Case Information
*1 Honorable A. E. Hlckerson
County Auditor Montgomery County Opinion No. o-819 Conroe, Texas
Re: Transfer of state per capita and county-wide tax to School for .Deaf.
Dear-Sir:
We are in receipt of your letter of ~May 12, 1939, in which you request the opinion of this department as to whether the State percaplta apportionment and a proportlon- ate part of the county-wide tax on two children of scholas- tic age who have been sent to the Texas School for the Deaf, should be transferred from the~splendora Common School Dlstrlct'No. 15 InMontgomery County, to the Texas ~School for the Deaf.
.Artlcle 2696,;Revised Civil.Statutes, 1925, pro- vides for the transfer of scholastics from one district to another district In .the same county. ~Artlcle 2697, Revised Civil Statutes, 1925, provides for the transfer of a child and Its proportionate part of the school fund to an adjoln- a district In another county, under certain-circumstances. Article 2698, Revised Clvil,Statutes, 1925, provides for emergency transfers in case of public calamity, and It Is provided in Article 2699, ,Revised Civil Statutes, 1925, that: ?Except as herein provided, no part of the school fund apportioned to any district or county shall be transferred to any other district or countyt . . i"
Article 2922L (1) and Article 2904,~~Revised Civil :Statutes, 1925, provide that scholastics may attend school
ln other districts when their grade Is not taught at home, and further provides for the payment of tuition by the send- ing district.
.Our general transfer statutes, mentioned above, do not provide for the transfer of scholastics from one school *2 Honorable A. E. Hickerson, Page 2
district to any and all school districts in the State, but transfers are specifically limited. In each of these trans- fer statutes, the provislon.1~ for a transfer from one school district to another school district and not from one school &strict to some other state Institution.
Although the State Board ofEducation has, pur- suant to Article 2666, Revised Civil Statutes, 1925, created school districts at some of the eleemosynary Institutions of this State, we are Informed by the Department of Education that is not true of the Texas School for ,the Deaf. -We are also such Informed by the Statistics Division of the Department of Edu- cation that no percapitaapportlonment of the State Avail- ~able.School-Fund 1s made to the Texas School for the Deaf, that Institution being supported by a legislative appropriation.
.We assume that the county-wide tax ln.Montgomery .County which Is levied on account of the Umber land taken off
the tax rolls ~by the'Federa1 Government and to which you re- fer ln your letter, ls based upon Article ,2740g,.Revised Clvll~Statutes, 1925, as amended. :.We find no provision In this Act which wou3.d require or permit the transfer of these funds.to a county other than that lnwhlch It is collected,, except the provision ln.Section i',~.whlch allows a per capita apportionment to be made forcounty-line districts.
Based upon the above considerations 'it ls our opinion that there Is no statutory authorization for the transfer of the per capita apportionmentof state funds, or"per capita ap- portionmentof the county-wide equalization tax ofMontgomery County to the Texas .School for the Deaf, although a scholastic from MontgomeryCounty may be sent to the School for the Deaf.
Yours very truly &lTORNE~ GENERAL OF TEXAS By s/ Cecil C. Cammack Assistant CcC:LW:bt APPROVED Jun21, 1939
Gerald C. Mann
Attorney General of Texas
Approved Opinion Committee
By DDM Chairman