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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
iionorablo Oeo. H. Sheppard
COmptrOller OS Pub110 AooOuntr
Austin, Texar
Dear Kr. Sheppard:
We roknowledge rao qurrt ror an oplnlon
upon the above oaptioned pinion nquemt in as
r0110wa:
ular stmrlon of
grants to the
20 yoarr all
ea iOr General Fund pur-
road dirtriota llor.
; donated and granted.
meport 18 mado rubjoot
o the Brazo8 River Con-
n Diatriot under the
8, dot8 or the Fir&
th i.e(;islatclre.
omd uciderthe provisiora of CheFter
of ta i:irst zalled jesaion of tilej,t;l
Legislature, 6XCbst t3 thb 0Xt6Et 6UCh 6 COUlty
did not re&t ;iDri:than the 56x.i5u71 authorized.
Tiizrehas beer:no proratlor,made a6 to the a;ioY.t
each coiuityshould pay to comply with t;lepr3-
viaiom of Chapter 368 abore mentioned.
n;;ince:iOU66 iJill408 donate8 and grants the
mneys collected for ;eneral %3V6nU6 jUr;,O666 in
t..e ,-and district.3 ib3V5 cis?::tiOl.ed, t0 td Cit;’
Of :~ree~ort, tx G;iesti3;1urises 8.5 to v;xtLer it
1.qnb;cessary to ColiGct arizCiOLbJLitall rroA2
-. 442
&ion,Ceo. ii. bheppard, wee 2
Brazorla County for the purpom of maltting to t&a
Brazoa River Conaarration end ReolaiaatlonDirtriot,
Since there would bo sufficient ~oneg in the other
LliEU SbUtieS to aeet the maximum mount authorized
under tileprOViSIOn@ of Chapter 366 above aentloned.
*Road dlatrlota 8, 9 and 23 in Brazorla County
oovor only a anal1 portion of the antlre area of
i3rSzorlaCounty. Ii Brazorla County la still m-
qulrad to pay its pro rata part of the donation to
Brazoa River Conaervatlon and Raolmmtion Dlatriot,
then should the marlaum be takan tropl the taxes
oolluotod from the areS of arazorla county not
included in the road di6triOtS above mentlored,
before maki.n(: any deduction from the taxes oolleoted
from Said Alatriota?~
Chaptrr 368, First Called Soarion of the &th Leglalature
cede a donetlon to the Brazoa River Conaervatlon and Raolamatlon
Dirtriot for a period of twenty years of the state ad valorem
taxes in ten oountlaa, one of uhloh ia Brazorla County, axproaaly
llmlting thu mount thereoi to .$309,000.00in any onr pa&r, and
limiting tha amount OfState taxes donated, as to 6aOh county, to
the amount of state taxes which would bu ooueoted baaed upon
the 1934 aaaeaa6d valuatlona. said Aot further authorized the
issuance or nefiotiable bonds, leoured by a pledgo of the sum
donated iron the oolleotion OS ad valorem taxes. ;ieunderstand
that 1uoh bonds were issued 6nd at least a portion OS same are
now outstanding.
ilouaeaill ho. 408, Regular ~aaalon of the 49th Legiala-
ture donate4 to the City of Ereeport for a period of twenty years
all the State ad valorssitaxes collected from road diatriot6 i;O8.
8, 9 and 23 iE Brazorltl County *not heretofore dokoted aiid
granted”. sec. 2 of said Act reads ~6 fOiiOW6:
";itthe end Of ea& aIOEthtko ?aX .'.SSUSSOr-
Collector or .irazoriaCoiu.ty,Oii fnma to ba fur-
nished b;i tLe ioqtrollzr Of L ubiio ~ocO’Ut.fi
(hereinertur referra& to 36 tho Col~ptrollLr,,siiall
.mke a report u,ndi;roeti, t3 s&id %L;ltrOlldT, SAOW-
ing the aunt, of ad velorez taxi-6 collacred by hirr,
for the State Gerieralwa upon property, real and
perronal (including rol.lioeatook belowing to rail-
within 66id roSd dlatrlcta in aald
and aocoiupeny the 66m with a S&~riZod
state;:lint full CiS$OSitiOL Of 011 such ,tot6
6;~;3winC
4
taxes oolleoted. Tne said Assessor-Colleotor aim11
pay over to the Treasurer of the towu of Freeport
all moneys oolleoted by hip, under the provlalona of
this Aot, over and abov6 that hbmtofore donated and
g r a nted,
lxoept auoh amounts as are allowed by law for
aaaeaaln~ Snd oolleotlnC:the aamu, and shall forward
to the Comptroller a duplloate oopy of the reoelpt
for auoh monoga given to him by the Treasurer of the
town of Fresport. It la expressly provided, howevar,
that no remittance shall be made by the Aaaesaor-
Colleotor of tkazorla County on aooount of tax68
oollootsd from said road districts to the ;ieolamntion
Dlatrlot or the town of Frsaport for a 1:l.ven year
UIdeSS 6Ed Until SUCh A66666Or-COlkctor Shall have
been notified in writing by the Coisptrollerof PUblio
AOtOUlltS thet the amount or money due it on aooount
of taxoa for auoh year shall have bean remitted to
the Brator River Oonaervatlon and Rmolamatlon Dla-
trlot undrr the provisions of Chapter 368, Aota or
the First Called Sbaaion of the Forty-fourth Legla-
laturei it baing the intention of this Aot that
after the requirements under said Aot of the Forty-
fourth Le@slature shall have been set for auoh year
a11 money realized from the State ad valorem tax
levied for general purposes in said road dlstricte
in said County shell, on 6qust let, after remIttine
any balanoe then due said reobmatiou diatrlot, be
rumltted to the town of Freeport, Texas, for the
uaoa proaoribad in this Act.*
As we understand your inquiry, you desire our oyi~~ior; as
to whether the Tax ~aae6aor-Colleotor of 3razoria Zounty ~8~1
lewfully hold the State 6d vtilsre:; t6xc6 collecrt2 fro;.;zid
Biatricts i;OS. 8, 5 and 23, until euoh the as tk Co:2L;rrollar
shall n0tirg hti t:.attkb keolasstion 31:trict has tiitkr re-
ceived tha ;E~x~!&Iaxout ~if .jG~,O~~.oo from tiie ten CO‘ULtieB,
or reoeived from LrtizorihCOuity til&riaXiATLLTl Of ,tC:i: tSXE6
y,ould 36 CollJctti, 3irSfZU;O:; thr!153k CbSLSSl2Z
i,.iiCs SZliC-
“--+e:.i
tions, (wnich vie lil:CbAl. fro:iL; sc:i2dAlaci’,T,ic.;iz
to jzur
li;ttara;JOult6 f(j t:ic;
6LL.Of Tc2,c$L.09), e;.< t .2.1;a>- to tile
iltj of iree>ort 6ucP .: tcte ad vslore::. talcs c~lltiC:LciLr;l;.
said di6triot6,
The only que6tIoE.for us to decide 16 Wh6thir or UOt
t!leprovi6ion6 in sec. 2 above quoted, allos'ir,~
t.iC,f6XAS6~6S~P
444
iion.Gee. ii,Lheppard, pc,s 4
Colleotor not to tnaka Rrsplittanoa. , , on acoount of taxer
OOll8Ct~d from aaid road dlatrlota to tba iieClamtlOA DlatrlCt
Or th8 tOWn OS Freeport for l given year* until the zeolama-
tiOA Dlatriot haa reoeirod iron the Tar Colleotora rrom the
balanoe or Bracorla County and the other nine oountiaa either
tha maximum of $~09,000.00 or iroc#Brazorla County lta pro
rot8 part, baaed OA the 1934 VelUiItiOA, and then malt the
tax.8 oolleoted from the thrro road dlatriota to the City of
Freeport, impair8 tha obligation of the oontraot batwecn the
debtor8 and the holder8 of tha Raolamation Dlatriot Bond~a.
It la aettled in Texas that when an Act of the atata
LeC;ialaturaauthorizer a bond laauc, and oretitaaor euthorlzea
thr orration of a oertain rund for PayneAt of the bonda, luoh
~VJllaiOA Of thr Aot oAtor into thr MAtraot batV8.A $ho
debtor and holdara of tha bonda, 80 that it oannot bo npaalod
by aubasquant lo~lalatlon without the lubatitutlOA of loma-
thing of qua1 rSfioaoyi nor OVA any aubaqpent lagiblstion
ba upheld which her the efieot OS impairing thr obligation OS
auoh oontraot. city 0r ~o~aar Parr 'I.Iiaoling, 247 6. w.
818 (Sup. ct.)
;Iehare oarefully atudlrd the two Aota in ~ueation, and
lneamoh 88 the Freeport Aot olsarly mates the donatlcui t!Iereln
dependent upon the Aeolar&tlon iIlatrlot~8reoelrtig the full
amount of taxer donakd saoh and rrery gear, we oannot find
anything in the Praeport donation that would impair the obllga-
tiOA of tha oontraot betWe@A the debtor mnd the bondholder.
It la therefore our oplnlon that the Tax Aaaeaaor-Colleotor
oan lawfully hold the taxes oolleoted fro;uthe three rood Cla-
triot$ until such t,jzs08 the &iClbsitiOildistrict htie l%CeiVC:d
lta rull quota aa above ret forth, and then pc;l lo~~e to the
City of Praoport aa provided in aald Act. Lowever, the mour.ts
80 held, (or as much thereof aa la neoesaary) should be Psld to
t:,eheClanatiCn District in tileeve&t thtitCur& sti: texcble
year, the ;:ecla:mtim 2lstrlct does not reoeivc trle i.GXicIU2
amount dofiatedit fro2 taxes collcctsd fro2 t.::L~ltIiCC of t>e
diatrlot.
.
445
Ja trust that the above fully anawera your inquiry.
/+
.‘, Your8 very truly,
ATTOdLY G&AAL OF TdAS
Aaalatant