OFFICE OF THE AmORNEY GENERAL OF TEXAS 

AUSTIN 

xon. Paul xo1t 

oounty Attorney 

Travis county 

Au&in, Texas 

I)OU Sir: Attmtloht 

Oplnloa Ho. 

n in thr request 

or faxrs ror 

is department on 

ether or not the following 

reseixt Leglalature am 

ties, ror the par lg43,~aI.l or the property wh:oh the 

cknorment had porrob~loa or, l ithar; by oentraot, oondoanatloa or (Lord; prior to January l.rt, 1943. 
..- , 

Lion. Paul Ho1t, pall;0 2 

1 

*Xt ir' alaimed by Hr. Hlllalro F. !?ltrohko 

Divlolon Olo~ing Attomoy, ?or the War Dopartswd, on 

lands looatod in Bor,gst?oa Field, horo in Travis County, 

.-in 

tho ! 

urouant to the authority oontaiaob in tho8o bills, 

r offioe: no longor required the pryment br tho rondor 

or a sum rutklolont to moot the 1943 taxes whm they should 

bogomo payable . Howovor, this logiolation wao,rubaittsd to 

their ottioe, In Waohlagtoa, and there soems to bo l am 

quootloa as $0 tho ooootltutloaallty of theso bills. 

w110dI u dir00tiy 00~00230d in the ar0ppfng rr06 

y toX rolls~ Or tho land aoquirod as a part of tho Do1 

vrlie urri0$4 in eari oomf f r0ula Oppr00iOt0 HOW 

a&vioin( IQO U to tho oonstitutkmalitp or these two bills. 

! 

01 hark always hold, whore the dood had not paoord 

&B the ool$er to the buyer, and duly rroordod in tha 

Qouat~ OlorkCo otiioo Of tho ootmty where tho land was 

situated on the first day of January, say 1943, that tho 

tares were ottill due aod;g!mt be paid.” 

A 

We deem it dooirablo to oonsider thooo bills roparatoly, honoe we tfrst direot our attention to Houao Bill No. 

635. Thlo dot ,i#; divided into four oeotionor Sea. NO. 1 10 a 

statementor publio polioy, No. 2 or leglolatirr intont, aad 

Xo. 3, whioh is tpe hoart or the Aot, reads aa rollowor 

*That ~II all oountioo'in thlo Stats wheroln tho 

United State&or Ainerioa under o~ndomation prOOWdlng0 

oeoured poosbsoion of lands for tho purpose oi establiahh and enlqrging,military oampo lying in said oountleo 

prior to Janhmry 1, 1943, under order of the Todoral Courts, 

and as a roojdt theroof the ownero oft oafd lands wore do- 

, prod or thb use, oooupanop, beneriolal tltbe and po0ooooion 

horooi prior to January:l, 1943, that said lands be not 

phi306 upon $ho tax rolls ror 1943,~ and that thoeo orrioials 

~.ohargod with: tho duty of plaoi!@ said lands upon tho various 

,/ :8ax rolls, and lovying and oallsotlxw taxos for the, roar 

1943, bo Andy they azo horoby authorircod to an&shall omit 

l ald lands rrom tho tax rolls, and that tam8 car 1943 shall 

,aot~bo lev$ea, l rooiood, or oollooted against raid lando.w 
, :. 456 

son. P8ul Eolb, pago 3 

In trot1ng the ooaotlt~tIonallty or this Aot we 

soed br ooaooraad oal~ with the l tatuo of tho property a@ 

or January 1, 1943, r 0by r the l paolfla trrar 0r th, Act 

It ie l pplloablo on17 to the taxable N88m of 

tho ywr 1943. lmnadl l tolr r o n?WmWl 

roparty tar 

We l ro w! th thr quwti0n 0r tit10 aad ornu8hIp as 0r am417 1, 1943. 

For thm puqooe or this opfnlon wo uoun, as wo 

think wo must tha 8orrootoeoo Or urtald 60aluatloao or 

raot rum4 L the Aot, dish wo not0 u r0uw0t 

or this Stat0 pursuant to prorlilono or law In l uob *as*8 

ando and proT:lleb, . . .- 

** . , and 

YE 

P 

rlor to Jan- 1, 1943, and upon the 

ril 

r&at 

thareoi, II ku~+lng with the prov~rioar o$ law 

g to l wh netters an4 by ardor ot tho Iredon 

Courts, the UnitmU States ot hauloa took lmno4late 

poooeooloo ot said lands and l jeotod tho omon thwmfiw 

1). . . tho ownora oi said lands wore doprlred of 

omorohip and tltlo In l ald landa .IImtIvo with iuoh 

poa0u0100, 

-. . . 

I) lnaomuoh as ths equitable and brnriloial title 

to oaii i.aI;do ma in tho UnIta 8tattio or Amrloa on foauary 1, 1943, . . . that said 1943 tax08 bo not lnlad, 

l orroood, or oollooted apon said laadr.* 

18 point out that br the liaitod l oope or the A&, 

it dulo 0nIr with tiuo aad ownuohlp 0r land l oqoiW#de 

diroota by oolldomnation pror00&~8 by the Unltod 8tatoo 

@Worm&oat la l otabllohlag and enlar&z~ military rasps prior 

to Juuary 1 1943. Fhlo bala( trw wo oonolbor the 

Pro?loloao 0) slrotloa 2588 Title 40 0. 8. 0. A. r 

rtlzmnt 

rh oh prorlbo that the Podera Qotkmont 4, at itm o’tioa l oqulre 

title to 1aAd upom riling in the idoral oourt !B dioh oondomnatloa p~-00~04ingo uo pondsly a adoolant16n 0r taklnp~ 'Phi0 

atetut roads in part a8 r0ii0w0r 
Hon. Paul Ho1t, pa40 4 

*Ia aPy proooo4lng in say oourt or thr v8it.a 

Statoa outside or tho Dlotrlot oi Oolumbla whloh has 

boon or mq bo Instituted br and In th0 aanm or and 

uudu the authority ot the United Statoo for th 

aoquloItIon oi say land or l a o o unt or r ig h or t way la 

landror pub110 uao, the petitionor may rile in the 

oauoo with t ho prtltlon or at any tlmo bofora 

a 4a4~aratlon of takio(l oloae4 by tko atihorlt~ 

$M&mont, 

by law to aoquire tho lamlo doorrIbo4 in the petit -r-- on, 

boolazing that said lands are thorebr taken for the u80 

or the #itad Bates. . . . 

*upon th0 ffiin4 l ald doolaration or taking an4 or 

thr 4o~oolt in tho oourt, to the use or tho peraano 

entItloa thoreto, or tho amount or the l otIaate4 oompoaoatlon stated ln said doolaration, title to the said lands 

in ioo l lmplo absolute or l uah looo rotate or intoroot 

thoroln as lo l poolilei in said 4oolaratIoa, shall root 

in tho Unit04 States 0r Amorloa. . . .* 

Slnor the Aat deals exolu~lrrly with ooademaatlon 

proooodlag# riled br tho United States Gorornmont In redoral 

oourt, and this Aot oontemplatoo, as wa think it dooo, that 

on Januav 1, 1943, tltlo and poooooelon had rootod in the 

PAi; States 6overnment by the illin oi a “doolaratloa of 

II, thoa on said data the prior prlrato ownor whoor lrnd 

IO thui! sought to bo oondoaaod IO no longer the owner In the 

purview of Artiolo 7151, V. A. 0. S., whloh requlroot 

“All proport shall bo llated ior taxation bmnen 

January i and April 30 or l aoh raar, whrn roqulrod br tho 

uooooor, with roruoaoo to tho quantity hold or owned on 

the rlrot dq or Jaauul In the yoar ior whloh tho p?opbr%y 

IO roqulrad to bo llotod or randored. . . .I 

By rlrtw ot Artlole n52, V. A. a. S., the 0111~ of 

real utato lo required to list or rrmlor the saw iol temtlon, 

Shout6 ho iall to &o so, ArtLo 7205, B. 0. 8.. mkoo it the 

duty 3 tho l oooooor to list and l oaoao the oam in *thr name 

or thm owner; ii mknowa oar pnhaorn”. 
458 

- 

I 

Bon, PBul Roli, m 5 

Thus la no wean would tharo bo a ror~fi*~n~oo or 

rulorion 0r taxes la rlolatlon’oi Ar%Iel* VIXI 8ootlon 10, 

0r thr a0aotitutioa or mf80, rhioh mad0 as r0h0t 

"The kgiolature shall hare SO -or to mloaoo 

Oh0 lnhabItanto or, or prepotty in, any oounty, l lty or 

town, rro8 tho papaat oi tuoo 1~1~4 for State o? aouaty 

p1~poooo, udeoo In oaoo of great pub110 oafamIty la any 

l uoh oounty, oity, or town, when l uo h roloaor may bo -do 

by a rote or tra-thIr48 or oaoh house or tho Lylrlature.* 

thl8 for tho obtlouo ?UOOB that oa Juuaq 1, 1943 the m4ual 

Oor0rarrut ha bu0pu th0 0m0r bf tlrtua 0r aho rifin( or a 

*deolaratlon or takIn4* pro+1404 rot la Seotlon 2568, Title 40, 

U. 8. 0. A., l upn. 

10 arm thorofon, oonotralnod to hold that Houor Bill 

Ilo. 63) lo l onot~tutIoaal. me004 th0 0-0 OOZIO~UO~OE r0ula be 

reaohed under tho law Indopondont or this Aot. In othor words 

ii this Art had not beon jtaosrd tho same ro~lu~lon would bo 

roaohod under OxiotIng law without tho aid of this lot. 

Is now pm08 to a oonoldoratlon oi aonate Bill No. 126, 

uhloh IO an amndmoat to ~HlolO 7151, It. d. 5.. by adding 

thoroto the rollaui~~ 

m0~:404 turtbOr that ii the Ualtea Btat*o 0etemm4t 

or say or 18s yoaoleo having tho power of oondvtlon ahall 

tak0 over the p~roOoolon of property Tudor l uthorfty Of aay 

law authorlzla@ It to oondoma 8814 proport~, or undo? an 

optloa to buy said propudf rrom tho ownor, or w&or up awoOmount by tho mnor to sell a414 propork~, O? Ohall oemply with 

tho laws rolaiing 8s ron4Oaaatloa to l uoh 111 l xtwt a0 to 

ontitle lb to tho pOOooo~Ioa ot uld property, 0 to l oMtituto a taking tbreor ?rom th8 mrnbr, or pwaolrf 1: vtltooe aama 

tltlo ro688, then l uoh oon40mi~ authority shall bo ronol4or04 

the owner 0r slid prepertr r6r all the pubooeo of l tato an4 

oouaty tuatioa fn# the datr oi taking posmrssien theroe, 

or fraa the &to or Its o ~1118 with tho oon4amnatIo8 law 

to the estoni that it is 0s "i: filed $0 p68808OiOlh Of Said p?OpW$y, 

or rror th, date it h a l s onpllo4 with the ooaQomatIon lawa bo 

the l xbnt that thero ha0 been a takla6 0r oall #mperty rr0r 

the ownor, whioh cnor ooouro fltoiP 
459’ 

Boa. Paul Bolt, paa8 6 

‘10 ahall not ba able to rtat* more l laerly ou? 

rlrwa thaa -8 bono in our opinion lo. 0-b749, whioh larolrN a wry sixtlar puertloa to th one nhioh you prewat 

to uo, and for oon~eaionee wo quot. from this opinion as 

rollour 8 

*lrtlol* 7151 or Vornoas8 Aanotat*d Civil Statute8 

reads a8 r0iim~ 

i 

"'All proparty 8hall be 1lst.d for taxation b&men 

Janur~ 1 and April 30 or l aoh par, when raquirod by 

the .8ne8ao?, with rderoaoe to thr quantity hold or 

owned on the f lrrt day of January in the yr? for whioh 

tho property ir required TV be lletod or renderad. m 

proprrtr 

8hal.l bo P 

urohared or aoqulrod oa the tk4 day of January 

isted by or for the oreon purehminl; or l o uirsag it. Ii any propwty her, g y roanoa of any rpoofa P 

oontraot or iaot, barn l rpt or ha8 bean olaimd to bo 

law, 

uampted ixoa tuatlon for an$ period or limit of time, 

end euoh period of oxeaptloa ah811 expire between January 1 

and Deoembe? 31 or any pea?, t38ia property ah.11 be .**mk.$ 

aad listed for taxea a8 othr? property; but the tar.8 

asereeed agdaet said property 8hall be for only the ?q 

rata of taxea ror the portioa of auoh yea? roaalaing. Pb 

"By Artlola 7152 Y. A. 0. 6.. the ownor o? real oetate ia required to li8t or road@? tho mm@ for taxation. 

Should ho fall to do 80, Arti. 7205, 8. 0. a., maker 16 

the duty of the Aeao88or to lirt cad a-8 tho y in 

We namo oftho owne?~ lf unkaown, ray *u&town 

*A8 to the aaforoemnt of tho 1iabfUty ot the tupay,?, Art%018 7272, T. A. U. Ss, l taten 88 foUow8t 

"*All real and porroacrl porroacrl rop8rty rop8rty held or owned by 

any poreon8 in thio 8t.t. rhnl r, k llabla ior all Stat0 

and Oouatr taxer due due bl the e ? r thareoi 

T&& 

inoludw inoludiug tu 

oa reef *atat*, *atat*, ponon81 prop8 vnd poll tar! and the 

Tu Tu Oollooto? Oollo8tor rbll 18Ty~ on 88yn eruoaal or roe1 prape?ty prope?ty 

to be rouud in hia rotmtr rotmty TV to rat P 8ry all 6elinynt tue8, 

wlaw any law to tha wnt?UyaotritLutamlin(: wnt?Uy aotwltLutamlin(: . . . 
460 

~ 

Hon. Paul Bolt, page 7 

Ti?bAb Oi the ~?otiSiOM Ot tb.8. St.titt~S, Oh. 

l f )?O 

llabi P 

Utf 08 the ik8t dW Or 8~~~ l ?08t## 

ity m the Of bh0 tJWW fO? tU88 

for that yea?, and the 88lo 

dOa8 not We08 the nrl& 

shortly l ttuwa ?d8 

mmbir oil I: aoriw 00~ 

T, 6tate (Oiv. AD&), 3 8. W. (.a) 559; 08ffOll & OO. T. 

Eabbo?sottlo (Oir. Al&.), 67 4. q 911; WiatOFS *.Ild(l@ndent 

s,hOOl DiStFiOt OiT. &9.) 208 4. w 

Oounty v. Stat. I Sop. Ot.),'Pt S.1. [ia) 

&OS. Oil 00. v. 6tato.(Oit. App.), 54 S.U. 

?&188d); Oorlaoh Meroutilo 00. T. Stat. 

9. 1. (ad) 1035 (.??0? ?orusod) . 

Qa the ligh8 of the aboro rttul authorfUt@ w8 think 

tU.8 should b8’888.88~ 8&8ill8t th8 OWnOF 88 Oi ~anUa?y 1, 

l.Pla, i??o8pmotlte of the feel that sin00 that date the 

)ropaay hen born acquired b 8ho right or uiao~t aovia 

and is ‘m osupt rrom tuat 1 on by the p?O?iSiOXl8 0r A?tiolo 

VIII, Sertioa 2 0r the oOn#~ifnIt~On 0r Toxaa ml018 9150, 

Vg~;:.naotaWd OiTll Statutes, 81& l ir tfgoorerr8ntal ng . 

“A8 t0 th. aTailabl8 Iball Ot OQll0Otlw an .####IPIUlt, 

&biOiO nI1, 59OtiOAI 15 Or th0 COnStftUtiOn p?OTid~t 

l 'Tha uylual 888~88iaeat made Upon landed proporty shall 

bo a spooial lirn thneoq ud all property, both roe1 and 

1)o?Soaal, bolm&g%ng t@ uy drlinpu0nt t8QayeF shall b 

liable to 88hA?O and sale r0r th0 

888 )uraltirr ~duo by rurh dslinquen e 

l ymont 0r cl1 .ethe taxis 

; and suoh 

be 80ld ro? thr payM0nt Of the tax@8 and 

rbputy may 

pM.lt P OS due by 

#f&h dali8quea8, Ukyier rorh regulations as the logt8latu?o 

my jk?~T;d@.’ 

-a tu oollwto? in the aolleotioa oi delinquent 

time may p?oooo6 yalaat any p?Qpo?ty than bolon6la6 to 

rson rho h88 iail04 or ?SiruOd 30 p8y the tUM i& 

~Oi?Oll hir OF hi8 ~?OQUt~. ~St~?SOil te 6tatS (@iv. 

g~p~!,,g& We lOW$ M#M8h88 to ?l**tO tOiT. “py’, l4'I 

-18 prmo~81 obl&atlon of the de nqwnt 

t-e? ,dOeS 8Ot 8mOt the 8mi.l tU lii0a that 18 

l ttaehe& to maoh Wart o? pa?001 o? land to? tho tuw 

::‘:r’~5r”:::yf:: Moor (8up. Ct.), 249 8. W. 1#2. 

&oiiu Te Wood (OiT. App.) 258 
Hon. Paul Holt, page 8 

“A8 to the fO?R#? OmO?S liability to? tUO8, iso 

;zS zU?i#p?UdM0@, RUe 104 ( 4.70) St8teS th0 fOiiOw- 

""i!hUa if the Own.? ShO\il(l 8.11 the ?ORUt botam 

the data oa rtrioh the tu booomer dUo ho P a liab I 8 thUofor and to any panaltios o? interest that ha8 aoorued, 

although.ar betwmn #ueh,am8? and tb pU?OhaSO?, ho may 

bo entitled under the oontraot o? sale to ?6OOT@? ova? 

iron the purehare?. * 

"Ar$iolo 7172, V. A. 0. 9 ., oreating a spoolal Liba 

oa the property ?ead8r 

l vA.l.l tuor upoa real property shall be a lioa upon - 

suoh property until the #am shall hare bean paid. And 

l hourd the 888UBO? tail to 8SSWJS any ?eil l StatO iO? 

any oao o? mom yearr, tho lien shall bo aabod for 8TUy 

yoa? that ho should fail to af580(18 io?i and he may, in 

li8ting Rroparty r0r tuos any year thereafter, a88088 

all the baok taxes duo Charem, aooordillg tc tha pro- 

~isionr of this titlo.' 

"Thi6 lien 18 not ridded by the faot t&S property may 

lab? p8ar to the Waited St8tWi GoTerIunentr This question 

ha8 born deoidod by tho sUP?Upr Gourt oi thr Uaited Stat.8 

In thi 0868 0r united states T. Alabama (1.940) 313 u. 9. 

v3, 85 I,. Ed. 1327. In the opinion of tho oourt, If?. Ohioi 

hstioe maghrs said; 

rgThat law in oroating ruoh 1iaM for taxes 8ub80 Mat4 

arsumoa in due oourem and making thw ettootiro as age p not 

#PbSOq~nt pu?ohasUs did not OOntPUene the (lOMtftUtiO3h 

of the United $itataS aad we pr?Oel?e no rwron why thr Uaited 

8tator albeit probertad wltb rerpeot to prooeedin(p ylalrut 

10 without it8 oolLI~$, should etaAd, SO far a8 the 8Xi8tOllO~ 

Of the 1iOnS i8 eonaorard ia sty diiierent ~SitiOa i?fXJI 

that ot other pu?oha88?# or lmd in Alabaaa rho to&O ooaET' 

es 911 and atte? the SpOeff ed tax date. It 18 faailiU 

a0 em to? pantees who take t t tlo,in meh OirOUMtUkO~S 

Se0 that p?aT$rioa i8 mado to? payment Of tUa8 -6 tha 

/ Goveroaurt oo*ld l #rily haTe protoetrd itself in like PUUL~?~ 
Eon. Paul mm, -0 9 

lr indinng o r o Ar titutio MiJl Ar ia mltin y the l tate legielatioa, we think that the liu should k held valid.' 

me oourt poiate out 81thOUgh A Valid 1i.A 18 

l r o a ted on thr proprrty, 14 ea~~ot bo l niorrod d~rlna 

the time the &W~~LUA~ ho&de title to tke gniperty 

a8 the Vb&$e& Btatoe rould be u iA4iepoAeable pasty to 

a suit eoeh a8 #mided by Artirlee 7326 and 7326 

V. A, 6. S., aad oaaaot be 8wd without fte 'pWli8;iOA. 

"TM8 does not ~ev.nB i llm when rpory pari.etSd froa ruaiai8# a @loAd on the tit l and ? title 

ts the pzaporty again paseer iah private ownorehip it 

will'paee l ubjut to the tu lien whirl the Stat* say at 

that tiu utoroo.~ 

In addition to t-ii@ l uthorlti*e eltd ln 0 

80. O-&749j ~ficm whloh ~8 hare quobd 

to a TOW l arl~ oaeo,?&nlm Y. Oruger ?. 

reported in Ten8 Court o? Ippmale 01~11 Oaeoe, 3rd Nill~oa, 

page U, from whiohra quotm a8 f&wet 

Wn"January lb 1882, l pprllmt orned oortain -1 

estate in~tho oity oi Rouetcm, Tuae. oa Maroh 22, r0u0r1 4 , lh o cold aad’ooara~rd tha ea~o to B. Golt~, 2. f. 

Boylqe and l ppollre. 

Qo1t.r and Borl@e cold 

SUb8U@WA817, (Jeptaber 14, 1882, 

aml oonre~ti their i~t~08t iA Oh. 

pw 

Etor r 

rtr to l ppolloa GiAAuth. On J~lr 1, ~1682, Ooltrr, 

maa& Ulnauth ruduod the property for tautioa fer 

the rear 1882, the aa~~eao~t Bela l %aimt, or in the 

nana orb thsfr tendo?, fa~nio Y. Ur~gur On JUAO 1, 1683, 

i& 

llu Oinauth paid the tam8 80 l tieeerod. ior the feu 

8taw 00~ntr ud 0it~ - the etato and oountr tame 

beid #97;56, and thr 8itr tu being #>OO. 80 theA broe@t 

thie euit to rooover of appe$lAAt the taxer 80 pa&d, and 

?eOOV~rbd jUd&UAt the?rfOPr t 

iej Wore the elaiar of the eta P A, 

Thr qtuetioa proeomtod 

oo\raty mad oily for the 

tax.8 of l882 iAOUw.brSA8.8 Up00 the land? 'Ph. o0~8titutioa 

pm+deo that, "Ph. anma1 U8r88WAt mad. U$IOA 1and.d 

preporty 8lall bo emehl liea tbraoa, and all property, 

both real amI pueoaA1, beloy$y to any dolbpwnt tu- 

)qor l ball.be li8bl. to e&8= ud ml. for th. D-At 

of all the tar.8 and pualtioe duo by l wh'd~liAqUOAt.' 

(Art6 8, SM. 15.) At~tha data of the ro~t~~a~oo udr br 
,., 

483 

BOA. Paul Bolt, pago 10 

l ppollaxt , Oh lnr in feroe provided as fofl(R$: 

*Them shall ba loriod and ooIleetod aa annual divot 

WE% raluo thereof 

atat* tU Of rOU?-tSAih8 Of OA* QW l llt~ 

rltuated . . 

. . OA all real propmrty 

. in thfs et&; on the 1st day of Januq 

of eaoh and otery year.* (WA. Laws of 1881, p. 53) 

‘All property shall W,liet*d rer taxation botw8en 

January let md JAA~ let of l aoh rear, rhea required 

by the aeeoeeor, with TOfW@AO@ to the pUa&itp hold 

or amod 011 the 1st day oi January in the ybar for 

rhioh the property 18 r4quirod to be listad or mndU.d. ADJ propinrt~ gurrheod or aoquirod oa tho 

let day of January shell ~ba lietod b or fop, Cba 

person purohaelng or aoquirlag it.’ T 1. IY. 4674) *The 

sollrotor of tame of oaoh oounty shall bagin the oollrotion of the taxer on the let dar of Ootobor . . .* 

(Ii. 5. Art. 4739.) lhdir further proririonti the tax 

roll ia not oompleted nor the raluo of the property 

listed finally deter&&d, until aster the eeoond Monday 

in Juno, aAd real estate oaMot be l xixxd aad sold for 

unpaid taxer due thereon until Yaroh followllrg. Unquss8iOAablJ under the provisions of the laws oitad, ap>ellend, bein 8 he owner of the land OA the let day of 

January, 1 s8 2, was liable pereorull7 for the taxx,e 

thueon for that year, though the aamunt of maoh taxes 

wan to be eubeoqueAtly ~0oortaiAed, and though oolliotion 

oould not be aado thereof bolrore Ootober; for the law 

exprmsly pruvldaa that the tame- shall be ohmgas wainst 

tho person owning thr property on Jaauaq let. Worn thiA 

it follows that appelleo Oinnuth war not liable poreoaally 

for the said taxes, he not having beoonm the ~bwaor of tho 

land until after January I-, 1881. Tbi8 boiq two, wo 

thinlr the lien protidod by the oonsiitutioa attaohoe at 

the time th+ liability is fixed by the etetute, and is 

a~ iACtmbraAO* upon the land, though the amount of the 

tues~la not thoa fixed and dotomabmd. The eam of 

Harrlngton v. IIILillimd, 27 Mioh 271, is aaaIPingl;l iA OOArliot with the rule ham allllouaoed, bu8 it 18 to be observed that the statute upoa whioh that droleioA wxe mxdx 

is WIeAiiflp dii?OrOAi from ours. The ease or Rand011 

t, Way, 4a i?, I. 517, l oeme more in point. In that oaeo 

Orovu, J., 88idl ‘It follawe that at the timb of the OOAreranoe of the Sam by the defwulaate to the plaintiff, 

the fommr, in oo~~eque~or of tholr ownuehip, had broom 

liable for the payment of tho tax for the ourrukt year. 
464 

EOA. Paul Eoli, p-0 11 

That th0 timb whoa they baoua, 80 liabl0 was thr time 

of the ooapl0tion and dollvery of the rolls, although 

thr aAount of the tax was not a8oortainOd and fixrd 

for tvm Aoaths, yrt the roundatioa of the liAbility 

was oorplet0. Phsy omed the property at thOi.tiAo 

i fixed by law for detrrminin,g who should bo turd therofor as owaor. TTUO, if the tu had sot buA paid, tha 

land right har0 boea sold to l atie?y it. But this 

would h a rhem e a l alo to satie?y a liability o? the 

formr owaul whioh hr had failed to aieohar(o, aad 

whloh thb law mekrs a 110~ upon tke lard to prevent 

tho lore of the tu to thr publie.’ 

WUAdu our eystba the tu 18 10ried oA the let daz 

of Sanuary ot eaoh year. lad the a8Oo88AoAt 18 made as 

of that date. although thr rOAdulne or lletlAa yrd 

TA&UAtiOA Q? th8,Dl'QDOTtY i8 iA ?aOt SUbSMWAtlY And.. 

. . bn (Xmphaelr l uppliOd1 

Ualeae the mmvl.Aont to Art1010 7151, not06 l bofo, 

ju881?i08 AOW 8 dlff0rent ooAoluefoA from that roaoh0d iA 

our opinion &o. O-4749, we must a? neosseitp hold that thr 

aAAA&lROAt added by Senate Bill No, 126 18 unoonetitutioaal. 

We are not prepared to hold that this aaeadmmt alt8re the 

rule aanouaood in our tornmr opinion No. O-4749. 

80~880 Bill No. 126 did not beooma 8Sfeotlte until 

April 7, 1913, and thus i? tho oonolueione l xprbe8ed aboro 

be oorreot, this amendmnt to Artiole 7151 oporatr8 as a 

rbloaeo or fOr(riveBOB8 to the OurIer o? the property as o? 

tb.+ffootir0 date for the 1943 tax08, end ?or prior anb 

l ub$OquQat years undOr similar fart8 and olroumetano6,e, aad 

is in violation of Artiolr VIII, Seotlon 10, supra, 0r our 

GoAetltutioA. 

It 18 further Ob8Omad that this OmendAOAt protidoe that the owau shall be llablo for tax08 oaly up to 

the time that th0 Onlied Stat88 5orOrnnbnt ~ay take OA option 

to buy, or up to the tine that he ray make an agrOOmOA8 to 

Ball to the Ualtrd Stat08 OOIorAWAt, neither of whfoh oroat 

ihr l lOAOAi Of oVAWWhip, *Aa UAdOr 8UOh OOntiAgOnOi~8 th0 

private owau would still b0 the emnor o? the proputy as of 

Januwyl. Thor0 is 110 SOparab~~ or 8aring olauao in the Aot, 
, 

465 

Eon. Paul Bolt, pago U 

an& we are inolined to the view that thlr alone uoulQ render 

the amendmeat invalid and Iooporatite. be that as it may, 

we a r e latio?Ied with our l onolurloru l fpreoood, Iallopenbmt 

o? thlo ooment. 

Obtiouoly with the rirr o? rellwi 

“f 

thlo ammdaont 

of the poooibilIt~ a? ruanily rouatrr to Seot on 10 OS Art1010 

VIII of our Oanotltutloa, It $a deolared la the uur6onor 

olauoe that the l ItuatIoa proa tin% the l~@iolatlon oreateo 

and eonotituteo a publio oal 

+ 

, an4 l roateo and oonotltuteo 

a publio oalulty to thooo ooumt l o, tome aad villager In 

whioh m&oh oondomnatlono ham been made ooowoary, and are 

neooooafJ, and whloh will bo rude aoarouq br roaoon o? tho 

pwuanoe or the prorent lfu br tho Uaftrd Stat08 Ootommoat. 

We ;W It too olru ?o.r l rgvaont that tho t 

9 

l 

o? oalamlty lj! the mlndo o? tho ?roaoro o? the Qonotitut oa 

IO not that typo deoluod In thio Art. 10 l ?e uaablo to 

oonoolrb how the oonbaaatloa o? property by logal prooeoo 

end prooeduro or by roluataxy rolo by the ownor eroater l 

publls oaluity, Tho 10s~ or oalamlty, l? say, lo to the 

IndlvIdUa& owner and not to tha OOUDO~ or 

P 

olltloal l ubdirlolon thereo? la whioh the lon4 uj be oeatod. 10 do 

not think thet private right8 may br uilo tho oubjsot o? tho 

oalamitr la the tiow OS tho tramoro ot 4W Oonotitution in 

lnoerblag thq oalamltr provision as an sorption unilor whloh 

the Laglolattie might ?or#Ire or romlt taxer. We think: the 

l xwptioa expreoorb in the Ooartitutlon bar to 40 with the 

rerulta from natural lam and not br thr ruenor o? man. Thlm 

ir borne out la the oaoe o? Jon08 1. WIlllam8, 45 9. W. (2&J 

130, ?roa whioh we quote a# ?olloror 

*1b are oomtrolned to bellerr that thr oalaaitiea 

oonterplatod by thr Oonotltution are thooe brought about 

by natural l au8oo . . , 

“. . . It Ir clear that the tme of pub110 oalamit~ 

rlthfa the mania8 o? the language rmplopl IO oae due 

to utural oauoeo. . , 

(r 

. It may bo said that the leglelatlre eon- l tnr a aad tiiaterprotatioa o ; o? thio oonotitutional 

QrOvIOlOn, like the hlotory of it8 l & o p tIol aupporto , 
Hon. POti Bolt, pa&O 13 

the oOnoluolon as to its nooning rhioh ws have pnr1ouo~ stated, that ia, that a 'groat pub110 oala&tg* 

ri thin the aooniag or the Conrtitutlon mot be nno 

horiog lto origin in rim major 02 Aot o? 00a. . . .* 

Theroioro, itio our view that this deoleration sddo nothing 

to fta disunity ?ma nhatsror oonotitutional objeotion may 

be validly lerlrd against this hot. 

?urthitraorm, we are 0r the opiaion that 6. 3. 126 

riolhte8 fseotioc 2 or Article VIII of the constitution 0r 

this steta, said oeotion is 08 r0110w0: 

9. . . the legislaturr lal, by general Louo, exempt 

fros taxation pub110 pro 

l otual places or (of) 

rty nood for pubLie ~urpooeo~ 

ro r igiouo worship, 9180 any property 

owned by a ohuroh or by 8 l triotly rellglouo oOa1ety for 

the exoluoive us0 as 8 dwelling plaoe Sor the ministry oi 

ouoh ohurah or religious sooisty, and wnlotl yields no 

rotenue whaterar to such churoh or nligiouo l ooiaty; 

praiided that suoh eteaption okall not extend to more) 

property than is reasonably naoeooary for a dwelling 

plaor an4 in no aveirt more than one aora of iand: plaoeo 

of burial not held for private or ooryorate proiitl all 

buildings usad s1olusivr4 and ovmed by persons or ooooeiationo of poroono for sohool puiyoasa aad the neososarp 

Zurnlture of aI1 sohoola and property uoed oxoluof~ely 

and reasOnably neoeeoary in oonduoting auly oarooiation 

engaged in px~aaotlng tha roli&ouo, eduoatlonal anb 

phyoioal bovelopmnt of boye, girls, ouq aen or YOU& 

womn operating under a State or Nat x onal organioatian 

of lika oharaotar; also L3s andowmant funds of- ouoh 

Lotitutiono oi learning acd religion not uaad rith a 

tlew to pro2i.t~ and when the 8me are invested in bond8 

or mrtgoges, or in land ox other property which has 

bum and shall hereafter be bou&t in b y l u& inotilrutiono under foraolooure wleo aade to oatlofy or proteot 

auoh bonds or aortgagoo, that ouoh exonption of rash lOad 

au6 property shall ooltinue only for two, years ?tfteF the 

purohoo~ of the @ame at ouoh aale by auoh institutions 

and ~10 longer. and Institutions of puraly public oharltyi 

and all lore ox&Wing property irOn taxatkn other than 

%he property above mantionrti 8hoU b null end void.* 

(~phaoio ouppliod) 
Lion. Paul Bolt, pagr y 

Thr manifert ~ur~ore of thir bill la to rmmpt 

oertain property froa taxation und8r the olroPutanoer 

therain &WOVibd, Mb tllll.88 it 18 8pOOifiOa1ly &XltiOJl8d 

in SaotiW 2, Art1018 VIII QWtOd 8bOV8, My attofqt Of 

the L8gi8~atUl-8 t0 8XOslpt it irOa kX&iW i8 Ulld8r th8 

expre88 t4m8 Of thir prOvi8iOn Of th8 COn8titutfOn ILULL 

and void. Obwno that the ~Oll8titUtiOll d-8 not nmntion 

pro~orty aoquirod br th. thit86 at8tO8 QOtOrIztn8nt under 

the OOnting8uOi88 melltiOn8d in thir AOt 88 a 8UbjO8t iOr 

legi8latiT8 OX8mptiOn iW4 tU8tiOIS. H8IW it ml8 

within the olarrif'itaation Of “and 8u &W8 rxuaptiry 

property from taxation other than the property rboY8 

montionod mhall bo null ant% roiQ.~ 

#e aro furtbr inolined to the view th8t thir 

bill ViOht.88 s*otioa 1 or Art1010 VIII or the bOR8titUtion, the ixqual and unirora &Ni8iOll, but w* prototit 

a di8OU88iOn Or thi8 a8 the other ~EOti81On8 Or the Con8titution di8OU88.d by U8 8fiOrd 8tiiiOient ~Otra48 iOr 

the oonolurionr reaohed. 

We are ther&mo oon8trained to hold that Hi. 8. 

No. 635 i8 not unoon8titutiona1, but that Y. B. Ho. .126, 

uhloh tJlPeIld8 Adi 7151, 6L. v. 3. c., i8 UUOOn8titUtiOMl.