.... 

# i, 5 ;> 9 OFFICE OF THE A’TTORNEY BENERAL OF TEXA6

A **AUSTIN** f GCRAW c.MINN ~no.Imv O~“~UL 

### 822

Uonorable Calvin C. WiYman Aoting C?lohnan Appropriations Committee
mouse or wpreoentutives Austin, Texas

ernlng the oonstltuua. The Bill is as

SUWI Of TIl@BQy

hereinereof as may be neeesout of the i3eneral of paying taxea due by t eohool dietriot naae&

endent School Metriot for the

ed ana Seventy Dollars and $270.74)) sad for the year lace, y Dollars and ltlmty Cente e total for the two (2)years renty-one Dollars and Slrty-four cents **($6521.64).**
*8lPCTLOlY**2.** The fact that Article 2764l3 Of the m3tissdCivil Statutes or 

### Texas,**1926,** and Article 7~0, Section **2-A** and Section **3-8,** Acts of the Fortyfirst **Legislature,** Fifth Called tiession, Chapter 4T **and Chapter**  **48,** pages 190 azd 191, Saotion 1 of es&

### 823

Honorable Calvin C. lifufmn - page 2

chapter, provides that the State shaX1 pay tuea **oreatea** an **canergeney aad**  **aa** tmpemttte publio necessity that the ConstitutionalRule requiring bills to be read cm thretol weral days in eaoh House be suepemled,and said Rule is hereby mepended, and thisAct shallbake effeat and be In force from **asxl**after its passage, and it is so enaotell.*

It ie the opinion of thin department that the Bill if enaoted into lor will be oonetitutional.

Article 27&&b oitedby you is ae follewrt

"860. 1. That **friia and**  **after** the
c sfmge oi this Aot, all laud in absrokee Oounty, exam, owned by the state of Texas ord PIson Qozarad~6iao of Texas, except the la& htietofore set **aside** fog the **Rusk** StateUospital,but focl~ the Iani%hereto**fore set**  aside to **the** Agrioulturalt Ymhanioti Oellege for re-f'oreotration purposem, shall be #ubjeQt to taxation for who01 pnrpoeeawhere any euah land **Is** embraced within **the mete8** **and bounds** of **any inde**  pendent or Go1111pOl8 och001 diatriet.

*sec. 8. mO8'0 ooj SUOh hlld if80SX?Jl'~GsdW&thin them&es anabounds of any Independent or -11 sohool dletrict, the l'ruoteee of the Indegenhnt SohoolM&riot, of the Comi8sioners* Court for a aoIl SehOOlMSttiGt, u-6 hereby authorlsed to levy and oawmto be aaeemsed and ool~eutad **tuem** fdr rohool purporres for the amount and in theman-= ner JWGaGribsdby the BenOral Lars for thG levy of eGhoO1 taX80.*
Artiole 7160,Vernon*8 i&wlsed Civil Statutee,deals vith the eubjeat of exemptiOna from taxation. Secrtions 

### $a and **3s** of that Artiole oontainprorio thatare pertine&. l'hsy
are a8 foll4m38

*Sea. 2-s. **prwided** that any territory tlurt has **been**aotpA.r& **or** may,hceafter be Mqul~Bd, by the State et Texas, a8 a t of any State prison @arm or property, shsir 1 not hereafterbe exempt from thepayment of Its pro **rata** part of any bead tax of 

### a publio who01 dtatriot Of+ +hpoh

### 824

nonorable Calvin C. Huffman -.page S

the said territorywas a part at the time bonds of the saiddistrictwhich are now outstandingwere issued, or which is a part or said district at the time of the issuance of bonds whichmay hereafter be voted; and the pro rata part of said tax that shallbe paid by eaid territory &all be the proportionatepart that the 

### aeeewmd valuation of such territoryfor county prposes is of the total 

### assessedvaluation of the schooldietrict for the year in which such taxes are asseseed. Provided, aleo, that the said bond tax shallbe paidby the gwernlng board of management of the State Prison Systen out of any Putis appropriated therefor **by** the Legislature. It is hereby apeclfioally prorid& that the saidbond tax shallbe paid for eaohyear thathas elapsed einoe aq such territory of a sohooldietrict was aoq#red by the State **for** and as 

### a part of said prison ayatem, if anybonds were then outstand- -kc*

'Sea. 3-a. Provided that any territoq that has been acquired ormay hereafterbe aoquired, by the State of Texas, ae a put af any State Prison Farm **or** property, shallnot hereafter **be** exempt .fromthe payment of its

E**ro** rata part of anymaintenance tax of a pube schooldistrict of which the said territory was a part at the time tvai% maintenance tax of the said districtwhioh are now outstandingwas voted, or which is a part of eald diotriet at the time anymaintenance taxmay hereafter be voted by sala district 5 and the **pro** rata part of said tax that shallbe paid **by** said territory shallbe the proportionate part that the **asseeeecl** valuation of suob territory for countypurposes i63of t&e total atvse88ed valuation of the schooldiptriet for the year in wbieh i,euah taxes are aivseeeed. Prwlded, also, that the aatd maintenance tax shallbe paid by the gwernfng Board orhanagement.of the State rrfson System out of any funde appropriated therebyby the Legkslature. It is hereby epeoifioallyproolded that the said maintenance tax &all be paid for eaeh

### 825

IfouorableCalvin Cr Buffmau - page 4

year that has elapsed eince any euch territory of a schooldietriot was aoqufredby the State for and as a part of saidprieon syetem.~
The queetion of the right of the Leglelature to subject the State to the payment of taxes &as ogler been dwided by our Supreole Court eo.far as re hare bean able to dhumrer + The **subjeot,** however, has been dimuseed by the greatest oonstitutionalwriter perhaps, Judge Cooley. At page lwt, Vol. 2, ofhis ConstitutionalLlmitationo (8th edition)he sayer

"A etatemay, if it sees tit, tax the property orned,held, srd uwd by ltoelf or ite nunioipalities

### r0rpublic purposes but this would 60 obviouslybe umise **and** inpolltia that the intent ta do EO is ILBIBCaauuaed, but **public** property ie always, **by** iapl&aatlou of law, exempt from the operation of the general **term** af tax lam.*

Ia Opiulon 20. C-11161, by this department,under date December 14, 1229, it washeld that preparty aom8yed to the Board of Regents of the StateUxlveiwityby 8eorgs Daggs 

### and**Mike** Hogg 

### was the pro erty of the State,

### and as 6u8h, wan exempt from all taxat fon, under the Constitution and lam of the Nate.

It 

### faa noted in that opinion,however, thatr

"If Se our opiuion that land beloggiag to -theState a? Texas io'exempt from taxatjionunleas there is an 4n3dua- &Qk.” tB;slphaais

It msy be added that there is nothip& fx our Con- ~t;itution

forbidding the Legislature to make the State lia8le for taxes upon Its own proparty. T&at being true, re are~of the opknion that the Le@elature io the %erOise af ite broad power of ensating lawshas the authority, if it eeea fit to exercise it, thus to tax the wmreign itself.

I yAFx:,:;=;~.a'm

9, lD& **Very** truly yours $52 d / ~A &?w ATTOR85X f.+ItHEfUL OB TEXAS / -

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