Case Information
*1 PI OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
H. Sheppard PUhllO Aaoowltr
484 ed or leawa sald land.- ~8 pvia6a in s00ti0n 3 th asmm3or ana aolleotor 0r tame is than rqulred to,anke au ltsnriwd report ahowln8 the valuation rlxea.by the Board 0r Eqtiintion, -the amcat or bounty aa talomm taxa8 that would ham aooruea themon,* warn TEit~iiw
ma8onor the ?aderal gnlrchase,'bnsea.upon suohvalua- tloaa 8na r-a at the pretall.lng rate for the county aa ralomm tame 0a ianbs 8imllarlpsltuatea. The .asswaor 0r tame shall 8hor in 6aia report the total rriduotor ooontyadv~omet~a*mlahro~a have beon aaotrntoi tk800880a a*uist XIl-lXZFkl3E3X uai& aouaty fwnwl or lonsed by ttm lWdem.l Corsrnnnmt, ani3 aball foflAazd Said mport to the Comptroller at mbUa Aaoouat8 at AtIBtin.'
Seatloa 5 makes the donation 3.a the tollwlag 1-e:
Wxrm ln hamby donatad, aaii granted to eaoh 0r ths OmatlM of JIMpar, Sabine, s6n Sb@lby,TfiDity,.Bo~dOZL,Tyl-, Au@St.iM,
QO t rwh akoants M are al&awe& by law tot ao lwti- and l nmsslng aa~m, and dW,l ior- E ward l 6up~ia ate o o py of, th e raw1 a 6-n him by the Oounty tmswr far 2 dlllOMpt@ the comptroller.~
Xoaarabla cioa.H.Sbs~psrd,Fsga 5
A aught trsnapasltion 0r the warding or Sea- &t 5 by mnder its maala& mom dsilnlk:
“Them 18 ~emby donated, an& grautetl to claoh of ths aoantiss of Jsspar, Eablua, San Aogwtlne, Shelby, Trinity; Bou~ton, Tyler, San JaOltttO, and WQlkQr, all of the Angelina, state al vslomm. tszes lovied aad aollooted ln wah mspsotlre aounty for general mvenw pur- poses . . . . noosssary to ralmbaarse said avanty for the loss sustained by maid aowty or ooua- ties, and not to exoeod khl.81 amofmt, or 80 nuah or suah state ad valorem tsxas oollocted as shaUbeequalfo th~amou&tok detmslaod la aooor&anos dth Seotlon 4 hereor . . .a
Ssatlon 4, aftar dlmating tha CozuptAlar to uhmk the 0ormotnoss of the report reqglmd in 6eatloa s, prawldu:
Vhetotslaiwaatofaotmt~e&valoms~ tams rhiah unlil h&v8 bean~assessed~t ~&omedor3.eamdbyt3uFe6enuli3wwn-
asatdthln suah aouaty, am ehwzt by the ~mpoxt af th43 aonutr tar uaowar aatl aoll*okrr. and couatq,tor th4 1088 su~talne4 by Mid i~~~&tq.' 9% (upor- gonay alawe reclt~ tbak
*‘pba raat that theUait484 States tbmma-1 moat has parob4aeUor&~dalar~aena~
of aut mar lands in tb amatN8 aamd la iwtida I h~m0f, fh8m~ wd.ng 0rr 0s th6 tax rells gmatvsloartlansf~r taznbla rwpoasrr *4 Eonorable ceo, H. she$pnrd, Fada 4
in eaoh or such cottntle8; ana the raot that the loss or swh taxable values ln suoh oountlas hemlnabovs enuwnted amate an amsrgenoy, et.o.-
The only proYlslon whloh -ala tena to lndloak that losses by subdivlslws or dlstrlats auah as sabnols, roads, oith3 and towns might ba oowiaema, is that part 01 &atl.on 8 whIah provld~ that, *the satla oourt shalx at the saw tlw detsrminb the amouat or taxes that said aowty and pmoiaot aad dlstri&s hw lost as a nmtlt ;~;ht~ Ps~ralCorsrnresnthaviagp~hassdorl~odsaid
- Thia'emotlon does not pusport to bbta4taasux-a on th amount OS the donation but &smly tllmots a tlnd- ing to be aatb by the Board cU Hquallsatlon, other na- tloas tMsaui3ae& abow 15psoiClaUly llmlt ths umoaat of
The nqulnlmat that the oourt QQko thlll flud- ~~ssatlon 55, whlah enuasrates the pnrpwes for which tha moMby any bs wea p&&S:
7!lm tams hemindoaated; arid gmntadtc+ oouatles hiwelqam hemby allwatad to the 00m&a815aem~ oonrt or the nspatlve otmatlw herein named to be we6.by said ao~&ssl- ror t be pnqwee or oaxrylng 0n the eov~mlne activities oi the county, publio lapweaw&s, mtl disahsrge ot any aounty or nmainat U&debt-
obviorrsly the rinabgi3 OS 3.0s~ ewtalned by prsoinots and distrlctfl as mquimd by 68otlon 83 muld bs ascessary to datermIne rhioh politloal otabdlvla~ow or dfstriots r0uia ba ellglble lkkr an allooatlon under %etion Se and woula serve as an equitable and jw@b+xig for a deteraLin8tlon Qy the oofaulsst@~~~m* court & the amouat to be allooate~ to such subdlvlsi~aa.
EmwrableOeo. H. Shoppurd, FUm5
It is our oplnloa that Se~ta Bill No. 89, Aata 46th Lmglslatum, doss not donats all Bubdltlslon los801, 8u0h M sah~ols, roads, oitiea aad ~OUM, In adamon to tlowtlng the aounty ad V~~O~QQ 108sen ia saah oouaty:
roumvwytna1y ATTOBHEY GIBSBAL OF TXA6 BY A=& d&+.&A Ceall c. cwwak Awiatant
