Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF TiiE A77ORNEY GENERAL OF TEXAS
AUSTIN
Ronorable Gee. Ii.Sheppar%
Congtrollcrof Pub110 haaounts
Austiln,Texas
Dear Sirr
Opinion x0. O-1653
Re: Construction of that part of
H. 3. NO. 181, .ats Of the
Repler Sesdon of the 46th
Ls&zlnt~-c, Sectiog 1, u&ich
rccas, wco~encing with the
flsml year boginning septezi-
.ber 3, 1920."
Xo received your letter of Xovomber 3, 1939, re-
questing our o_nlnionof the followinS qmtions:
What aonstruation should be ~laccd won
that ,'&t of H. 3. I?o.Xl, Acts of t&e Iie@&r
Session of the 46th LeSlslaturo, Section 1, T.?hich
says, *aomiencirqwith the fiscal ye?r bogirsiag
SqWmber 1, 1920."
What are the duties 0: the C3nptroller
with ``fcrence thereto?
This depnrtaent, by rofusln~ to qprovo ban%9
lssuea un%cr the provisions of H. 3. No. 181, supra, has
hold that the donation of taxes un%er said E. B. X0. 1.21
to the city of Sinton is uncorotitutionsl.
I?.D..l;o.59, Acts of the Thfr& Called session Of
the.36t.h
Lq$islature rea%s, in part, as follows:
tr,in
hat t0 da the city 0f li.ramu~mix3 fn
constructinSaa% zmidxd* seaw.lls, bred+
woterr.ma nhoro protections in oraor to protect
Sal% aity fro3 calualtous overflow, by %onntinS
to it the eight-ninths (O/O) of a% vd0rei~t~e.S
collaate% on property and from persons ia Sti
retricio County for a period of twenty yeers,
proddinS a penalty for the nisu~plication of
Geo. B, Sheppard, page 2
Bonorablle
the monoye thus donated. and declarlm an
emer~enaj.
"BE IT ERVXBD BY TBE IEGISLAT&?E OF TEE
STATE OP TZUSr
n3aCtlon 1. Tbst for a period of twenty
pears, coxzencing with the flooal year beGin-
nm Septmber 1, 1920, thera be and hereby
are donated an% granted by the Stato of Texas
to the City of Aransas 1'css,c&h&ninths (B/9)
02 net amouhts of the State ad vnlorem taxes
collaated upon the property ana from persons
in the aouhty of San Fatrialo, inclu%in& the
rollin& stook belonging to railroad con~anies
whiah shall be ascertained an% apportionedaa
now provided by law."
II.B. No. 181, ACts of the Reguler Session of the
46th Legislature reads, in part, as follows:
"Aa fiatto extenQ for an a%Qitl&l period
of txmty (20) roars the pvovlsions of Chapter
Aats of the Third Called Session of the
Gkty-sixth Legislature an% to mead sazs In
other particulars so as to road an% be as pro-
viaea for herein and to al% the City of Kansas
Fass in aonstruotingana mintainin~ smmllo,
breahvaters,levees, ahannels, an% other shore
protections,including wharves forting part or
pcrts of same in ardor to protect said City
fros calamitousoverflom by donsting to it the
five-ninthsof the aQ valorez tams collected
on property and from persons in San ratricio
County and to aid the City of Xnton, Texas, in
constructinga Urainase md canal systc~, in-
cluding ditchon, breahwatero, bri%ca structures,
end'othcr protection necessary to both stem
and sanitary UrainaOe by donating to it three-
ninths of the ad valoren taxes collected on pro-
perty an% from persons in San Patriaio County
for a period ending 4rugxst31, 1960; ah% provia-
ing for a penalty for nioappliaatlonof moneys
thus donate%; provl%inS a saving clause; an%
declaringan emerGenay.
"BE IT EN,Wl?EDBYTHZ IEGISWTUBE OF TBE STATE
oi? !PxxAsl
-’ :‘-‘-7
d... -
._
honorableGeo. x. Sheppard,
"S3CTIoN 1. That
inc,with the flsaal year beSlnnlnC September 1,
1920, and endi% Aqust 31, 1960, there be, end
hereby are, donated and Granted by the State of
Texas to the City of Armsas FQSS, five-ninths
of the net mounts of the State ed valoren texts
oollcoted upon the property and from persons in
the County of Son Patricia, lncludin~the roll-
ing stock belong& to rellrozd coqsnies which
shall be ascertained and apportioned as now
provided by low, for the sme period, there be,
and hereby are, donated and &ranted by the State
of TQXOS, to the City or Sinton, T'CXXZ,thrce-
ninths of the net mount s of th.9State ad valoren
taxes collected upon the property and f,-oz~
per-
sons In the County of Sun Fatrlclo, including the-
rolling stock bolonglnp,to railroad oozapnnies
which shall be asaertainad and apportioned as now
pxovided by law, . . .*
E. a . ho. 55, supra, provided for the,Crsnt and
donation by the State or Tesas to the City of Areasas Pass
of eight-ninths (S/S) of the net amunt of the State ad
valoren taxes oolloctod upon the groporty and fron persons
i&the County of San 3atrlci0, including the rolling stock
belongingto railroad coqmnles for a prfod of twenty (20)
yeaxs beginning Septe&@r 1, 1920, for construction of sea-
w3lls, eta.
R. a. 1~0,181, supra, provides for the &rent and
donationby the State of Texas to the City of Arznscs 3ass
of five-ninths (5/9) of the net mount of tha State ad va-
lore% tases collected upon the property ahd fro3 persons
in the county of San Fatrioio, including the rollln3 stock
belongingto railroad com?anles for a period beginning
Ceptember1, 1920, an6 ondi~ August 31, 1960.
Construing ?I.%. Xo. 55, sups, with the caption
amI body of R. 9. ho. 101, supra, It is evident that the
puqose of enaotlng said 8. 3. Eo. l&l was to extend the
provisionsof said B. B, 55 for an addltionsl tv:eaty(20)
years and to anend same to provide, mong other thixs,
th tthe Cit of hransas Pass would reca.ivefive-ninths
(599) of saig taxes for and during the axtended period.
Bonorablis
Coo. H. Sheppard, pcge 4
Wie aonolude that the Lo&lnture lntonded for
the City of Aransas r7assto receive elCht-ninths (S/9)
of said tams colleotad to end including Au@:3t 31, 1940
as vms ori&mlly provided for in Ii.B. Ro. 55, supra.
It is equally apparent tFat tho Legislature intended that
the City oi m3nsas Pnos roccive rive-ninths (5:/O)of
Paid taxes collected fro-,Septezibbar 1, 1940 to and in-
cluding Au&Ut 31, 1960.
Vo y:lchto point out, hovmver, that the dona-
tion to the Cfty o? r”rlr3nsas
Pnss is subject to the Sollow-
55, bupr3, and also in-
ing provision four&din IT.3. !r'o.
corporatedin ii.3. Xo. 181, suprn, which reads: nprovid-
ed further that when the sinking fund created under the
provisionsof this kct shall beoom sufficient to retire
all bonds Issued hercundor, this kct shall ~3330 to be
operativeand the donation herein aade shall cease."
Ce trust that this opinior ``111satisfactorily
answer the questionsraised by your letter.
Yours very truly
,~A%l-Z
Glenn Ft.Levris
ASS1stant
%hLee Shoptaw