OFFICE OF THE ATTORNEY GENERAL OFTEXAS
**AUSTIN**

HonorebleI. Fredecki Countyxus

itor Galveston,

Terns
Dear Sir:

tion **has been**  **r4** on OS 

### the abovequostially ail roll **lstter** an mbstan

### 9 therewere eatabllrhd tbma

1 thly of mhloh 44n r4iie4mNJ

ana Qamsing **areae** 

### at this **tims** 

### ta abolfahthose **4** Comalasionera*



### Chart la oonneatlon **a4ring county-lid8**  **dr~hag4 aae**  **mii~t4-** been proposed to levy a tax Sor aonstmstlen f dralnags dltahea.
It Is a basis prinaiple of any kinI of texatlon, whethe general 

### or by means ot spedal asstmtwsnt,that those 6boulb psy who are beneritee..IAssordlngly, the aosts 

### mat be borne by those who are beneritee. **&$Kcl ’** **Ctl t8X4tiOll**  **Of ~thOS8**  **WhO 1iYC**  r%thln the tlistriot my be resorted to, or, as is frequentlyHonorable I. Predecki,LZay 8, 1939, pega $2

done, assessnant of benefits to r,artlcular tracts of land my be laid upon an acreagebasis, and constituted a tlrst lien upon the lands subject only to stete and county taxes.

We are of the opinion that a tax levy.cannot properly be made against the permanent inprovment fund for this purpose. Under the rule or statutoryand constitutionalOOIIatruotloa,known aa the dootrine or ejurdem generia,general 

### rorde following

### an enumeration of partloular

or 

### qteolfia thing@ will be ooatlaml

to thin&aoi the aaxie klndi SO Tex. ~Zfurls Pnmn44, 8081 R or u Oil-Gomp+ay

### va. olaaya 

## oity 0..0& Y. Qaoqmay,

106 Tex. 94. UneerArticle8, Seotioa 9, of the Cohatltutfon, taxes for the permanent irrpromnt l?md oi QalveatonOounty, 

### aa well aa all other oountii8 in this 

### atate,are levlea~and oolleotedfor the pukpore *oreoI ting antl

oon8tmotlng bulldlnga, atreet8,mewem, ntermrka and other permanent lmprovdpontaa, and we are or the opinion tbet the 

### purpoe44

of 

### a drainage

rryrtem

a0 not ooma ethln the above enumerated reatrlotiom. The @amral iopd, In our oplnlon, Is the only fund. again06

### whloh a tax ior that purpose 

### ooul&poerlblj be lerisa and then only after the purpose haa been detexmiuedto **bo** me 

### of benefitg4n4rally to 

### the oourkty

aa a whole,.and

undertlm llaats 

### statedin your latter '10 oonstrue the 

### benefitof l uoh a tax to be in rarer ot only those who 

### re&l4 or own 

### P-Y in the area oontigubpr to the drainage

w&em. Aoao

r 

### ln&y, ander the olrmnstanoes, ~4 do not thinka lety O(UL prop4rly be slade

agslmt this funfl

for auah a 

### pm-pow. Renoe,t&l8 department~e opinionlrr

that the Od8- slonera*

### Court 1s 

### withoutauthority to 

### 14vy a tax Sor ths conatruotion

and malntenanoeof a drainage 

## system for reelamtlon purposes in 

### any rmannar other than that ‘prorided In Qhapta 40, page 78 of the &ta of 1907, ThirtiethLsgirhtUre, and Chaptsrll8,

page 245 of the r\ats of 1911, Thirty-aeaon+ Legislature, Rggular Session, oarrlsd forward into Veraon*eAnn@- tated Statutea as Arttale 8097, et seq. These laws oontsmplated the need 

### ror prdper drainage for reolaaation purpo8e8 such as are now being 00nsieeroe by your oounty aad reaognix~~Honorcble I. Predecki,ILay 8, 1939, page #3

the inadquacy of the than existing laws for such purposer. ?he emr&enoy clause of each of the above cited laws indioated that because of the inadequaoyof the law at that tine, the msaage of said Acts constituted an energenoyend an imperativenecessitythat said Lets be effectivefrom and after their passage.

In our opinion, 

### these lewe were lnteaded to apply the aeflolenoy

### underthe old law and now protide,theonly. method **by** ahleh a county ooula undertake oounty-wldodmlnage and maintenanoe.
Very truly youre

cm-s 

### ATTORUE!C C-b- OF TRXAS FJy- d. .Q5-

Clerenoe E. Crcme



### Aaslrtant

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