Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Maroh 15, 1939 Honorable James i.. Straun
county Attorney
'iclllaoy county
kaymondrille, Teres
YOU direct OU llOtvi~@ iaOt6: page 200 OS the General laws pa eatea Kenedy
By the 6ame bill portion of rhat ldalgo Count7 p1U6 the SlUl11 rated into Kenedp County.
i-fcr ChapterX page 870 oi the Ha gisl~ture, provided ln part a6 I 5 .;k G t for e period or twenty-fire year6 16cal year, beginning Cepterr.ber 1, reby ars donnted and granted by o the City of Corpue Christi the ll'Stat6 ad ralorem t6Se6 colleoted upon the property 6nd from person6 in counties of Jim Xells, Jim Eogg, Brooks, helberg, filllacy and Dural and aAl the net 6mount.6 all State ad ralorem taxes oollected upon the property and from peT6On6 in the County of Eueoer not heretofore donated to the City of Corpus Chrieti by
‘- -: s7G =-, Hon. Chsrlos H. Jchnaoa, Laroh 10, 1030, Page I!
I
Aat of the Chlrty-fifth LeglrLstura of the Stat. of 'iems knom a Lousr Bill No. b94, including auoh ad telorcm tesoo a MI be duo raid oounti68 on wtato th8 railrocrdiug otook be&onglag to rrllroed Oompaniea I xhloh abell be eaoortaloe6 nald coua- and apportioned tier 66 nou prorldrd by law. , *SCO. S!. At tbo end ot 6eoh &onth the oollootor or
I tax06 for IWo66, for Jlo aYal16, for Jim r!ogg, for Brook?, ior ~llleoy sod for Dural oountlea ahell, tor iileborg, ot rorra to rUrnl6hOd by th6 Comptroll6r or Pub110 I b000u~t6, nnka itsrlzsd rsporta, undrr oath, raid
CcQptroller, 6hOWlng each end ovary lter; Of Stats relona taxer ooUeot6d then roap6otlraly, a pro- *idoe ror in ttia Act upon property end rr0= paraona vlthln aald oountlaa i noluding #al6 rellrOadlng atook belongleg rfillroed oomponla6, and coo~peny the aanu with e aummrl~sd dtetox6rrt stowing full dlapoaltion of 411 mob State taxes oollecteb; saob of asid oolleotora their r46peOtiV6 report6 together 61th the a&41& prsaont euthorlaod by law br kept, to the tax rooelpt atuba . Clerk of hja 6oUaty, who ahsll, xithls tuo daya, oocpero aeld rsport vilth th6 said atuba, and it the #a"-8 egror In every partlouler, a6 reesrds neme, dater, end ewxmta, oold olork shell OartlfJ to it6 oorrootn668, for whioh oxaxlnetlon and osrtiTloat6 he ah611 tie pald~by the c03636610nera* Court 0r hi6 oountf tu0ntpriw3 conto for each certificate end treaty-ilre cent6 for eaoh tvo hundred The aeld oollcotora ot Jl61 tax ayora add rogort. F6lIa Jle fiogg Brookb Klrborg Mlle~y E~el and I maoa; ooUntl66'6hell tlhn lrmed~etaly So&ward their .: rea eotlvo ropcrta 60 oertffied to tha ComptroUar end
‘:.aha 1 puy over to the Clty Trraaurer of r4ap4otSvely '- the City oi Chrlatl 611 amey6 oollsotad by tham .!,. ! Or clthsr of thm. during 66i4 math, UK4drr th6 prorl6lon6
0r thla Aot, trOUv6aia oount1ea, rroipt auoh wnoiults 66 ellovad by~law ior a66686lng end oolleotlng #ame, <
en& 66id collcotora #La11 foxward e duplioets oopy of r‘ooslpta eiren thm, ~eajmctl~sly by thr Trrasurrr of .," , t&6 City of Corpus Chrlatl for such zoneya to the Coeip- tr0116ri l *o i : 4s40. 6. tkntya bereln horeby grants4 end donated t0 the City of Corpus Chrlrtl era d6016rod to i ! be a trumt run6 for tha purpose aiding the City Corpus Chrlatl jn poylng tho lntOrO6t and #Inking fund r i66U4 OT i66U46 Of bon46, th4 prOOOed6 Of which : : Upon M bond8 6r6 bc uaod rxolu6lraly for the conetruotlon , : breekwater 60 ao to protsot #cl4 olty from ,.' ' ~~-cY*~P~lowa. . .*
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Bon. Cherlra R. Johnson, l’aroh 10, +939, Yeco 4.
It thor4:ore l ppoers that toth rtatutan wore otaotod et tba sax.4 artalon of ths Slth k~~lalaturo. iiOU60 Bill ?Io. 571 ma@ l neotrd rlrat, breena law and uea rtfrotlvr first. If l ltbor bill baa eny l UventeCo of prlo? l neotwnt, it ~046 to ~ouar So. 371, oroat Konody County.
4 cloorlr or tte oplnlc$ that it zuat be oonstruod tbs ZXetr*a t Loglr a ur8 vaant lr--tm-- Aoeete Corpus Christ1 tbet l haro OS &A valoroc. tuba therraitor for the ncrt tvoaty-ilrr year6 eollcotod in mwly roam& ~lllecy Wmty. The b?ll 0reet:ng i;ensay County ~46 berore lt durl~& coat of tbs t-0 it uea concldorizw the other bill. cur41y lf Le~l!.lcture had oomnt to drlirsr the valoren. taxoo oollecte4 Jn 3,entay to Corpus Cbrlstl, it would tore Bald 60. Furtbermort, would have been 4xtr4mely unlikrly that t&e tr~l6laturr would hers onactrd the lewa in auob oondltlon end wltb th4 intention that tha State*6 8hnro of ma vslorti tax411 001140t06 orr i 1-S ~!14 atrlp OS lend Xll~oy County l bould 60 to Chrl&tl end tht St&e roteln the belanoe.
t: Tbw8 would br 8 o4rtrla r4pugnanop bctuorn ths tro hot8 ' lr ~4 should oonatrue the tsh ?i::leoy County" 46 usta In Soneto ' Bill So. 330 en rotorring to old 4lllecy County. ?or we xoultl
find the greater pert of cuct territory lpiryl ?n Xenedy County rnd xlth no 6Kinarts for tbs Laneby county tax46 to bs aslirorea Corpus Chrlstl. '64 bould tarr la the new hlllrcy County only a noall psrt old 'icilleoy uto.,o taxra should be 60 uaad.
Is& Senate Bill no. 33C ooumanda tho tax oollactor of ;7lllaop County to ay to Corpca Chrlatl all roneyb oollected bin uncler : In hi?. ray County.
Aota pwao4 at tbs am&e aualon of Laelaleture re ' B4ccrally ocnetrurd tceethcr, a6 on4 hot, wherr ttty cover tbo
64X.4 subjsot netter. lorett +3 f. K. (E) 1021; b~sbud t. zittona 31et. v. ~lcberdaon, 2 2. ;I. t2; 51s L.'i:44f4 Euudfpcth iu0. :ch. / ;.. b41i 39 aox. iL. (Z) b23; r.0m8ay f. Torrrll, 04 !. Co., 26 1.. ir two acts peescd mt the eu4 64salco arm In
Jur. 26%2bO. lrrsconolleblo ecnfllot, the one 148t snaot*d vii1 oontrol. 39 Yox. Jur. 2bO; :x p. :;ltaohe, 170 .I*. i;. 1101. Parhapo thcao two ~.ots err :n 00nriiot. Eowotcr, 000 conatruutlcn rould create en eXCt4dingly oonfu6inp. Oocdition, tucb that ue think the above principle6 aould ppllcabl4. it is our oplnlon tbat thr St.&Lea ed ralorsm texca oolltct4A ln ncv Flll.ec~ rust bo auerdod to corpus Chrl6t1, ~4 amw4r tk4 first pu46tion In thb rrmttm.
ke arrlra now at the aeoond ~ucetloo re~ardlng tba fi?bt of the people of xillacy to oialk %be h~eoa%aaA l xa aiptlon. 1t Yl-1 bo noted ttiat nctk!n(! la ~erratc Ml1 x;5. 330 nqulraA State to ,tbr?raarter ooctlme the oollactlon of tuaa the aam! proptrty tLet tbm belng eel4 tarrd. :Zothlw to day eItlzc~r tha oountlee tberm!a bound the Stete affected any oxamptlon rblcb el&t tberaaftsr bo oreate 8~ to ad valoram tares. T&S Rrant we6 e?sply r;l the 'A6t WOUAt6 Of ai1 !?tate ad valorca taxes oollscted w ill eertaln cOuAtlsa, rltbollt my rarranty an to *bat taxer would b8 oollcctul. tty tbe fvbnt Corpus CbrIatI Cot only tbe buta’ atire of valorm tare8 rblct. should bo ooll*cteA lo certa!c count.lea for 6 Aaal~nated U&e. (it Courae any contract6 rhlch ce~ 08va e&e any bolida if!ausA o o olA not an6 no art auro 416 not attertpt to nlar?a such wst.
The sxoeptloa b~~eataad provlAa& oroqtlon by Art- . i6160, a066 not 6pply to th0 eaar iole 0, t60tion 16, con6titution xoeptlon rtadrr ~prcvlAoA that under ooaeldorttion. tbl6 xooption aball not bo applloablo of Stata that portlot valorm texea larIc4 ior State purposoa remItteA within ttioee oouAtlea . . . now recolrlnR any rer.laelon of State tafea.W ?bsae taxra are nalther rerdtted within iiliaoy by Sunate so. SO, nor lo dSlaoy County now reoelrl
Stata~8 ebara oi the taxer biiic h~%ii;‘$:%b?
86~6 aa to the other oouat168 affaotsd by the 6L 1 are rraittod rrlthln and raoalved by GIllacy County. GA the other hand, the #mm la taken Wren Xillaay County by tbs Nat@ snA 4rllraroA to the City of Corpua Chrlatl. The exoeptlon ortetod krtlole 0, Ssotlon la, to the sxor.ptIoa tberain extended, uaa olearly noat apply to thoaa oountloa, 6nA there aoteral tlieg, which 803-o rooairlng a irnIaalo~ of their OIA taxoe.
The oltlsena of A’Illaay, fin Della, Grooke, Klsberg, Out61 on4 Huoooa Countiee are entitled the exemption provided i8 #al& ArtIolo 8, Eeatioa le, OS tho,ConetltutIoa, and our enawor rour oooond quartion la aa attlrmtlre once
Your6 *try truly ;rTXmTZY G.7KI RhL OF TW;kS