Untitled Texas Attorney General Opinion ( 1944 )

.
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ran. Roy A. Darton
County Attomet
calhaun county
Rort Lavaoa, Texar,
gear bir:
*A frrw weske
ati IOSllad
OcltiQ~ Of OUT
@OO,CW.CC dollars ln 2m~d8 th8 Le~irlatum SesLsed
3. B. Ha. lG&, Sh. 1%. &3. i?o8 ae8SiOZl lUw13, 0?~8Rdbl#J
Sea. 3 of 3. D. No. 7, Ch. 458, Lfmitiq the araount
0r r8mlnelon to the
city 0s Fort L5vaaa to the umunt
of bonds crlraady voted snd sold and provided that 8y
8moM aolleoted by the oounty tax 8seesaor over and
above a 2iuu sufficient to pay t&6 grinolpal, intomat
and other ltigul g&arc.es, glue (a cUshion) of 20 WTOent
of the annual repulrezents, until auah a tlms aS .a ro8eM
.., #.F’
Eon. ?oy A. 33rton, p. 2
or 2 yeera reqalrerasnts have besen saoumulatad in the
slhklaae fund eta.
"T!l8 r.ueStiOn the 00ntrrJntS the Calhoun County
Tax tioS3.8otoroono8ros the 23eohimloe ot trtmsrerlng
the fUQd8 IWaeiVsd botV88Il the Oity and the OoWlty.
Tkua far all fuuds have tman tran&emd to the oity
and none retained i0.r *Vte oountyl Another faoter
enter8 the plctrrre, the olty?zas not expanded it8
funds raaelrad from th8 sale of the bonda but beoauw
Of a8r neo8S8ity SU% t!B laak b? 8V8tiablQ .?LLZI
8Ud
3?&8riO~S 313 invested its fW~ds,in 3~' Totio ond
x-8 XWoaiVinc 3bOUt 2% p8rOhnt kteS88& xhloh Of
aours ;%rti.sly offssts the kterest ox the bonds.
*~Il08tiQllr?n8. Should thi8 i2tCW98t ba oradlted
aeaaiaai the oitj fa ariving at the OU8hiOu require-
-Ant?.
"Se ?L 175, also emnds S8atiOn 3 to proVia
an obligsttin upx the City %mK!rer ot;the City
of Port Lmaoa, to ~mko under oatk ot the and oi
each ?no!~tb8n iteralzed Stet8!c8nt to the CouIaty %3x
ColleOtOr, ciisolosine;the 8tatUS Ot the -mall bond
aCUGURt, in Ol'Ct8rt0 %l'Sble tb8 TaX COll8Otol' t0
allooate pay!fent between the oity and th8 oounty.
That iteti8d statement is te Lb maado6x1 fOrz8 to
be approved by the Comptrolh- OS r'lrbllaAOaoMtS
or ths Cttota. Sowaver no suah forM3 haV8 8sSa 1.8.
ql08t0d 8Jrthe Oity, i10 such i- b3VS 8tlOD rU2c
ni8bed By COagWOll~*s d8.pCUti8nt 8nb tha oity 'i?ea8-
Mr hS
f8iled t0 .ffl8 any 3uoh Sipjnthly8tEtamXit
alth the couuty Tax CallQat:m.
m"uosti4n Two. Is it the duty of the cOlaptl'Oll8r
to fUrni8h such Sms, or 18 it the duty oi' the Oity
l?ee8tW\r to prOpGr8 or SUfk OUt SO018typ8 of fOl%
With t&Ol%QQtl-Ol~8~.
-3l88tfOll '??lWO. 18 it the dLty Of the City
traastirer to isle suoh mcthlp fOra With the ZOUllt~
Tux ColMetor.
sw. Roy .:. Zarton, 3. 3
"':uostlon Five. I.f tba olty ~IFM~U``S fa&
to r5 the 0worn monthly r0m end t&s auntg Tar
CdltWtor contianos to pd.7 OVOr 311 such OOlh6tiOU6
to the oity Irltkactt resard to the llmltatlons of S.
0. 175, all1 both Offioi6;la bs mbjaot to orfminrrl
SOtiOn Under Ah 89 Qi the PeMl Cob&
w*estian Clx. .?hOuld the CoanEp Tar colleator
eontaot the State &m;;trallor nnl request a rs~lolan
ot forma in wder that tha ~oviolon of the68 two
eut8 be properly aarri* into *ifsot.
"%w you See the nmddlad ooaditlon of the re-
oord sad eny gocd c~I?ias thst you can rive ua will
help inolud8p sending a oop,- or yau o~lninn +a
the City ?ZSYOT end 'I'1'888tlr~
Of 170X-tLW006, TOLa8.".
Sso. 1 of 3. Z), 175 reads as.SoUoxi:
"39c. 1. T!xt 280. 2, Ch. 4s. z;ots df the
F.. S. Of th0 47th Lag., b8; sad the same is hereby
axiendml so 0s to hemelter read 8s follat7sz
n*Seo. 3. ?rovidad, hciiwter, ttiet rogsrd-
h8S Oi the t’Ort?ROm prOYiSiC!+lS th0 6LPuDt dO66tad
t0 *AS city O? port 2N608, 'Jil~bOUUCOUSltp, 'fBX88,
aim11 kcreaftcr be ltialtsd to 8~ ariountnot in et -
oW38 Of 0 SOI0 SIl?iiCiaRt $0 &.Siytke j&IiOi~Sl~, in- l
terest and other 3epl dmrgw, pln5 twenty (2C$I jr
per cent of the amcsl requlrammts, mtll stmh tlm
88 a reserve of two ItI yews* requlre2aent.sh8ate
t&m soomnulsted In the Sink- fun&, on all bonds
hdiretofors votsd, sold, isr;oed and delfvered by the
city o,f Port Lmmoa, Tmri8, and paia iOr by the pur-
&assrs tkareof, 301 naw outstadlng, under the au-
%hority of this Aot. Any ,excsss over thst amunt
is hersb) donsted t0 Z81hOm COwty, ?eXW, for thS
proteotlon !:!r that psrt or tno oonnty our,Sl& of the
City Ofi'Ort 3.6V809, Texss, S@tllSt 06tiiZftootur OY--
iloWS, by the OOWtIWotiOn Of SeEW+l:S, bl-e8kwEtel-S
md levees. At bhcl End of saoh moth the As~.esof
and colleotor of T8XeS of Calhoun County, Texw,
Hon. Roy A. Tsrton, p. 4
shall make an itzmized report under oath to the Comp-
troller of Public &oounteof the Sitfitsof Texsa, on
forma to be furnished by the Coznptrollar, st0wing
the amount of all ad valoram tare8 collected by him
for stats eensral purpose4 uponroviEad in d
s;-ecisl aacouat is the County DBpoeitmy, to ke hm~n
39 ttl8 :'lOGd COll',-01 :COGtKlt, Xl% 13. Order t0 OCCiXll-
pllah all la@ purpoxes for the use OS such fuxl,
shell, under%a control of %hs Oounty ComaLanloaers
-2ourt or said C:ouat~,have 011 of the jmms an%
dutfsn as !x*-ainafter ~rovi%ou for the city of art
Lavaoa. @*
so Sk511 atmapt to ea&iis*ryanr :aestioas in tb3lr
arreorioal or%er.
1. Ths onouat cf fn=erert eollactcd by the oft?
dot&d be credited +a 5,10aoaatruotioa fuad, s2xie t3a mney
invested in m~orrsrmn t bosh3 oonstitutos the aYnstsuctlon tund
,and not tM &tereLit sad siak& fW%, +3Ee h-YSOA I. E~tbe,r,
220 5. 3. 2. 272 follmi?i`` ~UCPt8t~0Z.S:"lZttOlC)St,moording
to all t&3 eutkorit1sa, Lo en eoatetion to the prinoig51 fund
So8TAlAg it ilnd lJAl0S~ linRUl!.p SepBlerstOdtM..c?bD& beooaes A
p3rt tiialwor. "
2. The ior Zoea cot nakz it the duty Of t&e !?onq-
trou6r to rmniah the mms r0r tbo City Treeauror to 5tilm
RA itcnieed StRtWRAt to th6 .m355a0r aailColl00t0r~of T~laa
of c&.hOtUl .=OUAt_P,but B&@l5 ~ZUV~b,il that the tIY!55UlYJrS&&l
G5th Z&3&3 &A itQniZ6d '8tawAt
tlX&iel' t0 thWtrSSOSBoF %a% %I-
leator of Tsrcn of Calhoun Couaty, dimloB ths status or
aurrent or past rtuo rsquiruaents of pri;~eiytrr
9 , intarest snd
TZB``TW oa bondo outstanding uader autborirltyoi the dot. The
treasurer sizply mkos EIU affidavit or the s``ulrstlen*Svakovo
-> -38AtiOilt3d end fumieheis W?W t0 thS COtlXlv 1'88eSSfX atrd sol-
lOUtOT.
nith'applicabl,s law8 is herebr gxpalbfted and tb6 violation of
t!zlsrnrotlm shall eonstltute a r&m``llcation of ,ybllo SWZWJ
an% the g0erson or 2orsona so 0frena~ shall be pualahsd as
FrOVlded for ln Art. 86 of the i'enel Code of the 3tsfe o? Texa8."
6. Tee County Tax Colladt~r shoul% have Norma approve%
by the C~xptroller. xt my be tbt he oan use tho sama forma
en ha6 boa ualng in asUng reportn under the law ~rlor to tLr
aznendaent, a?nce the only difrerence under tee ameadaeat ia
the requiremnt thst ho shall .s&ow the full %ls~ositiOn of all
taxes ao-lleated -that is, Serill have to show how mob he
roaitted to the City of Port Iavaae and horr much t0 the County
Treasurer. zerotorore, ha ha8 beea required to show only how
mob be had re~ltted to the City of Tort Lavaoa, a& anU6the
anedmat, eo will bnve to show tee amount reaittad to the
33untJ TreMurer.
'=hs lsw also requires the City Treasurer an% the County
2oasurer to issue reaeipts f.Zl duplloate, on8 to the CGUZlty
;:ssosa~r cad collsotor an% thb other to be rormrde% to the
u'onptroll8r.
Trusting that we have natlnfaatorllyanswered yoonr
quoations, we 5ro
very truly ywrs
dwlwwm cmEi?AL OY Tzxas