OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Bon. Thorns R. Chandler 

County Attorney 

Robartson County 

FWmklin, Texas 

n 

Se fire In reoslpt of 

1940, in which 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~ohools wlthln 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 slmnetioe for 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 legrally oust. Bar then tar not exaeedlag bC 

oents on the $100 raluatlon t&are wsre otrat BB votes 

for and agefast the same tax 21 votes; them bsfw 
Hon. Them; R. Chandler, iaga 2 

a total oi 99 votaa. 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 and maintenanoe of pub110 

schools In said Brenior~d Independent L;ohool Distrlct 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.i it be 

di8cOntinu8d 8s provided by laW.* 

V!e understand that no eleotion hae been held slnoe 

that time changing the tax rate thatmay be levied and oolleoted for the aupport and maintenance 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 crcde2 finding 

that sald bond election bed oamled, together with the euthorization to annulally levy, asaaso end clolle0t.a sufficient 

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 eleot iono, the Board ot Trurtees of the Bremnd Indepandent 

B&o01 Distrlot ha8 been levying a LoeaL maintenance tax 

aad tar for th8 purpose QI * aerridog thee6 bonds1 the oozebined rate not ezoeetllng BOti on the $I00 valnatloa. It appears that it requirea about 3OB on the $100 valuation to 

aerv$ae the bonds, leavlw, aO$ 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 the beads. 

You reguest our oplnlon es to whether 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 to be known as, the Breuond Xadegendent 

Sohool Bistrlot, which shall lnoluae within Its 

llults the followIn described terrltoryr 

out the rield notes) 

(3ettlng 

"Seotlon E. The said Bremom3 Indepsndent 

Yohool District eDa1.l have and ererclrre, and la 

hereby vested with 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 is hereby 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 or the 3tate. APlong the,rlghts, powers. mfvlleaas atd duttea hehtla ammtloued shall 
hon. Thooau zi. Chandler, Pape 0 

in Brexosd Independent ScbooL District, in the 

*Sootan Galla Ooexaon .Sohool Dietriot and the %camond 

Comon Sohool Dlstrlot nay .contlnue to 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 oo voted ehall be in lieu 

or any and all o.ohool taxes heretofore rot05 in 

dald school dlstrlot, aad all uncoLleoted taxes 

tn said dlotrlat ehall b6 oollectod and applied 

as the Board of Trustees of the newly created 

dlrtriot shall dcea wise." 

In coklderlng the statutes in forde at the tine 

the Brenond Independent 3ohool Dlstrlot authorlead the levy 

an5 collection ot the above-mentioned taxes, it la cleoessary 

to bear in mind the dlstlnotlob between a town or village 

lnoorporated tar rree sohoo$~purpoees oaly, end a olty or 

tow whloh had eoqulred exclusive oontrol QC the publlt fire 

sohools within its Umltn. It will be note5 that House 

Bill So. 151, 9n5 Called 3esslon, 58th Legislature, vesteb 

the Bramond Inde@tmdsnt~ 3ahool Dlatrlot wlth the powers, 

prlvlleges and dutlsa or a *town or ~~ll.age inoorporated 

under the General Laws of, the 3tate for rreu ~eohool purposes 

only,* and with rererenoe to the power8 of le@Qg a55 oolleatlng 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 th8 levying 

and mllemtion or taxoe ror the said purposea in towns and. 

vllSages inooqorated r0r free aohool purposes only.* 

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 the method ior euoh ineorgoratlon, It was provided in Artlole 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 ~bonds for 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..tax not 

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 purcheoe or sltLs and the purohasing, ooastruotion, repairing or sQ~ippiag publfo 

free school bulldluga wIthin the llmlts OS euoh 

fnoorgoreted diatriote; provided that the amount 

0r maInten4anoe tax:. 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 oent per annum; provided,, t&t when suoh bulld1,ngs are to be wooden the bon&s hereln provided 

for shall Dot rua 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 tar or 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 at maturity; and provided, ,further, that no 

suoh tax~ehallbe levied and no suoh bonds issued 

until after an eleotlon shall hare been held,. 

wherein a m@rity of the taxpaying voters voting 

at said eLeoflon ehall have voted In favor of 

the levying of eafd tax, ot the iamancs of 44Id 

bonde, or both, aa the oaae may bei provided, Giet 

the l psoiflc rate oi tax need not be Qeterrnlaed In 

the eleotion. (Aeta lOC8, p. 265, aeo. 154. Ameodad 

Aat 1809,, p. 17.)” 

Although the present ilrtfclo 7, 340. 3 of the Texas 

Qonetitutlon proclaimed 3anwmy 80, X9%7, hse ralscgd the lImltatIon upoa the tax rate 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 tax rate by election, Azrtlole 7, 3~. 3 of the 

Texas Conatitutlon provided, In part, aa follows: 
514 

Hon. Thomas R. Chandler, PaEe 6 

* 

. . . And the legislature may authorize an 

additional ad valoram tax to be levied and colleatsd 

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 to exceed lrr any 

one year flit7 ceots on the one hundred dollar 

valufltlon or 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 incorgoratsfi cities 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 the statutory and 

oonatitutlonel llmltatlons upon Paid school dietriot, it Is 

olear t.hat in authorizing the Board of Trustees k, amaually 

levy and oollaot a tax up02 all taxable poperty in said 

dlstrlot for support, and mi.ntenancff of publh sohools therein, at the rate of not axoeeding fifty cents on the one 

hundred dollar valuation CEi taxable property In said distrfote 

It was intended to eat the maxbum rete allowed by law whlah 

would require that the aomblned rates ror mafntanauoe end 

bonds should not exoeed fifty aants on the one huadrad dollar PaluetIon. To give-.any other aonetruotlon to the intaztion of the voters would require a resumption they intended 

to do an act iorblddea by the eonst s tutional and atatatory 

laws 0r the State. 

l?otnithetaadl~ tha oonotltntlonal and statutory 

maxImum tax rats for school dlstrlctr were subsequently 

raised fro= fifty oenta to Cne Dellar on the G5e TNndred 

Dollar valuation, suoh ohaage did not of itself increase 

s?,e tax rate theretofore voted by school dlstrfats, but 

merely extended the sraxiaura rate, ao.that the property taxpaying voters fn oohool diatrlats night anttrarlze their 

&ovelening boards In ac electldn oalled ior that purpose 

to levy ar.d oollect 4 (qreater tex. Conatltutlon, Art. 9, 

3eo. 35 R.o.3. or Tex44, 1925, Articles 2764, 2Wi, 27W, 

2799, iH?OC and 2@01. 

Under the iacta stated in your latter, the totem 

or Bremond InBependent iiohool Dietriot, qualified to votd 

insuch 42 elsotloxl. kave new@ eonssl?ted to be taxed at a 
515 

Eon. Thomas B. Ch$wller, P6lR8 7 

rate greeter than the maximum rats which they voted in 1920 

lQiah was, In t&a wards ot the statute, that "the snzount 

oi mlntenanae tax, toðer with the a;lount of 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