Case Information
*1 OFFICE OF TiiE A77ORNEY GENERAL OF TEXAS
AUSTIN
Ronorable Gee. Ii. Sheppar%
Congtrollcr of Pub110 haaounts
Aus tiln, 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_nlnion of 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, *aomiencirq with 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 constructinS aa% 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 twenty yeers, proddinS a penalty the nisu~plication of *2 Bonorablle Geo. B, Sheppard, page 2
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% apportioned aa now provided by law."
II. B. No. 181, ACts of the Reguler Session of the 46th Legislature reads, in part, as follows:
"Aa fiat to extenQ for an a%Qitl&l period 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 aonstruoting ana mintainin~ smmllo, breahvaters, levees, ahannels, an% other shore protections, including wharves forting part or pcrts of same in ardor to protect said City fros calamitous overflom by donsting to it the five-ninths of the aQ valorez tams collected on property and from persons in San ratricio County and to aid the City of Xnton, Texas, in constructing a Urainase md canal in- systc~, 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 4rugxst 31, 1960; ah% provia- ing a penalty for nioappliaatlon of moneys thus donate%; provl%inS a saving clause; an% declaring an emerGenay.
"BE IT EN,Wl?ED BYTHZ IEGISWTUBE OF TBE STATE oi? !PxxAsl
-’ :‘-‘-7 d... -
._
honorable Geo. 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 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.9 State 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 belonging to 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 donation by 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 belonging to railroad com?anles for a period beginning Ceptember 1, 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 provisions of 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.ive five-ninths (599) of saig taxes for and during the axtended period. *4 Bonorablis Coo. H. Sheppard, pcge 4
Wie aonolude that the Lo&lnture lntonded for the City of Aransas r7ass to receive elCht-ninths (S/9) said tams to end including Au@:3t 31, 1940 colleotad 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:lch to point out, hovmver, that the dona- tion to the Cft y o? r”rlr3nsas Pnss is subject to the Sollow- ing provision four&d in IT. 3. !r'o. 55, bupr3, and also in- corporated in ii. 3. Xo. 181, suprn, which reads: nprovid- ed further that when the sinking fund created under the provisions of this kct shall beoom sufficient to retire all bonds Issued hercundor, this kct shall ~3330 to be operative and the donation herein aade shall cease."
Ce trust that this opinior ~~111 satisfactorily answer the questions raised by your letter.
Yours very truly ,~A%l-Z
Glenn Ft. Levris ASS1 stant %h
Lee Shoptaw