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I,< .; 

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‘. 

OFFICE OF THE All-ORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNEY GENLRAL 

Ron. George R. Sheppard 

-9 

Clomptroller of Publio Aooounta 

Austin; T&as 

IhMr;SiF: 

o~inion.~o. 0-6 

Rer Doeslthed 

talorem toxea. 

road dlstrlots, 

State and ooqnt 

sloneh3 ooti a 

944, preaenta.ior 

ion of whetheror 

h Leg?.elatuPe, $939, 

arly payment'of ad 

hool dlstriots and 

olleoted upon the 

rder 0r the oorhmieI 

holds in eiieot that all 

x roll must be paid and 

eotor at the came time, and 

ty, ownmon aohool, and roads 

to that oplnlon for the 

we have not oterlooked Artiole 

and not oarrent’ taxe6. Its is oodified ae a.pqirt of Chapter 10, 

Dellnqusat~Taxsa, V. R. 0. S., Title 122. Thia.ohaptar oontalns Artloliis 7319 to 7Md,, inolusire, under the heading 

"Wlinquent Taxes.* la any event it is observed that the tax 

OOlleotor is 506 'authorized to issue bla final reoelpt sqldsnoing the payment thereof until the other taxes assessed upon 

ths same roll are paid, 
396 

,Both Werge IL Sheppard, page 2 

.xuEt,,-'i0t ua ~exadae this OQMwLUtiianaf a&admenti. ,.It'~ roads a6 fel.ltiS, inolading the caption! 

"HOUSE JOpIT RsS&TIoN- 

%&t#e an h&&li9At to t&L. 

whew they y~ul$ st@rwlse~ beoome del'tqqaant~ 

th6t this Amaidme5t *ll beeeme ersotioe 4 .’ 

and protidlA& 

gMliwp~1, 19391 

prwidlA&for a~ eleotlon oh the quastlon BT adoption or 

rejeotioq of this AmendAsnt~ grovldlA&for the &molamatioA 

aad~ PUbLiWtiOA thereoig and nlaklw &A approprlatlan there-~ 

fox; and presoribing the form 0r boU.ot. 
“Be It ve~&yA by the Leiglslature OS’ the State of Tezas t 

f 

YlmTsoiJ 1. .%-!t the htatitutian of the SBate of 

Teiae.be~6m6nded by adding a new SeooSfon to Artlole VIII 

to be Itmwn a0 t+etlan 20 and ba read as r0lbt40t 

?SwSioa 20, ‘, Ho. property of any klntl in thle~ State 

* .ti43;‘8;6r? bi l beeieod Sor.ad ralosmm tare& et a greater'. 

~. mlucthyt Isa, MI g,ae&ia+ke~.‘~u6 mar shall-anv Board 

ot.129oQll~tion SF wly~@pwmmoa~ w politrodl eub- 

,dlrlAt,oA.& 'Itul;~ di~fcs)oiot~ulthi~k%ie State 11x the 

ialae 6r AA~ groiyrty fop tax porposee'st aoaw this& it8 

fair .or@h market ,.talae prfmldod that in order to enooumge 

1 axea, $he Le~lelaSurs ‘ohall b ate 

that. the ‘Seqpamr &mll.3e . . allared 

g@yOrAfiieAtal and pol&foal subdlrl1 ae~ and teulug dlettia4p of the Stab8 a three per oent 

,738 ) dikomiat~on ad.talorapl takes due the Stetii or.dob 

sag golisQID?a*@, ox pos1,164 mbdiYlel?p or. m die 

Srlot o? 'Oha L&Ate ii 6qOh ta300, are pald d.noty~ .(W) 

:d8ym beC~,se )ho .d$te whtig’~ $iiey would othe.~ies bau~e 

delln rripfi; tmd the t-or efmL1 be allaw@ a two per 

. osoa P 2%)~ dlswunt OA Said Oesea ii paid: slzt~. (66) d&y6 

befare. said tamm weuld~ beoome delinquent and the taxp6~erlrball be allowed A on+ gqr sent (l$~.&ieocns~t.ir 

‘eeld Sax09 am mid thlstt (38)~ days Wor~,theywma.Id 

othsirlae broame ~delinqwst, This aamndmei~b ‘&all be. 

Januarpl, 1999. The Znefelhture~ ohall pa00 

laws ror the proper adalnletrat2on @ this 

I 

, I 

i 

‘.-.

WEbi t.. Tk* $w*oirrg Qanatitutbuml Am@ment 

shell be mbafC$ed to. a tote @f fhe qualified eleotore o$ 

thle Strbo at a epeola& eleut$on to be held Theo oat the 

I atate or’ Teoar 011 the 23rd day or Auguet; 1937, a Twhloh 

eleotion a31 totemi ra*orlm the prepomtd Amendmsnt shall 

write or have printed OA thhelr ballbb the tollewing wordet 

*lok t&e Aaendment ts the Stat@ Waetltatlon prmldbg that properby eholl nwer be aeecillasd fork taxes’ at 

more than its fati oaeh market yalue,~ and providing that 

in order to etsoourago tibe pr&mpt payment of ad taloreun 

taxes, the Lrglelature ehall h&e the power to permit a 

dleoount for the payment oi e&me betors they beoone 

de1inquent.i 

t 

s 
Hon. George E.. Sheppard, page 4 

.??hoSe Yotxers opposing said proposed iUWAdaa0At 

sb+l write or have prInted OA their ballots the 

*ass: 

“AfWlWT the &eAdIReAt to the State cOAStitUtidA 

pro~idlng that property shall never b6 assessed for 

we at ware than ftm fair oanb market ~elue, a.Ad 

‘prwidl.ng,.that iA order to OnOoU'agO the prompt 

payaegt or ad valorem taxes, ths Le&lelature shall 

:, 

have the. power tom psrait a dksoount far the paymdi 

or same b&ore they beooma delinquent. 

11 . and gLYing the Legfslature pcnmr ,to pravfde 

that &‘gtste tid a&l ‘g6rarnmental or polltibal sub 

dfYfs.tdns or.taring dlstriots nay allow a dleoo~titr. fiz 

payawE of ad ralorfm taba begore the da++ when.wep 

wo2d otherwfee betiome delinquert; aAd j$rooiai~g that 

thb Amendment shall beaome stfesttqe Januarp 1, 1939;: 

we Bat0 seorahed~rqr wae language iA thie~eonStitut&xial amen&nsnt that notid justify the Obnofu@ian that .the 

elaotSrate~w&S put upon netlo~e IA yotlia@ upon the ‘sank that 

its bm.etits, ‘rhritever they &ht be, wefe to be leit..to ~the 

dlsordtiion-of the ooamlseione~s oourt of the respeotlva.eoun~les, 

OP that it *as to operate upon Q local optioti basis, dependent 

upon the exeroise of t&e disoretion of the oomnissioners ooUrt. 

fr this had been tie intention 0r the Legislat+re iA submitting 

it to the rote of the people, is $t not reae&able to &mme 

thatCthe Leglslattie would have fixed sooe reaeonablo and 

~tfOAOl etandards for the guldanoe Of the OOmmis~iOA6rs OOU?t 

iA ths exaro;se.of their dieoration. 

In oonstruing a statute the oonst$tutlonal provision 

upon whioh it rests Is quite impfmtant. l&my authorities 

reoogalae t4e rule ; the la test by our Suprams Court i.5 the 

ease of Brasos.E?irer Conservatloh and Rsolamatfon District 

Y. Costello, 3.43 s. Y. (ad) 577, whiah stats6 it thus: 

:A statute !aay be mad in oonnsotion with the OOAstitU-~ 

timal pmvlsions authoridng the enaotment of suah statute. 

IA other words, construing the statute, OoAetitUtioAal 

provisions ,mxg be read into au.d oonsW.?sred apart of the 

statute. 3r, Tax. Jur., p. 157, Sea. Sb." 
399 

Hon. Geo. H. Sheppard, page 5 

we do.not find It ~%Qeam4ry, how%v%r, t% pass upon 

the qti&YtiOA or whether or A6t the Legislature o%uld, within 

the limitations of the Constitution, ,delegat% this uaqualif'ied 

dfllOl?%tiOM~ power ta the OolPsai6B1~0r8 oourt, for iA our 

rfew it.ha% not done 80. The above %omaent Ia Sor~the purpose 

OA.I.T of d%mAbtrating the abseaoe of a legI%l%tIve ihtent 

lrurofac (LLIdQuaty, %QaU!LOA sohbol, aad reed dIetyi@t tit&es are 

00ii%%rMd, .al.l asssssed UPOA the Same Sail as~State taxes, 

that the lav 'should be so ooqstraed as to make the pr%oI%o 

applIoable to oounty, oomon aehool, and road Blatriot taxes. 

When w% ooa% to exsmine the provision% of Senate Dill 

l&2 Fa its entirety what do we find? The pertinent parts of the 

bill, 3+&idbg th% %aptIoh, read a8 ~f~llawsr 

"DZWXJ?CB FOR ADVANOJX PAYXgKT OF AD VALGDEM T-8. 

nAr~.Aot pFaoIdIng for tax dI%o%uat% to all taxpayers for 

taql) due the Stat% and all gow-Atel Snd p%lltIoal 

%ubdIvfdI%ns and taxing dIstrIots$ presoribing, the mode, 

manrrer, and awant of suoh diaoouuts; and proyIdIng that 

the %aue ahall not apply to %ItI%8, tmvhs, eohool dIatxI%ts 

and,oth%r aoyemmental subdi~isio~e .u%l%ss aad uutil .ththe 

~gorn~~g bodice thereof shall,' by proper OrdlAan88 or 

ordar,.adQpt thw proriai suoh &oy%zn,a%ntal 

sasa~"om&Mhor~thoerieer yih"t fl..lbla& Qhl .__

not aDDlv't% th% split~paynt%ht OS -taxes in such %ayeruaental 

rubdlvlefo~~ repealing Section 1 of Ghapter 10 of the A5ta 

.of the.i+ourth Called Seesion of th%~,Forty-third Legislature; 

%mndlng Se&ion 2 of Chapter 10 ofkS$%.Aot% of th% Fourth 

Galled Session of the Forty-third Le&Islature by fIxIag the 

~~~tlmo'whon poll tax%8 aad ad valorem taxes ahall beaou% deli& 

‘-tI p,re,aorIbIag the dut%qa %f t&% Cuaptrcdler of PublIo 

Aao%uats$ 'repealing all la*;,aad parta ot 1awnrs.i~ oonilfot 

with this Aoti de%larlng th%~L%gIslative Intant; %nd 

deolariag an %lWrg%AQy. 

3% It enaoted by the Legislature of the State of Texas; 

"SEOTIOW 1. All taxpayers shall be allowed QisOountS 

for the payment of tax@8 due Co the stat% aad .a11 gOY%Yha%ntal 

and p%lItIsal subdivisions %ud taxI* distrlots c&C the State, 

aaid diraourita to be allowed under the following OOAdttiO5S: 

(s) per cent diaoount on~ad valoreti tax%% due the 

any govexmmntal or polIticaL aubdivlsioo or 
l 

400 

Hon. Gee. A. Sheppard, page 6 

I 

:’ 

I I 

:, 

~. : 

., 

4.. 

taring district of the State, it suoh taxes are paid 

ninety (90) days before the dhte when ~theg would 

otherwise beoome delinquent.; (b)’ two (2$) per oent 

disoorurt an ad valorem tax68 due the State or due any 

&eMatal. or politloal subdivision or taring dlstrlot @the State if SUO~ taxes are paid sixty (60) 

days before the'date wheti they would otherwlse b&bonu, 

dollnquent; (0) one (15) per Oent di8OoMt on adL+al.Orem 

taxe8 due the Stat6 or due any governmental or pOlItIca 

Babdlvl8ion or taxing distrlot~ ot.thO State,.lt suoa 

taxes sre paid thlrfy (30) %ags before the date yhen 

they rotlld otherwleo beoome dellnquent.~ Provided, 

.how0ver, that the provision8 0r this B0OtiOn shall not 

apply $0 water InproveQent d28trlots,.lrr1gation diatriote, levee dietriots, water oontrol dicltrlot8, and 

other governmental Bubdivlsions, oltl?e, towns .and 

bindependent sohool distrlota Wile88 and until the 

governing body of eaoh water iaprovement dlstrlots, 

irrigation diatriots, levee di8trlots:, water oontrol 

df8triOtri, and Ottbar gOqer&UWUt~ SUbdivisions, .olties, 

@wn8, or Independent sohool dlstriate by ordinanoe, 

rdsolution or order, @hall adopt-the provlalona hereof; 

aha 3.n. 

% 

event any fduoh water im rovement dlstrldt 

lrrlgatl ' di8triOt, levee dIrtrIO 8 , rater OontrOl distrlot, an8 other governmental subdlvl8liOn8, oity, town 

~riadependent soh001 dintriot eleOt8 to allow 8Uoh 

dlsoounts, then the g&.ernln&-body or iaoh'wetsr lmprooetint dlstr2ot,.irrlgatlon distrlot, levee dlstrfot,~water 

oontrol :dlsttiot,- and other novernmental eubdlvlslon8, 

oltp, town or~in~spendent gohool dlstriot, shall. have 

po%er~, by the ordlnanoe, reeolutlon or order levying the 

annual taze8, to @sIRnate the months fn #hiah suoh 

r di8OOMtB Or th 00 

one (1%) D0r oent remmotivels shall be .hllowed. but in 

110 SVetlt Shdl the SEUI4e:~ElJBD1Y t0 SDlit DW5leQt Or ttWSS. 

--

Wm. 2. Seation 1 or Chapter.10 of the Aots of the 

Four&Called Seaslon of the Forty-third Legislature, the 

8a.me being Artlole 7255a of Vernon's Revised Civil 3tatutes 

oi'lg36, htqing been held Invalid by ths, aourts, Is hereby 

repealed. 

“333. 3. SeatIon 2 or Chapter 10 Of the hots 0r the 

Fourth Called Session ot the forty-third Legislature, the 

sums &sing Artlole 7336, Vernon's Sevised Civil Statutes 

of 1936, IS hereby anended so as heraarter to read as 

roliools: 
401 

Eon. Gee. Ii. Shep~pard, page 7 

*Artdole 7336. (a) I2 any person shell pep, on or 

before Movanber thirtieth of ths year for whloh their 

assessment Is made, one-halt (4) or the tame Lmposea 

by lax 011 M.III 03 hia.pr@erty, thim he ahall have until 

and lnoluding the thirtieth day of the suooeedlng June, 

wlthia.whlth to pay the other one-hali (31 of his Said 

tcqs witho~ut pasalty or infare8t thereon. 

“1l '8ti4 taxpayer, arter paying’ 8aid one-half (4, 

or his ~ta%wz. on or before lioowaber thirtieth, 88’ herelabefare provldenld,~8hall rall or reruact to pay, on or 

befem flrne tUrtleth next ewoe&iag ‘aaid Rovenber, the 

Other ORdl@kf (A) Or hi8 Said taXO8, ti JWQ6lty Of Oi@t 

(8$) gsr .aent .of ths amouut of eald unpaid .taxea shall 

ao&rue thoreon. 

OQ or l&ore the thirtythe rOmWbg pWlty 

to-wit: During the month of 

during tha aobath of Marah 

during the month 3r A rll 

P 

threa ($1 

6~1th bf May goup ti)‘par cent; 

during .the BlonBh af June, rive ($1 pep oent; and on a@ 

a$ter the Z'lrst day or July, eight (8$) per. sent.. 

“of b) AU poti: taxes and all ad valorem taxes, unless 

me-half (4) thereof have bs&apald an or before IYoveaber 

tieth 8, herelnabave pxotld.ed, ahall beoom delinquent 

nat paid pribr to February first of the year next 

SU~OsatUng the ~Jaar far whioh the Fatul?a~ of the M8e8SIMUlt 

TQ~Q;~. the aauat,y are made to the ComptroUar or Pub110 

Ii cm-half (&I or said ad valor&m tax68 have 

bean pa.6 on or bePore the thlrtleth day of Mooamber as 

havain pr&vlded, the-remainin& one-halt (4) at suoh taxes 

ahall be delinquent if abt paid before the first day of’ 

July of the year next suooeeding the yakr far wbioh,$bs 

return oi--the asaeesment rolllrr or Ohs oounty am mad* to 

the C~anptroller or Publia Aaoounts. 
&a. Oeo. B. Skieppardj page 8 

402 

“(0) If one-hali (4) of suah ad valorem taxes bate 

been,palU tan OP before B;oreaber thirtieth d tha year 

:n which the aem are aasetmed, the diecounts herein 

pro~ldsd for @J+ll be sfieotlve aad ahell apply to .the 

: lsst ~half ai t&e ad. Vtlorem taxes if paid ninety (SO), 

shty :(&I), and. thirty (301 daya, rsspeetively, prior 

ta the rirst da? af July, whnhen the e-6 beiooam delinquent 

as herein pravtded; but ‘suah disooant shall not, apply to 

the .first +lf of suoh taxes :li We sem have been’p.aid 

0~. or before Hovember thirtieth or the year in whloh suoh 

art3~rassllt ismabe. 

a(d) All delinquent taxes ohall bear interest at the 

mte of s’lr (6%) per .a.&$. $er amen rroa the data of, their 

dellnquemy, All penalties an6 iattrest~ prwided r3v ~113 

thle Aat shall, whm af&leotad, be yaid’to the State, 

ooui~ita, and ~dfatrlots, if any, in propertikm to the 

taxes upaa whiah th? penaMy and interest are aolleeted, 

AU. discounts movidd for in ttira &at shall, when allowed, 

eil to the State. aauntfee. and dietriots. ii any 

rtion tag &Q- taxeu upon whlbh suab di eaaunte are’ 

a 

%a *at attssition f&tit to the aaption al the bill. 

It says: 

It is to ba’obeerwd that the term *ao*mt$es,* Waonmum 

~ahoO1,” or "road dlet~ot" ie net used:ln the caption, and 

nawhere lp .tkie body of the bill~deee the term %ommon sohoal 

disk-iota OP “road distriat* oaouri Only one time in the body 

Of the bS.ll dam the ward *.~tbea” oaour, and that ia in subreation (a) of Seation 3, whioh will be adverted ta later. 
403 

Hont Geoi H. Sheppard, page 9 

Seotion 1 or the bill in fixing the saope of the appliaatlon 

of tha:disaouhts prov i ded in the &at, says: 

-All ty"v shall be allowed dlsaouuts fOr,the 

payaeht of: area 00 to the State and allgovemmehtsl 

and pOlitloa1 subditisions ti~xinn distriota of the 

State9" 

Thsrafors, in Order tar tha Aot t0 apply to oountles, 

aOamah sohOO1, and road d&&riot taxes, we must plaae aountlas, 

aammon sahool and road dlatrfafo under one OP the other of the 

fOregOing, namely, gOTerhmental 8Ubdivislon, palitioal subdivleion, ox tazing $istriat. AspOihttd~OUt in our 0plIiion 

Hoi 0-6124'atid the authorities therein alted, a a0unt.y la a 

politiaal subdivision Of the State, heaoe we'hsre hi ditf$aulty' 

in finding a.plaoe for a0uhties in the general ssope or t&s. 

Wll. We &al.& refer to oarm~cm school and rpaQ 'Uatriats more 

5.n gets11 later. But the-quastion arisea, is ~06: a aouatyalsb 

a ~goternmental aubdi~lsion~? After flxlng the ebope~of.the 

bill, ~poXlt~oa& subdivisfon? 1s mt qUm+artez wed; but the 

ter~.~govsrhme4htal aub~lvlaion" 1s repeatedly use&, afxd.the 

iense lu'@U,nh'khie tisr'm is wed by the Leglslatdre~ is by the 

express terms oi the Act when aonsiatently Oonstrued, not 

appllaabld to ao~untief+ Bear in mind thst without the ~provlsos, 

,whl&hh're~e &d&d by way oP-atuendamnts~to the birl as arf&xrilly 

lntrodwiqd, as Zlr dlaa&oaed bs em examination of t&i o~Aiglnal 

bill and the a+mdments on.tile~ in the offloe of~the~Sk?retary 

0r State, whioh. examinatlod tie have msds,'Cha disoounts are 

allaad all tamayera ior'tihe.psyment of taxed due to the State 

and aii $titermntal and 

dlstrlotsof the.Stata.+. aaope or.the 

appliaation or the aisa0unts reads as rOUswi3r 

T?xmlded, holever, that tha provislona of this 

ssation~ shall not apply to' water improvement diatriats, 

irrieatfon &i&riots. levee' dietriots. water oontrol 

dlst$iate, and otiyr'gorernmental aubllivislons, oitiea, 

tmma and in&eD%ii&nt riohool dle~triata unless and until 

the governing body or eqoh water improvement districts, 

irrigation dlstriats, levse distriats, water oontrol 

distriata, and other &WernaMntsl subdivislon.s, oities, 

tOwns, or indepandent sohoal distriots by OXdmQ8, 

resolution or order; ahsll adopt the: pro~lslons hereof; 

and in tbe~ment any suoh water improvement dlstrht, 

irrigetion diatr%at;~levee distriat, water aontrO1 distriat, and other governmental subdivisions. aity, town 

, 
; 

Hon. Bee. H. Sheppard, page 10 

or indepenbent eohool dietrlot eleota to allow euoh 

diaoounta, then the gavarnbag bidy of eaoh water 

lm@rffes5ent dl.otrloQ, irrigation Qistrfot, levee 

We pause hers to say that if it was the intention 

s&Xt pay&en+ of,tuws In sa?h gcmrnmmtal subdlrlslo~ a8 

referred to in the pmvisa. 

If oountles 'are to bs~ plaaed under the olaraifimtion 

of ?&her governinental subdlrlaiona w used in the provim, then this 

Would be in dfreot aonflietwlth Subseotlon (a) of Seation 3,whLoh 

provides: 
405 

ah. oeo. H. Sheppard, page 11 

*If one-half (h).of auoh ad valOrem taxes have 

been paid on or before Horcltaber thirtieth oi the year 

in whloh the aame are asu111es8ed, the dieaouuta hereiq 

prmfded for &a&l bce~ieotlre and shall apply to 

thaleet half of~ths .ad llorem taxw if paid &abaety 

(901, @My .16Q), aad thirty (30) days keepeetiv.ely, 

prior .to the~flkst day or JLl$, wheu t&e &uqbqmm 

-cjullnqaent~ad~ here$n prorided'~ buf aaoti;dieoocrat shall 

not 8 p4 ti'tkck'1Cfzbt haalP of'euOh taias3.f the oeme 

have. ii een pald~gn’or before Forember thirtie~th of the 

. yeax? fn whioh ~~&eeeeti&kent ia madLW 

k!@wr uw that tlie.bi3.L provldea for a diaobunt 

ior aav&oPpa*ent or'thai sewna hati or the split pay-t 

of oounty t;rules, wbloh wc&ld~bq fn,mMliot with its prior 

proviaio$a ~if Me .my :,&at,- oowitiem arw ~orsrnme8tal isub&- 

~ialoaq.boIult~d in the pea?iso.. Tha+.the 8plltpiymtnsk$~, 

providion is 6 

and P 

pX1oabJ.s $0 $he State, #%ty,, oommon.sahool 

ro&~etx~ so t~%waaaeese~'upon %he State and ootlaty, 

rolls,. mr-aawe-ars: awarei ha13 nerfm been.querrtioned. 

It Siq~olearj~we t&hk,...t&at *hea t&e ~aglAlature eased the 

fi@YJa ..~@Lhei .gov8nmental, ~ubliY~rionq* whioh rol.lowe’ the. 

enWrutien.of~ ttur:~UbW,,tw i&W lm@rq&nen$~ di;etricite 

,. 

td; 'lkwq dlboriafm *atie doixtrol ;.uib&te~ 

C ~ovarnmctntal aalrd~tiriions &Ipliar,.k~ thee** 

is oleak ir;om a,retiding of t&a oaptiqn. 

~f'thh rta3.e of edj&dem.geAeric aDplia6, a&We think 

it doea, and the ua~~of'the teFm *OthSr &cmmk&ntai eubdb. 

+i&ldns* meaari 8-h as are alallar to those anrrmerated presed~ 

the $qrn, than ye thLnk oaunties would not be inoluded;and~were 

not'int,endoCW be .inoluded by the Legisla$um in the use ore 

the term *other g~erzunental eubdl*iaioaaW;~Sar oduntiea have 

little, ii any, of the ohumoteriatios of a water Sa,premment 

diatriot, &Wggatlan distrlnt, love* distriot, wat* aontrol 

aisirlot; ita fuaotionu a?6 prharlly polit,iml.. It wa8.* 

atat& in.Ckndortf i. State, 106 5; W. (2d). zo6, (WA dsnled) 

in the foUwing languaget; 

Wounties hre orsated by the i&ate, fox the p\rrposes 

of government. Their &motions are political and adainiatmtlre, end the.powere oont?rred upon.thez are m&her 

dutlss lmpocod t&ga privileges granted.* Eel@1 v. Wiohita 

County, 84 Ter.~ 392, 19 3.W. 562, 31 A&X.Rep. 63.‘” 
406 

Hon. Qeo, R. Sheppard, page 12 

If we leave oounties,where we this& the Legielature 

intended to plaoe them, uuder epolitical subdi~iaiona~ whioh 

appear@ in the general eaaoting ellame, but does not appear 

in the provieo; then we bav? nd 

3 

rioulty in harmonlzlng all 

or the pxo~isions~ 0s. the AOt. -t this is the qoiWmaot:on 

that ahoald be adopted in oonetr&m aa a&, we d0 uot think 

require& the oitation or awuarous,authoritied;but the rollow- 

$ng~will~be ~aWia.ieatt -.Rio&in 

bined.&%wa vr.Bhep~pard,~123. y. 7 

Rroe. Barnum& Bailey Com26) 773, G.C.A. Tex. (Uertiorari 

deaied: bpU. S..Supreaaa Court); Vood v. State ox rel Lee, 126 

3. ?f. (Zd) '4,' (s~&sfrAe+ chrt. 

It 1s aignlfloaht to note a part oi the prwleion 

or Subaeotiqn (6) of Se&ion 3, whioh reads aB iollowsr 

eA3.l dieoouuts provided tar ih'thisiot shkll, when 

allowed, be charged to the State, oountlea, add diatriata, 

if ~9, in~'p~pO~$ion to the tax96 upon which puuh dlso+nante are 6illovm~~P 

Thus, there 16 evidenoed a legislative intent tom 

dtstricrt tame, if anyi(arnd.we: think 

o&wnon eehool a&road &W%ridi taxes, 

aix~a+se&md and oolleikted upon,the 

tax ai!measor-ocZiwtor) 8s.a unit. 

1 

., 

Moreoimr ,, *A statute will not be oomtrued 80 aa to 

aeoribe to the Legieleturo ah lntelition to do ah UnJuat or an 

upreanonablq th&g,: 2.5 auoh statute is reasonably sweeptible 

of a o~truotioh that will not aooomplish euoh a result." 

Thlrr Is the exaot language of the Supreme Courtof Terra in 

the oaae of Anderson I. Penir, 161 S. V. &!d) 455. Therefore, 

if we Bay that it was the inter&inn of the Legieleture to 

inqllude oountim, obmnon 'aohool and road dietriots ia the 

proviso, 00 mast iearibe to ths .Le@slature. au int*t to 

dime(pard the above ealutary rule of statutory aonatruotion. 

?or, an Bh?hOd in.oor opinion Ro. oi61~Zb, the mlrult would be 

the+ the targayer would be required, when he paya his State 

taxes, to get the benefit of the disaount for early Payment, 

to pay at the same time hi's aounty, summon sohool and road 

diatriot taxer, before they would othemiae beaome delinquent 

Under the lm, it the oomnlsaionere oourt had not aoted thereon. 
407 

Eon. &I?.,%. Sheppard, peg& 13 

If thi Aot :a oom3lib~ed in iti, entirety, inoluding 

the oapt;ion, a8 w must sunder the rules laid doprn in the 0ese 

of Anderson v*, Pei.~lx, eupra, to asugrtaln the le falatlvs 

~4 think there'ie little rtsaesaity tit oonstruot 

intent, 

on. But swuming that In mwm ~ospeot8 it wy be oonaldered aa mbiguoua, 

t&m all the ralee of statutory oon4truatiw tami1ia.r to as 

b4ar aut. the 04nOL~iOne rhloi& W0 bav4 Ma0h4di Tt~u0'10ave 

"00ullfiW" Widirr'thhs t4FIS Of “&M$ithkl SUbdiv&S%0ns~ whioh 

*a. &hi& Se wkw the L0@#latollb want that they be plaoed, 

end not. t2-y to plaos them andgr %owmmwtal su?hUvieio~~ 

in the ~oviao, uhloh ia oar vf0w Ohs Lsgiela$urr’ has adloptec¶ 

for e di.ffe.rent,parpose, a8 pointed out above,',then there is 

no 0&l&ot.rith the provision b ths pr~vise that the iU& 

tri~ta thqrsin enum~tbd~and other "&mmumntal sclbdlriisio~* 

in naydcal&aats the.mnth inwhieh suohdlmounts atillbe allwsd, 0nd Skia UOdliot fn t&B provie~on ia the p*@vlso that, 

..- v.. Thwwo oft th;e ‘te~a "gove~nmantal aubdi+iWm" 1s 

-- ~..lsadokalOar$n the ,oaption, for it.is,,notsd that the oa tiO& 

hy6..“and pnniUin& that the aaaie shall not agplp. to o f 

~. toma,. rohool di~triote,,and~OthsF nOv~rw.mxt 

tiea, 

rurbdivisions 

unl~w and wktil the Soveining bodies there , bJr p&F 

<~,f. -60 6F OFdOr+ adopt the &WafisiOIle-h4F40f~ &ring auoh 

; . : exnmwtal eubdltpls~t#ns authoritf to designate the arms 

WAoh suoh d$ aaoUts. s&all be allewod, and pvldtng that 

in the oam 8hall not applp to thewt pagment~of tarea in auah 

gOVirnmWta1 mtbdfvisfoneg* ~&has .naking it 014~~ that the- 

::.:li b&ll&UF8 intenrted in ths U88 Of, and in dealing with, "Other 

SowrnmataX subdivlaiona~ to i.ml~~o those that oould deslgMte the m0nths suoh dlaoortnts tieold apply, aad~ooald oon- 

~’ rietcratly be. dsoi4d the ‘split papPeat prfvilog4, tione or whloh 

': 00ulB appl$ kc. eountJr; sOh001 Wtrlot, and mad t4ma ass444ed 

6ad oolleotod- upon the g4114ral roU. rfth Stat4 tam% We think 

ib.~.e&nvlotit that th4,LLeSislaturs bi&~nOt.uso anywhere In th4 

Aot.the tom ~&xmton'@ohool dl.striats* or *road distrfota,w 

althwgh'in the poilao Other ww~nlg rooognieed dl~tFl498 ale 

E&waifioaLly mentioned. 

;. (d) of ssotl 

But, aa polatod out above, in Subseotion 

on 3 or the Aot, it is provided “All diewmate provided for in this Aot shall. rhen allaaed. be ohamed to the 

. 
408 

Hen. Geo. H. Shepdard, Page 14 

Dietriots, Ii BDy, we think would logi6ally apply 

to oonxaon eohcrol and road bistrlot ta,ses aaeeseed and 0017 

leoted upon the general State end ooonty rolls at the same 

l%?WOO~eOtOF up05 the 44me 

eubdIvIsIo~~'under whloh we 

an@ oOmm?n roheol and road 

The Illuleraooring thFou&out tJlie opinion 5.8 our own. 

Top. a$4," therefore, reepootfuZlJ:~advIeed.that it Is 

Ouw &It&n t&t all~taxpaye~a Shall be~,a$&er& a dleoount 

ior. the ~+ymttnt .of.[ta;ree due the @ountJT, @maion school ,diatridts, 

'iuu~road distrfot~ aseeesed end 6oSLeet4b:\Won the State and 

OOUllty rolla W&OF the t&F&4 of 8.- Bi Ho;. &62 ’ +i4lI time4 paid, 

.thei w,lls. llpotiMtat4 taxee, althout any a&n 05 the part 0r 

'ttie oemm%6eIoners ootit. 

ATTORNETGi!BXRALOFBY