Case Information
*1 OFFICE 0~ THE ATTORNEY GENERAL OF TEXAS AUSTIN
Ronorablo ‘I’. t?. ‘mimblo
?iZSt ASSiStant Rata Wgarlatandsnt
.~ AUOtili,. ?pslras
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.-. T. Y. Trimb10, Page 2 , c.. $‘a 9: .:<:
asd axerolro all the pagrs rights md duties of lade adent school’ dlstr!ots formed by tcms - vi1 ages inaorporating ror sahool purposes r
-.oslyg the said oouatl~ udge shall oaum M l atrY thereof In the ream d 8 of the oount~,aaw ’
>. _I : iales~oners OOurt.”
*seo..& The said board of trustdes shall’.: be vested with the tuU, smqgemeat and oontrol ‘of thcfrer sohools In said dlstriot, and shsll be vested with akl the~‘$owers, rights and dutlis to sald Independsnt sohool (listriot, not need!& ror sohool pur~~W8.~
*Sea. 11. The aaid Amarillo Independent sohool Distrlot and the trustees and otf1Qex-s theraoi shall bs governed In all things by the neral laws of Texas for touns and villages T naorporated for sohool purposes only, eruspt as othemlss provided In this aot.* Artioles 8791, 8793 end ~280~,'Retised Clrll Stat- * ' i] utes, originated In 9. P. ?Jo. 2.l0, ohapter 124, pore WC Caners1 and ~oolal Laws of Texas, 1908, by the 29th Leds-rT’ .i’ j. Fmm a reading thereof ,(partIoularly Zeotlons L- laturs.
1X5, 149 and UM), it seems evident that Artioles~2791 .~’ ‘: 2792 apply Is,the oaaes.of “tmnm and ~villagas Ineorpanted !.” I .;~ for frae Loholbl purposes onlf’auoh as nom raidmad to In i s* P. Ro. 218, E9th Legislature, uhlle ArtIole 2802 has ap- plloatlon to a oity or tom constltutlng an Inde endent sohool distriot suoh as Is provided for la Art10 P 8768, Revised Clrll Statutes. Henoe, under th8 JWOVI8~O!lS of Geotions 8, 8 and 11, of said s. E. ?Jo, 10, 3lst Lsglsla- 2791 2792
govsm the hmarlllo Tnde ture, Artlalrs Mt School ~istriot iA re8gOOt t0 its a88888or and tar of taxes, rather than ArtIole 2802.
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Under ~rtlolaa 2791 and 2792, the Di8triOt my have~lts taxes a88essrd oolleoted by the oounty arses- #or and oolleator, or It may hare itc arm as6e8aor and ;;l;xl.Xo~ duly bonded. fA the light Of the8e. 8t8tUte8,
e Tax Collcotor and Aaabsaor o? tke City o? Amarillo 8c8e8s and oollect the tax88 for the Dietriot roultl not merely be adding to the duties of that oiilos.
For, unlsea the board o? trustee8 ohooaes to have the taxes 888e808U oolleotad by the oouaty tax as8e8sor and collector, them exist8 a noparate and Cisilaot o?- rice, that of Tax Asaeseor and Colleotor o? the karlllo fnd8pendrnt Eohool Dirtriot.
&action 40, artlo ls, o? the Stats Constitu- tion, clearly prohibita the 8au.e &au from holUng both the oifloes ln question. with rMerenoe to the l ttempt.~ of 6. L* Cellum to oooupy the placer a? t8X l 8ae88c r oolleotor of th8 City ot Slnton sad of the Ginton Iado- ', pendsnt School DI8trIot, rhlch alao had beso created b$~ speolal aot o? the bgllrlature, the CcatlnI8aIOn o? &p6dl8, In Odem vs. SInton, fzdapandent Zotoal DI8trIat, 234 9.3.~ 1090, held that such oould not be done, 8ayIagr
*It is ulear thnt Callurn oould not hold his offlco as city a8ao8sor qnd aolleator, and at the, a(1018 take act a8 de ii&to a88e8aor snd ool- leotor ot the rohool district. The Ccnstitutioa . . . . _~ .- - _._I proo1atts tne noAcing an4 xerc1ae or two 8uah
o??lcea. L?ecticn 40, art. 16, Constitution of Texaa. kid 00u.j.d not hold or sxerolae both or- rices in either a Bo jure'or de raoto capoalty.* .~ ,. .?tlLl more olosely. in point -- by reason o? the oImIlarIt~ OS the Aot oreating tts Dalhart SIatrIot:and tho Act orcatlng the Amarillo 318trIot - Is the ease of .' JMkIa8 vs* AUtry, 2S8 9. x. 672, error rMUs8d, holding that t.hc two OiiiO68 could:not bu oaoupled at the saEe tIue by one pe,raon. The dltierenoe between the ln8tant oaee and First ??@lst churoh ~8. City OS Fort ?:orth, 2. 6. (26) 195, appears from the dlstlnotlon drawn by Judge Leddy in hi8 opinion in that cace between It a~3 the Odem-Slnton Jsnklaa-Autrp ~~388.
:.. -.- AP$$NEDSEP 16, 1940
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