**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 departmenton

ether or not the following reseixt Leglalature**am**

**ties, ror**  the par lg43,~aI.l or the propertywh:oh the cknorment had porrob~loaor, 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 tho8obills, r offioe: no longor **required** the prymentbr tho 

### rondor or a sum rutklolont to moot the 1943 taxes whm they should bogomo payable

. Howovor, **this** logiolation wao,rubaittsdto 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 aoquirodas 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 alwayshold, 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 landwas situated on the first day of January,say 1943, that tho tares were ottill due aod;g!mt be paid.” A We deem it dooirabloto oonsider thooo bills roparatoly,honoe we tfrst direot our attentionto Houao Bill No. 

### 635. Thlo dot ,i#;

divided into four oeotionor Sea. NO. 1 10 a **statementor** publio polioy,No. 2 or leglolatirrintont,aad Xo. 

### 3,whioh is 

## tpe hoart 

### or the Aot, reads 

### aa rollowor

*That ~II

all oountioo'inthlo Stats wheroln tho United State&or Ainerioa under o~ndomation prOOWdlng0 oeouredpoosbsoionof lands for tho purposeoi establiahh and enlqrging,military oampo lying in said oountleo prior to Janhmry 1, 1943, under 

### orderof the TodoralCourts, and as a roojdt theroofthe ownero oft oafd landswore 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 ,/ :8axrolls, and lovyingand 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 oollootedagainst raid lando.w, :. 456

son. P8ul Eolb, pago 3

In 

### trot1ngthe ooaotlt~tIonallty or this Aot we soed br **ooaooraad** oal~ with the l **tatuo of**  **tho property**  **a@** 

## or **January** 1, 1943, 

### r0r **by** 

### the 

### l

paolflatrrar 0r th, Act It ie 

### l pplloabloon17 to the taxableN88m of tho ywr 1943. 

### lmnadl 

### l tolrr on?WmWl

roparty tar We lro 

### w! th thr 

### quw

## ti0n 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 

### urtald60aluatloao or 

### raot rum4 L the 

### Aot,

dish wo **not0 u**  **r0uw0t**



## or this **Stat0 pursuant**  to prorlilonoor law In l uob 

### *as*8 ando and proT:lleb,

. . .- **

. , and 

## YE P

rlor **to Jan-**  1, 1943, **and** uponthe 

## ril **r&at** thareoi, II ku~+lng with the prov~rioar o$ 

### law

**g** tol wh netters an4 by ardor ot tho Iredon Courts, the UnitmU States ot hauloa **took** lmno4late poooeooloo ot said lands and 

### l jeotod

### thoomon thwmfiw 1).

. . tho ownora oi said landswore doprlredof 

### omorohip and 

### tltlo In l ald landa .IImtIvo with iuoh **poa0u0100,**

-. . . I) lnaomuohas ths equitableand brnriloialtitle to oaii i.aI;do

ma in tho UnIta 8tattio 

## or Amrloa on foa**uary** 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 

### 0nIrwith 

### tiuo aad ownuohlp **0r** land 

### l oqoiW#de diroota 

### by **oolldomnation pror00&~8**  **by** 

### theUnltod 8tatoo @Worm&oatla 

### l

otabllohlag 

### andenlar&z~ military raspsprior 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 

### parta8 r0ii0w0rHon. Paul Ho1t, pa40 4

*Ia aPy proooo4lng in say oourt or thr 

## v8it.a Statoa outside or tho Dlotrlot oi Oolumblawhloh has boon or mq **bo** Instituted 

### br and In 

### th0aanmor and uudu the authority ot the United Statoo for th aoquloItIon oi say land or l ao ount

or rig ht

or 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,

-r-- **by** law to aoquiretho lamlo doorrIbo4 in the petit on, boolazing that said lands are thorebr taken for the u80

or the 

### #itad Bates.


### . . . *upon 

## th0ffiin4 l

ald doolarationor 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 

### Aatdeals 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 poooooelonhad rootod in the PAi; States 6overnmentby 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 

### aohraar, 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, Shout6ho 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, PBulRoli,m 5

Thus la no wean wouldtharo bo 

### a ror~fi*~n~oo or rulorion 0r 

### taxesla 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, rro8tho papaat 

### oi tuoo 

### 1~1~4 forStateo? aouaty p1~poooo,

udeoo In oaoo 

### of great 

### pub110oafamIty la any l 

### uoh oounty,oity, or town, when l uoh roloaor may **bo** -do by 

### a rote or tra-thIr48or 

### oaohhouse 

### or tho 

### Lylrlature.* thl8 for tho obtlouo ?UOOB that oa Juuaq 1, 

### 1943 the m4ual Oor0rarrut ha bu0pu th0 0m0r bf tlrtua 0r 

### ahorifin( 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 othorwords 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 pm08to 

### 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~roOoolonof propertyTudor 

### l uthorftyOf 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 111l

xtwt 

### a0 to ontitlelb to tho pOOooo~Ioaot uld property,0 to loMtituto a **taking** tbreor ?rom th8 mrnbr,or pwaolrf 1: vtltooeaama tltlo ro688, then l uoh oon40mi~ authorityshall bo ronol4or04 the owner 

## 0r slid prepertr r6r all 

### the pubooeo of l 

### tatoan4 oouaty tuatioa 

### fn# the datr 

### oi taking 

### posmrssien theroe, or fraathe &to or Its 

### o ~1118 

### withtho oon4amnatIo8 law to the estoni that it is 0s filed $0 p68808OiOlh Of Said p?OpW$y, "i: 

### or rror th, date 

### it has l onpllo4

with the 

### ooaQomatIonlawabo 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 foroon~eaionee wo quot.fromthis 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 orl 

### 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 

### thetk4 day of January isted **by** or for the oreon purehminl;or lo 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 periodof oxeaptloaah811 expire betweenJanuary 1 and 

### Deoembe?31 or any pea?, t38ia property ah.11 be .**mk.$ aad listed for taxea a8 othr? property;but the tar.8 asereeedagdaet said property 8hallbe 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 requiredto 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 **tu** pay,?, Art%018 7272,T. **A.** U. Ss, l taten 88 foUow8t porroacrlrop8rty or **owned by**  "*All real and porroacrlrop8rtyheld any poreon in thio **8t.t.** rhnl 8 r, k llabla **ior** all **Stat0** 

### and Oouatr**taxer** due **bl** the e due ? thareoi

r T&& inoludw tu

inoludiug oa reef *atat*, ponon81 prop8

***atat*,** vnd poll tar! and the Tu 

### Oollooto?

rbll 18Ty on 88y Tu Oollo8tor ~ n eruoaalor roe1 prape?ty prope?ty **be** rouud in hia **rotmtr to**  to rotmty TV **rat P**  8ry **all** 6elinynt **tue8,** 

### wlaw to tha wnt?UyaotritLutamlin(:
. . . 

### any law 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## 

### itym 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. ISop. 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 irtfng

goorerr8ntal

.
“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%ngt@ uy drlinpu0nt t8QayeF shall b liable to **88hA?O and**  **sale** r0r th0 888 )uraltirr ~duoby rurh dslinquen el 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 regulationsas 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 a liab 8 thUoP I for and to any panaltioso? interestthat **ha8** aoorued, although.arbetwmn #ueh,am8? and tb **pU?OhaSO?,** ho may **bo** entitledunder the oontraot o? sale to **?6OOT@?** ova? iron the purehare?. * "Ar$iolo7172,V. **A.** 0. 9., oreating 

### a spoolalLiba oa the property ?ead8r
l vA.l.l **tuor** upoa real propertyshall be a lioa upon - suoh propertyuntil the **#am** shallhare 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 Rropartyr0r **tuos** any year thereafter,a88088 all the baok taxesduo Charem, aooordillg **tc** tha pro- **~isionr** of this titlo.' "Thi6 lien 18 **not** ridded by the faot t&S propertymay 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 ettootiroas age not p #PbSOq~nt pu?ohasUs did not OOntPUene the **(lOMtftUtiO3h** of the United $itataS **aad** we pr?Oel?eno rwron why thr Uaited **8tator** albeit probertadwltb rerpeot to prooeedin(pylalrut 10 without it8 oolLI~$,**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 **tlo,in meh**  **OirOUMtUkO~S t**  **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

lrinding

no r oArtitutio Ml iJAriamlty

in 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 oated on thr proprrty,14 ea~~ot bo l niorrod d~rlna 

### the time 

### the **&W~~LUA~**

### ho&detitleto 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 par**  i.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~thooity oi Rouetcm, 

### Tuae. oa Maroh 22, r0u0r

### 14, l ho 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 ppolloaGiAAuth. 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 JUAO1, 1683,

i& llu Oinauth paid the tam8 80 

### l tieeerod. ior the feu 8taw 00~ntr ud 0it~ - the etato and 

### oountrtame beid #97;56, and thr 8itr tu being #>OO. 80 theA **broe@t** thie euit to rooover of appe$lAAtthe taxer 80 pa&d, and ?eOOV~rbd jUd&UAt the?rfOPr t iej Wore the elaiar of the P eta A, Thr qtuetioa 

### proeomtod oo\raty **mad oily**  **for** 

### the tax.8 of l882 iAOUw.brSA8.8Up00 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 ooIleetodaa 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 propertyshall W,liet*d rer taxation botw8en Januarylet md JAA~ **let of**  l aoh rear, rhea required **by** the aeeoeeor,with TOfW@AO@ to the pUa&itp hold or amod 011the 1st day oi January in the ybar for rhioh the property18 r4quirod to be listad or mndU.d. **ADJ propinrt~**  **gurrheod** or aoquirodoa **tho** let day of January shell**~ba**lietod **b** or fop, Cba person purohaelngor aoquirlag it.’ T 1. IY. 4674) *The sollrotorof tame of oaoh **oounty** shall bagin the oollrotion **of** the taxer on the let 

### dar **of Ootobor** 

**. .**  **.*** 

### (Ii. 5.Art.4739.) lhdir furtherproririonti the tax roll ia not oompleted **nor** the raluo of the property listed finallydeter&&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 provisionsof the laws oitad, ap>ellend, bein 8he owner of the land OA the let day of January, 1

**s8** 2, was liable pereorull7for 

### the **taxx,e** thueon for that year, 

### thoughthe aamuntof 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 propertyon Jaauaq let. Worn thiA it follows that appelleo Oinnuth war **not** liableporeoaally 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 attaohoeat 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 Harrlngtonv. IIILillimd, 

### 27Mioh 271, is aaaIPingl;l iA OOArliot with the rule ham allllouaoed, bu8 it 18 to be observed that the statuteupoa whioh that droleioA wxe mxdx is WIeAiiflp dii?OrOAi from ours. The ease or Rand011 

### t, Way, 4a i?,

I. 

### 517,l

### oememore in point. In 

### thatoaeo 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 

### timbwhoa they baoua, 80 liabl0was thr time of 

### the ooapl0tionand dollveryof the rolls, although thr aAount of the tax was not a8oortainOd

### and fixrd for tvm Aoaths, yrt the roundatioaof the liAbility was oorplet0. Phsy omed the propertyat thOi.tiAo i fixed by law for detrrminin,g who should **bo** turd thero**for** as owaor. TTUO, if the tu had sot buA 

### paid,tha land 

### righthar0 boea sold 

### to 

### l atie?yit. But this would hare

hem a l alo to satie?ya liabilityo? 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 a8Oo88AoAt18 made as 

### of that date. although thr **rOAdulne** or lletlAayrd TA&UAtiOA

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

. . bn (Xmphaelrl

uppliOd1 Ualeae the mmvl.Aontto Art1010 

### 7151, not06l

bofo, ju881?i08AOW

8 dlff0rentooAoluefoAfrom that roaoh0d iA our opinion &o. O-4749,we must a? neosseitphold that thr 

### aAAA&lROAt

added by Senate Bill No, 126 18 unoonetitutioaal. We are not preparedto hold that this aaeadmmt alt8re the rule aanouaood in our tornmr opinionNo. O-4749.

**80~880** Bill No. 126 

### didnot **beooma** 

### 8Sfeotlte

until April 7, 1913, and thus i? tho oonolueionel xprbe8ed aboro be 

### oorreot,

this amendmnt to Artiole 7151 oporatr8 

### as a rbloaeo 

### or fOr(riveBOB8 to the OurIero? the property as o? tb.+ffootir0 date 

### for the 1943 tax08, end ?or 

### prioranb l ub$OquQatyears undOr similar fart8 and olroumetano6,e, aad is in violationof ArtiolrVIII, Seotlon 10, supra,0r our 

### GoAetltutioA.

It 18 furtherOb8Omad that this OmendAOAtprotidoe 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

### Stat08OOIorAWAt, neither of whfoh oroat ihr l lOAOAi Of oVAWWhip, *Aa UAdOr 8UOh OOntiAgOnOi~8 th0 

### private

owau would stillb0 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 amendmeatinvalid and Iooporatite. be that as it may, weare l atio?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&ohoondomnatlono 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 lubdirlolon 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 provisionas 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

lau8oo



### . . , “. . . It Ir clear that the tme of pub110 oalamit~ rlthfa the mania8 o? the language rmplopl IO oae due to 

### utural oauoeo. . , (r

. 

### Itmay bo said that the leglelatlre eon- 

# l tnratio;

aadiaterprotatioa

o? thio

oonotitutional QrOvIOlOn, 

### likethe hlotory of it8 l &o ptIoa,

l upporto

### Hon. **POti** 

### Bolt,pa&O 13

the oOnoluolonas to its nooning rhioh ws have pnr1ouo~ stated, that ia, that a 'groat pub110 oala&tg* rithin the aooniag or the Conrtitutlon mot be nno horiog lto origin in rim major 02 Aot o? 00a. . . .* Theroioro, itio our view that this deolerationsddo 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 riolhte8fseotioc

2 or ArticleVIII of the constitution 0r this steta, said oeotion is 08 r0110w0:

9.

. . the legislaturr **lal, by**  generalLouo, exempt fros taxationpub110pro l otual places or (of) rty nood for pubLie ~urpooeo~ ro rigiouo worship, 9180 any property owned by a ohuroh **or** by **8** l **triotly** rellglouooOa1ety for the exoluoive us0 as 8 dwellingplaoe Sor the ministry oi ouoh ohurah or religious sooisty,and wnlotl yields no rotenue whaterar to such churoh**or** nligiouo l ooiaty; praiidedthat suoh eteaption okall not extend to more) property than is reasonablynaoeooary for a dwelling plaor an4 in no aveirt more than one aora of iand: plaoeo of burial not held for private or ooryorateproiitl all buildingsusad s1olusivr4 and ovmed by persons or ooooeiationo of poroono for sohool puiyoasa aad the neososarp Zurnltureof aI1 sohoolaand propertyuoed oxoluof~ely and reasOnablyneoeeoary in oonduotingauly oarooiation engaged in px~aaotlng tha roli&ouo, eduoatlonal anb phyoioalbovelopmnt of boye, girls, ouq aen or YOU& womn operating under a State or Nat onal organioatian x of lika oharaotar;also L3s andowmantfunds of- ouoh Lotitutiono oi learningacd religionnot uaad rith a tlew to pro2i.t~ and when the 8me are invested in bond8 or mrtgoges, or in land ox other propertywhich has bum and shall hereafterbe bou&t in by l u& inotilrutiono under foraoloourewleo aade to oatlofyor proteot auoh bonds or aortgagoo, that ouoh exonptionof rash lOad au6 property shall ooltinueonly for two, years ?tfteF the purohoo~ of the @ame at ouoh aale by auoh institutions and ~10 longer. and Institutions of puralypublic oharltyi and all lore ox&Wing propertyirOn 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-8t0 8XOslptit irOa kX&iW i8 Ulld8rth8 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 melltiOn8din 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.88s*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.