OFFICE OF THE AmORNEY GENERAL OF TEXAS
AUSTIN
xon. Paul xo1t
oounty Attorney
Travis county
Au&in, Texas
I)OU Sir: Attmtloht
Oplnloa Ho.
n in thr request
or faxrs ror
is department on
ether or not the following
reseixt Leglalature am
ties, ror
the par lg43,~aI.l or the property wh:oh the
cknorment had porrob~loa or, lithar;by oentraot, oondoana-
tloa or (Lord;prior to January l.rt,1943.
..- ,
Lion. Paul Ho1t, pall;0 2
1
*Xt ir'alaimed by Hr. Hlllalro F. !?ltrohko
Divlolon Olo~ing Attomoy, ?or the War Dopartswd, on
lands looatod in Bor,gst?oaField, horo in Travis County,
.-in urouant to the authority oontaiaob in tho8o bills,
tho ! r offioe: no longor required the pryment br tho rondor
or a sum rutklolont to moot the 1943 taxes whm they should
bogomo payable . Howovor, this logiolationwao,rubaittsdto
their ottioe,In Waohlagtoa, and there soems to b o lam
quootloa as $0 tho ooootltutloaalltyof theso bills.
w110dI u dir00tiy 00~00230d in the ar0ppfng rr06
y toX rolls~Or tho land aoquirod as a part of tho Do1
vrlie urri0$4 in eari oomf f r0ula Oppr00iOt0 HOW
a&vioin( IQOU to tho oonstitutkmalitp or these two bills.
!
01 hark always hold, whore the dood had not paoord
&B the ool$er to the buyer, and duly rroordod in tha
Qouat~ OlorkCo otiioo Of tho ootmty where tho land was
situated on the first day of January, say 1943, that tho
tares were ottill due aod;g!mt be paid.”
A
We deem it dooirablo to oonsider thooo bills ropa-
ratoly, honoe we tfrst direot our attention to Houao Bill No.
635. Thlo dot ,i#;divided into four oeotionor Sea. NO. 1 10 a
statementor publio polioy, No. 2 or leglolatirr intont, aad
Xo. 3, whioh is tpe hoart or the Aot, reads aa rollowor
*That ~IIall oountioo'inthlo Stats wheroln tho
United State&or Ainerioaunder o~ndomation prOOWdlng0
oeoured poosbsoion of lands for tho purpose oi establiah-
h and enlqrging,militaryoampo lying in said oountleo
prior to Janhmry 1, 1943, under order of the Todoral Courts,
and as a roojdt theroof the ownero oftoafd lands wore do-
, prod or thb use, oooupanop, beneriolal tltbe and po0ooooion
horooi prior to January:l, 1943, that said lands be not
phi306 upon $ho tax rolls ror 1943,~ and that thoeo orrioials
~.ohargod with:tho duty of plaoi!@ said lands upon tho various
:8ax rolls, and lovying and oallsotlxw taxosfor the,roar
,/ 1943,bo Andythey azo horoby authorircodto an&shall omit
lald lands rrom tho tax rolls, and that tam8 car 1943 shall
,aot~bo lev$ea, l rooiood, or oollooted against raid lando.w
, :. 456
son. P8ul Eolb, pago 3
In trot1ngthe ooaotlt~tIonalltyor this Aot we
soed br ooaooraad oal~ with the ltatuo of tho property a@
or January 1, 1943, r 0by r the lpaolfla trrar 0r th, Act
It ie lpplloablo on17 to the taxable N88m of roparty tar
tho ywr 1943. ltolr r o n?WmWl
We lr o lmnadl w!th thr quw-
ti0n 0r tit10 aad ornu8hIp as 0r am417 1, 1943.
For thm puqooe or this opfnlon wo uoun, as wo
think wo must tha 8orrootoeoo Or urtald 60aluatloao or
raotrum4 L the Aot,dish wo not0 u r0uw0t
or this Stat0 pursuant to prorlilonoor law In luob *as*8
ando and proT:lleb,. . .-
** . , and rlor to Jan- 1, 1943, and upon the
ril thareoi, PII ku~+lng with the prov~rioar o$ law
r&atYE g to lwh netters an4 by ardor ot tho Iredon
Courts, the UnitmU States ot hauloa took lmno4late
poooeooloo ot said lands and ljeotodtho omon thwm-
fiw
1). . . tho ownora oi said lands wore doprlred of
omorohip and tltlo In lald landa .IImtIvo with iuoh
poa0u0100,
-. . .
I) lnaomuoh as ths equitable and brnriloial title
ma in tho UnIta 8tattioor Amrloa on foa-
to oaii i.aI;do
uary 1, 1943, . . . that said 1943 tax08 bo not lnlad,
lorroood, or oollooted apon said laadr.*
18 point out that br the liaitod loope or the A&,
it dulo 0nIr with tiuo aad ownuohlp 0r land loqoiW#de
diroota by oolldomnation pror00&~8 by theUnltod 8tatoo
@Worm&oat la lotabllohlag and enlar&z~ militaryrasps prior
to Juuary 1 1943. Fhlo bala( trw wo oonolbor the rtlzmnt
Pro?loloao0) slrotloa 2588 Title 40 0. 8. 0. A. rh oh pro-
r
rlbo that the Podera Qotkmont 4, at itm o’tioa loqulre
title to 1aAd upom riling in the idoral oourt !B dioh oondomna-
tloa p~-00~04ingo uo pondslya adoolant16n0r taklnp~ 'Phi0
atetut roads in part a8 r0ii0w0r
Hon. Paul Ho1t, pa40 4
*Ia aPy proooo4lng in say oourt or thr v8it.a
Statoaoutside or tho Dlotrlot oi Oolumbla whloh has
boon or mq bo Instituted br and In th0 aanmor and
uudu the authority ot the United Statoo for th
aoquloItIon oi say land or la o o untor r ig h or
t way la
landror pub110 uao, the petitionor may rile in the
oauoo with t ho prtltlon or at any tlmo bofora $M&mont,
a 4a4~aratlon of takio(l oloae4 by tko atihorlt~
by law to aoquire tho lamlo doorrIbo4 in the petit-r-- on,
boolazing that said lands are thorebr taken for the u80
or the #itad Bates. . . .
*upon th0 ffiin4 lald doolarationor taking an4 or
thr 4o~oolt in tho oourt, to the use or tho peraano
entItloa thoreto, or tho amount or the lotIaate4 oompoaoa-
tlon stated ln said doolaration, title to the said lands
in ioo llmplo absolute or luah looo rotate or intoroot
l
thoroln as lo poolilei in said 4oolaratIoa, shall root
in tho Unit04 States 0r Amorloa. . . .*
Slnor the Aat dealsexolu~lrrly with ooademaatlon
proooodlag# riled br tho United States Gorornmont In redoral
oourt, and this Aot oontemplatoo, as wa think it dooo,that
on Januav 1, 1943, tltlo and poooooelonhad rootod in the
PAi; States 6overnment by the illin oi a “doolaratloaof
II,thoa on said data the prior prlrato ownor whoor lrnd
IO thui!sought to bo oondoaaod IO no longer the owner In the
purview of Artiolo 7151, V. A. 0. S., whloh requlroot
“All proport shall bo llated ior taxation bmnen
January i and April 30 or laoh raar, whrn roqulrod br tho
uooooor, with roruoaoo to tho quantityhold or owned on
the rlrot dq or Jaauul In the yoar ior whloh tho p?opbr%y
IO roqulrad to bo llotod or randored. . . .I
By rlrtw ot Artlole n52, V. A. a. S., the 0111~ of
real utato lo required to list or rrmlor the saw iol temtlon,
Shout6 ho iall to &o so, ArtLo 7205, B. 0. 8.. mkoo it the
duty 3 tho loooooor to list and loaoao the oam in *thr name
or thm owner; ii mknowa oar pnhaorn”.
-
458
I
Bon, PBul Roli, m 5
Thus la no wean would tharo bo a ror~fi*~n~oo or
rulorion 0r taxes la rlolatlon’oi Ar%Iel* VIXI 8ootlon 10,
0r thr a0aotitutioa or mf80, rhioh mad0 as r0h0t
"The kgiolature shall hare SO -or to mloaoo
Oh0 lnhabItanto or, or prepottyin, any oounty, llty or
town, rro8 tho papaat oi tuoo 1~1~4 for State o? aouaty
p1~poooo,udeoo In oaoo of great pub110 oafamIty la any
luoh oounty,oity, luo hroloaor may bo -do
or town, wh e n
by a rote or tra-thIr48 or oaoh house or tho Lylrlature.*
thl8 for tho obtlouo ?UOOB that oa Juuaq 1, 1943 the m4ual
Oor0rarrut ha bu0pu th0 0m0r bf tlrtua 0r aho rifin( or a
*deolaratlon or takIn4* pro+1404 rot la Seotlon 2568, Title 40,
U.8.0.
A., lupn.
10 arm thorofon, oonotralnod to hold that Houor Bill
Ilo.63) lo lonot~tutIoaal. me004 th0 0-0 OOZIO~UO~OE r0ula be
reaohed under tho law Indopondontor this Aot. In othor words
ii this Art had not beon jtaosrd tho same ro~lu~lon would bo
roaohod under OxiotIng law without tho aid of this lot.
Is now pm08 to a oonoldoratlon oi aonate Bill No. 126,
uhloh IO an amndmoat to ~HlolO 7151, It.d. 5.. by adding
thoroto the rollaui~~
m0~:404 turtbOr that ii the Ualtea Btat*o 0etemm4t
or say or 18s yoaoleo having tho power of oondvtlon ahall
tak0 over the p~roOoolon of property Tudor luthorfty Of aay
law authorlzla@ It to oondoma8814 proport~, or undo? an
optloa to buy said propudf rrom tho ownor, or w&or up awoO-
mount by tho mnor to sell a414 propork~, O? Ohall oemply with
tho laws rolaiing 8s ron4Oaaatloato luoh 111 lxtwt a0 to
ontitle lb to tho pOOooo~Ioaot uld property, 0 to loMti-
tuto a taking tbreor ?rom th8 mrnbr, or pwaolrf 1: vtltooe aama
tltlo ro688, then luoh oon40mi~ authority shall bo ronol4or04
the owner 0r slid prepertr r6r all the pubooeo of ltato an4
oouaty tuatioa fn# the datr oi taking posmrssientheroe,
or fraa the &to or Its o ~1118 with tho oon4amnatIo8 law
to the estoni that it is 0s"i:filed $0 p68808OiOlh Of Said p?OpW$y,
or rror th, date it h a l sonpllo4with the ooaQomatIon lawa bo
the lxbnt that thero ha0 been a takla6 0r oall #mperty rr0r
the ownor, whioh cnor ooouro fltoiP
459’
Boa. Paul Bolt, paa8 6
‘10ahall not ba able to rtat* more llaerly ou?
rlrwa thaa -8 bono in our opinion lo. 0-b749, whioh la-
rolrN a wry sixtlar puertloa to th one nhioh you prewat
to uo, and for oon~eaionee wo quot.fromthis opinion as
rollour8
*lrtlol* 7151 or Vornoas8 Aanotat*d Civil Statute8
reads a8 r0iim~
"'All proparty 8hall be 1lst.d for taxation b&men
Janur~ 1 and April 30 o r laoh par, when raquirod by
the .8ne8ao?, with rderoaoe to thr quantity hold or
owned on the f lrrt day of January in the yr? for whioh
tho property ir required TV be lletod or renderad. m
proprrtr urohared or aoqulrodoa the tk4 day of January
8hal.lbo Pisted by or for the oreon purehminl; or lo uir-
sag it. Ii any propwty her, gy roanoa of any rpoofaP law,
oontraotor iaot, barn lrpt or ha8 bean olaimd to bo
uampted ixoa tuatlon for an$ period or limit of time,
end euoh period of oxeaptloa ah811 expire between January 1
and Deoembe?31 or any pea?, t38ia property ah.11 be .**mk.$
aad listed for taxea a8 othr? property; but the tar.8
asereeed agdaet said property 8hall be for only the ?q
i rata of taxea ror the portioa of auoh yea? roaalaing. Pb
"By Artlola 7152 Y. A. 0. 6.. the ownor o? real oe-
tate ia required to li8t or road@? tho mm@ for taxation.
Should ho fall to do 80, Arti. 7205, 8. 0. a., maker 16
the duty of the Aeao88or to lirt cad a-8 tho y in
We namo oftho owne?~ lf unkaown, ray *u&town
*A8 to the aaforoemnt of tho 1iabfUty ot the tu-
pay,?, Art%018 7272, T. A. U. Ss, ltaten 88 foUow8t
"*All real and porroacrl rop8rty held or owned by
any poreon
por8on in thio 8t.t. rhnlr,k llabla ior all Stat0
and Oouatr taxer due
due bl the e ?r thareoi inoludiug
inoludw tu
oa reef *atat*,
*atat*, ponon81 prop8 T&& vnd poll tar! and the
Tu
Tu Oollooto?
Oollo8tor rbll 18Ty
18~ on 88y8ny eruoaal or roe1 prope?ty
prape?ty
to be rouud in hia rotmtr to
rotmty TV rat P8ry all 6elinynt tue8,
wlawlaw to tha wnt?Uy
any wnt?UyaotritLutamlin(:
aotwltLutamlin(: . . .
~
460
Hon. Paul Bolt, page 7
Ti?bAb Oi the ~?otiSiOM Ot tb.8. St.titt~S, Oh.
lf )?O Utf 08 the ik8t dW Or 8~~~ l?08t##
llabi Pity m the Of bh0 tJWW fO? tU88
for that yea?, and the 88lo shortly lttuwa ?d8
dOa8 not We08 the nrl& mmbir oil I: aoriw 00~
T, 6tate (Oiv. AD&), 3 8. W. (.a) 559; 08ffOll & OO. T.
Eabbo?sottlo (Oir. Al&.), 67 4. q 911; WiatOFS *.Ild(l@ndent
s,hOOl DiStFiOt OiT. &9.) 208 4. w
Oounty v. Stat. I Sop. Ot.),'Pt S.1. [ia)
&OS. Oil 00. v. 6tato.(Oit. App.), 54 S.U.
?&188d); Oorlaoh Meroutilo 00. T. Stat.
9. 1. (ad) 1035 (.??0? ?orusod) .
Qa the ligh8 of the aboro rttul authorfUt@ w8 think
tU.8 should b8’888.88~ 8&8ill8t th8 OWnOF88 Oi ~anUa?y 1,
l.Pla,i??o8pmotlte of the feel that sin00 that date the
)ropaay hen born acquired b 8ho right or uiao~t aovia
and is ‘m osupt rrom tuat 1 on by the p?O?iSiOXl8 0r A?tiolo
VIII, Sertioa 2 the oOn#~ifnIt~On 0r Toxaa 9150,
l
ir tfng
0r ml018
Vg~;:.naotaWd OiTll Statutes,81& goorerr8ntal
.
“A8 t0 th. aTailabl8 Iball Ot OQll0Otlw an .####IPIUlt,
&biOiO nI1, 59OtiOAI 15 Or th0 COnStftUtiOn p?OTid~t
888~88iaeat made Upon landed proporty shall
l'Tha uylual
bo a spooial lirn thneoq ud all property, both roe1 and
1)o?Soaal, bolm&g%ngt@ uy drlinpu0nt t8QayeF shall b
liable to 88hA?O and sale r0r th0 lymont 0r cl1.ethe taxis
888 )uraltirr ~duo by rurh dslinquen e ; and suoh rbputy may
be 80ld ro? thr payM0nt Of the tax@8 and pM.lt POS due by
#f&h dali8quea8, Ukyierrorh regulations as the logt8latu?o
my jk?~T;d@.’
-a tu oollwto? in the aolleotioa oi delinquent
time may p?oooo6 yalaat any p?Qpo?ty than bolon6la6 to
rson rho h88 iail04 or ?SiruOd 30 p8y the tUM i&
~Oi?Oll hir OF hi8 ~?OQUt~. ~St~?SOil te 6tatS (@iv.
g~p~!,,g& We lOW$ M#M8h88to ?l**tO tOiT. “py’, l4'I
-18 prmo~81 obl&atlon of the de nqwnt
t-e? ,dOeS 8Ot 8mOt the 8mi.l tU lii0a that 18
lttaehe& to maoh Wart o? pa?001 o? land to? tho tuw
&oiiu Te Wood (OiT. App.) 258
::‘:r’~5r”:::yf:: Moor (8up. Ct.), 249 8. W. 1#2.
Hon. Paul Holt, page 8
“A8 to the fO?R#? OmO?S liability to? tUO8, iso
;zS zU?i#p?UdM0@, RUe 104 ( 4.70) St8teS th0 fOiiOw-
""i!hUaif the Own.? ShO\il(l 8.11 the ?ORUt botam
the data oa rtriohthe tu booomer dUo ho Pa liabI8 thUo-
for and to any panaltios o? interest that ha8 aoorued,
although.arbetwmn #ueh,am8? and tb pU?OhaSO?, ho may
bo entitled under the oontraot o? sale to ?6OOT@?ova?
iron the purehare?. *
"Ar$iolo 7172, V. A. 0. 9 ., oreating a spoolal Liba
oa the property ?ead8r
tuor
lvA.l.l upoa real property shall be a lioa upon -
suoh property until the #am shall hare bean paid. And
lhourd the 888UBO? tail to 8SSWJSany ?eil lStatO iO?
any oao o? mom yearr, tho lien shall bo aabodfor 8TUy
yoa? that ho should fail to af580(18 io?i and he may, in
li8ting Rroparty r0r tuos any year thereafter, a88088
all the baok taxes duo Charem, aooordillg tc tha pro-
~isionr of this titlo.'
"Thi6 lien 18 not ridded by the faot t&S property may
lab? p8ar to the Waited St8tWi GoTerIunentr This question
ha8 born deoidod by tho sUP?Upr Gourt oi thr UaitedStat.8
In thi 0868 0r united states T. Alabama (1.940) 313 u. 9.
v3, 85 I,. Ed. 1327. In the opinion of tho oourt, If?. Ohioi
hstioe maghrs said;
rgThat law in oroating ruoh 1iaM for taxes 8ub80 Mat4
arsumoa in due oourem and making thw ettootiro as agepnot
#PbSOq~nt pu?ohasUs did not OOntPUene the (lOMtftUtiO3h
of the United $itataSaad we pr?Oel?e no rwron why thr Uaited
8tator albeit probertadwltb rerpeot to prooeedin(pylalrut
10 without it8 oolLI~$, should etaAd, SO far a8 the 8Xi8tOllO~
Of the 1iOnS i8 eonaorard ia sty diiierent ~SitiOa i?fXJI
that ot other pu?oha88?# or lmd in Alabaaa rho to&O ooa-
es 911and atte? the SpOeff ed tax date. It 18 faailiU
ET'a0 em to? pantees who take t t tlo,in meh OirOUMtUkO~S
Se0 that p?aT$rioa i8 madoto? paymentOf tUa8 -6 tha
/ Goveroaurt oo*ld l #rily haTe protoetrd itself in like PUUL~?~
Eon. Paul mm, -0 9
lr inding
no r o Ar titutio MiJA
l r ia mlty
in th eltate legiela-
tioa, we think that the liu should k held valid.'
me oourt poiate out
81thOUgh A Valid 1i.A 18
lr o a ted bo lniorrod d~rlna
on thr proprrty, 14 ea~~ot
the time the &W~~LUA~ ho&de title to tke gniperty
a8 the Vb&$e& Btatoe rould be u iA4iepoAeablepasty to
a suit eoeh a8 #mided by Artirlee 7326 and 7326
V. A, 6. S., aad oaaaot be 8wd without fte 'pWli8;iOA.
"TM8 does not ~ev.nB i llm when rpory par-
i.etSd froa ruaiai8# a @loAd on the tit l and ? title
ts the pzaporty again paseer iah private ownorehip it
will'paee lubjut to the tu lien whirl the Stat* say at
that tiu utoroo.~
In addition to t-ii@ luthorlti*e eltd ln 0
80. O-&749j ~ficm whloh ~8 hare quobd
to a TOW larl~ oaeo,?&nlm Y. Oruger ?.
reported in Ten8 Court o? Ippmale 01~11 Oaeoe, 3rd Nill~oa,
page U, from whiohra quotm a8 f&wet
Wn"January lb 1882, lpprllmt orned oortain -1
estate in~tho oity oi Rouetcm, Tuae. oa Maroh 22, r0u0r-
1 4, lh ocold aad’ooara~rd tha ea~o to B. Golt~, 2. f.
Boylqe and lppollre. SUb8U@WA817, (Jeptaber 14, 1882,
Qo1t.r and Borl@e cold aml oonre~ti their i~t~08t iA Oh.
pw rtr to l ppolloa GiAAuth. On J~lr 1, ~1682,Ooltrr,
Etorrmaa& Ulnauth ruduod the property for tautioa fer
the rear 1882, the aa~~eao~t Bela l%aimt, or in the
nana orb thsfr tendo?, fa~nio Y. Ur~gur On JUAO 1, 1683,
llu Oinauth paid the tam8 80 ltieeerod. ior the feu
i& 8taw 00~ntr ud 0it~ - the etato and oountrtame
beid #97;56, and thr 8itr tu being #>OO. 80 theA broe@t
thie euit to rooover of appe$lAAt the taxer 80 pa&d, and
?eOOV~rbd jUd&UAt the?rfOPr t Thr qtuetioa proeomtod
iej Wore the elaiar of the eta P A, oo\raty mad oily for the
tax.8 of l882 iAOUw.brSA8.8 Up00 the land? 'Ph. o0~8titutioa
pm+deo that, "Ph. anma1 U8r88WAt mad. U$IOA1and.d
preporty 8lall bo emehl liea tbraoa, and all property,
both real amI pueoaA1, beloy$y to any dolbpwnt tu-
)q o rlball.be li8bl. to e&8= ud ml. for th. D-At
of all the tar.8 and pualtioe duo by lwh'd~liAqUOAt.'
(Art6 8, SM. 15.) At~tha data of the ro~t~~a~oo udr br
,.,
483
BOA. Paul Bolt, pago 10
lppollaxt, Oh lnr in feroe providedas fofl(R$:
*Them shall ba loriod and ooIleetod aa annual divot
atat* tU Of rOU?-tSAih8 Of OA* QW lllt~
WE% raluo thereof . . OA all real propmrty
rltuated . . . in thfs et&; on the 1st day of Januq
of eaoh and otery year.* (WA. Laws of 1881, p. 53)
‘All property shall W,liet*d rer taxation botw8en
January let md JAA~ let of laoh rear, rhea required
by the aeeoeeor, with TOfW@AO@ to the pUa&itp hold
or amod 011 the 1st day oi January in the ybar for
rhioh the property 18 r4quirod to be listad or mn-
dU.d. ADJ propinrt~ gurrheod or aoquirod oa tho
let day of January shell ~ba lietod b or fop, Cba
person purohaelng or aoquirlag it.’ T1. IY.4674) *The
sollrotor of tame of oaoh oounty shall bagin the ool-
lrotion of the taxer on the let dar of Ootobor . . .*
(Ii. 5. Art.4739.) lhdir further proririontithe tax
roll ia not oompleted nor the raluo of the property
listed finally deter&&d, until aster the eeoond Monday
in Juno, aAd real estate oaMot be lxixxd aad sold for
unpaid taxer due thereon until Yaroh followllrg.Unquss-
8iOAablJ under the provisions of the laws oitad, ap>el-
lend, bein 8 he owner of the land OA the let day of
January, 1s82, was liable pereorull7 for the taxx,e
thueon for that year, thoughthe aamunt of maoh taxes
wan to be eubeoqueAtly~0oortaiAed,and though oolliotion
oould not be aado thereof bolroreOotober; for the law
exprmsly pruvldaa that the tame- shall be ohmgas wainst
tho person owning thr property on Jaauaq let. Worn thiA
it follows that appelleo Oinnuth war not liable poreoaally
for the said taxes, he not having beoonm the ~bwaor of tho
land until after January I-,1881. Tbi8 boiq two, wo
thinlrthe lien protidod by the oonsiitutioa attaohoe at
the time th+ liability is fixed by the etetute, and is
a~ iACtmbraAO*upon the land, though the amount of the
tues~la not thoa fixed and dotomabmd. The eam of
Harrlngton v. IIILillimd, 27 Mioh 271, is aaaIPingl;l iA OOA-
rliot with the rule ham allllouaoed, bu8 it 18 to be ob-
served that the statute upoa whioh that droleioA wxe mxdx
is WIeAiiflp dii?OrOAi from ours. The ease or Rand011
t, Way, 4a i?,I. 517,loeme more in point. In that oaeo
Orovu, J., 88idl ‘It follawe that at the timb of the OOA-
reranoe of the Sam by the defwulaate to the plaintiff,
the fommr, in oo~~eque~or of tholr ownuehip, had broom
liable for the payment of tho tax for the ourrukt year.
464
EOA. Paul Eoli, p-0 11
That th0 timb whoa they baoua, 80 liabl0 was thr time
of the ooapl0tion and dollvery of the rolls, although
thr aAount of the tax was not a8oortainOd and fixrd
for tvm Aoaths, yrt the roundatioa of the liAbility
was oorplet0. Phsy omed the property at thOi.tiAo
i fixed by law for detrrminin,g who should bo turd thero-
for as owaor. TTUO, if the tu had sot buA paid, tha
land right har0 boea sold to latie?y it. But this
would h a r hem
e a lalo to satie?y a liability o? the
formr owaul whioh hr had failed to aieohar(o, aad
whloh thb law mekrs a 110~ upon tke lard to prevent
tho lore of the tu to thr publie.’
WUAdu our eystba the tu 18 10ried oA the let daz
of Sanuary ot eaoh year. lad the a8Oo88AoAt 18 made as
of that date. although thr rOAdulne or lletlAa yrd
TA&UAtiOAQ? th8,Dl'QDOTtY i8 iA ?aOt SUbSMWAtlY And..
. . bn (Xmphaelr luppliOd1
Ualeae the mmvl.Aont to Art1010 7151,not06 lbofo,
ju881?i08 AOW8 dlff0rent ooAoluefoAfrom that roaoh0d iA
our opinion &o. O-4749, we must a? neosseitp hold that thr
aAAA&lROAt added by Senate Bill No, 126 18 unoonetitutioaal.
We are not prepared to hold that this aaeadmmt alt8re the
rule aanouaood in our tornmr opinion No. O-4749.
80~880 Bill No. 126 did not beooma8Sfeotlteuntil
April 7, 1913, and thus i? tho oonolueionelxprbe8ed aboro
be oorreot,this amendmnt to Artiole 7151 oporatr8 as a
rbloaeo or fOr(riveBOB8 to the OurIer o? the property as o?
tb.+ffootir0 date for the 1943 tax08, end ?or prior anb
lub$OquQat years undOr similar fart8 and olroumetano6,e, aad
is in violation of Artiolr VIII, Seotlon 10, supra, 0r our
GoAetltutioA.
It 18 further Ob8Omad that this OmendAOAt pro-
tidoe that the owau shall be llablo for tax08 oaly up to
the time that th0 Onlied Stat88 5orOrnnbnt ~ay take OA option
to buy, or up to the tine that he ray make an agrOOmOA8to
Ball to the Ualtrd Stat08 OOIorAWAt, neither of whfoh oroat
ihr llOAOAi Of oVAWWhip, *Aa UAdOr 8UOh OOntiAgOnOi~8 th0
privateowau would still b0 the emnor o? the proputy as of
Januwyl. Thor0 is 110SOparab~~ or 8aring olauao in the Aot,
465
Eon. Paul Bolt, pago U
an& we are inolined to the view that thlr alone uoulQ render
the amendmeatinvalid and Iooporatite. be that as it may,
we a r elatio?Ied with our lonolurloru lfpreoood, Iallopenbmt
o? thlo ooment.
Obtiouoly with the rirr o? rellwi thlo ammdaont
of the poooibilIt~ a? ruanily rouatrr to Seot“f on 10 OS Art1010
VIII of our Oanotltutloa, It $a deolared la the uur6onor
olauoe that the lItuatIoa proa tin% the l~@iolatlon oreateo
and eonotituteo a publio oal , an4 lroateo and oonotltuteo
a publio oalulty to thooo ooumt
+ lo, tome aad villager In
whioh m&ohoondomnatlono ham been made ooowoary, and are
neooooafJ, and whloh will bo rude aoarouq br roaoon o? tho
pwuanoe or the prorent lfu br tho Uaftrd Stat08 Ootommoat.
We ;W It too olru ?o.r lrgvaont that tho t l
o? oalamlty lj! the mlndo o? tho ?roaoro o? the Qonotitut9 oa
IO not that typo deoluod In thio Art. 10 l?e uaablo to
oonoolrb how the oonbaaatloao? property by logal prooeoo
end prooeduro or by roluataxy rolo by the ownor eroater l
publls oaluity, Tho 10s~ or oalamlty, l? say, lo to the
IndlvIdUa& owner and not to tha OOUDO~ or olltloal lub-
dirlolon thereo? la whioh the lon4 uj be Poeatod. 10 do
not think thet privateright8 may br uilo tho oubjsot o? tho
oalamitrla the tiow OS tho tramoro ot 4W Oonotitution in
lnoerblag thq oalamltr provision as an sorption unilor whloh
the Laglolattie might ?or#Ire or romlt taxer. We think: the
lxwptioa expreoorb in the Ooartitutlon bar to 40 with the
rerulta from natural lam and not br thr ruenor o? man. Thlm
ir borne out la the oaoe o? Jon08 1. WIlllam8, 45 9. W. (2&J
130, ?roa whioh we quote a# ?olloror
*1b are oomtrolned to bellerr that thr oalaaitiea
oonterplatod by thr Oonotltution are thooe brought about
by naturallau8oo . . ,
“. . . It Ir clear that the tme of pub110 oalamit~
rlthfa the mania8 o? the language rmplopl IO oae due
to utural oauoeo. . ,
(r . It may bo said that leglelatlre eon-
l
tnr a aad
tio ;
the
iaterprotatioa
o? thiooonotitutional
QrOvIOlOn, like the hlotory of it8 l& o p tIolaupporto
,
,
Hon. POti Bolt, pa&O 13
the oOnoluolon as to its nooning rhioh ws have pn-
r1ouo~ stated, that ia, that a 'groat pub110 oala&tg*
ri thin the aooniag or the Conrtitutlonmot be nno
horiog lto origin in rim major 02 Aot o? 00a. . . .*
Theroioro, itio our view that this deoleration sddo nothing
to fta disunity?ma nhatsror oonotitutionalobjeotion may
be validly lerlrd against this hot.
?urthitraorm,we are 0r the opiaion that 6. 3. 126
riolhte8 fseotioc2 or Article VIII of the constitution0r
this steta, said oeotion is 08 r0110w0:
9. . . the legislaturrlal, by general Louo, exempt
fros taxation pub110 pro rty nood for pubLie ~urpooeo~
lotual places or (of) ro rigiouo worship, 9180 any property
owned by a ohuroh or by 8 ltriotly rellglouo oOa1ety for
the exoluoive us0 as 8 dwelling plaoe Sor the ministry oi
ouoh ohurah or religious sooisty, and wnlotlyields no
rotenue whaterar to such churoh or nligiouo looiaty;
praiided that suoh eteaption okall not extend to more)
property than is reasonablynaoeooary for a dwelling
plaor an4 in no aveirtmore than one aora of iand: plaoeo
of burial not held for private or ooryorate proiitl all
buildings usad s1olusivr4 and ovmed by persons or ooooeia-
tiono of poroono for sohool puiyoasa aad the neososarp
Zurnlture of aI1 sohoola and property uoed oxoluof~ely
and reasOnably neoeeoary in oonduoting aulyoarooiation
engaged in px~aaotlng tha roli&ouo, eduoatlonalanb
phyoioal bovelopmnt of boye, girls, ouq aen or YOU&
womn operating under a State or Natxonal organioatian
of lika oharaotar; also L3s andowmant funds of-ouoh
Lotitutiono oi learning acd religion not uaad rith a
tlew to pro2i.t~ and when the 8me are invested in bond8
or mrtgoges, or in land ox other property which has
bum and shall hereafter be bou&t in b ylu& inotilru-
tiono under foraolooure wleo aade to oatlofy or proteot
auoh bonds or aortgagoo, that ouoh exonption of rash lOad
au6 property shall ooltinue only for two,years ?tfteF the
purohoo~ of the @ame at ouoh aale by auoh institutions
and ~10 longer. and Institutions of puraly public oharltyi
and all lore ox&Wing property irOn taxatkn other than
%he property above mantionrti 8hoU b null end void.*
(~phaoio ouppliod)
Lion.Paul Bolt, pagr y
Thr manifert ~ur~ore of thir bill la to rmmpt
oertain property froa taxation und8r the olroPutanoer
therain &WOVibd, Mb tllll.88 it 18 8pOOifiOa1ly &XltiOJl8d
in SaotiW 2, Art1018 VIII QWtOd 8bOV8, My attofqt Of
the L8gi8~atUl-8t0 8XOslptit irOa kX&iW i8 Ulld8rth8
expre88 t4m8 Of thir prOvi8iOn Of th8 COn8titutfOn ILULL
and void. Obwno that the ~Oll8titUtiOll d-8 not nmntion
pro~orty aoquirod br th. thit86 at8tO8 QOtOrIztn8nt under
the OOnting8uOi88 melltiOn8din thir AOt 88 a 8UbjO8t iOr
legi8latiT8 OX8mptiOn iW4 tU8tiOIS. H8IW it ml8
within the olarrif'itaation Of “and 8u &W8 rxuaptiry
property from taxation other than the property rboY8
montionod mhall bo null ant%roiQ.~
#e aro furtbr inolined to the
view th8t thir
bill ViOht.88 s*otioa 1 or Art1010 VIII or the bOR8titU-
tion, the ixqualand unirora &Ni8iOll, but w* prototit
a di8OU88iOn Or thi8 a8 the other ~EOti81On8 Or the Con-
8titution di8OU88.d by U8 8fiOrd 8tiiiOient ~Otra48 iOr
the oonolurionr reaohed.
We are ther&mo oon8trained to hold that Hi. 8.
No. 635 i8 not unoon8titutiona1, but that Y. B. Ho. .126,
uhloh tJlPeIld8
Adi 7151, 6L.v. 3. c., i8 UUOOn8titUtiOMl.