City of
Port LavaOa and to the County Troaruror of Calhoun
County, Toxaa, and ho ohall pay over to the City Tree.-
urer of the City of Port Laveoa an amount equal to but
not In 0x0080 Of the amount neco8sarg iOr intOrO8t and
llnkisg fund roqulroment8 la aooordanoo with the sworn
ltatoment ma80 by the City Troeouror out of monopa aol-
looted by him during the month from rtato ad valorom
tax.8 l~lod ior gdnoral 9urpoeo8.
"Any oxoos8 money8 oollectod from raid 80Ur08,
after doductlng luoh amoun'taa8 are allowed bl law for
a88088ill~and OOllOOtin~ Bald t-08 and after the r.-
qulrod payment ha8 boon made to the City Troa8uror Of
the City of Port Lataoa aa hereinafter provldod, @hall
be paid by raid AS8088Or and Co~oOtor to the county
Treaeuror of Calhoun County, Toxaa. 05 the OOOa8IO5
of each 8uch romittanoo the City Treaauror of Port Lavaoa
and the County Tree uror Of Calhoun County, @hall oaah,
ro8poctIvoly, oxoouto a reoolpt In duplloato rhowing the
amount of money received by him SoIwardlng one oxoouted
oopy to the A88eS8Or and COl.l.otOrOf Calhoun County and
another oopy to the Conptrollor Ot Pub110 AOOOUnto of
the State 0r ?OOa@. The County Trea8urer shall place all
money8 rSoo1v.4 by him as heroin provided in a epeclal
aooount In the County Deporitory, to be known a8 the
Plood Control Aooount, knd In order to eooomplirh all
legal purposo8 iOr the ~80 of ouoh fund, 8h.311,un6.r
tiziyntrol of the County Comml8sIoner8 Court of raid
have all of the power8 and dutis8 a8 hereinafter
provl8) 04 for the City of Port Iavaoa."
KonorcrbleRoy A. Barton, pug8 6
Under the foregoing it will b8 leen that the City
or Port Lataoa 'ehall h8reaftar bo llmlted to 8n mount not
in lxo88e or 8 cum lui~lolent to pay the prlnolpal, lntrreet
and other legal ohorgee, plue ZCfcof the annual r8qulromesnt8,
until 8uOh time a8 l reeerw oi two yeare’ requirement haw
born aooumulatod in the elnklng fund on 811 bond8 voted, eold,
ieeued and delivered by the City Of Port La+80a and paid iOr by
the puroha88re thereof, and now outstanding, under authority
l
or thie Aot. Any xoe;e+o~e~ that aaount 18 hereby donatrd to
Calhoun County, Texae .
The only u80 the City can rmeke of the fund8 80 donated
18 to pay the prlnoipal, and other 18gal oharger on bond8 out-
ltandlng and wh8n lt ha8 aooumulated 8 euifioient reeene to meet
th8 annual requirement8 ror two yeare, taxer oolleoted thereafter
in 8xoeee or the amount roqulrrd to lerrloo the outetemdlng bond8
for that year lhould b8 paid to the County Treaeurrr to be plaoed
in a epeolal aooount in the County Treaeury to be lmom ae *The
Plood Control Hooount,m
Whatever eurplus the City had aooumulated prior to
the effective date of the 1943 amendment lhould be taken into ao-
oount in determlnlng whether the City ha8 on hcmd a reeorve equal
to two yeare' requirement. The purpoee of the 1943 amendm& wae
to limit the amunt to be paid to the City to an amount luffi8ient
to pay the annual reqolrrm8nte ior one year plue an amount eurri-
olent to eervloe thr bond8 for thr next two yeare.
Tour8 very truly
ATTORNET GENERAL OF TEU3
By @L
C. F. Gibeon
A88letant
6FG:EP