PI
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
H. Sheppard
PUhllO Aaoowltr
484
ed or leawa sald land.- ~8 pvia6a in s00ti0n 3 th
asmm3or ana aolleotor0r tame is than rqulred to,anke
au ltsnriwd report ahowln8 the valuation rlxea.by the Board
0r Eqtiintion, -the amcat or bounty aa talomm taxa8
that wouldham aooruea themon,* warnTEit~iiw
ma8onor the ?aderal gnlrchase,'bnsea.upon suohvalua-
tloaa 8na r-a rate for the county aa
at the pretall.lng
ralomm tame 0a ianbs8imllarlpsltuatea. The .asswaor
rriduotor 0r tame shall 8hor in 6aia report the total
aaotrntoi ooontyadv~omet~a*mlahro~a have beon
tk800880a a*uist XIl-lXZFkl3E3X uai& aouaty fwnwl or
lonsed by ttm lWdem.l Corsrnnnmt,ani3aball foflAazdSaid
mport to the Comptrollerat mbUa Aaoouat8 at AtIBtin.'
Seatloa 5 makes the donation 3.athe tollwlag
1-e:
Wxrm ln hamby donatad, aaiigranted to
eaoh 0r ths OmatlM of JIMpar, Sabine, s6n
Au@St.iM, Sb@lby,TfiDity,.Bo~dOZL,Tyl-,
QO t rwh akoants M are al&awe&by law tot
aoElwti- and lnmsslng aa~m, and dW,l ior-
wa r d l 6u p ~ia a te o o p y o f,th e r a w1 a 6-n
him by the Oounty tmswr far 2 dlllOMpt@
the comptroller.~
Xoaarabla cioa.H.Sbs~psrd,Fsga 5
A aught trsnapasltion0r the warding or Sea-
&t 5 by mnder its maala& mom dsilnlk:
“Them 18 ~emby donated, an& grautetlto
claohof ths aoantiss of Jsspar, Eablua, San
Aogwtlne, Shelby, Trinity; Bou~ton, Tyler,
Angelina, San JaOltttO, and WQlkQr, all of the
state al vslomm. tszes lovied aad aollooted ln
wah mspsotlre aounty for general mvenw pur-
poses . ... noosssary to ralmbaarsesaid avanty
for the loss sustained by maid aowty or ooua-
ties, and not to exoeod khl.81 amofmt, or 80 nuah
or suah state ad valorem tsxas oollocted as
shaUbeequalfo th~amou&tok detmslaod
la aooor&anosdth Seotlon 4 hereor . . .a
Ssatlon 4, aftar dlmating tha CozuptAlar to
uhmk the 0ormotnoss of the report reqglmd in 6eatloa
s, prawldu:
Vhetotslaiwaatofaotmt~e&valoms~
tams rhiah unlil h&v8 bean~assessed~t
~&omedor3.eamdbyt3uFe6enuli3wwn-
asatdthln suah aouaty, am ehwzt by the ~mpoxt
af th43aonutr tar uaowar aatlaoll*okrr.and
couatq,tor th4 1088 su~talne4 by Mid i~~~&tq.' 9% (upor-
gonay alawe reclt~ tbak
*‘pbaraat that theUait484States tbmma-1
moat has parob4aeUor&~dalar~aena~
of aut mar lands in tb amatN8 aamd la
iwtida I h~m0f, fh8m~ wd.ng 0rr 0s th6
tax rells gmatvsloartlansf~r taznbla rwpoasrr
Eonorable ceo, H. she$pnrd, Fada 4
in eaoh or such cottntle8;
ana the raot that the
loss or swh taxable values ln suoh oountlas
hemlnabovs enuwnted amate an amsrgenoy,
et.o.-
The only proYlslonwhloh -ala tenato lndloak
thatlosses by subdivlslws or dlstrlats auah as sabnols,
roads, oith3 and towns might ba oowiaema, is that part
01 &atl.on 8 whIah provld~ that, *the satlaoourt shalx
at the saw tlw detsrminb the amouat or taxes that said
aowty and pmoiaot aad dlstri&s hw lost as a nmtlt
;~;ht~ Ps~ralCorsrnresnthaviagp~hassdorl~odsaid
- Thia'emotlondoes not pusport to bbta4taasux-a
on th amount OS the donation but &smly tllmots a tlnd-
ing to be aatb by the Board cU Hquallsatlon,other na-
tloas tMsaui3ae&abow 15psoiClaUlyllmlt ths umoaat of
The nqulnlmat that the oourt QQko thlllflud-
~~ssatlon55, whlah enuasrates
the pnrpwes for which tha moMby any bs wea p&&S:
7!lm tams hemindoaated; aridgmntadtc+
oouatles hiwelqam hemby allwatad to the
00m&a815aem~ oonrt or the nspatlve otmatlw
herein named to be we6.by said ao~&ssl-
ror t be pnqwee or oaxrylng 0n the eov~mlne
activities oi the county, publio lapweaw&s,
mtl disahsrge ot any aounty or nmainat U&debt-
obviorrslythe rinabgi3OS3.0s~ewtalned by
prsoinots and distrlctflas mquimd by 68otlon 83muld
bs ascessary to datermIne rhioh politloal otabdlvla~ow
or dfstriots r0uiaba ellglble lkkran allooatlon under
%etion Se and woula serve as an equitable and jw@b+xig
for a deteraLin8tlonQy the oofaulsst@~~~m*court & the
amouat to be allooate~ to such subdlvlsi~aa.
EmwrableOeo. H. Shoppurd, FUm5
It is our oplnloa that Se~ta Bill No. 89, Aata
46th Lmglslatum, doss not donats all Bubdltlslonlos801,
8u0hM sah~ols, roads, oitiea aad ~OUM, In adamon to
tlowtlng the aounty ad V~~O~QQ 108sen ia saah oouaty:
roumvwytna1y
ATTOBHEY
GIBSBAL OF TXA6
BY A=& d&+.&A
Ceall c. cwwak
Awiatant