### 835

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

Hoaorrbl~ R. A. MoElmth Oounty Auditor Cook. oouty O0lno8vlll.. hxu

If. l opl honwlth i

rtlolo x0. 

### 7151 tho 46thl&e=

l Vretl~rd Onthor, 

### that if thr; 

### United

**s:to8** Goto ruu$

orl **tv of**  

### it8

**0 8oler**  hati gowar of **mawti0b 0hol**  **r 3**  trko over t l **pouo88loa** 

### sf praporty

onder 

### outhorltt

of uy lrr 

### l

uthorlslaa

### 836

mnor8blo 8. A. MoBlrrtb,?8g8 

### 2

it t0 0086OM 881& p?OpO?t to W raid poportr tra ? 

### or 

### urrdor u 0 he owaolr, or 

### tlo8

u8t 

### or u rgroaut 

### by thr owm? to ml1 wl(L propertr,oi 8holl 0-1~ with the 1aW8 nlrtin( to londanatioa to 8uah aa OXtent Q8 to entitle it to the w88088iOS Oi 8dd ~?OpOX't~, O? t0 l OS8titUtO 8 tokin& thonof iron tho owwr w perron

, the8 l 

### uoh oozj#amla( l d th0 0-r Oi 8d FrO 1 tho ~urpor.8 at rtotr an4 oouty 

### outlor r rtl
fro8 the data of talclag p08808810nthoreot, or 

### from the dote 

### ot itr 

### ooa lyln ulth the rondoaaa

### tlon lawa 

### to tho l

xtont hot 

### g f t 18 l 

### ntltlodto pO88688iOaOf 88ld prOQertl or 

### irow tho date it hrr **OOtIIpiiOd** dth th0 OOtidOMdOIA &WI8 t0 th8 OeUt that thoro ham boon a toklng of 

### roldproputt 

### from th0 OWM?, WhiOhOTO~ OOOUE8 fir8t$- 

### "8.0.2* The irot that the W1t.d 8tat.r WVl rnaoat har ~eqolnd an4 18 roqairlly and dll l oatinuo to rOqUir0 oonrlborrblo prOport rrvoml OOUtle8 Of thlr atat z ia thi8 8tltO tpa ia t&o y pPrOho80 

### or 8Oa&8UL8tlOn, to k UU(l br tho VnitOd **8tOtO8** aot8Fl&Ont Or ita rgellOh8, fo? (OnOld ~TO?MMtOl 4lUw8*8 l d f.n ptv8U8Xil 

### c$tho war 

### l &Mt6onun~ Jr and thr trot that a4 valora tax*8 ior r Md 8Ub88qtWbt mar8 i8 whloh 

### 8r1dpro&%: kra 

### l oqulre4, 18 bow 

### l oqulrd, or till k 

### l rqulrod a?. Pot h81Ud.4 h 

### tho 0088idOrrtiOn Of gll@r@O Oi tftl. to 8uOh pr0 arty in -8t in8hDOO8, Wld iurthor, thOt SOid p?O&bO



### r? J 18 

### l OqUil-d thtOP@t a0 fatit Of tit0 hidMU?, Md ?88dt8 18 

### l qlOtO l

rrd total 1088 t0 th. lrndounor, ti tho 

### OnjOJMttt oi hi8 propwt~, orrotor and OoMtitUtOB 8 pub118 UIlUitr 18 thO8. 

### l OU8ti88, tOW!Ll, and rlllrgom 1~ 

### whloh 8UOh oondomL8tlonr hm kOn md0 neoorrrrf aad em nroorrrr~ an4 whloh ulll to mado a8OM8arl, by nraoa of the purrau08 at 

### the pn8ent war br thr Vnlte4 8tatJ Oofomment, and orrater an l mergonoy and ui lsporo**tit0 ‘** **PUuiO** llOOO88it~ **that** the **COMtitUtiOB81 nti8**  **PW@?-** lag bill8 to (0 into dSoot 

### ninotldaya ircR and dto? their prrrrgo k rnd the 88ao an honbt 

### rtupudo4, an4 th;8 Aot Bhrlf tak OffOOt 8lld k b i0-e troP ud 

### OttOr it8 ~wo@&o, Utd it 18 80 l **O8tO&*** rtirootln April 7, 1943 *aup Hone, Texor, ootsrlng aoro than 58,OOO 8oro80 18 iOOOted ia aOOk0 oOUIttY. In the l 8tabli8brrat Oi th18 OMP the United **stator** Uoromarat purehrred

### tho land l dHonorrblo II. A. UoSlmth, Pam 3

now holda title to @am@ l xoopt approxlaatelt 5,000 to 10,000 aam whoaa owner8 wora not aatl#ild with the rrluer Qlae8d upon their land8 by the ~temmoat rpprairors,and rn **8ooking,** through oourt 8atlOn. to obtaia wh0t they rrgard aa a iair prioe for tholr lrad8. Bouwor, tha'landa uhioh hare not b80n 68r60d to the botoramont hare boon taken pOaa088iOa of by the Ootommonti an6 am lnolud~d in the Oampuhloh ha8 beon in oporatlon rlnoo lata in 1912.
*It appear8 thnt in the paaaaga OS the above men

### tlonodSenateBill Ho. 126 it waa the lntantloa of tha lagi8latU~O 80 prOddo 8 mean8 Of 880088ia8 and 001; lOOtitt6 atatr sad oomty taxer on 811 8uoh landa aa am inoluded in Caap Howzs. Borav*r, it 6008 not say 8p~OlfiO8i~~that w&a tltla r88ta in thr 50temu~nt, a8 la the ease with thi8 Camp, with tbr eroeptlonsnoted, 8UOh t8XO8 t68l

b. 8S8eI3806

atId OOllOOtOd.
*In tlow of the Seat8 sat forth above your opinion $8 WJUeatad On the iOiiOWing prOpO8ifiOnt
*DUO8 tho Tax h8@388Ol’-0OllOOtO~ O? Uooks Count **halo** the authority, under thm tenha of aaid %aate B 11 i Ho. 126 or My of&w law, to a88088 and oolleot atate alld **OOMtY** t8XB8 in th0 lt88N Of th. UhitOd Stat08 t&Tl ramont Of all lazxIrmio the oup Howee l m 

### the ram a8 he door haro undrr erlatl “p law8 to a88088 0aa oollrot tart.8

in tha name oi an adlrldualomar of all property ownrd by raoh lndl+ldualt*

A8 wo oonrtruo your letter mu lnqulrewhothar the provi8iOn in Son&e Blll lo. 126 to thm l firot that under the eondltlona therola l tatd l auoh ooademnlngauthority 8hal1 ba oonlidrrod

the ownor of raid property ior all the pUrpO8.8 Of, rtata l ae oounty taUtlon.r. W lmpll~Ily authorize&the a8808amatt and yat:;tlon oi tar08 l galtt8t

land ha14 ln the name OS tha Vnltod

. . . Rogardleaa ot the oonrtltutlonallty oi finate Bill Ho. 126 (an oar Oplnion’lo. 5290 l eeloaod horowlth) and 

### ro- ~Ord1.88 Oi Ml qUr8tiOn Of the QOWW Ot 8 **8ttete** to b3Letr **t8Xe8** agala8t **land** omod by the United Btater,wo fool that thr land in quo8tlon ir notl ubjeot 

### to taxation. Lion if 

### wa should l88UlM that Sonato Ml1 HO. 126 ia OOti8titUtiOM1, it 18 l ppM- l nt boa ltr uorgenop **818U80**that thla l ot wa8 pa88d to nller@ rromtercrtlon thorn. por8ona whoaa land 18 la the pl'UUO88 **0s** oondoainatlon nth6r than to l uthorim 8Uah land to to taxed.

Eotonorable Il. A,. YoQmth, Pa&o 4



### l g8lnat tho Unit04 8tatoa. I8 OUr Oph108, oh0 8trtMt that thr 

### l

on6e~a4 l

uthorltr 8hall b8 

### l oaridend the QIPQ of ruoh proportr for 811 tho parpowr 

### 0s **rtota** 

### and

l ountltautlon nor017 meone that for the purpowr oi taxation ruoh 

### land ahall be tnatod am am other land8 owurd and bald by the 00na08ittittg



### a~thorlt~~

It la plain that other 181148 he16 

### fortilltart

pttrpore8 by 

### the Unltrd Statra are 

### l xproa8l ma40 exempt from 

### trxation. Tltlo 85 of the Rorlaed Cltl 1 

### inter alla, 8totutrr authorlror, tho aoqulrltionof lan4 by the fmdrral gorernmnt for =forta, mllltar 52W) and prorldea Lt

### l t4tlon8,ma Art1010 52

48aslnoa and

l r’8onal8R

(Art. thoroorr
Vho Vnlted States ahall ba 88OUN in th8l.r pO88@88iOll and enjoyment Oi 811 land8 8OqUir.d undrr the protl8lona 0s thi8 tltloj and rueh land8 and all impro~rslanta thrrroa 8hSll be 

### l

xompt rror my taxation

### unbar tbr authorityo? thi8 **stat0 80**  long a8 the aan8 lm hold, omod, used and oooaplod by the Unltod I3tatar for tha purpoaoa l xpro~sed

ia thi8 title aad not otherwilo.

vr 

### rind nothing lo sonato Bill Ho. 126 or la a Of thi8 

### 88880

l Ut hOriSiIt#

On7 8Wh lMd8 t0 b 3 other law rXOdl OOllIOquontlf, your quoatlon **18** anauond la tho Bog8tlvo.



### Tautin& that thr tomgoing fullr anmore your iaqulrr, lie are Tour8 

### *or7truly

AT’KMUY OlgERAL 07 TEXtA

By ?? D-a

R. Dean Xoorhoa4
G lpg~ A0818tant

_._.-. 

### 838