## . 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?o8ae8SiOZllUw13,0?~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 crlraadyvoted snd sold and provided that 8y 8moM aolleoted by 

## theoounty tax 8seesaor over and above a 2iuusufficient to pay t&6 grinolpal, intomat and other ltigulg&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 reqalrerasntshave besensaoumulatad in the slhklaae fund eta.

"T!l8 r.ueStiOnthe 00ntrrJntS

### the Calhoun County Tax 

### tioS3.8otor

oono8ros the 23eohimloeot 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 

### Anotherfaoter 

### 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.slyoffssts the kterest ox the bonds. *~Il08tiQll

r?n8. Should thi8 **i2tCW98t** ba oradlted aeaaiaaithe 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'Sbletb8 TaX COll8Otol't0 allooate **pay!fent between**  the oity and th8 oounty. That iteti8d statement is te Lb 

### maado6x1fOrz8 to be approved by the Comptrolh- OS r'lrblla AOaoMtS or 

### ths Cttota. Sowaver no suah forM3 haV8 8sSa 1.8. ql08t0d 8Jrthe Oity, i10such i- b3VS 8tlOD **rU2c** ni8bed **By** COagWOll~*s d8.pCUti8nt 8nb tha oity 'i?ea8- Mr hS f8iled t0 .ffl8any 3uoh Sipjnthly 8tEtamXit 

### alth the couuty Tax CallQat:m.


### m"uosti4nTwo. 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 traastirerto isle **suoh** mcthlp fOra With the ZOUllt~ Tux ColMetor.sw. Roy .:.Zarton, 3. 3

"':uostlon **Five.** I.ftba olty ~IFM~U~~S fa& to r5 the **0worn** monthly r0m end 

### t&s auntg Tar CdltWtor contianos to pd.7OVOr 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. .?hOuldthe 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?iasthst 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;otsdf the F..S. Of th0 47th Lag., b8; sad the same is hereby axiendmlso 0s to 

### hemelter read 8s follat7sz

n*Seo. 3. ?rovidad, **hciiwter, ttiet**  rogsrd**h8S Oi**  the **t ’** **Ort?ROm prOYiSiC!+lS**  **th0 6LPuDt**  **dO66tad** t0 *AS city O? port 2N608, 'Jil~bOUU COUSltp,'fBX88, aim11 kcreaftcr be ltialtsdto 8~ 

### ariount not in et - oW38 Of 0 SOI0SIl?iiCiaRt$0 &.Siy tke j&IiOi~Sl~, interest and other 3epl 

### dmrgw, pln5 

### twenty (2C$I l jr 

### 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 hdiretoforsvotsd, sold, isr;oedand delfvered by the city 

### o,f **Port** Lmmoa, Tmri8, 

## andpaia 

## iOrbythe 

## pur- &assrs tkareof, 301 naw outstadlng, under the au- %hority of this Aot. Any ,excsssover 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@tllSt06tiiZftootur OY-- iloWS, by the OOWtIWotiOn Of SeEW+l:S, bl-e8kwEtel-S md levees. At bhclEnd 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 themarine: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 Itrsnlzedstatsment to the liaeeaaorand 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.7of ?urt lavsoa an amount equal to but not In %XO%SS Of ths 84NBtlnt aa00 essary 

### for interest and sinking fund requirement.4in acoordanoe with the 

### swornstatement made by the City Trciaaurer,out of moneya oolleoted by him durpingthe 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 relnittanoethe aity Treasurer of Port Lavaoa and the County Treasurer of Calhoun County shall eEOh, r%apaotIYely, **%XaOUt4 a**  rsoalpt In duplloate showing .theanmunt 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 AczOountaof the St&s or Texas. The County Treaauror ah811 plaoe. ’

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

s;-ecislaacouat 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

%acontrol of %hs Oounty ComaLanloaers -2ourt

## or said 

## C:ouat~, have 011 of the jmms an% dutfsn as !x*-ainafter~rovi%ou for 

## thecity of art Lavaoa.@*

so Sk511 atmapt to ea&iis*r yanr :aestioas in tb3lr arreorioalor%er.

1. 

### Ths **onouat cf**  **fn=erert eollactcd**  **by** 

### the **oft?** dot&d be credited +a 5,10aoaatruotioa fuad, s2xie t3a mney **invested in**  **m~orrsrmn**

### t **bosh3** oonstitutos **the aYnstsuctlon**  **tund** ,andnot tM &tereLit sad siak& fW%, +3Eeh-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 ilndlJAl0S~linRUl!.pSepBlerstOd 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 aailColl00t0r~of 

### T~laa of c&.hOtUl.=OUAt_P, but B&@l5 ~ZUV~b,ilthat 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 

## statusor aurrent 

### or past rtuorsquiruaents 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,slaw8 

### isherebr 

### gxpalbftedand tb6 violation of

t!zlsrnrotlm shall eonstltute a r&m~~llcation of ,ybllo SWZWJ an% the g0ersonor 2orsona so 0frena~ shall be pualahsd as FrOVlded for ln Art. 86 of the i'enelCode of the 3tsfe o? Texa8."

**6.** Tee County Tax Colladt~r shoul% have Norma approve% by the C~xptroller. xtmy 

## betbt he oan use 

### thosamaforma enha6boa ualnginasUng reportnunder the law ~rlor to tLr aznendaent,a?nce the only difrerence 

### undertee ameadaeat ia the requiremnt thst ho shall .s&owthe 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 horrmuch t0 the County 

### Treasurer. zerotorore, ha ha8 beea required to 

### show only how mob be had re~ltted to the City of 

### TortLavaoa, a& anU6the 

### anedmat, eo will bnve to show tee 

## amount reaittadto the 33untJ **TreMurer.**

'=hslsw also requires the City Treasurer an% the County 2oasurer to 

### issuereaeipts f.Zl duplloate, on8 to the CGUZlty ;:ssosa~rcad collsotor an% thb **other** to be rormrde% to the u'onptroll8r.

**Trusting** 

### that**we** 

### havenatlnfaatorlly answered yoonr 

### quoations, we 5ro
very truly ywrs
dwlwwm cmEi?AL OY Tzxas