. 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ran. Roy A. Darton 

County Attomet 

calhaun county 

Rort Lavaoa, Texar, 

gear bir: 

*A frrw weske 

ati IOSllad 

OcltiQ~ Of OUT 

@OO,CW.CC dollars ln 2m~d8 th8 Le~irlatum SesLsed 

3. B. Ha. lG&, Sh. 1%. &3. i?o8 ae8SiOZl lUw13, 0?~8Rdbl#J 

Sea. 3 of 3. D. No. 7, Ch. 458, Lfmitiq the araount 

0r r8mlnelon to the city 0s Fort L5vaaa to the umunt 

of bonds crlraady voted snd sold and provided that 8y 

8moM aolleoted by the oounty tax 8seesaor over and 

above a 2iuu sufficient to pay t&6 grinolpal, intomat 

and other ltigul g&arc.es, glue (a cUshion) of 20 WTOent 

of the annual repulrezents, until auah a tlms aS .a ro8eM 
.., #.F’ 

Eon. ?oy A. 33rton, p. 2 

or 2 yeera reqalrerasnts have besen saoumulatad in the 

slhklaae fund eta. 

"T!l8 r.ueStiOn the 00ntrrJntS the Calhoun County 

Tax tioS3.8otor oono8ros the 23eohimloe ot trtmsrerlng 

the fUQd8 IWaeiVsd botV88Il the Oity and the OoWlty. 

Tkua far all fuuds have tman tran&emd to the oity 

and none retained i0.r *Vte oountyl Another faoter 

enter8 the plctrrre, the olty?zas not expanded it8 

funds raaelrad from th8 sale of the bonda but beoauw 

Of a8r neo8S8ity SU% t!B laak b? 8V8tiablQ .?LLZI 8Ud 

3?&8riO~S 313 invested its fW~ds,in 3~' Totio ond 

x-8 XWoaiVinc 3bOUt 2% p8rOhnt kteS88& xhloh Of 

aours ;%rti.sly offssts the kterest ox the bonds. 

*~Il08tiQll r?n8. Should thi8 i2tCW98t ba oradlted 

aeaaiaai the oitj fa ariving at the OU8hiOu require- 

-Ant?. 

"Se ?L 175, also emnds S8atiOn 3 to proVia 

an obligsttin upx the City %mK!rer ot;the City 

of Port Lmaoa, to ~mko under oatk ot the and oi 

each ?no!~tb 8n iteralzed Stet8!c8nt to the CouIaty %3x 

ColleOtOr, ciisolosine; the 8tatUS Ot the -mall bond 

aCUGURt, in Ol'Ct8r t0 %l'Sble tb8 TaX COll8Otol' t0 

allooate pay!fent between the oity and th8 oounty. 

That iteti8d statement is te Lb maado 6x1 fOrz8 to 

be approved by the Comptrolh- OS r'lrblla AOaoMtS 

or ths Cttota. Sowaver no suah forM3 haV8 8sSa 1.8. 

ql08t0d 8Jr the Oity, i10 such i- b3VS 8tlOD rU2c 

ni8bed By COagWOll~*s d8.pCUti8nt 8nb tha oity 'i?ea8- 

Mr hS f8iled t0 .ffl8 any 3uoh Sipjnthly 8tEtamXit 

alth the couuty Tax CallQat:m. 

m"uosti4n Two. Is it the duty of the cOlaptl'Oll8r 

to fUrni8h such Sms, or 18 it the duty oi' the Oity 

l?ee8tW\r to prOpGr8 or SUfk OUt SO018 typ8 of fOl% 

With t&O l%QQtl-Ol~8~. 

-3l88tfOll '??lWO. 18 it the dLty Of the City 

traastirer to isle suoh mcthlp fOra With the ZOUllt~ 

Tux ColMetor. 
sw. Roy .:. Zarton, 3. 3 

"':uostlon Five. I.f tba olty ~IFM~U~~S fa& 

to r5 the 0worn monthly r0m end t&s auntg Tar 

CdltWtor contianos to pd.7 OVOr 311 such OOlh6tiOU6 

to the oity Irltkactt resard to the llmltatlons of S. 

0. 175, all1 both Offioi6;la bs mbjaot to orfminrrl 

SOtiOn Under Ah 89 Qi the PeMl Cob& 

w*estian Clx. .?hOuld the CoanEp Tar colleator 

eontaot the State &m;;trallor nnl request a rs~lolan 

ot forma in wder that tha ~oviolon of the68 two 

eut8 be properly aarri* into *ifsot. 

"%w you See the nmddlad ooaditlon of the reoord sad eny gocd c~I?ias thst you can rive ua will 

help inolud8p sending a oop,- or yau o~lninn +a 

the City ?ZSYOT end 'I'1'888tlr~ Of 170X-t LW006, TOLa8.". 

Sso. 1 of 3. Z), 175 reads as.SoUoxi: 

"39c. 1. T!xt 280. 2, Ch. 4s. z;ots df the 

F.. S. Of th0 47th Lag., b8; sad the same is hereby 

axiendml so 0s to hemelter read 8s follat7sz 

n*Seo. 3. ?rovidad, hciiwter, ttiet rogsrdh8S Oi the t’Ort?ROm prOYiSiC!+lS th0 6LPuDt dO66tad 

t0 *AS city O? port 2N608, 'Jil~bOUU COUSltp, 'fBX88, 

aim11 kcreaftcr be ltialtsd to 8~ ariount not in et - 

oW38 Of 0 SOI0 SIl?iiCiaRt $0 &.Siy tke j&IiOi~Sl~, interest and other 3epl dmrgw, pln5 twenty (2C$I 

l 

j r 

per cent of the amcsl requlrammts, mtll stmh tlm 

88 a reserve of two ItI yews* requlre2aent.s h8ate 

t&m soomnulsted In the Sink- fun&, on all bonds 

hdiretofors votsd, sold, isr;oed and delfvered by the 

city o,f Port Lmmoa, Tmri8, and paia iOr by the pur- 

&assrs tkareof, 301 naw outstadlng, under the au- 

%hority of this Aot. Any ,excsss over thst amunt 

is hersb) donsted t0 Z81hOm COwty, ?eXW, for thS 

proteotlon !:!r that psrt or tno oonnty our,Sl& of the 

City Ofi'Ort 3.6V809, Texss, S@tllSt 06tiiZftootur OY-- 

iloWS, by the OOWtIWotiOn Of SeEW+l:S, bl-e8kwEtel-S 

md levees. At bhcl End of saoh moth the As~.esof 

and colleotor of T8XeS of Calhoun County, Texw, 
Hon. Roy A. Tsrton, p. 4 

shall make an itzmized report under oath to the Comptroller of Public &oounteof the Sitfits of Texsa, on 

forma to be furnished by the Coznptrollar, st0wing 

the amount of all ad valoram tare8 collected by him 

for stats eensral purpose4 upon<real and peraonel 

property within tha County of Calhoun, InoludIng 

rolling stock or railroad oompenles, 84 hereinabove 

provided, end he shall acoompany the same with an 

Itemized statement showing the tulldiapoaltlon 0r 

all texea oolleoted and disposed of aa herein provided. I3lor to the marine: of the aroreaald statei mant, at the end of eaah month the City Treasurer 

OS the City of Port Lsvaos shall under 08th make 8n 

Itrsnlzed statsment to the liaeeaaor and Colleotor or 

Taxes of Calhoun County, dlaoloslng the status of 

current or -&at due requlrem%nta of prlnoipal, intareat and reserve on bonda sutstandIng,under authority 

of this -Got. Th% said~ Aaeeaaor nnd Oolleotor of Tats8 

shall therearter forward his report to., the Comptroller 

and shall make a like report to the City Treasurer 

OS the City of Port Lavaoa and to the Couuty Trsaaur%r of Celhoun County, Telcas, and he shall pay over 

to the Ofty Treasurer of the Cit.7 of ?urt lavsoa an 

amount equal to but not In %XO%SS Of ths 84NBtlnt aa00 

essary for interest and sinking fund requirement.4 in 

acoordanoe with the sworn statement made by the City 

Trciaaurer, out of moneya oolleoted by him durping the 

month from state ad valorem tares levied for general 

purpoae9l. 

*@Any %x0844 aoneya oolleoted irOn said aouru%, 

after deduating auoh amounts as are Ellawed by lan 

for 834843ing. and oolleoting said taxes and srter 

the required payment ha8 been made to the City Tressurcr or the city 0r Port Lavaoa 84 hereinafter provided, shall be paid by said Aasesaor and Oolleotor 

to the County Treasurer of Calhoun County, Texas* 

On the OOOESiOn of each.auoh relnittanoe the aity 

Treasurer of Port Lavaoa and the County Treasurer 

of Calhoun County shall eEOh, r%apaotIYely, %XaOUt4 

a rsoalpt In duplloate showing .the anmunt of money 

reoeived by him, forwarding on4 exsouted oopy to the 

A64088Or and Colleotor of Calhoun County ar.d another 

copy to the Comptroller of kublio AczOounta of the 

St&s or Texas. The County Treaauror ah811 plaoe 
. ’ 

311 xmeys recoivsd by hIa 3s herola >roviEad in d 

s;-ecisl aacouat is the County DBpoeitmy, to ke hm~n 

39 ttl8 :'lOGd COll',-01 :COGtKlt, Xl% 13. Order t0 OCCiXllpllah all la@ purpoxes for the use OS such fuxl, 

shell, under %a control of %hs Oounty ComaLanloaers 

-2ourt or said C:ouat~, have 011 of the jmms an% 

dutfsn as !x*-ainafter ~rovi%ou for the city of art 

Lavaoa. @* 

so Sk511 atmapt to ea&iis*r yanr :aestioas in tb3lr 

arreorioal or%er. 

1. Ths onouat cf fn=erert eollactcd by the oft? 

dot&d be credited +a 5,10 aoaatruotioa fuad, s2xie t3a mney 

invested in m~orrsrmn t bosh3 oonstitutos the aYnstsuctlon tund 

,and not tM &tereLit sad siak& fW%, +3Ee h-YSOA I. E~tbe,r, 

220 5. 3. 2. 272 follmi?i~~ ~UCPt8t~0Z.S: "lZttOlC)St, moording 

to all t&3 eutkorit1sa, Lo en eoatetion to the prinoig51 fund 

So8TAlAg it ilnd lJAl0S~ linRUl!.p SepBlerstOd tM..c?bD& beooaes A 

p3rt tiialwor. " 

2. The ior Zoea cot nakz it the duty Of t&e !?onqtrou6r to rmniah the mms r0r tbo City Treeauror to 5tilm 

RA itcnieed StRtWRAt to th6 .m355a0r aail Coll00t0r~of T~laa 

of c&.hOtUl .=OUAt_P, but B&@l5 ~ZUV~b,il that the tIY!55UlYJr S&&l 

tlX&iel' G5th Z&3&3 &A itQniZ6d '8tawAt t0 thW trSSOSBoF %a% %Ileator of Tsrcn of Calhoun Couaty, dimloB 

9 

ths status or 

aurrent or past rtuo rsquiruaents of pri;~eiytrr , intarest snd 

TZB~~TW oa bondo outstanding uader autborirlty oi the dot. The 

treasurer sizply mkos EIU affidavit or the s~~ulrstlen*Sv akovo 

-> -38AtiOilt3d end fumieheis W?W t0 thS COtlXlv 1'88eSSfX atrd sollOUtOT. 
nith'applicabl,s law8 is herebr gxpalbfted and tb6 violation of 

t!zls rnrotlm shall eonstltute a r&m~~llcation of ,ybllo SWZWJ 

an% the g0erson or 2orsona so 0frena~ shall be pualahsd as 

FrOVlded for ln Art. 86 of the i'enel Code of the 3tsfe o? Texa8." 

6. Tee County Tax Colladt~r shoul% have Norma approve% 

by the C~xptroller. xt my be tbt he oan use tho sama forma 

en ha6 boa ualng in asUng reportn under the law ~rlor to tLr 

aznendaent, a?nce the only difrerence under tee ameadaeat ia 

the requiremnt thst ho shall .s&ow the full %ls~ositiOn of all 

taxes ao-lleated -that is, Serill have to show how mob he 

roaitted to the City of Port Iavaae and horr much t0 the County 

Treasurer. zerotorore, ha ha8 beea required to show only how 

mob be had re~ltted to the City of Tort Lavaoa, a& anU6the 

anedmat, eo will bnve to show tee amount reaittad to the 

33untJ TreMurer. 

'=hs lsw also requires the City Treasurer an% the County 

2oasurer to issue reaeipts f.Zl duplloate, on8 to the CGUZlty 

;:ssosa~r cad collsotor an% thb other to be rormrde% to the 

u'onptroll8r. 

Trusting that we have natlnfaatorlly answered yoonr 

quoations, we 5ro 

very truly ywrs 

dwlwwm cmEi?AL OY Tzxas