OFFICE OF THE A?TORNEY GENERAL OF TEXAS 

AUSTIN 

Bonorablo B. Pat Mmrdr 

CiVll Dlwtrlet Attomq 

Record8 BuildDallm,Texar 

AttentloQr Allen Ib1tom 

Dmr sir; 

YOU 8Ubrit iOr OUC 

leg81 fJUe8tiOU8 U181llg ia c 

Improrrmat Dlrtrlot lo. 6. 

iR p r t, l 8 fOllOV8i 

8Ubri88iOB P.d8, 

rersra1 leree 

district lie8 within D81b8 

ereforc, my litig8tiOll ror th8t 

perty 18 8 h11a8 County problem. 

OU 8eVer81 different 8U~rViEOr8 over 

ever81 months, 8ad there is controverry eXi8ting between 8upsrrl8or8, bond-holderr, 

the 8ttOrmy iOr the 8upUTi8Or8 8nd land ovnera, 

The 8ttorney for the ruperrlrorr and the dl8trlct 

lt8elf, ha8 propounded to m 8ever81 qW8tiOtl8 th8t 

are requiring an ~mwcr rt thlr tim, 80 1 u, ia 

turn, propounding some of them to you, together 

with SOW of my own queatlons, a3 that WC may kmve 

guidbUC9 in the solution of the problems 8t hand. 
Ioaor8blr H. P8t Mvard8, pagr ? 

‘I 8hAl1, tbrdore, gmatly 8ppNOiata J0I.W 

early l ttOaflw to thlr mtt8r l d tb problem8 

thU8 propounded vlth thv beaeiltr of your judOvat 

aa6 oplaloa. 

%o tihlU8 County tires hproTewot blrtrlat 

HO. 6 18 l lOT.0 irprOT8-nt dirtriot or~~nlred ad 

rXl8tilrg under th8 terU Of OhptW 44, AOt8 of the 

35th kgi8btU30, ?ourth al&d k88iOlr. Thm hot 

odor vhiah tha Dlrtrlot ~88 organlud ~8 aonoa17 knovo a8 the L8n8f Aat, vhich protld~r for thr 

l 88088lslrt Of kMfit8 t0 th. 1aa48 VlthiD tb dirtrlot, bad tha levy o? tuo8 band upoa thr UOuat 

Of 8Wh bOMiit8 !O fiud w 0cUi881-?8 Of &- 

praluarat. bub wet 

dl8triat i88wd “% 

to it8 orgaalutloa~ th8 

$2 O,OoO.OO of 8erlal b0ad.r dated 

#OTUbOr 3, 1922, Md titer, OE Awil 1, 1991, 

lrmnd 8aotbor ~W,OOO.OO of urially rturlng 

bcadr. Xach of the80 boad 188ueur Va8 approved by 

the AttoraeJ ~lW~1, aad VW8 8Ub8OqUNltlJ 8016. 

mh of the boad OrdW8 for thV8V tV0 18811.8 00~ 

talmd paragraph vlth rofrreaao to the 1.~7 8~4 

888@8rPsat Oi t-8 iOr tb p8Flrt Of bond8 8rd 

latorrrt thoreon at maturity. Tkn barad ardor pa88.d 

by the Comlrrloarrr' Court 8t the tin a? the orlglM1 188~ of boad8 reti l 8 fO11OV8, 

"'It 18 turthor ordered b7 the Crlrrloa- 

.r8’ COtAFt Of b-8 COUOtJ, 90X88, th8t t0 wy 

the lnterert o? laid boudr 8nd to areate 8 linklug fund to redem them 8t maturity, a tax of 

44.50 oa each $100.00 Of beneflt8 888888ed 

l g8iUtt the real pl'Omrt7 vlthla the raid levee 

illl~OTeilHRt dlrtrlct, l hell be levied for the 

year 19%, 8nd la here 8ad nov levied for meld 

year 1920.' 

"*That during each ye8r there8fter, vhlle 

Bald boodr or 8ny Of them 8re Out8t8odlU, 

there &all be computed and l 8cert8laed vhat 

rate of tax, b8red UpOIl the 18te8t 8pprWed 

tu roll8 of the 88id levee tiprOVr=-t dirtrlct, vlll be aeces88ry, rsqulrlte 8ad 8ufflcleat to fully raise and produce the 88ld eum 

, 
Eoaor8bb H. F8t Rdvard8, p8&e 3 

h@re~R~OTe nt Out for l aoh year 8uiflcle~t 

to WJ the irterert 011 uld bond8 end redeem 

t&i 8t WtlUitY, aad 88id tU Of, 8& et the 

rat@ 80 found OOQO88U’J, 88 aforeuld, 8h11 

be l rd 18 hereby ordered to b e l@Tkd, l 88e88- 

l d 4ad oollooted m l ll r e81 l 8t8t8 in raid 

dl8trlot, and aeld moao7 rhea colleoted elm11 

be -lied to the PUFF+080 aaabdr’ 

%hM the 8OOOlld baud 188Ue Of 470,000.00 V88 

prOTld@di l ideRtioe1 order va8 

P 

orlded la the 

bond o r derl %copt , th a t l ta x of 2.00 oa eaoh 

~1~o.~~-Of l 8M88.d beReflf8 Va8 leTled iOr the 

year 1921. Othervlre, the order8 are exactly th8 

Um8 l 8 t0 TePbi&ge. 

‘It l 99eu8 a180 th4t from md 4ft.r the ye&l' 

l920, aad laclwllng bt yew, md through rid laoludlrrg the youl 1949, the reoretuy of tlm Board 

Of 8llpOrTi8Or8 Of the dirtriot, rho 18 the OX Officio tU V88088OC Of the dlltrlot UUder the 8tbtUte, 

l e.ch year prepared l R 888e88BeDt bnd certlfled m 

t0 the COti88iOPCr8’ COUl’t8 Of th@ ?V8mCtiTO COWtier, rho thereupon entered 8n order le*~lq! a tu 

la the ucuat8 88 Uxed by the 888088WRt8 80 pepared by the uaretuy of the di8triCt. Tbme 

rat.8 U@ aOt UltifOPB l 8 t0 X0-8, bti th@ POmIOV 

for the different rater of &rmerrauat p8r 7.~ 88 

fixed b7 the ucretarr of the Borrd of b~pr~l80r8, 

th@ 8X offiat tU l 88@ 88Oi8r , -nOt k UOM but , the 

rate8 of tuO8 per year Srom 1920 to 1941 lnclUBIVC, 80 8hOVn by the tU 888088Ol”8 COrtifiCatC8 

very fev of the laadovner8 Vlthin the dhtrht 

*id their taxer from year to yew, and the boUd8 

of the dlstrlet have been in default for mny Years* 
Hoao~8ble E. ht IdV8rd8, page 4 

%‘ber@tit@r, 0. Jl. Povell, a bondholder of 

the di8triOt. VhO a80 Va8 & laadovwr vlthln the 

dl8trl8t, lIk8tltut.d l 8Ult l @lIh8t the 8UmrVlsm8 Of the dl8triOt t0 luoduU8 the8 t0 fOEW8108@ 

dellrweat twr. 

Mod8 Of d@li~Ueat 

80 a180 8Ou$ht t0 &To th POtUe8 that uht k foreolo8@d 

WPbd fult t0 th@ JW8Mt Of hi8 bOthd8, but 

that partion 0s the rellef roqght by him V&8 

dodied by the Trfal Court. 1uw, 0th partier 

lIttOrT@ud llr’that 8uit, l n&l oa the 98th dry of 

Oroirlbcr, 1949, Judgmat Va8 readered la the 116th 

Judlol8l M&riot Court ln C,.uae lo. 66-850-c/~, 

grmitlag aertalr relief, l rpociall~ uod~mu8 for 

th@ fOreelO8U?@ Of d@liQqU@at tw8 aad iOr th@ 

l@ Ty l r d l 88@ 888@Of a tw8 end iOF th r & Ty l d 

4SWIIYOt Of tw8 to my th beaded ldebtedne88* A~poal V@8 pwfeoted from tlm b-1 bUFt’8 

ludgmont in t&t came, but tba Trkrw Court va8 UfI?d bl th8 CO& Of Cl~li A-18 at kiia8 00 

JUU QS 1943, report of vhloh 18 Sonad la 17J S.W. 

(@d) 554, entitled C. W. Povell T. lbllar County 

Lovea 18gtroveneat Dlrwlot lo. 6. Fbsreafter, the 

Su~rew Court refu&d l pplFo8tloaifor vrlt of error 

oa Ootober 6, 1943, aad volt of ~a&uui'~r pWldl d by the @dgmnt, llrued on hoember 32, 1943. 

Uom of the above watloaed judgmmt 18 beret0 attaohod for four laform8tlon aad Yrked ‘Exhibit A. * 

l 8Ub 8@ Wt0 @ Ithv k t flll~ Of the UMdUU8 Wit, 

Dslla8 County Levee Improvement Dl8trlCt lo. 6, 

through its SupCrVi8oT8, Inrtltuted TmiOU8 8Uit8 

for foreclosure of the delinqusnt taxes, umoag 

vhlah, by vay’ of Illurtr8tlon, WI suit 8g8ln8t 

CA. Povcll iU8tltuted in the uame of the district, 

as 8boVa b,, Fkhiblt B hereto 8ttached, and Mother 

suit by the dlstrlet 8gaInst C. H. Povell in the 

form as ahova by Exhibit C hereto attached. The 

State of Taxa for and IO behalf of itSelf 8nd the 

County or D.slUs mtl other taxing unite, aleo fIled 

8tit on the 8W bad 8gtiii38t c. n. POvCll, 8s 

ahova by mbit D hereto l tt8ched. C.H. PoVell 

8nsvered vlth T8riOU8 01888, but *@pu8t*lY ad 

Qarf, d8mmded 8ppr818rl OS the properties la the 
Eowreble 1. ht MvUdr, wge 5 

diff@?@~t ~titiOtl8 above urted, 8Id t&e 8Uit b7 

th8 atat@ ud COrPtJ @Ed th8 tV0 8Uit8 by the dl8- 

trlot yiort C. II. ?ovoll, Vera all 00~8011d~t@d, 

:zf 4% 3, 

at therein rendered ia OOa8Ol~&t@d Cm80 

-6 a8 ahorn by hmlblt I hereto &ttaobd, 

the for8 of the demad for rpprrlul by the hi*&- 

ant ?owel.l b ela g l 8 rhova by txhlblt E hereto attwhd. 

moat that 

It vlll be noted by the form of t& Judgjudgment for the total t4Xe8 dw th0 

Tarlou taxlag unit8 VI8 rendered agriut C, 1. 

tovell vlth order for foreolo8ure, but vlth rpeOifiO &POTi8iOE th8t th@ 8W 8Iight b@ 88ti8fiOd 

by ule at thm edjudged velue of 410.00 glr aare. 

%.rWfter, thi8 laad Va8 8old bf the dmrlff 

under order 0s rile, aad on ruoh oorarion, there 

being no primto bidder8 ml the Defea&at aot 

h8tlng paid or offered to redeem, the land va8 bid 

in br the 8he?iff aad taken ln the IUY OS the 

btate 0s T-8 for the benefit 0s itwlr utd for 

all tulng unltr lntererted ia the 8tilt pro rata. 

It light be uld t&t la 00, or tvo owe8 vhere the 

poperty omor8 had p&id 811 of their gmorbl, ad 

Talore8, l d 8ChoOl tW8, Md rho?@ the land V88 

fO.F@ClO8ed b7 the leree dl8trlet Only, aad 8Old, 

tb d@ed8 WWe t-n ia tbr W Of the dlrtriot Om 

the a djudged tala8rper awe. Ia l rev owe8, l a ey 

her been paid la to the tre48ury 0s the dllt?lCt 

from the 8dO8 0s lmdr oavhloh lern lmprovueat 

dirtriot tUe8 M ‘&@a foreclo8ed, 88 V@]S 88 

8t8te rod couaty sad rchool dirtrlct t8XO8, 8nd 

there 18 aov on hand lo the treasury of the dlstrlct, IO- IlOWjr, vlth Pro8pWt8 that Other llOnOy 

vi11 be on haad in the near future. Tbe tvo-yew 

period Sor redemption hss almost expired at this 

d8ts. 

I 

. . . . 

“The lert bond8 lrrued by the dlrtriat vi11 

mature la the year 1951. Ther efo r e, l me of the 

lad@bt@daerr 18 not yet matured, l rd it 18 eatirely po88ibl@ thAt even 88 to future accruing bonds 

end lnterert coupon8, the holder8 thereof MY not 
mcmrable B. P8t Idvardr, w8 6 

pe8eat 00m vlthia th8 four year rtatute 0s limita- - _-_ ._ 

tlM8, ti t-7 8Mll 00888 t0 DOQOY Obll~btlO~8 

0s th8 bi8trl0t. biluae, hoV8Ter, ruch aoaexr are 

bein@ aeoumulated la tbe tna8ury 0s the dl8trict, 

it 18 dO8ir.d t0 hW@ yOU OplrriOO l 8 to Vh&t b8810 

8hould bo Solloved la dlrtrlbutlng then 8oaey8 on 

hand. . . . 

0 3 

. . . . 

YOUI? fb8t qUO8tiOa 18 88 fOii0118: 

‘In the light of the foregolu la your opiala, Vh@t 18 t& pW0tleal and l@#d mthad to emplw la Mkly a dl8trlbUtloa of maa7 held by the 

Levee ~otowat Dlrtrlat, lf l rd vbra dl8bar8ed, 

vlth ti jwnt order bely obwned?’ 

Ia Udltloa to the fMt8 airaloud b7 roar letter, 

it l pprmr from the oplaloa b7 Jurtlae Lo00r~ of the DalU8 

Court Of Civil @pea18 la oaw rt 

kteo Improremat Dirtrlot No. 6 

led Pave11 1. Da-8 County 

the vame btee Dl8trlat lavolTed la ~our OplRlOE r@qU@8t), in 173 8.Y. (pd) 

55e, t&t the wld LvTee Dlrtrlct 18 'hopele8817 arid lrretrlevabl7 ln801Teat." 

It ~088 to be the uttled rule that vher8 vat*?, 

drabage or leT@v dirtriatl &re hopele88ly iaro~reot and the 

fUEd8 o n h a nd, orl raihble, ue ia8rrifiCiOnt to *J all 

areditorr in full, tht glymeatr rhould be smde retabl7 aad 

the out8tMdlag lndebtedaess, both metured 8nd unmstured, mU8t 

be consldered la apportionvat of the fuads on hand. 

Povell T'. Pallas County Levee Improvement Dlrtrict 

HO. 6 ( 8Upr8). 

136. 

Orover T, Ualted States ex ml. Snwer, 73 F. (26) 

State T. Little Rlrer Dr8ia8ge District, 68 9-v. 

(24) 671. 

The Judgment of the di8tFiCt court 88 s.hoVrr by Yom 

miblt ‘@A’ proTld@s for rpportloomeat of the fund8 Ia sccordame vith the rule 8tated above, a8 Ye CoaStrile sear. 
gonorable H. Pat ~dvudr, pp 7 

You are thw*?oro rarlrod tht lo our oplnloa the mow7 

011 hmd rhould be dlrtrlbated pro rata to the holder8 of ruturrd 

bond8 l d coupoar not b-rod by thm four-70~ llmlmtlorr rtatot8, arid th0 hOuOr8 Of l PiOrOOabiO jUd&Wt8, bti tb0 holder8 

of th8 wm8ta.d bOad8 @ad @Orrpolr8. VI lllU8tP~tO 88 fO11OV8: 

m di8t?:Ot h8 #l,o’%h~ 00 hurd; 

Tb l nforoo 8blo jUd&meatr tota p,ooo.oo. 

JIatwod boadr &d OOUpolD8 mot barrod #,00&f%. 

UnNtur.6 bOad8 rod OOU-8 @o,o’%@h 

Totbl iod8bt.dlk888 - 416,OOO.OO. 

Wf 

- 

of $l,OOO.OO : WLOO to bo prorated @moa# the 

matured bOad8 Md OOU~D8 sot 

b4rr8de 

gi% = g of ~1,000.00 8 #6635.00 LO b8 promtad among the uauturrd bMd8 Uid OOUpOo8 bad plaoed in l 81akh# fund to be 

l ppl1.d On th8 bOod8 Md 00-8 l 8 th87 -tW., fa th8 meat 

t&t aa unmbturod bead 18 not pe88ated vlthln iOUr par8 after 

it8 dw &t8, tin 8wh 8LIII t&~OtOfOrO prorated t0 it should 

bv rr-parated l 8 above llhrtr&ed. 

YOU 8OCOIid qU48tiOa read8 88 fO11OV8: 

‘18 there 4 lImlt8tlon OR the rate of tUe8 to 

be levied end 888e88Od 8g8Ill8t had8 vlthln 8 levee 

lEQr OTeWtlt dlrtrlct in l n in8taWe vhcrc 8lIpWvI8orr seek to aomply vlth a wd8mU8 Ord8r from 

l Dlr tr ic t COUl't t0 1eV7 a ti l IW88 t-8 t0 -7 

botadrd Iadrbtedne88 even thou& 8uch Mnd8Iuu8 M7 

be la confllat vlth the OPd8r of th8 C~881Oner8’ 

Court of th8 County In tb ordee arde b7 It ert&b118billg th8 method 8nd rat88 for tbs 18V7 l nd 88- 

l e88llrant of tar.8 in 8ald D18trlCt?g 
Tb klh8 cbWt7 hW8 1 b-OV8&nt Dirtriot HO. 6 

Va8 W@Ri88d Ulhd8r 8elUt8 Bill #O. T 2, 4th c8118d ti88iOn Of 

the 35th hgl8htW.. Seatlou 38 o? maid Aot provider: 

%@a bOad8 rhu hW. boea i88U.d b7 •~ 

km@ ~OT888nt dirtriot th. tUiB& 4llthoriti88 

Of rwh dirtriot 8h11 1.~7 Md OWIW to be 88. 

80888d Uld 8OlkCt.d -8 up00 all tb rob1 prop8rt7 - r~ibOBd8 vlthla 8Wh dirtrlot, bawd 

up00 rad proportloaed, aa t0 l mh pie08 of pop8rt7, to the wt beablltr vhlch it rlmll hw8 be8a 

found vlll aoorw to ruoh propCrt7 from the oow 

pletiop of the pUa OS rwUntlOa or other duly 

l thorind vork, vhloh tax08 -11 bo rufflclrat 

in MOUat t0 pa7 the latOrO8t on 8voh b0ad8 u it 

ahall fall dw, 4ad to ra1.0 U addltlaul 8U 

vhlch vi11 erwte a rlmklag turd rv?flele~t to 

dlrCbrg@ UUI rob08 rush bOad8 at Vtprltf) l d 

8UCh tU.8 8h11 th0rMft.r k 1OVi.d W-117 80 

hog l I ruch bond8 or -7 of t&n mo OUt8taiu, 

lUffi@i8nt ia WWt t0 rCCOOpll8h tbs VP808 

l b Or 8 ladloated. . . .' 

The Dl8trlet Cowt judgmeat to vhlah 7ou r&w rvads 

in wt l 8 fO11OV8: 

. 

. . . . 

‘IT 13 RmTEm 0RDmrD, ADmDomARDDlERRm 

that raid VrIt of kiadamur rhll order, direct aad 

COmmORd th8 8aId kperVi8Or8 Of the bfeadant dirtrict aad the socrctary thereor, mxl th0l.r l UCCCI80118 la office, to levy &ad 4388088, or c8ure to be 

levied 8Qd l 88.388l gainrt Od the twble land vlthla 

the boundrrler of k11P8 Cowty &Vee IqR'OVerPe~t 

Dimtrlct No. 6, taxes la 8uCh mount8 8nd 8t ruch 

r a te8 08 l gaia8t the 88808804 benefit8 per acre 

agsiart the lands vithln ths dI8trIOt 81 -11 produce or cau8e to be produced from th8 collection 

of 8uch t8xe8, rufffclent~ mm8 OS mosey to py the 

Indebteda of raid di8trict thBt ry be evidenced 

by jl&@IMillt8 bgrinrt th8 dI8trICt or bond8 and 
289 

goaorable B. ht ltdvardl, p&go 9 

Coup-8 aot 8or8 tbn row 7@m8 m8t dw, 8ad that 

8uCh lor7 and l 88088wat ah811 oontlnue to be matlo 

l 1nuall7 and from 70~ to 78m, rod 8hall b0 00ilmtod Or aW8.d to be eolloated b7 lavful proo.88.8 

Vhil. tbrre 18 OUt8taablw 88 l 

r 

lo8t b1b8 COmt7 

&v80 fipPrOvOmat m8triOt HO. , •~ lU?Ul indObt8da888 la th8 ?Orrr Of final jUdgm8nt8 or boadr 

l d OOUPOIII of th8 a~88lfle~tlw N brduboro 

8~olflrd.g 

. 

Ia 7our queurtlon lo. 2 7oa r8fer to t.& “ardor of the 

Conni88iOwr8' court of th8 oounty ia tb@ order. mado by it l Stabllrbla8 tha uthod aad rater ?or th low and l oommat or 

tuor in uld D18trlCt,m aad vo are arrUlm that JOU refer to 

t& bond order parrod b7 the 0~8~l~o.r~’ rourt at tha tiu‘ 

Of th8 Orlglad 188~ Of th8 bOiId8, vhlah 70~ quoted ih w P 

of JOrtr OpiRiOR PeQU88t, urd vhloh 18 quoted on pw * of th18 

oplalon. 

It 18 our opIalon that thlr ordor of the oomirrloa8r8' COUPt %R UttiRg l r et@ Of $4.50 oR’848h @w.oo Of bWWfit8 

48888Ud Va8 bv1.d Oti7 iOr, th8 7.u s20, Md th8 tUlm alIthoritl88 a8 t0 ?UtUm 70-8 vould not br bound b7 uld rate. 

Th87 oould lOV8r or ml80 IaY, l 8 la tholr j-at VOtid aoa8tltUt@ l 8U??lCl@llt rbt@ b8ud m th. klvfit l 8808mat l 8 

vould be ruiflolent to pa7 tb8 lnt8P88t OIP maid bond8 ur4 rodeon 

th8m rt lutur1t7. tt8 are 0r the oplaloa that th8 OOOPt8 could 

not go b8hlnd th8 l ot8 of the taxing l Athorltie8 vh8ro th8y do 

not exceed their authority or violAte 8oY bV, l d reriev their 

decision to COrreCt‘OrrOrl Of jUdpRt. See City of Tyler v. 

Fmfland, -7 S.Y. 93. 

ft I8 therefOre out opIaloa thAt the rate to be levfcd 

aEelnat lands vlthin an improvement di8trict i8 limited OR17 by 

the term8 or the Act that atater In snb8tancce that the rate shall 

be in aa amount rufflofeat to pay the IRtere8t oa 8uOh bond8 

ad to pay the bond8 at rmtut'lty. Ve 808 no CORflICt bctvesn 

the vordlng of tim Act end the Court jud 

!+- 

at, l xoept the court 

j&peat al80 provide8 for tha levying 0 8 r8t8 8llffIcIeat to 

pag tb judpeat8 8galart the dirtrIOt in 8ddltioa to ths Iaterse and the boadr. prom tb oplaloP or the court of Civil 

Appe818 ia pOvel1 v. Dslla.9 Count? bree IRF@O~8mnt DirtrIot 

80. 6 \ supra), ve find that the judgrentr la qua8tIOn Vera obrained by bnndholdera, v&n th0l.r bmda verc not paid UPon 
290 

EOCWbbl8 8. ht &tVbFdl, m8 10 

pe88ntatlon. A readin Of th8 judmat ot tho di8triCt aourt 

in uld 08UH rrve418 th8 8-e ?a&. Uo 8oe a0 aonflict betV8Oa th8 jadpnt Of thr OOUrt and th8 bt ia qw#tioa or t& 

‘ardor Of th. oooLf88iOMuC8' COWt.' 

9s thmro aa irrogul8rlt7 la a tu rult whorela ti t4lOP.B tW8 &lid l 88888Od b@Q@?lt tU88 me 

both th8 r&)ot of lltlgatloa, @I, ln the auo ot 

a 8Uit broa&ht b7 thr 8tato of Tour for ltul? and 

th8 kNfit Of t& COUIlt7 Of !blb8, iE whloh Wit 

th8 DJU8 Ootmt7 two 4wr8rat M8trlet lo. 6, 

.? Intervoaed, 68 l p ut7 cab &88WW 8 ol4l8 r0p taxer 

: liluviw dellaqueat aad Ill. to it l 8 a tuin# unlt?m 

Uo ma foraed to t& aoaolurloo that a lover iiproremat ilrtrirt, uhloh 188uod bond, uadrr tin ha07 Aot, aad vhloh 

bond8 or l p ut th.r .OWe ? OUtrtmdiw, OeMot wall itul? 

Of th8 p?O~i8iOM Of th8 bOt8 Of th0 45th h,d8htUFO, 1937, p. 

1&94-a, oh. 506, vhloh 18 lmorporrtrd la Y8raw’8 haotatod 

StatUt.8 l 8 &tlOti n&b. TO ~17 th8 ~O~idObi8 Of th, 1937 

Act ln the tor~alo8uro or dollnqueat t8&8 larled to uouro th8 

payNat of bold8 lrrwd b7 l love8 dlrtrlct prior to th8 parrage OS tb Aot, vould l8pd.r the oblliptlao of the ooatruit betvooa 8Hbb dlrtriet l rd it8 bondholdorr, lm 8MtrUOntlN Of 

the prorlrioa8 Of both (Ltat. d hd8Pal COMtitUtim8. Tb 

Lame7 ht porlder la 8eotlon 42 that: 

*ru oolleotorr ot levee lmprwearsat dI8triet8 

till peeform all dUtIe8 and rxerol8e all poverr In 

r88POOt to dbllaqUeat taxer dw levee Improvrmeat 

di8triCt8 l 8 -7 be provided b7 l&V for the aOllaCtioa or dellaquont 8trte aad count7 taX.8, and the 

collectlw of ruch dsllaquent levee l8IproVeIn8Rt 

di8triCt8 tax.8 8nd 8a108 Ot prOPOrt thcr.fOl- 8ha11 

be governed by the lavr 8pplyIng to the COlleCtlOR 

OS dellaquent Stats and count7 tUe8. T8xe8 lcvlsd 

wder thi8 Act 8hd1 be 8 lie0 UpOR th8 

r 

oOsrt7 

l galart rhloh the7 are 488088Od, and 8h8 1 be D87- 

l ble ati &ml1 Mturo and beCOW delimawnt 88 -7 
EonOrbbl8 H. P&t EduUd8, ~68 11 

k ProvlQd by l8v for dtat8 bad oouat7 t-8, &ad 

Up00 ttilurV tOp7 8WhtU.8 Vh.ndw t& 8~- 

peMlt7 rbll l ocr w bad be oollooted a8 ~7 be porldod by lav la oa80 of aon-papeat or Sta te lad 

o o ua ty ta xer . l 

Zhe 1~ rolatlre to the oollrotloa or dollaqqat 8ttrte 

aad count7 tax08 8ad the ulrr or proport thrroror, 88 it OXlrted et th. tiu tbr bMd8 Of th. 1ev.o dirtriat vu8 i88lud 

M d rold, k OW l P M t Of the CO& r a 4Ot 8l ffOOtlV81 7 l8 i.f It 

W b88a 80 doaallutod in thv bordr. k11a8 Count7 I&v.. ImOV8mOat Dirtriot lo. 6, et ril. v. R 

188~ 800 al80 lbuard ‘I. Bugboo, 

(Cow App.) 36 8.U. 

krrrly, l#J 0.8. 1%~ Lohun v. JJooro, 

Ed. 753, Barnitr v. 

NoOluav, p8 Ark. %SJ ?lrhrr 1. @mea, 

Ala. 1891 Oliwr v. 

111. 941 aad Mok8h, 

l t al. T* mvrrro coaaty bv80 Improvowat Dlrtrlot lo. y, 124 

8.Y. (,d) 913 (opialon b7 h8tiOO Aluaadu, of Court of Olril 

lipPrti8, bbl0). 

Uad8r th8 l&V at the tiS8 thr bOrrd8 uuo i88UOd and 

rold th8 pUFdU8r and not the Ori6m1 OVWf V88 l ntitbd to 

hair po880881on ot thi land darlnu th8 tvo pa roduptlon period. 

fb h6i8lbtUM lo se, iOr th8 firlt tiw, p‘Otld8d tht tbr 

purohur at 8wh ?OWOiO8U?O Ub8 voald Bat b. l atltled to pO8- 

urrlon of tha property rold tor tw8 until Uw l xplratioa 0r 

tV0 your8 irm tha &to Or the ula. (40th lag., 18t C.8., p. 

194, oh. 69). 

The 1937 Act, aov Artiole n8f?b, provider that the judgment In fOrdO8W 8UIt8 "8ba11 prorlde tOr i88WRCe Of Wit Of 

pO88e88iOR vlthla tVeRt7 (20) day8 8fter the WriOd Ot redemptloa 8hall have expired to the purcharer at foreclo8ure 8ale or 

hi8 488~118.' Where a levee lmprovcmeat di8triCt vu8 Impleaded 

In a tax rult, or broilght a tax rult under Article 7)45b, 8Ird 

impleaded other tulng ualtr and the lmd 8Old, VhO VOUld be 

entltbd to the pO8M88lOR thereof durlag the tV0 p&r redeaptIon period? Under tin above rt8te ot fact8 7ou vi11 aece8eUIl7 

have tvo aORtllOti~ Ul*U8, a8 shova In l a8ver8 (a) 8nd (b) 88 

fO11OV8: (a) the pura&Laru vould be ratltled to the Oos8e88Io% 

for to give po88088iOn t0 th8 OWlOr vould -w* the obli6ation 

o? the contract a8 betveen the leV80 -dlrtrIct and the bondholder8, 

becauw It va8 the legal right o? the boadholderr, under their 

contract vlth the dlttrict, and the lavr In force bt the time the 

bonda vere Im8ued, 1~ C.S~ 0f default 10 the pfwaeat of an7 taxe8 

levied by the dI8triCt agaIn8t lands rltuated therein, t3 l ecwe 
292 

~onOrbbl0 8. ht BlVbrd8, m 12 

th8 OlmRt of such boadr,to obtala a judmnt or foreoloruro 

of th8 t@X li8R, WdU vhioh th. pOp8rty vould be 8Old, an15 

then *ould k aoavo7od to the purohaur a title rru tro8 l ry 

rYbt Of poa8o**loo b7 t4 ovau durim# tba tvo par portad or 

P Od-P tlOR. ( b ) Th6 OVR U rould b 0 l Rtitbd to th. M )8U#8i( la , 

qUMt tW8 ovlna totb. Other tulf&@ olrit8. 

Thi8 hlbtu8 alOR vould 8ustAla ow ka8vu to hour 

third q'M8tiOa, but la l ddltlw thoroto, the toll0uIa.g prOVi8iOR8 

o? ktlob 734% are in dlroat ooa?llot to the p0Vi#i0a8 or th8 

lb* la for00 at the tlu tho boadr vu0 f88u*d a a d mid, l fk d 

eaah vould lmp~lr the obligatlap of the ooatraot betreoa the 

di8tPiOt Uid thy borr4boldrr8, if l ppl1.d to l@rw -we-at 

dlrtrlct8 rlth bond8 lrrued aId outrtandly pior to t& rrteoet. da. or th8 1937 Aot. 

&tiab 7345b prOrid.8 that th8 &Wopwrty U7 be 8old 

for th8 uotmt of th8 “adjudged valu8’ ot tl8 property or the 

mount ot the judgmat, uhlchwor 18 lower. The lrv la fore8 

at the tiw tl~ bond8 Tero lrlued mu! rold porldod that the 

laad oould aot be 8old for lo88 than the l owt 0r t& judgEoat. 

&tiCh nbb pOv%d~a tbt th8 OWAW Of thb prOpUt 8Ou, 02 

m7oa4 hmlng ba iOtoro8t thorela, or thtlr belra, l rrlm8 ar 

18681 ~0~08Wlt4t~V88, U7, Vlthia tW0 pm8 trOU t&8 dete Ot 

t& 8418, bte the right t0 redurn 8Wh prO$WtJ 00 th0 SOllOVlog b&818, to-Vltt 

"(1) vlthla the flrrt year of the redemptlbn 

porlod, upon the payment of the amount bid for the 

prop8rt7 by the purcb8er at 8wh Ule, IncEudIug 

a One ($1.00) Dollar tu deed recordlag fee and all 

t&m8, penaltier, Intereat eati CO8t8-ther8aftt: pal@ 

thereon, plU8 tvetity-fire par Cent (3%) Of the bggregate total; (2) rlthla tha lart year of the redemption p8rIod, upon the payment o? the -Ouut bid 

for a propert the puroharer bt 8Uph 8410, including a on8 ( 0) Dollar tax deed rceordlw 

fee and all taxe8, peaaltl88, intW88t 8d aOat 

thereafter paid thsroc?n(l plU8 ?IfW 98r cent (5(%) 

of the aggregate total. 
Eoacr8ble H. ht Elvudr, p8ge 1) 

Tb Cosnl8~lon of Appmlr lo Della8 County broe Improtrwot mrtriot So. 6 v. Rug*1 (rupra), end the couet of civil 

l l8 bt WOO, In l n oplnloa by Jurtlso Aleundrr 

voro lbwed, aad uhloh formed part of thm omtraet, t&t the 

owner vould not h8re en7 right of redemption. It 18 true tht 

thl8 holding WI Yro dlOtu& Hovooer, own thou@ the ovner 

hAd tbr right Of rede~tlon, Urd We do Rot follov thlr dlotm, 

he vould be l atlt&d to rodoom oalr l ooor dto lnt&a g lrr in 

fOl’O0 8t th8 tiu Of th 1884WlO. of th. bOd8. 

Th8 kglrbturr In the Lanky Aot providing for the 

creation and mlnterunoe, et0 ., of levrr l8prorement dl~triotr, 

havioe iocorpos@tod l oly it8 prorl8loa8, by roleroMe, ‘the 

l4W8 •~l~"v t0 th8 ~Ol~OtlOll Of d.lllpQl&.Ot 8-t. rod 8oUtJ 

-8~ oloa?l~ lnteadod by thlr rrforineo to lnoarporate into 

Mid Act tb pOV18iOn8 Of Mtlole 76kh, l'exa8 Caglote bt8tUte8 Of 1990, vhIoh 10 mt, Poti 88 fOllOV8: 

II . . . &d Wh.8'0 28rd8 02' lot8 rhrll bra8ftrr be 8old t0 t& 8t8te Or to 8o7 city or toVo 

for tuer.uador drorre of oourt In my 8ult or 

8Uit8 brought for oolleotion of tam38 theroon, or 

by a OOl&OtOr Of tU@I, or OthWWlM, the ovner 

& tio ( l lntiFO8t 10 8uah la&d8 O? lot8 8b11 

hare tha ri&t at bay tlm vlthln tro mars from 

date of @alo to redeem the 8me l f tar ruch rale 

upwp8p8nt Of tin uOlllrt Of t-8 for uhich 

ule ~8 ude, togother vlth 811 oort8 aad pomaltier required by lav, and 8180 the paymat of all 

texe8, lnterert, penalties and coats on or against 

said land8 or lota 8t the time of redc~tion. 

(Actr 1315, lrt. C.S., ch. 30, mc. 1). 

It 18 apparent that the provirima of Article 795b 

does more thm change the form of the remedy afforded the bondholder8 1~ reference to the aollectlon of the indcbtednesa the 

levee dlrrtrlct obligated ltmlf to pay. It aot only dlmlalhcr 

the value of the eecurity given to the bondholder8 under their 

contract with the 1~0s Ulrtrlct, by fe~oo of the rfsht of 

posregrlon and the right of redemption, but rould MterlallY 

effect the amount8 collected by the district ln foreclosure 

suit8 l d la rcderaptlonr, in the event the ovuere hmc th8t 
294 

right under the Laor7&t. ?b kVM WOVeBOUt dl8triet hriOg OWtrMbd Vith it8 bondholdorr uoordw to $& lav 88 it 

tbn 0=-t.& Ou OmiW lrrd in thr'd18tr108 vlll mot b perdated 80 ~811 hWlf Of tb bowfit of 8&8og9rnt logIrl& 

tlO& &PO fUOMb& to thm landovaer, bmltr v. Beverly, 163 

WA la; km8 Cou8%7 Wororat &l8trlrt lo. 6 1. Au(lel 

(81194. 

%8miclg th8 pobablllty of @W8tioa l!brw 

bm U8UUOd in th8 lu*tiVe, if it 18 doer. 

foil ti tU poit8 t0 jOhI ia l tU #2%8Oedi~ 18 

th8 COWt 8tmmd f?OW findi~ U ti$ad#ed ,& 

OU tb l& rhiah 18 &he 8UbjOCt Of l 8rrit 8-17 

kCAU8. l &V80 trglrOV.Uat dirt?188 18 l wtf 

tOth8 8Uit,tbD t-8 Of VhiOhUO 888888Od -8 

bwaflt bar18 bnd are bellu colloatd lar@y for 

the F8yIDt?tlt of bowl& iEdObtedlre88tB 

?lfth QUbrtloar 

"In UL La8tAmO where lU4 18 8Old l 0 pub110 

ten&m br the &miff, dtor jtxlmt, ia l imeC108UW fO? ddi~U88t l d -1OrU tU@8, t0 OWtmln tu unltr @ad for dellaqurnt beluflt a880880 

l d tUer of l &TOO bprOV.meot bi8t?i8t, VhbPe 

there UO Ea CMh PUTCbDCr~, 18 it 18VfUl fa 

such or-ficer ta 5112 lir silch Poprty on the b&818 

of the fIs$ltlged +a.m? 

,If 6uch property m&y be bid in et the adj~udgevalue, 3 l t ruch wle, iv there ~UJ reqciremeat, In your oplnlonC as t’3 vhlch tar utis ahouk! 

recalv8 the property? 

bixth Qruatloat 
poaorable II. ht #dwrd8, pnge 15 

w of the kveo di8triOt, mu thAt it eaa l 88m 

ga88@88lOaOf tha hobdUFlagt~two7~er per100 

Of r .dO~tiOn, l 8 ~OVid04 by the 8tatUt.t' 

kvonth @W8tiOU 

Vhuo lrod hr boon 8truek off at tu foreC108UW ti8 br the 8brlff, to tbr dt&to, or to 

th8 kvoo dlrtrlot, 0 uu bmrlr of adj&g& 1al\y, 

do< 8 th8 orl8l~l ownu or thaw la pitIt rlth 

hb, b8vr right to redeu aamm rlthln tro yearm 

iron the date of the 8herlff,r doodD on tlu bMl8 

Of tb 8 l dju@ V8lUm ed 08 fiud w th8 OorPt, plw 

~$,plMltlor for NbRptiOn l 8 m8 rflul?od b7 

llbrtuount ofldM7muh~aovuor pa7 to 

rodoon laadr rold for dollmwat leroo lmprovomaat 

dirtriot tU.8 Within thr fir8t 788r aftor ml. 

bid rithln th8 ucolad 7omm 

90.8 8oOtioo 10 of &tiob 7543 l 8 amend.8 

reforrlng to 888088wnt8 for ulntonmcr and operation purpo~r for wtor lmproruent dlrtrlctr or 

uatrr coatrol mtI lmprovemeat dlrtrlstr where lrrleable lauds are involved, pertrln la my vay t3 

tlm l dmlnl~tretloa end collection of taxer of levee 

lstprorrwnt dlrtrlot8t’ 

Tenth Qu6etloa: 

“In en instance where the property forsclored 

upon for taxer tar bid in for tb State, for Itself 

8~ for the u80 and bemilt of tba other tuing 

unltr, for the full amouat Of the JWmt, laterert 8ti court bOlt8, in vhbh Cal. * jUdm@at 

pror1d.d for 8Q 8djudged ralur on the uropert7, 

can the over, of perroa entitled to rederptlon, J 

pay the uljudged value, together with tbr appliCB-\ 

bla pnelty for the year lnv3lreC, and themby Fedeem said property?” 
Eotaorrbt B. Pat &lVUdll, MO 16 

Thm above wotrd question&, by reason of our l nwer 

to hour third quomtloa bocoas soot. A cbrrful 8tUdJ of JOID 

qwrtloar 4, 5, 6, 7, 8, 9 aad 10, end trrlag to urlrr at an 

umor thWOt0 ~veal tbrt it IS l8pO88lbh iOr the $~~1810~8 

of htiol. nq!ib to am17 to 8 l.V.0 dirtrIOt rhloh h8 bond8 

lrrwd prior to tb l ruotmnt of the 1937 Aat, 8ad rtrengtbar 

our oonolo8lon roactlnd In our ba8vor to 7our third quertlon. L 

Our Oplaloa Ho. O-5389 18 horoby modlfled to the oxtrnt tbt it 18 in OOoiliOt with thi8 oplnlon. 

tf. UOb sr 8in l M1081U4J l OOW Of OW ~1tiOlI8 #Or. 

o-6277 ~8 O-6173 which may bo helpful to 7ou la solrlng mom 

of JOIE dlffiOtiti.e8. 

wU8tifif$ the bbore 88tlri88tOril7 l 8V.r í Jour laqulrler, ve are 

Vu7 truly your8