OFFICE 0~ THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ronorablo ‘I’. t?. ‘mimblo 

?iZSt ASSiStant Rata Wgarlatandsnt 

.~ AUOtili,. ?pslras 

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.-. T. Y. Trimb10, Page 2 

, c.. $‘a 9: 

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asd axerolro all the pagrs rights md duties 

of lade adent school’ dlstr!ots formed by tcms 

- and vi1 r ages inaorporating ror sahool purposes 

-.oslyg and the said oouatl~ udge shall oaum M 

l atrY thereof In the ream d 8 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 trustees and otf1Qex-s 

theraoi shall bs 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~,'Retised Clrll 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 reading thereof ,(partIoularly Zeotlons L- 

.i’ j

1X5, 149 and UM), it seems evident that Artioles~2791 and .~’ ‘

2792 apply Is,the oaaes.of “tmnm and ~villagas Ineorpanted !.” I 

for frae Loholbl purposes onlf’auoh as nom raidmad to In .;~ i 

s* P. Ro. 218, E9th Legislature, uhlle ArtIole 2802 has applloatlon to a oity or tom constltutlng an Inde endent 

sohool distriot suoh as Is provided for la Art10 P l 8768, 

Revised Clrll Statutes. Henoe, under th8 JWOVI8~O!lS of 

Geotions 8, 8 and 11, of said s. E. ?Jo, 10, 3lst Lsglslature, Artlalrs 2791 and 2792 govsm the hmarlllo Tnde 

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 Di8triOt my 

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 City o? 

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, clearly prohibita the 8au.e &au from holUng both 

the oifloes ln question. with rMerenoe to the l ttemp t.~ 

of 6. L* Cellum to oooupy the placer a? t8X l 8a e88cr and 

oolleotor of th8 City ot Slnton sad 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 oould not hold his 

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. kid 00u.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.hc two 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. 
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389 

AP$$NEDSEP 16, 1940 

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