June 15, 1966 

Honorable J. W. Edgar 

Commissioner of Education 

Texas Education Agency 

Austin, Texas 

Opinion No, C-709 

Re: Whether a school district 

(Bay City I.S.D.) is 

eligible for a refund 

under Article &054, Vernon's Civil Statutes 

(Which refers to Article 

4053d) on shell purchased 

and used for building 

roads around its high 

Dear Dr. Edgar: 

school property pursuant 

to contract. 

You have requested the opinion of this office on the 

above stated matter. We quoted from your letter: 

"In the summer of 1965, the Bay City 

Independent School District built roads 

around and adjacent to its high school property. Shell was contracted and purchased 

from the Matagorda Shell Company in Matagorda 

In the amount of $9684.80 and used therefor. 

'In March 1966, the school district filed 

application with Texas Parks and Wildlife 

Department for a Sand, Shell and Gravel Refund 

Claim In the sum of 

suant to Article 495 t 

632.70 (about 15%) purand/or 4053d. 

"On March 7, 1966, said Department advised 

the school district In substance that Article 

4054 authorizes such refunds to counties, cities 

or subdivisions of the county--that an independent 

school district is not eligible under the law 

therefor." 

We have been advised by the Parks and Wildlife Commission that such Interpretation and construction has been 

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Hon. J. W. Edgar, Page 2 (C-709) 

consistently heretofore applied for over thirty-five (35) years. 

It has long been held that the courts will. ordinarily 

adopt and uphold a construction placed on a statute by a department charged with Its adminlstratlon unless the construction so 

given Is unreasonable, It is our opinion that this departmental 

construction is in line with the plain and unambiguous language 

of the statutes In question. 

Article 4053d, Vernon's Civil Statutes, authorizes the 

Commissioner to sell marl, gravel, sand, shell or mudshell upon 

such terms and conditions as he may deem proper but for not less 

than four cents (I$) per ton. This Article further provides for 

the payment of refunds to counties, cities or towns or any polltlcal subdivision of a county, 

4054, Vernon's Civil Statutes. 

city or town as provided in Article 

In addition, It provides specific 

authorization for the payment of refunds to the State Highway 

Commission. 

Article 4054 provides as follows: 

"If any count , or subdivision of a count 

city or town shoul.% desire any marih;d, 

shell or mudshell Included in this chapter for use 

in the building of any road or street, which work 

is done by said count- 

+ Or an 

y subdivision of a 

county, city or own, such munlcipallty may be 

granted a permit without charge and shall have 

the right to take, carry away or operate in any 

waters or upon any islands, reefs or bars lneluded herein; such municipality to do the work 

under Its own supervision, but shall first obtain 

from the Commissioner 1 a permit to do so, and 

the granting of same for the operation in the 

territory designated by such munlcipallty shall 

be subject to the same rules, regulations and 

limitations and discretion of the Commissioner 

as are other applicants, and permits. When such 

building of roads or taking of suoh products is 

to be done by contract, then the said munlclpallty 

may obtain a refund from the Commissioner of the 

tax levied and collected on said products as fixed 

by the Commissioner at the time of the taking 

l/ Office of Commissioner abolished and powers and duties conferred 

zn Game, Fish and Oyster Commission, see Vernon's Penal Code, Article 

g78f. NOTE: Now Parks and Wildlife Commission, Article 978fk3a, 

Vernon's Penal Code. 

-3424- 
Hon. J. W. Edgar, Page 3 (C-709) 

thereof, by warrant drawn by the Comptroller 

upon itemized account sworn to by the proper 

officer representing such municipality and 

approved by the Commissioner, and und,er such 

other rules and regufiations as may be 

P 

rescribed 

by the Commissioner. (Emphasis added 

It is noted that nowhere do the statutes here under 

consideration refer to an independent school district. Likewise 

it is clear that an Independent school district Is neither a 

county, city or town nor is It a political subdivision of a county. 

51 Tex.Jur.2d 345, Schools, Sets. 14 and 16, 

We are of the opinion from the reading of the above mentioned statutes that the language used is plain and unambiguous in 

its meaning and in such case the law will be applied as It reads. 

Gilmore v. Waples, 

Southwestern 

108 Tex. 167, 188 S.W. 1037 (1916); Vaughan v. 

log Tex. 298, 206 s. 0 

'(1916) 

rety Insurance Co., 

Simmo: v. Arnim, 110 Tex. 309, 220 S.W. 66 (19%)?2Gately 

v. Hum&rey, 151 Tex. 588, 254 S.W.2d 98 (1952). 

Furthermore, the courts have held that school districts 

are subdivisions of the state government , created for the purpose 

of administering the state's system of public schools. Love v. 

Dallas; 120 Tex. 351, 40 S.W.2d 20 (1931); Dupuy v. State, lob 

S. 287 (Tex.Crlm. 1937); Lee v. Leonard Ind. School Dist., 

2L' S.W.2d 449 (Tex.Clv.App. 1930, error ref.). 

You are therefore advised that it is our opinion that 

Bay City Independent School District is lnellglble for a refund 

under Article 4054 on shell purchased under contract for use in 

building roads around Its high school property. 

SUMMARY 

The Bay City Independent School District is 

ineliglble for a refund under Article 4054, Vernon's Civil Statutes, on shell purchased under 

contract for use in building roads around its high 

school property. 

Very truly yours, 

JPC:mh:mkh 

WAGGONER CARR 
Hon. J. W. Edgar, page 4 (C-709) 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

John Reeves 

Wade Anderson 

Ben Harrison 

Ferns Taylor 

APPROVED FOR THE ATTORNEY GENERAL 

BY: T. B. Wright 

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