Honorable V. C. Marehell, Administrator 

State Soil Conservation Board 

Professional Building 

Temple, Texae 

Dear Sir: Opinion Number O-2249 

Re: Construction of H.B. 20, Acts 

of the Forty-sixth Legislature, 

Regular Session, a.5 to authority 

for the ieeuance of bonds or levying of taxes by an approved Soil 

Coneervatlon Dietrlct created 

pureuent to euch Act. 

We have your letter of April 17, in which you rubmit the following question for our conriderrtion and opinion: 

“DoeI the Etrtr Soil Conservation Iaw, 81 enacted by tha Fortyrlxth Legirlature (LB. #20) authorlee the ianuance of bonda or 

levying of taxer by an approved Soil Conrervatlon Dirtrict?” 

In Subsection (d), Section 2 of the Act, it III declared to 

be the policy of the Legirlature to provide for the conservation of aoil 

and 8011 re6ourcee of thin State and thw to carry out the mandate expressed in Article 16, Section 59, Constitution of Texae. The legielative authority for the creation of such dletrictn aa contemplated 

by the Act 16 therefore predicated upon that article of the Constltutlon from which we quote, in part, Subeection (a) of Section 59: 

“The coneervation and development of all of the natural reeourcea of thie State * * * are each and all hereby declared public right6 and duties, and the Leglelature shall gaee all such -- 

-- laws a6 may be appropriate thereto.” ( UndeGlng ouq.- 

It is evident that the Legislature has undertaken to provide 

legal machinery for the conservation and reclamation of 8011 by the 

enactment of House Bill 20. Subsection (b) of Section 59, Article 16 

of the Constitution, reads a8 follows: 

“There may be created within the State of Texas, or the State 

may be divided into such number of conservation and reclamation 

districts ae may be determined to be essential to the accompllahment of the purposes of this amendment to the Constitution, which 
- . 

Honorable V. C. Marshall, Administrator, page 2 (O-2249) 

districts shall be governmental agencies and body politic and 

corporate, with such powers of government and authority to exer- -- 

cise such rights, privileges and functions concerning the subject -- 

matter of this amendment as mFbe conferred by law." qnder- -- 

scoring ours). 

It is apparent from a reading of the Act that the Legislature 

has endeavored to provide a method by which soil conservation districts 

may be created pursuant to the provisions of Subsection (b) of Section 

59 of Article 16, above quoted. The Act itself enumerates the rights, 

privileges and functions concerning the subject matter which the Leglslature Intended to confer in response to that part of the provision 

which says "may be conferred by law". 

Subsection (c), Section 59, .reads, in part, as follows: 

"The Legislature shall authorize all such indebtedness as 

may be necessary to provide all improvements and the maintenance 

thereof requisite to the achievement of the purposes of this 

amendment, and shall also authorize the levy and collection within said district all such taxes equitably distributed as may be 

necessary for the payment of the interest and the creation of a 

sinking fund for the payment of such bonds * * *". 

This section confers the power upon the Legislature, if in 

Its wisdom such power should be exercised, to authorize the creation 

of debt and the levy of a tax for the purpose of creating a sinking 

fund for the payment of such bonds and the retirement of the interest 

as It accrues thereon. 

It will be noted that the provisions of Section 59, Article 

1.6, are not self-enacting, and that by the terms thereof the Leglslature is charged with the duty of enacting laws appropriate thereto. 

House Bill 20 represents the Legislature's response to the duty imposed 

by this constitutional amendment. Such rights, privileges and powers 

as are conferred by the Act must be considered to represent all of the 

powers the Legislature intended to confer upon such districts. After 

a careful reading of the Act we reach the conclusion that none of the 

provisions of House Bill 20, Acts of the Forty-sixth Legislature, Regular Session, authorizes the issuance of bonds or the creation of debt 

in any form or the levying of taxes for any purpose. 

If such powers are to be construed from the Act, it must be 

by implication, and in view of the terms of Article 16, Section 59, 

directing that the Legislature shall expressly pass such laws as may 

be appropriate to the accomplishment of the purposes enumerated under 

this section, we are of the opinion that no implication can be drawn 

from the language used which would operate in any way to authorize the 

issuance of bonds or the levying of taxes in any form. The Constitution 
Honorable V. C. Marshall, Administrator, page 3 (O-2249) 

declares the organic law of the State end generally comprises the rules 

and maxims in accordance with which the powers of sovereignty are exercised, and where such constitutional provisions direct the Legislature 

to enact laws pursuant thereto, insofar as the Legislature does act, 

the resultant statute becomes the law of the lend. See Cox vs. Robison, 

150 S.W. 1149. 

Section 7 of House Bill 20 enumerates the powers of the dietrict and its supervisors, but the language used meticulously avoids 

the mention of the creation of debt in any form or the levy of any kind 

ofatax. 

You are, therefore, advised that in our opinion House Bill 

20, Acts of the Forty-sixth Legislature, Regular Session, does not authorize the issuance of bonds or the levy of a tax. 

Trusting that the foregoing satisfactorily answers your inquiry, we are 

Very truly yours 

ATTORNEYGENERAL OFTEXAS 

By /e/ Clarence E. Crowe 

Clarence E. Crowe 

Assistant 

CEC-S-In 

APPROVED MAY 8, 1940 

/*I Gerald C. Mann 

ATTORNEY GENERAL OF TEXAS 

APPROVED 

OPINION 

COMMITPEE 

BY /s/ BWB 

CHAIRMAN