. 

### 441

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

**iionorablo Oeo.**  **H.** Sheppard **COmptrOller** OS **Pub110 AooOuntr**  Austin, Texar
Dear Kr. Sheppard:

We roknowledge rao upon the **above oaptioned**  r0110wa: **qurrt** ror an oplnlon **pinion nquemt**  **in as** 

**ular** stmrlon of grants to the 20

### yoarr all ea 

### iOr General Fund **pur-**

; road dirtriota llor. donated and granted. 

### meport **18** mado **rubjoot** o the Brazo8 River Conn Diatriot under the 8, dot8 or the Fir& th i.e(;islatclre.

omd uciderthe provisiora of CheFter of ta i:irstzalled jesaion of tilej,t;l Legislature, 6XCbst t3 thb 0Xt6Et 6UCh 6 COUlty did not re&t ;iDri: than the 56x.i5u71 authorized. Tiizre has beer:

no proratlor,

made **a6** to the a;ioY.t each coiuityshould pay to comply with t;le pr3- viaiom of Chapter 368 abore mentioned.
n;;ince:iOU66 iJill408 donate8 and grants the mneys collected for ;eneral %3V6nU6 jUr;,O666 in t..e ,-and district.3 ib3V5 cis?::tiOl.ed, t0 td Cit;’ Of :~ree~ort,tx G;iesti3;1 urises 8.5tov;xtLer it 1.q nb;cessaryto ColiGct ariz CiOLbJLitall rroA2-. 

### 442

&ion, Ceo. ii. bheppard, wee 2

Brazorla County for the purpom of maltting to t&a Brazoa River Conaarration end Reolaiaatlon Dirtriot, Since there would bo sufficient~oneg in the other LliEU**SbUtieS to**  aeet themaximum mount authorized under tile

prOViSIOn@ of Chapter 366 above aentloned.
*Road dlatrlota 8, 9 and 23 in Brazorla County oovor only **a** anal1 portion of the antlre area of i3rSzorlaCounty. Ii Brazorla County la still mqulrad to pay its pro rata part of the donation to Brazoa River Conaervatlon and Raolmmtion Dlatriot, then should themarlaum **be takan**  **tropl** the taxes oolluotod from the areS of arazorla county not included in the road di6triOtS above mentlored, before maki.n(:

any deduction 

### from the taxes oolleoted from Said Alatriota?~ Chaptrr 

### 368, First Called Soarion of the &th Leglalature cede a donetlon to the Brazoa River Conaervatlon and Raolamatlon Dirtriot for a period of twentyyears of the state ad valorem taxes in ten oountlaa, one of uhloh ia Brazorla County, axproaaly llmlting thu mount thereoi to .$309,000.00in any onr pa&r, and limiting tha amount OfState taxes donated, as to 6aOh county, to the amount of state taxeswhich would **bu** ooueoted baaed upon the 1934 **aaaeaa6d** valuatlona. **said** Aot further authorized the issuance or nefiotiable bonds, l eoured **by** a pledgo of the sum donated iron the oolleotion OS ad valorem taxes. ;ieunderstand that 1uoh bondswere issued **6nd** at least a portion OS same are now outstanding.

ilouae aillho. 408, Regular ~aaalon of the 49th Legialature donate4 to the City of Ereeport for a period of twenty years all the State ad valorssi**taxes** collected from road diatriot6 i;O8. 8, 9 and 23 iE BrazorltlCounty *not heretofore dokoted aiid granted”. sec. 2 of said Act reads ~6 fOiiOW6:

";itthe end Of ea& aIOEthtko ?aX .'.SSUSSOrCollector or .irazoriaCoiu.ty,Oiifnma to ba furnished b;itLe ioqtrollzr Of Lubiio **~ocO ’** **Ut.fi** (hereinerturreferra& to 36 tho Col~ptrollLr,,siiall .mke a report u,ndi;r oeti, t3 s&id %L;ltrOlldT, SAOWing the aunt, of ad velorez **taxi-6** collacred by hirr, for the State Gerieralwa **upon property,**  **real** and perronal (including rol.lioeatook belowing to railwithin **66id** roSd dlatrlcta in aald and aocoiupenythe state;:lint

6;~;3winC

full 66m with a **S&~riZod** CiS$OSitiOL Of 011 such ,tot6

### 4

taxes oolleoted. Tne saidAssessor-Colleotor aim11 pay over to the Treasurer of the towuof Freeport all moneys oolleoted by hip, under the provlalona of thisAot, over and abov6 that hbmtofore donated and granted,

l xoept auoh **amounts** as are allowed by law for aaaeaaln~ Snd oolleotlnC:the aamu, and shall forward to the Comptroller a duplloate oopy of the reoelpt 

### for auoh monoga given to him by the Treasurer of the town of Fresport. It la expressly provided, howevar, that **no** remittance shall be made by the AaaesaorColleotor of tkazorla County on aooount of tax68 oollootsd from said road districts to the ;ieolamntion Dlatrlot or the town of Frsaport for a 1:l.ven year UIdeSS 6Ed Until SUChA66666Or-COlkctor Shall have been notified in writing by the Coisptrollerof PUblio AOtOUlltSthet the amount or money due it on aooount of taxoa for auoh year shall have bean remitted to the Brator River Oonaervatlon and Rmolamatlon Dlatrlot undrr the provisions of Chapter 368, Aota or the First Called Sbaaion of the Forty-fourth Leglalaturei it baing the intention of this Aot that after the requirements under said Aot of the Fortyfourth Le@slature shall have been set for auohyear a11 money realized from the State ad valorem tax levied for general purposes in said road dlstricte in said County shell, on 6qust let, after remIttine any balanoe then due said reobmatiou diatrlot, be **rumltted** to the town of Freeport, Texas, for the **uaoa** proaoribad in this Act.*
As we understand your **inquiry,** you desire our oyi~~ior; as towhether the Tax ~aae6aor-Colleotor of 3razoria Zounty ~8~1 lewfullyhold the State 6d vtilsre:; t6xc6 collecrt2 fro;.; zid Biatrictsi;OS.8, 5 and 23, until euoh the as tk Co:2L;rrollar shall **n0tirg** hti t:.attkb keolasstion 31:trict has tiitkr **re** ceived tha ;E~x~!&Iaxout ~if.jG~,O~~.oo from tiieten CO‘ULtieB, or reoeived from LrtizorihCOuity til& riaXiATLLTl

Of ,tC:i:tSXE6 i,.iiCs y,ould36 CollJctti, 3irSfZ U;O:;thr!153k **CbSLSSl2Z** SZliCtions, (wnichvielil:CbAl. “--+e:.i

fro:iL;sc:i2dAlaci’,T,ic.;iz to jzur li;ttar a;JOult6f(jt:ic;

6LL.Of Tc2,c$L.09), e;.<t.2.1 ;a>-to tile iltj of iree>ort 6ucP .: tcte ad vslore::.

talcs c~lltiC:Lci

Lr;l;. said di6triot6, The only que6tIoE.for us to decide 16 Wh6thir or UOt t!le provi6ion6 in sec. 2 above quoted, allos'ir,~ t.iC,f6X

AS6~6S~P

### 444

iion. Gee. ii,

Lheppard, pc,s 4

Colleotornot to tnakaRrsplittanoa

. , , on acoount of taxer OOll8Ct~d from aaid road dlatrlota to tba iieClamtlOA DlatrlCt Or th8 tOWn OS Freeport for l given year* until the zeolamatiOA Dlatriot haa reoeirod iron the Tar Colleotora rrom the 

### balanoe or **Bracorla** 

### County and the other nine oountiaa either tha maximum of $~09,000.00 or iroc# Brazorla County lta pro rot8 

# part, **baaed** OA 

### the 1934 VelUiItiOA,and then malt the tax.8 

### oolleoted from the thrro **road** 

### dlatriota to the **City** of Freeport, **impair8** tha obligation of the oontraot **batwecn the**  **debtor8** and the holder8 of tha Raolamation Dlatriot Bond~a.

It la aettled in Texas thatwhen an Act of the atata LeC;ialatura

authorizer **a** bond laauc, and oretitaaor euthorlzea thr orration

### of a oertain rund for PayneAt 

### of the 

### bonda, l uoh ~VJllaiOA Of thr 

### Aot oAtor into thr MAtraot batV8.A $ho debtor and holdara 

### of tha bonda, 80 that it 

### oannot **bo** 

### npaalod by aubasquant lo~lalatlonwithout the l ubatitutlOA of l

omathing **of** qua1 **rSfioaoyi nor**  OVA **any aubaqpent**  lagiblstion **ba** upheldwhich her the efieot OS impairing thr obligation OS auoh oontraot. city 0r ~o~aar Parr 'I.Iiaoling,247 6. w. 818 (Sup.ct.)

;Iehare oarefully atudlrd the two Aota in **~ueation,** and lneamoh 88 theFreeport **Aot** olsarlymates the donatlcuit!Iereln dependent upon the Aeolar&tlon iIlatrlot~8 reoelrtig the **full** amount of taxer donakd saoh and 

### rrery **gear,** we oannot 

### find anything in the Praeport donation thatwould impair the obllga**tiOA of**  **tha oontraot**  betWe@A the debtor mnd the bondholder.
It la therefore our oplnlon that the Tax Aaaeaaor-Colleotor oan lawfully hold the taxes oolleoted fro;uthe three rood Clatriot$ until such t,jzs08 the &iClbsitiOil district htiel%CeiVC:d lta rull quota aa above ret forth, and then pc;llo~~eto the City of Praoport aa provided in aald Act. Lowever, the mour.ts 80 held, (oras much thereof 

### aa la neoesaary) should be Psld to t:,e heClanatiCn District in tileeve&t thtit Cur& sti:texcble year, the ;:ecla:mtim 2lstrlct doesnot reoeivc **trle i.GXicIU2**  amount dofiatedit fro2 taxes collcctsd fro2 t.:: L~ltIiCC of t>e diatrlot.. 

### 445

Ja trust that the above fully anawerayour inquiry. /+ .‘, Your8 

### very truly,
ATTOdLY G&AAL OF TdAS

Aaalatant