OFFICE **OF** THE **ATTORNEY** GENERAL OF TEXAS **AUSTIN**

Honorable ‘#ayne Leferre CountyAuditor Clay County **HeKLriOtt4, %X48** 
Deer **Sir:**

ellnquent teoe earn**4na 1934**  **it 00ii00t** 

on the above **stated** question **hea be** 
4th day of April, 1919, Countyheld an eleotion r a epeoialroe& tax l Q dollar valuationOS texauld be levied, areeeeed end leotlon resulted in favor loners* PcecinotNo, 1, end eialler in Preolnat No. ,?on April 14, 1915, end Agril 14, 1919, and in PreoinatHo. 4 that all of said.

eleotionsresditeh in

these eleotione being held for thepurpose ether or not a mjorlty o? the legal qualified property texpeying VOt8r9 of eaoh preOiuCt desired to hare levied, asasseed end collected a road tar of tifteencents on the one hundred dollar raluetlon or taxable property in each of said oomlsslonere* preoinots.

Art&ale 3937,Vernonte Civil Statutes,reads in pert es follow8rHonorable %eyne LeSevre, Page 2

"EachAssessor of taxes shell reoeive the **fO1lO~ir~g** ooffipeneetion SOC his eervloeswbioh shell bs estimated on the total value of the property esseeeedes Sollowe: For assessing the State end County Tares on all sums for the Slrst Two ~lllion Dollars ($2,000,000.00)or less, Slve (5) oents for each One Bundred Dollars ($100.00)OS property assessed. on all mms in exoess OS Two k!llllon Dollars ($2,000,000,00) end leas, then i%ve U.llion Dollars ($5,000,000.00),two end one-hali (24) oents on e@oh One Hun&red Dollars ($lOO.OO), end on alLsums in exoeas oS slve ~4lllon Dollars ($5,000,000.00), two **end** one-sourth (24) cent6 on eeoh One Hundred Dollars ($lOO.OO), provided, that in oounties in whioh the populetlon does not exoeed twelve thousand, Slvehundred (12,500)inhabitants, the Assessor shell reoeive on all suma Sor the first Four Ellllon Dollars (64,000,000.00), the au **0s** rive (6) centsfor each One Hundred Dollar6 ($lOO.OO), and on all sums above such amount the See shell be es above stated, one-helf OS the above oompensatlon shallbe paid by the State end oneheals by the oounty; for assessing the taxes on all drainagedlstriote, road dlstrlote, or other political subdivisionsOS the oounty, the **Asses** sor shellbe paid three-SlSthe OS one oehtSor eeoh One Eundred Dollars ($100.00)OS the assessedvalue of such dlstrlots or subdivlsfone."

You further iniorm us that the Tax Assessor is clelollng

the three-fifthsof one cent for each One Hundred Dollars of the asessed value of the various comuiissloners~ precincts by virtue of the above rrrentloned elections,oleimlng that theabovementioned eonmissioners' preainotsare road districts as mentioned i&Article 3937, supre.

It is to be understood thatwe ere not here paesing upon thevalidity OS the abovementioned eleotions.

Zectlon 9 of Article 8 oS the Texas Constitution, reeds aa follows:

"The State tax on property, **excluikm of**  the tax neoessery to pay the public debt, end or the taxes provided for the beneslt of theHonorable %'ayne LeSevre, Page 3

public free sohools, shell never exoeed thlrtyfive cents **on** the one hundred dollar valuetlon; end no couhty,oity or towa 8hell levymore than twenty-fiveoents 

### for city or oouzty puxpo8e8, end not eroeeding fifteen oente for roede end bridges,end not exoeedlngfifteen oents to pay jurors, on the one hundred dollar valuation,except for thepayment ,oSdebt8 incurredprior to the adoption of the azendment reptezber 27, 1823; end for the ereotlon of publio buildings, street, sewers,water works and other permanent improve- :zents, not to exoeed twenty-five oente on the one hundred dollarsvaluetlon, in any one year, end except es 18 in this oonatltutlonotherwlee provided;end the Legislaturemay eleo authorize en additionalannual ad valorem tax to be levied end oollectedfor the furthermaintenanoe of the publio roads; provided, that the majority of the qualifiedproperty taxpayingvoters of the oouaty voting et en eleotion to be held for that purpose shallvote such tax, not to exoeed fifteen cents on the one hundred dollar8 valuation of the propertysubjeot to taxetioh in suoh oounty.And the Legislaturemay pas8 looel laws for the malntenanceof phbllo **roads** end hlghweys, without the looelnotloe required for a speoiel or looel laws.* Referring to the above Quoted eeotion of the Constitution the court in the oese of Commlssloners~ court of lu'averro

Couaty et 41 v. Tinkstozet al, 296 s.W. 271 (writ of error refusedjused, the So~lovAzg language:
*The Leglsleture 1s only empbwered to euthorizean eddltlonelad velorem tax to be levied for the purpose of maintaining pub110 roads by a majorityvote of the qualifiedproperty taxpayingvoter8 of the county for the purpose OS malnteinlag the roads of the county, end not of any subdlvlsion thereof. The measure authorized was **one** for the benefit of the entire oountg,and to be voted on by the property taxpayingvoters of the entire county, et an eleotlon to be held for that pur**pose.** The language clearly excludes the levying of the tax thereinprovided for by any other vote I than of the entire county and not for 10041 but for county-widepurposes, end prohibits euoh taxHonorable %ayne Lefevre, Rge 4

so authorized ironiexwedlng fifteen cent8 on the one hundreddollar valuation of the property subject to taxatlon in the oounty. * *:**

statutespresarlblng fee8 ror publlo orricersare strlotly construed;and heaae a right to fee8 may not rest in lmplloatlon. See Texas Jurisprudence,Vol. 34, p'.508; XcCalla v. City or Fockdale, 246 9. K. 654; Blnrord v. Eoblnson, 244 !:.'J;. 807.
Commlsslonersprecinct8 do not constitute road districts or other wlltloel subdivisions of a county 88 contemplatedby Article 3937, aupra, where three-fifths of oue oent for each one hundred dollar valuation or the assessed value of taxable property 18 allowed a8 fee8 ror assessing the sane.

You are respeatfully advl8eU that it iB the oplnion of this Department that the tax a8sas8of wa8 not entitled to three-rltthsof one oent for eaoh one hundred dollarvaluation or the asseesed value of taxable properky in the oommfesloners' preolncte. Thle being true, there are no delinquent tees v&lOh the tax a88e88or was entitled to as such feeswe18 not provided in the first lnstano6.

Trusting that the roregoing 

## ray an8wer8 your lnqulry,we remain

Yours very truly

ATTORNEY GltNERAL

OF TEXAS

By Ardellwllllam8

ASS18t&l& 

# -$L4&&&.-

ATTORNEYGENERALOF TEXAS