OFFICE 0~ THE ATTORNEY GENERAL OF TEXAS AUSTIN

Ronorablo ‘I’

. t?. ‘mimblo ?iZSt ASSiStant Rata 

### Wgarlatandsnt
.~ AUOtili,.?pslras

.

### .-. T.Y. Trimb10, Page 2

, c.. $‘a 9: .:<:

>. asd axerolro all the pagrs rights md duties

of lade 

### adent school’dlstr!ots 

### formed by tcms

- 

### andvi1 

### ages inaorporating ror sahool purposes

r -.oslyg and the said oouatl~ udge shall oaum M l atrY thereof In the ream d8 of the oount~,aaw ’ :iales~oners OOurt.” _I

*seo..& The said board 

### of trustdes shall’.: be vested with the tuU, smqgemeat and oontrol ‘of thcfrer sohools In said dlstriot, and shsll be vested with akl the~‘$owers, rights and dutlis

to sald Independsnt sohool (listriot, not need!& ror sohool pur~~W8.~ *Sea. 11. The aaid 

### Amarillo Independent sohool Distrlot and the 

### trusteesand otf1Qex-s theraoi shallbs governed In all things by the
T neral laws of Texas for touns and villages naorporated for sohool purposes only, eruspt as othemlss provided In this aot.* Artioles 8791, 8793 **end**~280~,'RetisedClrll Statutes, originated In 9. P. ?Jo.2.l0, ohapter 124, pore WC * ' i] Caners1 and ~oolal Laws of Texas, 1908, **by the**  29th Leds-rT’ laturs. Fmm a 

### readingthereof ,(partIoularlyZeotlons L- .i’ j. 1X5, 149 and UM), it seems evident that Artioles~2791 

### and .~’‘: 2792 apply Is,the oaaes.of “tmnm and~villagasIneorpanted !.” I for frae Loholbl

purposes onlf’auoh as nom raidmad to In .;~ i s* P. Ro. 218, E9thLegislature, uhlle ArtIole 2802 has applloatlon to 

### a oityor 

# tomconstltutlng an Inde 

### endent sohool distriot suoh as Is 

### providedforlaArt10 P l 

### 8768, Revised 

### ClrllStatutes. 

### Henoe,under th8 JWOVI8~O!lS of Geotions 

### 8, 8 and11,of saids.E.?Jo, 10, 3lst Lsglslature, Artlalrs 2791 and 2792 govsm the hmarllloTnde Mt School ~istriot iA re8gOOt t0 its a88888or

### and 00 tar of taxes, rather than ArtIole 2802.ROnOrabl8 T.,W. Trimbl8, Page 3



### Under~rtlolaa 2791 and 2792, the Di8triOtmy have~lts taxes a88essrd and oolleoted **by** the oounty 

### arses- #or and oolleator, or It may hare itc arm as6e8aor and ;;l;xl.Xo~ duly bonded. fA the light Of the8e. 8t8tUte8,

e Tax Collcotor and Aaabsaor o? tke 

### Cityo? Amarillo 8c8e8s and oollect the tax88 for the Dietriot roultl not merely be adding to the duties of that oiilos. For, unlsea the board o? trustee8 ohooaes to have the taxes 888e808U **and** oolleotad by the oouaty tax as8e8sor and collector, them exist8 a noparate and Cisilaot o?- rice, that of Tax Asaeseor and Colleotor o? the karlllo fnd8pendrnt Eohool Dirtriot.

&action 40, artlo ls, o? the Stats Constitution, clearlyprohibita the 8au.e &au from holUng both the oifloes ln question. with rMerenoe to the 

### l ttempt.~ of 6. L* Cellum 

### to oooupy the placer a? t8X l8ae88cr and 

### oolleotor

of th8 

### Cityot 

### Slntonsad of the Ginton Iado- ', pendsnt School DI8trIot, rhlch alao had beso created b$~ speolal aot o? the bgllrlature, the CcatlnI8aIOn o? &p6dl8, In Odem vs. SInton,fzdapandent Zotoal DI8trIat, 234 9.3.~ 1090, held that such oould not be done, 8ayIagr

*It is ulear thnt Callurn 

### oouldnot 

### holdhis offlco as city a8ao8sor qnd aolleator, and at the,a(1018

take act a8 de ii&to a88e8aor snd oolleotor ot the rohool district. The Ccnstitutioa

.... _~ .- - _._I proo1atts tne noAcing an4 l xerc1ae or two 

### 8uah o??lcea. L?ecticn 40, art. 16, Constitution of Texaa. kid00u.j.d

not hold or sxerolae both 

### orrices in either a Bo jure'or de raoto capoalty.* .~ ,. .?tlLl 

### more olosely.in point -- by reason o? the oImIlarIt~ OS the Aot oreating tts Dalhart SIatrIot:and tho Act orcatlng the Amarillo 318trIot - Is the ease of .' JMkIa8 vs* AUtry, 2S8 9. x. 672, error rMUs8d, holding that t.hctwo OiiiO68 could:not bu oaoupled **at** the saEe tIue **by** one pe,raon. The dltierenoe between the ln8tant oaee and First ??@lst churoh ~8. City OS Fort ?:orth, 26 2. 6. (26) 195, appears from the dlstlnotlon drawn by Judge Leddy in hi8 opinion in that cace between It a~3 the Odem-Slnton and Jsnklaa-Autrp ~~388.

### :.. -.- 389

AP$$NEDSEP 16, 1940

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