::::; ‘

I,< .;
::. ,..: I”

‘

. **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'ofad hool dlstriotsand 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 oterlookedArtiole

and not oarrent’

taxe6. Its

is oodifiedae a.pqirt of Chapter 10, Dellnqusat~Taxsa,

V. R. 0. S., Title 122. Thia.ohaptaroontalns 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

,BothWerge 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~ eleotlonoh the quastlon BT adoption or rejeotioq of this AmendAsnt~grovldlA&for the &molamatioA aad~ PUbLiWtiOA thereoigand nlaklw &A approprlatlan there-~ fox; and presoribingthe form 0r boU.ot.“Be It ve~&yA by the Leiglslature OS’ the State of Tezast f YlmTsoiJ 1. .%-!t

the htatitutian of the SBate of Teiae.be~6m6nded **by** adding a new SeooSfon to ArtloleVIII to 

### be Itmwn **a0** 

### t+etlan20 **and** 

### ba read as 

## r0lbt40t
?SwSioa 20, ‘ ,

Ho.property of any klntl in thle~State * .ti43;‘8;6r? bi l

beeieod Sor.ad 

### ralosmmtare&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 ,.talaeprfmldod that in order to enooumge 1 $he Le~lelaSurs 

### ‘ohall b axea, 

### ate that. the 

### ‘Seqpamr &mll.3e . . allared 

### g@yOrAfiieAtal

and pol&foal subdlrl1 

### ae~ and 

### teulugdlettia4p of 

### the Stab8a three per oent 

### ,738 ) dikomiat~on

ad.talorapl

takesdue 

### the Stetii 

### or.dob sag golisQID?a*@,

ox pos1,164 mbdiYlel?p or. m die Srloto? 'Oha

L&Ate ii 6qOh ta300, are pald d.noty~ .(W) :d8ymbeC~,se

)ho .d$te

whtig’~ $iiey would othe.~iesbau~e delln rripfi;

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

. osoa 

### P2%)~

dlswunt OA 

### Said Oesea ii paid: slzt~.

### (66)d&y6 befare. said tamm weuld~

beoome delinquent and the tax

### p6~erlrball

be allowedA on+ gqr sent (l$~.&ieocns~t.ir ‘eeld

### Sax09am 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 qualifiedeleotore o$ thle Strbo at a epeola& eleut$on to be held Theo oat the T I atate or’

Teoar 011the 

### 23rd day or **Auguet;** 

### 1937, a whloh eleotiona31 totemi ra*orlm the prepomtdAmendmsnt shall write or have printed OA thhelr ballbb the tollewingwordet *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&mptpaymentof ad **taloreun** taxes, the 

### Lrglelature ehallh&e the power to permit a dleoountfor the 

### paymentoi e&mebetors they beoone de1inquent.i



## t sHon. George E.. Sheppard,page 4

.??hoSe Yotxers opposingsaid proposed iUWAdaa0At sb+l write or have prInted OA their ballots the *ass: “AfWlWT the &eAdIReAtto 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'agOthe prompt payaegt or ad valorem taxes, ths Le&lelatureshall :, 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.taringdlstriots nay allow a dleoo~titr. fiz payawE of ad ralorfm taba **begore** the da++ when.wep wo2d otherwfeebetiome delinquert; aAd j$rooiai~g

that thb Amendment shall beaome stfesttqeJanuarp 1, 1939;:

we Bat0 seorahed~rqr wae language iA thie~eonStitut&xialamen&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 intention0r the Legislat+re iA submitting it to the rote of the people, is $t not reae&able to &mme thatCtheLeglslattiewould have fixed sooe reaeonabloand ~tfOAOl etandards for the guldanoeOf the OOmmis~iOA6rs OOU?t iA ths exaro;se.oftheir dieoration.

In oonstruing a statute the oonst$tutlonal provision upon whioh it rests Is quite impfmtant. l&my authorities reoogalaet4e rule ; the latest by our Suprams Court i.5 the ease of Brasos.E?irer Conservatloh

and RsolamatfonDistrict 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, construingthe statute, OoAetitUtioAal provisions ,mxg

be read into au.d

oonsW.?sred

a part 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 limitationsof 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 Blatriottaxes. When w% ooa% to exsmine the provision% of 

### SenateDill l&2 Fa 

## its entirety what do we find? The pertinentparts 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%nsand 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,.adQptthw 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~~ repealingSection 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*;,aadparta ot 1awnrs.i~ oonilfot with this Aoti de%larlngth%~L%gIslative Intant; %nd deolariagan %lWrg%AQy. 3% It enaotedby the Legislatureof the State of Texas;
"SEOTIOW 1. All taxpayers shall be allowed QisOountS for the payment of 

### tax@8due 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 diaoounton~ad valoreti tax%% due the any govexmmntal or polIticaL aubdivlsiooorl 

## 400

Hon. Gee. A. Sheppard,page 

### 6

I

:’

I I

:,

~. :

., 4.. taringdistrictof the State, it suoh taxes are paid

ninety (90) days before the dhte when ~theg would otherwisebeoome delinquent.; (b)’ two (2$) per oent disoorurt

an ad valorem tax68 due the State or due any &eMatal. or politloal subdivisionor taringdlstrlot @the State if SUO~ taxes are paid sixty (60) days before the'datewheti they would otherwlseb&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

### beoomedellnquent.~ Provided, .how0ver,



### that the provision80r this B0OtiOn shall not apply $0 water InproveQentd28trlots,.lrr1gationdiatriote, levee dietriots,water oontroldicltrlot8, and other governmental Bubdivlsions,

oltl?e, towns .and bindependent

sohool distrlotaWile88 and until the governingbody of eaoh water iaprovementdlstrlots, irrigationdiatriots,levee di8trlots:, water oontrol df8triOtri,

and Ottbar

gOqer&UWUt~ SUbdivisions, .olties, @wn8, or Independentsohool dlstriateby ordinanoe, rdsolutionor order, @hall adopt-theprovlalonahereof; aha 3.n. % event 

### any fduoh

water im rovementdlstrldt lrrlgatl ' di8triOt,levee dIrtrIO 8 , rater OontrOl distrlot,an8 other governmentalsubdlvl8liOn8, oity, town ~riadependent soh001 dintriot eleOt8 to allow 8Uoh dlsoounts, then the g&.ernln&-body or iaoh'wetsrlmprooetint 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,reeolutlonor 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.10of the Aots of the Four&Called Seaslon of the Forty-thirdLegislature, the 8a.me being Artlole 7255a of Vernon's Revised Civil 3tatutes oi'lg36,htqing been held Invalidby ths, aourts, Is hereby repealed. 

### “333. 3. SeatIon 2 or Chapter 10 Of the hots 0r the Fourth Called Session ot the forty-thirdLegislature, 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 thirtiethof 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 thirtiethday of the suooeedlngJune, wlthia.whlthto 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 ‘aaidRovenber, 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 .theBlonBh

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, herelnabavepxotld.ed, ahall beoom delinquent nat paid pribr to February first of the year **next SU~OsatUng**  the ~Jaarfar 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 thlrtlethday of Mooamber as havain pr&vlded,the-remainin&one-halt (4) at suoh taxes ahall be delinquentif abt paid before the first day of’ July of the year next suooeeding the yakr far wbioh,$bs return oi--the

asaeesmentrolllrr

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 thirtiethd tha year :n which the aem are aasetmed, the diecountsherein pro~ldsd for @J+ll be sfieotlve aad ahell apply to .the : lsst~halfai t&e ad. Vtlorem taxes if paid ninety (SO), shty :(&I),

and. thirty 

### (301daya, 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 thirtiethor the year in whloh suoh art3~rassllt

is mabe. 

### a(d)All delinquent 

### taxesohall bear interestat 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 interestare aolleeted, AU. discountsmovidd for in ttira &at shall,when allowed, eil to the **State.** aauntfee.and dietriots.ii any 

### rtiontag

&Q- **taxeu** 

### uponwhlbh suab dieaaunteare’ 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 nawherelp .tkie

body of the bill~deeethe 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 ded in the &at, says: i
-All ty"v shall be allowed dlsaouutsfOr,the payaeht of: area 00 to the State and allgovemmehtsl and pOlitloa1 subditisions ti~xinn distriotaof 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 dlatrfafounder one OP the other of the fOregOing,

namely, gOTerhmental8Ubdivislon, palitioal subdivleion, ox tazing $istriat. AspOihttd~OUt in our 0plIiion
Hoi 0-6124'atidthe authorities therein alted, a a0unt.y la a politiaalsubdivisionOf the State, heaoewe'hsre hi ditf$aulty' in finding a.plaoe for a0uhties in the general ssope or t&s. Wll. We &al.& refer to oarm~cm school and rpaQ 'Uatriatsmore 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 repeatedlyuse&, 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 appllaabldto 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&oaedbs em examinationof t&i o~Aiglnal bill and the a+mdments on.tile~ in the offloe of~the~Sk?retary 0r State, whioh.

examinatlodtie

have msds,'Chadisoountsare 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 provislonaof 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&ntriohool dle~triata

unless and until the governingbody or eqoh water improvement districts, irrigationdlstriats,levse distriats,water oontrol distriata,and other &WernaMntsl subdivislon.s, oities, tOwns, or indepandentsohoal distriotsby OXdmQ8, resolutionor order; ahsll adopt the: pro~lslonshereof; and in tbe~ment any suoh water improvement dlstrht, irrigetiondiatr%at;~levee distriat,water aontrO1 distriat, and other governmentalsubdivisions. aity, town

,;

Hon. Bee. H. Sheppard,page 10

or indepenbenteohool dietrlot eleota to allow euoh diaoounta,then the gavarnbagbidy 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 referredto in the pmvisa.

If oountles 'areto 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 thirtiethoi the year in whloh the aame are asu111es8ed, the dieaouutahereiq 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 .tothe~flkstday 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'thaisewna 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 ~orsrnme8talisub&- ~ialoaq.boIult~d



### in the 

### pea?iso..

Tha+.the 8plltpiymtnsk$~, providion is 6 and PpX1oabJ.s $0 $he State, #%ty,, oommon.sahool ro&~etx~ so t~%waaaeese~'upon %he State and ootlaty, rolls,. mr-aawe-ars: awareiha13 nerfm been.querrtioned. **It Siq~olearj~we**  **t&hk,...t&at** *hea t&e ~aglAlatureeased 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 $qrn, than ye thLnk oauntieswould not be inoluded;and~were not'int,endoCW be .inoluded by the Legisla$um in the use ore the term *other g~erzunentaleubdl*iaioaaW;~Sar oduntieahave 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 orsatedby the i&ate, fox the p\rrposes of government. Their &motions are politicaland adainiatmtlre, end the.powere oont?rredupon.thezare m&her dutlss lmpocod t&ga privilegesgranted.*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 intendedto plaoe them, uuder epoliticalsubdi~iaiona~ whioh appear@ in the general eaaotingellame, but does not appear in the provieo; then we bav? nd3 rioulty in harmonlzlng all or the pxo~isions~ 0s.the AOt. -tthis is the qoiWmaot:on that ahoald be adopted in oonetr&m aa a&, we d0 uot think require& the oitation or awuarous,authoritied;butthe 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 aignlfloahtto note a part oi the prwleion or Subaeotiqn (6) of Se&ion 

### 3, whioh reads aB iollowsr

eA3.l dieoouutsprovided 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 evidenoeda legislativeintent 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 Legieleturoah lntelition to do ah UnJuat or an upreanonablqth&g,: 2.5 auoh statute is reasonably sweeptible of a o~truotioh that will not aooomplisheuoh 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&innof 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(pardthe above ealutary rule of statutoryaonatruotion. ?or, an 

## Bh?hOd

in.oor opinionRo. 

### oi61~Zb, the mlrult would be the+ the targayerwould 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 diatriottaxer,

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~edin 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 provisionb ths pr~vise that the iU& tri~ta thqrsin enum~tbd~and other "&mmumntal 

### sclbdlriisio~* **in** naydcal&aats the.mnth inwhieh suohdlmounts atillbe al**lwsd, 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&

of hy6..“and pnniUin& 

### that the aaaie shall not agplp. to

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

rurbdivisions unl~w 

### and wktil the Soveiningbodies 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 

### gOVirnmWta1mtbdfvisfoneg* ~&has .naking it 014~~ that the- ::.:li b&ll&UF8 intenrted in ths **U88 Of,**  **and in**  dealingwith, "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.usoanywhere In th4 

### Aot.thetom ~&xmton'@ohool dl.striats*

or *road distrfota,w althwgh'in the poilao Other ww~nlg 

### rooognieed dl~tFl498ale 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 logi6allyapply to oonxaon

eohcrol and road bistrlot 

### ta,ses aaeeseedand 0017 leoted upon the general State end ooonty rolls at the same l%?WOO~eOtOF up05 the 44me eubdIvIsIo~~'underwhloh 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;reedue the @ountJT, @maion school ,diatridts, 'iuu~road

distrfot~aseeesedend 6oSLeet4b:\Wonthe 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 'ttieoemm%6eIoners

ootit.

ATTORNETGi!BXRALOF

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