a oommon sohbol’kllstrlot which leas tbmJ5Q soholastlos be in- oorporat<by thsjCoanty Board of Truateea, ail&have the authority to oonduot its bu8lilw~ a&an lndepend- ant school diatriot?,. i i

We are in reoeipt oil,yo& I..& of raoant date, read - .\+J ,<.’ ing as follows I

“At the requa&% Ron&abl&$ave Shanks Bx Offioio County SupeyLntandent af abhlltree Co&y, I am submitting the f’olloving quqs$.on for your oon- sideration and o$inion>,, i.,,

“‘May a &u&m sohobh dietriot vhioh has lqsa. than 159 sehola&ios; be lnoorporated by the Oountg Board of !k@ateea, and have the au- thority--to aonduot its bwineas as an independent school dirtrlqt? May--h a dlstrlot have its own assasaor anct’oblleotor of taxes, and may the valua- tions QS suoh,,a dlatrlot be inoreaasd above those

for. State andrCounty purpoass?g”

Db’the above, you are advised that Article 2742j, Seotion~~ Vernonta Texas Civil StLtutes, provldes a8 fol- lovs t

“whenever a majority of the legally qualified property tax paging voters, together vith a majority

82 Honorable T. N. Trfmble, First Assistant, p. 2

of the trwtaes resldlng Fn a oomon sohool dis- trlot, petltlen the oounty board of trustoes to inoorporate the Mid oommon sohool dlatrlot Into an independent sohool dirtriot for sohool pm- poses only and furnish tb4 said aount board of trustees uith 8urrioi4nt evidenoo tha i the said vh4a so lnoorporalml, riLl%s finan- district, olally able to carry on high sohool work at a reasonable ooat per oaplta, the county board of tmstaes my pass an order laoorporating the said dietriot and shall appoint a board of truatoes of seven members to serve until the next angular ; eleotlon of sohool dlstrfat tmurtees. aa pre- sor1b.d by general 1av. At the next regular eleo- tlon o? sohool trustees, the said inoorporatmd dis- trlot shall eleot a board of aeven trustees, as presorlbed by gener81 law, who shall serve for suoh term as la now prevlded by the general sohool lav or 88 may be hereafter pzwvided. An Independent sohool distrlot inoorporated under the provi8Iona of thI8 Aot shall have all the rights and privllrges of independent shhool dllatrlots lnoorporated by gea- era1 lw.'

It vi11 be observed that no mention is made ia the 8bcve artlole o? the number o? soholastlos In the o~mm~a sohool dlatrlot and we therefore think that It ir applioable to any oommon sohool dlstriot vhloh oan furnish the oounty beard of trwtees with au?- fioient ev$denoe that "the said dlstrtot, when 80 lnoorporated, vi11 be ?InanoIally able to oarry on high sohool work at 4 reasonable oost per oaplta.’

Said Artiole 27421 also provides that "an Independent the provIsIona o? this lot shall aohool dlatrlot lnoorporated unbar of Independent sohool dlstriots have all the rights and privileges of the rights possessed by such incorporated by general law." Opp ._. _ . . lndependont soho di8trIots Is the rlgbt to lmvo 1tW o%in aa8as8or and colleotor of texes, and when suoh assessor and oolleotor of taxes 1s a person other than thaapunty aasossor and OOlleOtOr, the valuation of property m4y be greator than the valuation for ;t;te7;$ 00unty pwp08e8. (~o41-y VS. Cooper, 107 Texas 483, 180

. . .

Yours very truly