Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
GROVER SELLERS AsrORNrY OINLRAL
Hon. v. A. Johnron
Couuty At tommy . Tom oreen County i,
San &galo, Texan
Dear MC. Johnron: opinion NO. o-7469
Re: Dow the Junior CO11~430 Dlrtrlct nhieh is co-oxtensivo boundarlor of Tee or.
have the author intangibl. an8e rO11inR l tOCk.?
You pnaent for op
the quevtlon contained ln JOUP 1
vhlch ve quote a8 follovrr
Rvvlsed Btatatvr
o Junior CO11Oj3. undarlml or Tom Rellvay Cmpany and vay Company operate line6 iOr CO110ge mfitrict iS t0 be upon the $100,00 va1uat1w. y’atr a&vine me aa ‘prunptly &E ether the Junior Call.@ MAtriot tax propml~ 8hould t&ppry CJ sad be collected on tbomintanglb~lo arests and the rolling rtock of the rallroab.
SW. If,.A. Johnson, page 2
uhile not d.iUmctl~ lnvolrwI 18 Jour opinion mquelit, ve 4va it bdvl8abIe to fir88 di~~pore of thm qu6atlott a8 to rho-p OF OOt the ~UXhiOr 0011.80 ~DtZ’%Ot 18 th. hat tht eoutvnsfve vlth the boundarie8 or la Orem Cauut~ ha8 any mlevantr~ to the question pn8entlr to be ooarldered, namely, th e l uthor%ty arwar the rofllng 8tock pi railroads ln eeme manner au the kr oolleator a88e88e8 the rolling 8tock of i*lllmad~ SOP Shk utd aoumtJ purposoa am pmvlded la m3, v. R. a. Y., and Art: 7169, V. R. C. 5. we a.spore 4.h of thlr quertloa fu aua vicnr it 18 of no br earing 8lgr&Ulaorroe that the baundupt line8 of the Jualos College are ooextensivo vlth the boundmy llaer sf 201 Omen Mutslot aoumt? la rbnoed Sn the Junior httth?. PPU#, the eatin Collrgo Dl8trlot, but ~vertbelo88 it b a dlrtrlst, snd the bv gOYel3X~ district8 and not ~Oyntl~8 i8 appllaable.
hi8 qu.&vtt IOU to have been dl8po8rd OS by the tine or state V, Hottmtt a s. a. HT. QO., 209 a. w. 820, rrm vhlab va quote a8 follov8t
“hlrfle tt is true that the rolllnng rtock and ~latenglble propeoty o? the defendmt rellr%td acmpany Is pawpertf and Uuable as such in the manner and place, amd for the purposes, presaPibed by law, it by no mean8 Solleve that It 18 taxable ~JI 8ald MvQatlon diatrlot fop its use an4 benefit. The faat that its boas&rids am the 88me a8 those of Rorris aount.g 18 liaubaterial. lhe *Harrlb Count7 Houetcn Ship Channel Dkvlgatloa Dlet&st of Earrls Countrt hes no power oi texatlcn, except 8uch as 18 expnrrl~ conferred upon it br the lav of it8 creation, and in determLnin$ such paver ruch lav must be qtrfctly construedr . . .
ISaving eoncladed t&t the amon boundarier of the Junlor~Oollege Mstrict vlth that of Pa Oreea County la of tto rlgnifiaanae la the 4etentnatlm of tblr question, and that the urn doe8 not make it any more or 1888 dl8trlot, the dlrtriet bein(g a areature ve #tart vith the pmire that of the &gl8leture aaa uemlao only ruch povem, trzation a8 o~nf#~r#d upon ft bt thb LegleLStuN either or OthOriri8sl uprerrly OF olerro impllertloa, Ye look first to a#.
tiethor or not ststutr vhloh authorlree the orwatlen of Junior College dlrtrlet8 aonfen upon them the authority to aBDe88 end eolleot truer agalnrt the rolling atoak of rmllroed8 tritverr~ the dlrtrict.
. There 1s found in Bee. 7, Art. 2815h, V. R. C. 9.. provisloa uthorlsiag the a88e8reent and oollection of t8X~S Junior OOileg8 diStPiat8, vhlch iA as fOllW8t I The issuance of the bonds for Junior Colle&e purpor;r; &d&he provision of Sund ror the the ShIkbl& retlreaent thereof, and the payment of Interest and the lerying Or tam8 SOP the suppOrt and mslnteaance of the 18 ~llcable, Junlor CO11.459, Ah11 in CO far a8 8-e be In aocordaace vith the general election lava and iS#USttC# Of bonda sod tho 1OVri.Zlg th6 hV8 ~OVVPB~~ of taxes in the lndepondent School Distrlot, provided the total emeuat of t& levied for Jueior College purposes rbafl never exceed tveaty (20) cents on tbe One Hundred Dollar8 of property Valwtl@a vlthln said lM8tr$ct, lmrad oa the va3uatlon fixed by the Board of Bqualieatlon of the Junio& Colleg8 Dlstrlots provided iurther that if 110 tcuvs have 'beal a88#886d .Snd equallsed in 8afd Junior COllbgO m#tPiCt at the tilt6 Of the 188WUIC4 Ot such bonds, then the basis shall be the valuation LQ the Independent School Df8tri.t. If Its boundaries are not the aarm, then suob vahks Shall be based on the valuation fixed by the Cosuii asloners Court SOP State and %
cmlAty taxes in suoh ceytty v1tlA.A the lti1tS of the httiOP,~O11#@8 DiStPiat+ .*
Does th18 provicion of the statute authorize a Junior College district to iaoosi a ta?% upon the rolll.ng 8tOek OP nilroadS? '40 think not. fn tPUth them i8 svldenee,of leglslatlvo intent to negative such authority upon tha mrt of such diStPiCt8. It 18 obsemed that the authority to levy tW58 1.s la acOordaAc# vith the @XXWB1 lav &ovemlng the lrruance of bonds and the levying of taxes in independent rehool df8tPiCt8p and that 1t 1s to be upon property vlthir, Bald districts. lo such authority 18 con- ferred upon independent 8cbool districts by ysnenzl law.
A fev 02)SeS xl11 wrice’t0 support OUl' po8ltlon. In the 018e of Bell County v. iiiner, 219 S. W. 556, (U.B.R.) It 18 saldr
'Appellant admits, aad properly ao, that the Intangible a88et8 aad rolllng stock of a rallvay covtpan~ are not sub.ject to taxation by a special road district.
150 Anothw caaa ia point, amapt that the autboritr of the city to tax tha rolllag #took ef a sailway oapmt
involvad la olrlf, Colomdo 4. Co. v. Qltr of X&llaa, 3 1 8. Y (sdj 292, tea. App.)c origIDdllr (Act.-Aug. 21, 1876 %IO Ugiplatw
(Lam 1879, 8."157, 119)) l ubjaet4 roll atoak of railway capaa~aa to kxatien oitlaa touaa by tha apgo~tivnuemt m&hod, aad subaeqtmnt.1~ npaalod of the Rwlaad 8ktutaa of the l m SE tha rdoptlan :8 , 8ad I&tar, by thS ~88868 of the lot of kr& ~8, (LS~S 1885, 0. 63), axpnralJ “aq?~~wB~ 8G oapurioa fra tha woarait~ of up:
its rolling stock to iacoqmrrtad alt .I and towns. “r Ha tbiuk mm8 iotlon nogat~na tha grant of autborltr to tha aitr of Ilrllar WI&&I IS SlS%mSd t0 6Aat in this ca a* to tax th e r olling l t48k of a niluay 06mpa4, l renttkough thm same ma aituatd vltbim t&a oltr on Jamu~ lat, and so narieed for a daflnlta tiao. ao doubt ooncludad that It would %h8 La$ir&tun
not ba the axaroira of a mand policy to atibjaat rollLug teak of a milrn~ oaplpra~ taxation br oitlor and touaa al- thati llaaa baqmaa of tba confumien wblah rould wault frcm affortr ‘cMdlffelsnt WIuni8i$%S~iti~8 to datondno tha aitua of tucth jwoprrtf due to its trum1tory Itrtllm. Uhf18 witch aaglaaa my bava mora paamanaaoy ia thair location thu? other ~ollimg mtoak, ymt all locaotivaa balcmglng te a rrrllua~ ccimpanr arc of neaearlty a pmt of Its rolling stook, the location of WhLoh la aubjaat to ba c&waged tra tire to the.
WI. itua of so mob of mlllng stock balan&ng to railuay oapnter v&a indeflnita and ~ac8r~l.n that tha Laglalrtuxa vaa juatiflod in u&iaaing it all aa a uait ror p~~poaaa of taxation.’ It wqueationsbl~ h8d tar authority to dotexmlao tha rttw of rolling rtock fee purpo888 of rmpLs;prl taxation. Tha fact that isolated mlling stock In aaaw lnatanaaa apar right to hays a flrod loeatlwr fr not ruirlaidi to Invalidate the elaaaifitatlen thus mada.
“In tba abaoaoo of rtatuta deflnlag the tambla aitua of thla pmpwty sthanira, 10 uai mly kxable at domicile of the vallvr) capan~.
. I. 1%.
Xa& Y. A. Johxiaoa, *go 5 li8 baliava the tongoing ufflmlant to indie.aCa tha ,. - bmaaeo of laglalrtlva lntant to rutborlsm Junloo Collam
dirtriots to lmpoma a tea upon tha rolling stock of nllroedm travarmlng the dimtrlctm, and this re~ardlasa OS vhsthmr or not the bouadaziaa of thm dlmtricta a# the man as tha : aouatl*8. la tha opinion Iolp ma tharufon l dvimrd that it
af thfm dapaotmont Junior Collage diatriotm do not have power an4 8uthoritl to levy and molloat tuam upon tha rolllag stoat of railroads travaralng the dimtrlat aad upon tbalo latm@bla uaata.
Us appnolato ~ourocinfoning to tha 8tUutar in mulalttlag brief vlth row opiolon nquoat, ubioh baa baan halpf'ul us in tha prepantlon at this opinion.
Vary truly fours ATYORREY GXRRRAL OF lmila FiElST ASSISTANT
.&TToF+.NEY GENERAL