OFFICE OFTHEAlTORNEY GENERAL OFTEXAS **AUSTIN**

Bon. Thorns R. Chandler CountyAttorney Robartson County FWmklin, Texas n

Se fireIn reoslpt of 1940, inwhich you submit the aent~far an opinfoar

on September 3Z&, on WM held fa tihs Bratond Independert 3ohool tm7rif.ne whuther 

### or not a 100 Q 0olleeMd in bho Brexond soho eats on the #lOO vu~uatfon of nQfntea8aos of s~ohoolswlthln t on fallsd-to oafryr

her eleotian was o&led 1 board shall have puwer pon all trrabla 

## proparty for suppiwt an6 nkalntendlstrtot; of and 

### at the
on Oh6 $100 valuatian of all

wm8 appmrsatly hsL4 in Blraapond on th6 tal1~wl.n~entry was made in the under date of mvotaber 30, 198Ot

s

## or *s slmnetioefor looal maintsasaae tax held on #ove~Wr M, 198C wme returns4 br BM pcesicldent

and tho taUcp sheets being ozasined and the returns af the manager of the e2sotS.m Charles E. Lloyd,werr sxara.l.neU and tkmboard foum! they
were legrallyoust. Bar thentar not exaeedlag bC oents on the $100 raluatlon t&are wsre otrat BB votes for and agefast the same tax 21 votes; them bsfwHon. Them; R. Chandler, iaga 2

a total oi 99votaa. Therefore it *as declared that the local tax osrried end that the school board 3Loll Lave power to anrually levy and oollrot a tex upon all taxable property in .said dlatrior.for **SUpjTOrt** andmaintenanoe **of pub110**  schools In said Brenior~d Independent L;ohoolDistrlct of and at the rate o? not exoeedlng 50 oenta on the $100.00 valuation of taxable property in said distriot, to **be** levied and aolleoted for the year 19Z1, and annually thereafter un1es.iitbe di8cOntinu8d 8s provided by **laW.***

V!eunderstand that no eleotion hae been held slnoe that time changing the tax rate thatmay be levied and oolleoted for the aupport andmaintenance Qf the pub110 schools in said dietriot.

In Deoember, lQZ0, another eleoClon was aalled to be held on the 28th day of January, 1921, to **det8rEifue** whether the diBtriOt should issue bonda in the amount ot flxty thousand dollars for the purpoao or aonstructlng and equipping a aahool billldlng,*and vðer or not there rhall be annually levied, **as5eased** and eolleoted on all taxable property in raid district for the current year and annually thereafter while said bonde, or any of them, are outataading. a tax sofflalent to pay the ourrent interest on said bond8 and proride e ainking fund surflaient to pay the prinolpal at niaturitr
...*

The Board of Trustees eaxwassed the eleotlon an6 entered in the minutes on January E!o,1981 an crcde2finding that sald bond election bed oamled, together with the euthorization to annulallylevy, asaaso end clolle0t.asufficient tax to pay the aurrtmt interest on said bonds and provide a rufflolenb 

### ainlclng fund to pep the prlnalpal at maturity. Aoting under the authority of the foreming eleotiono, the Board ot Trurtees of the Bremnd Indepandent B&o01 Distrlot ha8 been levying a LoeaL maintenance tax aad tar for 

### th8purpose QI * aerridog thee6 bonds1 the oozebined rate not ezoeetllngBOtion the $I00 valnatloa. It appears that itrequirea about 3OB on the $100 valuation to aerv$ae thebonds, leavlw, aO$ on the $100 valuation for operating the schools.

It has been suggested by the sohool authorities that the Board 3.~8 authorize& to &ivy a tax at the total rate
**of 80#**  **on** the #lOO valuation, ainae the eleatfon held i,ri

# 511

i?on.Thomas R. Chandler, Pale 3

1920 authorized a 50:'limit for support and maintenance of the public free schools, and the bond eleatlon bela aubsequent thereto, they were authorlzod by that eleotlon to levy and collect a sr:fflolc:nt tax In addition to the 504 levy to service thebeads.

You 

### reguestour oplnlon es towhether the Board or Trustees Is authorized by virtue of the above tax elections to levy taxes at a rate not to exoeed $1.00 on the $100.00 val~uatlon,being the present statutory maxlmun rate, without acy further eleotlon.

We shall not attempt to revleu the early history of the Bremond Independent Johool Dietriot, but In 1919 the Legislature 

### in extendlag the boundaries of said dlatrlot, provided in Rouse Bill 151, Ch. 53, 3peolal Laws of Texas, 2nd Called ,Sessloo,46th Legislature, p. 135, as follows:

W3eetlon 1. That there Is hereby areated an4 eatabllshed In Robertson County, Texas, and lnoergorated ror free school purposes onlp, umber the
mae or, ati tobe known as, the Breuond Xadegendent Sohool Bistrlot, which shall lnoluae within Its llults the followIn described terrltoryr out the 

### rieldnotes) (3ettlng

"Seotlon E. The said Bremom3 Indepsndent Yohool District eDa1.lhave and ererclrre,and la hereby vestedwith all the rights. powers. pxltilagas and duties ct a town orq~vilia& 

### lncrfir~crated under the General Laws of the State for Free echool pxpores only, and the Board or Truetees fcx the said Bramond Independent 3ehool Blatriot shall have and exerolse, and ishereby vested and aharged wlth all the rlghte, 

### powers, prloilsgea aud duties,oonfurred,aad lnpceed by the Cenexal Laws of the State upon Trustees of fcdependent St&o01 Districts trreated and organized for school purposes only under the General Laws

## orthe 3tate. APlongthe,rlghts, powers. mfvlleaas atd duttea hehtla ammtloued shallhon. Thooau zi.Chandler, Pape 0

inBrexosd Independent ScbooL District, in the *SootanGalla Ooexaon.SohoolDietriot and

### the%camond Comon Sohool Dlstrlot nay .contlnueto be colleoted in the territory ooxprlalng said dlstrl,ot,respeotlvely, and s~:lled as the Board of Trustees may see fit, until the Indepsndedt 3ohcol Dlstrlat hereby created shall, aa a -ahole;vote a a&o01 tax after whloh the tax oovoted ehall be in lieu
or any andall o.ohooltaxes heretofore 

## rot05in dald school dlstrlot, aad all uncoLleoted taxes tn said dlotrlat ehall b6 oollectod and applied
as theBoard of Trustees of the newly created dlrtriot shall dcea wise."

In coklderlng the statutes in forde at the tine 

### theBrenondIndependent 3ohool Dlstrlot authorlead the levy an5 collection ot the above-mentioned taxes, it la cleoessary tobear inmind thedlstlnotlob between a town or village 

### lnoorporated

tarrree sohoo$~purpoees oaly, 

### enda olty 

### or tow whloh had eoqulred exclusive oontrol QC the publlt fire sohools within its Umltn. Itwill be note5 that House Bill So. 151, 9n5 Called 3esslon, 58th Legislature, **vesteb** the 

### BramondInde@tmdsnt~ 3ahool Dlatrlot wlth thepowers, prlvlleges **and** dutlsa or a *town 

### or ~~ll.ageinoorporated under the General Laws of,the 3tate for **rreu** ~eohoolpurposes only,* andwith rererenoe to the power8 of le@Qg 

### a55oolleatlng taxes ***for** thh ~issuanoe af bonda and the emotion or sohooi housea, purohaalng **sltes ’** **aad** aq&ueent therbtor, an5 the aalatenanoe or pub110 sohc4ts.e the ssxe powars were granted a3 =xefe*provided under Oaneral Laws for

## th8levying 

### andmllemtion

## ortaxoeror the said purposea 

### intowns and. vllSages inooqorated 

### r0rfree 

### aohoolpurposesonly.*

Chapter 10, Title 43, Revised Statuteir, 1911 (Complete Texan Satutea,, 19W], provided for the lnoorporation ot a tom or village for free sahool purposea only. **After** setting out themethod ior euoh ineorgoratlon, Itwas provided inArtlole 2961:

*... And provided a&so that all.sob001 lnaorporatlons hereafter rormed un5er the provlelone 

## 0r this Chapter ahnll have the right to levy an5 oolleot taxes and laeue~bondsfor school purpoees, the a%ne as school lnoorporatloas heretofora lomed...e*Trustee8 of a dletrlat that ha6 been or may

hereafter be, lnoorporatcd under general or speolel lane, ror eohool purpoeen only, shall here power to levy end oolleat en annual ad telorem..taxnot 

### to exceed tlrty 

### oenta on the one hundred dollar valuation of taxable property of the dlotrlot, for 

### the aeintenanoe 

### of sahools therein, and 4 tax not 

### to sxoeed twenty-fire 

### oants on the one hundred dollars for the

### purcheoeor sltLs and the purohasing, ooastruotion, repairing or sQ~ippiag publfo free school bulldluga wIthin the llmlts OS euoh fnoorgoreted diatriote; provided that the amount 0rmaInten4anoetax:. together wlth the amount 

## or **boab** tax of the dlatrlat, 

### shall nevuc exoeed FTrtp 

### oents on the one hundred dollars **valaation of** 

purposes, to be made payable not exoeedint;forty years tram date, In eooh anm as they shall **deem** 

### erpedlent, to bear **interest mt**  **to** 

### exoeed iire

per 

### oentperannum; provided,, t&t when suoh bulld1,ngs are to be wooden thebon&s hereln provided for shall 

### Dotrua for 4 longer **per108 th4n**  

## tweut~ years; grorided, that the fqgregate amount of 

### bonds issued for the above named purpose ehall never reaoh maoh en araoiuat that the 

## taror twenty-ftve 

### oentr on the

### hundred dollaro 

### veluetion of property fn the diatriot nIlA not pay awrmt intercarrt.aoQ' pxoride a AnkIng 

### fund auffioIeot to pay the prlnoipa2 atmaturity; **and** provided, ,further,that no suoh tax~ehallbe levied and no suoh bonds issued until after an eleotlon shall hare been 

### held,. wherein am@rity of the taxpaying voters 

### voting
at 

### said eLeoflon ehall have voted Infavor of the levying of **eafd** tax, ot the iamancs of **44Id** bonde, orboth, aa the oaae may bei provided, Giet the

### l psoiflc rate oi tax need

## notbe QeterrnlaedIn the eleotion. (Aeta **lOC8, p.**  **265, aeo.**  **154. Ameodad**  

### Aat 1809,, p. 

### 17.)” Although the present ilrtfclo7, 340. 

### 3of the Texas Qonetitutlon proclaimed 3anwmy 80, X9%7, hse 

### ralscgd the lImltatIon upoa the taxrate In eohool distrlots to One Dollar 011 the One Hundred Dollar ualuetion on property subjeot WJ taxatioa in auoh dlstrioto,~at the time **B-nd** Inbepmdent 3ohool D&Ttriot eet its taxrate by election, Azrtlole7, 3~. 3 of the **Texas** Conatitutlon provided, In **part, aa**  follows:

### 514

Hon. ThomasR. Chandler, PaEe 6

*

... And the legislature may authorize an additional advaloram tax to **be** levied

## andcolleatsd within all school districts heretofore formed or hereafter roraed, ror the further mrilntenanoe of public free schools, **and** the erectlon~and eci::lpment
or sob001 buildings therein; provided, that a **majority**
or the qualliled property taxpaying voters or the diatrlot voting at an eleotlon to be hold 4or that purpose shall tote ouch tax, not toexceed lrrany one year flit7 ceots on the one hundred dollar valufltlonor the property subjeot to taxation In such U&riot, but the 1imItatlon upon the mount of echo01 dlatr!at tax herein authorized shall not 8p;lr to incorgoratsficities or tom+9 ofmstituting aemrate 

### and independent se5001 dlstticts.W 

### ConsiderinlT, the tm eleotions held In this sohool dlstrlot in lB2C and 1921 in t&e 11&t of thestatutory **and** oonatitutlonel llmltatlons upon Paid school dietriot, it **Is** olear t.hatin authorizing the Board of Trustees k, amaually levy and oollaot a tax up02 all taxable poperty in 

### said dlstrlot **for** support,and mi.ntenancffof publh sohools **there** in, at the rate of not axoeeding fifty cents on the one 

### hundred dollar valuation CEitaxable property In said distrfote Itwas intended to eat

## themaxbum rete allowed by lawwhlah would 

### require that **the** aomblned rates 

### rormafntanauoe end bonds should **not** exoeed fifty aants on the one huadrad **dol** lar PaluetIon. To give-.anyother aonetruotlon to the intaztion of the

### voters would require a resumption they intended to do 

### an act iorblddea by the eonststutional and atatatory laws

## 0rthe State.

l?otnithetaadl~ tha oonotltntlonal and statutory maxImum tax rats 

### forschool dlstrlctr were subsequently raised fro= fifty oenta to Cne Dellar 

### onthe

## G5e **TNndred** Dollar valuation, suoh ohaage 

### did not of itself increase s?,etaxrate theretofore voted by school dlstrfats, but merely extended the sraxiaura rate, ao.that the property taxpaying voters fn oohool diatrlats night anttrarlzetheir &oveleningboards In ac electldn oalled ior that purpose to levy ar.doollect

## 4 (qreatertex. Conatltutlon, Art. 9, 3eo. 35

## R.o.3. orTex44,1925, Articles 2764, 2Wi, 27W, 2799, iH?OCand 2@01.

Under the iacta stated in your latter, the totem or Bremond InBependent iiohoolDietriot, qualified tovotd insuch 42 elsotloxl.kave new@ eonssl?tedtobe taxed at a

# 515

Eon. Thomas B. Ch$wller,

## P6lR8 7

**rate greeter**  than themaximum rats which they voted in 1920 lQiah was, In t&awards ot

## thestatute, that "the snzount oimlntenanae tax, toðer with the a;lountof bond tax of the Eietriat, shall never exoao4 BOd on **th8. one**  hundred dollars valuation of taxable property.*

We therefare answer your question in the negative.

Your8 very truly

**CCCtpbp**

APPROVED~ 14, 1940

/Jc-d-d.k ATTORNEY GENERAL OF TEXAS