OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Maroh 15, 1939
Honorable James i.. Straun
county Attorney
'iclllaoycounty
kaymondrille, Teres
YOU direct OU llOtvi~@ iaOt6:
page 200 OS the
General laws pa Kenedy county
eatea
By the 6ame bill
portion of rhat
ldalgo Count7 p1U6 the SlUl11
rated into Kenedp County. i-fcr
ChapterX page 870 oi the Ha
gisl~ture, provided ln part a6I
5 .;k
G
t for e period or twenty-fire year6
16cal year, beginning Cepterr.ber1,
reby ars donnted and granted by
o the City of Corpue Christi the
ll'Stat6 ad ralorem t6Se6 colleoted upon
the property 6nd from person6 in counties of Jim Xells,
Jim Eogg, Brooks, helberg, filllacyand Dural and aAl the
net 6mount.60r all State ad ralorem taxes oollected upon
the property and from peT6On6 in the County of Eueoer
not heretofore donated to the City of Corpus Chrieti by
‘- -:
s7G
=-,
Hon. Chsrlos H. Jchnaoa, Laroh 10, 1030, Page I!
I
Aat of the Chlrty-fifth LeglrLstura of the Stat. of
'iems knom la Lousr Bill No. b94, including auoh
wtato ad telorcm tesoo l a MI be duo raid oounti68 on
I th8 railrocrdiug otook be&onglag to rrllroed Oompaniea
xhloh abell be eaoortaloe6 and apportioned to nald coua-
, tier 66 nou prorldrd by law.
I *SCO. S!. At tbo end ot 6eoh &onth the oollootor or
tax06 for IWo66, for Jlo aYal16,for Jim r!ogg,for Brook?,
tor iileborg, ior ~llleoy sod for Dural oountlea ahell,
ot rorra to be rUrnl6hOd by th6 Comptroll6r or Pub110
I b000u~t6, nnka itsrlzsd rsporta, undrr oath, to raid
CcQptroller, 6hOWlng each end ovary lter; Of Stats ad
relona taxer ooUeot6d by then roap6otlraly, la pro-
*idoe ror in ttia Act upon property end rr0= paraona
vlthln aald oountlaa inoluding #al6 rellrOadlng atook
belongleg to rfillroedoomponla6, and lcoo~peny the aanu
with e aummrl~sd dtetox6rrtstowing full dlapoaltion of
411 mob State taxes oollecteb; saob of asid oolleotora
a&41& prsaont their r46peOtiV6 report6 together 61th the
tax rooelpt atuba euthorlaod by law to br kept, to the
. County Clerk of hja 6oUaty, who ahsll, xithls tuo daya,
oocpero aeld rsport vilth th6 said atuba, and it the #a"-8
egror In every partlouler, a6 reesrds neme, dater, end
ewxmta, oold olork shell OartlfJ to it6 oorrootn668, for
whioh oxaxlnetlon and osrtiTloat6 he ah611 tiepald~by the
c03636610nera* Court 0r hi6 oountf tu0ntpriw3 conto for
each certificate end treaty-ilre cent6 for eaoh tvo hundred
tax ayora on add rogort. The aeld oollcotora ot Jl61
F6lIa Jle fiogg Brookb Klrborg Mlle~y E~el and
I maoa; ooUntl66'6hell tlhn lrmed~etaly So&ward their
.: rea eotlvo ropcrta 60 oertffied to tha ComptroUar end
‘:.aha P 1 puy over r4ap4otSvely to the Clty Trraaurer of
.!,.
!
'- the City oi Corpus Chrlatl 611 amey6 oollsotad by tham
Or clthsr of thm. during 66i4 math, UK4drrth6 prorl6lon6
0r thla Aot, trOUv6aia oount1ea, rroipt auoh wnoiults 66
< are ellovad by~law ior a66686lng end oolleotlng the #ame,
en& 66id collcotora #La11 foxward e duplioets oopy of the
,
.," r‘ooslptaeiren to thm, ~eajmctl~sly by thr Trrasurrr of
t&6 City of Corpus Chrlatl for such zoneya to the Coeip-
tr0116ri
l *o
i :
4s40. 6. The tkntya bereln end horeby grants4 end
i ! donated t0 the City of Corpus Chrlrtl era d6016rod to
be a trumt run6 for tha purpose 0r aiding the City or
r
Corpus Chrlatl jn poylng tho lntOrO6t and #Inking fund
:: Upon M i66U4 OT i66U46 Of bon46, th4 prOOOed6 Of which
,: bond8 6r6 to bc uaod rxolu6lraly for the conetruotlon of
,.'
'
11 or breekwater 60 ao to protsot #cl4 olty from
~~-cY*~P~lowa. . .*
(, :.'.
Bon. Cherlra R. Johnson, l’aroh 10, +939, Yeco 4.
It thor4:ore lppoers that toth rtatutan wore otaotod
et tba sax.4artalon of ths Slth k~~lalaturo. iiOU60 Bill ?Io.571
ma@ lneo tr rlrat,
d breena law and uea rtfrotlvr first. If lltbor
bill baa eny lUventeCo of prlo? lneotwnt, it ~046 to ~ouar Bill
So. 371, oroat Konody County.
4 cloorlr or tte oplnlc$ that it zuat be oonstruod
tbet 4 Loglr
a ur8 vaant to Aoeete to Corpus Christ1 tbs ZXetr*a
t lr--tm--
lharo OS &A valoroc. tuba therraitor for the ncrt tvoaty-ilrr
year6 eollcotod in the mwly roam& ~lllecy Wmty. The b?ll
0reet:ng i;ensay County ~46 berore lt durl~& coat of tbs t-0 it
uea concldorizw the other bill. cur41y lf ths Le~l!.lcture had
oomnt to drlirsr the ad valoren. taxoo oollecte4 Jn 3,entay county
to Corpus Cbrlstl, it would tore Bald 60. Furtbermort, It would
have been 4xtr4mely unlikrly that t&e tr~l6laturr would hers
onactrd the lewa in auob oondltlon end wltb th4 intention that tha
State*6 8hnro of ma vslorti tax411001140t06 orr i 1-S ~!14 atrlp
OS lend in Xll~oy County lbould 60 to Corpus Chrl&tl end tht
St&e roteln the belanoe.
t: Tbw8 would br 8 o4rtrla r4pugnanop bctuorn ths tro hot8
' lr ~4 should oonatrue the tsh ?i::leoy County" 46 usta In Soneto
' Bill So. 330 en rotorring to old 4lllecy County. ?or we xoultl
find the greater pert of cuct territory lpiryl?n Xenedy County
rnd xlth no 6Kinartsfor tbs Laneby county tax46 to bs aslirorea to
Corpus Chrlstl. '64bould tarr la the new hlllrcy County only a
noall psrt or old 'icilleoyCounty uto.,o taxra should be 60 uaad.
Is& Senate Bill no. 33C ooumanda tho tax oollactor of ;7lllaop
County to ay to Corpca Chrlatl all roneyb oollected by bin uncler the
: Aot In hi?. Pray County.
Aota pwao4 at tbs am&e aualon of the Laelaleture lre
' B4ccrally ocnetrurd tceethcr, a6 on4 hot, wherr ttty cover tbo
64X.4 subjsot netter. lorett t. zittona +3 f. K. (E) 1021; b~sbud
iu0. :ch. 31et. v. ~lcberdaon, 2 2. ;I. t2; 51s L.'i:44f4 Euudfpcth
/ Co., 26 1.. iL. (Z) b23; r.0m8ay f. Torrrll, 04 !. ;.. b41i 39 aox.
Jur. 26%2bO. ir two acts peescd mt the leu4 64salco arm In
lrrsconolleblo ecnfllot, the one 148t snaot*d vii1 oontrol. 39
Yox. Jur. 2bO; :x p. :;ltaohe, 170 .I*.i;.1101. Parhapo thcao two
~.otserr not :n 00nriiot. Eowotcr, 000 conatruutlcn rould create
en eXCt4dingly oonfu6inp.Oocdition, tucb that ue think the above
principle6 aould be l ppllcabl4. it is our oplnlon tbat thr St.&Lea
ed ralorsm texca oolltct4A ln the ncv Flll.ec~ County rust bo
auerdod to corpus Chrl6t1, end ~4 amw4r tk4 first pu46tion In
thb lrrmttm.
ke arrlra now at the aeoond ~ucetloo re~ardlng tba
fi?bt of the people of xillacy County to oialk %be h~eoa%aaA
lx a a ip tlo1 t n.bo noted ttiatnctk!n(! la ~erratcMl1 x;5. 330
Yl-1
nqulraA ths State to ,tbr?raarterooctlme the oollactlon of tuaa
on the aam! proptrty tLet 886 tbm belng tarrd. :Zothlw in eel4
Aot bound the Stete to day to the eItlzc~r of tha oountlee tberm!a
affected any oxamptlon rblcb el&t tberaaftsr bo oreate 8~ to ad
valoram tares. T&S Rrant we6 e?sply r;l the 'A6t WOUAt6 Of ai1
!?tate ad valorca taxes oollscted w illeertaln cOuAtlsa, rltbollt
my rarranty an to *bat taxer would b8 oollcctul. tty tbe fvbnt
Corpus CbrIatI Cot only tbe buta’ atire of ad valorm tare8
rblct. should bo ooll*cteA lo certa!c count.lea for 6 Aaal~nated U&e.
(it Courae any contract6 rhlch It ce~ 08va e&e or any bolida if!ausA
o o o lA
not a n6no art auro 416 not attertptto lnlar?a such wst.
The sxoeptloa to the b~~eataad oroqtlon provlAa& by Art- .
iole 0, t60tion 16, con6titution 0r i6160, a066 not 6pply to th0 eaar
under ooaeldorttion. The lxoeptlon rtadrr ~prcvlAoA that tbl6
lxooption aball not bo applloablo to that portlot of the Stata ad
valorm texea larIc4 ior State purposoa remItteA within ttioee
oouAtlea . . . now recolrlnR any rer.laelonof State tafea.W ?bsae
taxra are nalther rerdtted within iiliaoy County by Sunate Bill
so. SO, nor lo dSlaoy County now reoelrl
Stata~8 ebara oi the taxer biiic h~%ii;‘$:%b?
86~6 aa to the other oouat168 affaotsd by the 6L 1 are not rraittod
rrlthln and raoalved by GIllacy County. GA the other hand, the #mm
la taken Wren Xillaay County by tbs Nat@ snA 4rllraroA to the City
of Corpua Chrlatl. The exoeptlon ortetod by krtlole 0, Ssotlon la,
to the sxor.ptIoatberain extended, uaa olearly noat to apply to thoaa
oountloa, 6nA there are aoteral or tlieg,which 803-o rooairlng a
irnIaalo~ of their OIA taxoe.
The oltlsena of A’Illaay,fin Della, Grooke, Klsberg, Out61
on4 Huoooa Countiee are entitled to the exemption provided i8 #al&
ArtIolo 8, Eeatioa le, OS tho,ConetltutIoa, and our enawor to rour
oooond quartion la aa attlrmtlre once
Your6 *try truly
;rTXmTZY G.7KI
RhL OF TW;kS