HonorableV. C. Marehell, Administrator

State Soil ConservationBoard Professional Building Temple, Texae
Dear Sir: OpinionNumber O-2249 Re: Construction of H.B. 20, Acts of the Forty-sixth Legislature, Regular Session,a.5to authority for the ieeuanceof bonds or levying of taxes by an approved Soil ConeervatlonDietrlct created pureuent to euchAct. Wehave your letter of April 

### 17, inwhich you rubmitthe following question for our conriderrtionand 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, Constitutionof Texae. The legielative authority for the creation of such dletrictnaa contemplated by the Act 16 therefore predicatedupon that article of the Constltutlon from which we quote, in part, Subeection (a) of Section 59:

“The coneervationand development of all of the natural reeourcea of thie State * * * are each and all hereby declaredpublic right6 and duties, and the Leglelature shall gaee all such -- laws a6 may be appropriate thereto.” ( -- UndeGlng ouq.- It is evident that the Legislaturehas undertaken to provide legal machinery for the conservationand reclamationof 8011by the enactment of House Bill 20. Subsection (b) of Section 59, Article 16 of the Constitution, reads a8 follows:

“Theremay be createdwithin the State of Texas, or the State may be divided into such number of conservationand reclamation districts ae may be determinedto 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 shallbe governmentalagencies and body politic and corporate,with suchpowers of governmentand authority to exer- -- cise such rights,privileges and functions concerningthe subject -- matter of this amendment as mFbe conferredby 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 conservationdistricts may be createdpursuant to the provisions of Subsection (b) of Section 59 of Article 16, above quoted. The Act itself enumerates the rights, privileges and functions concerningthe subjectmatter which the Leglslature Intendedto confer in response to that part of the provision which says "maybe conferredby law".

Subsection (c), Section 59, .reads,in part, as follows: "The Legislature shall authorize all such indebtednessas may be necessary to provide all improvementsand the maintenance thereof requisiteto the achievement of the purposes of this amendment, and shall also authorize the levy and collectionwithin said district all such taxes equitably distributedas may be necessary for the payment of the interestand the creation of a sinking fund for the payment of suchbonds * * *". This section confers the power upon the Legislature, if in Itswisdom such power shouldbe exercised, to authorize the creation of debt and the levy of a tax for the purpose of creatinga sinking fund for the payment of suchbonds 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 chargedwith the duty of enacting laws appropriate thereto. House Bill 20 represents the Legislature'sresponse to the duty imposed by this constitutionalamendment. Such rights, privileges and powers as are conferredby the Act must be consideredto represent all of the powers the Legislature intendedto conferupon 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 appropriateto the accomplishment of the purposes enumeratedunder this section,we are of the opinion that no implicationcan be drawn from the languageused which would operate in any way to authorize the issuance of bonds or the levying of taxes in any form. The ConstitutionHonorableV. C. Marshall,Administrator, page 3 (O-2249)

declaresthe organic law of the State end generally comprisesthe rules and maxims in accordancewith which the powers of sovereigntyare exercised, and where such constitutionalprovisions direct the Legislature to enact laws pursuant thereto, insofaras the Legislature does act, the resultant statutebecomes 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 meticulouslyavoids the mention of the creation of debt in any form or the levy of any kind ofatax.
You are, therefore, advised that in our opinionHouse 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 satisfactorilyanswers your inquiry,we are Very truly yours ATTORNEYGENERAL OFTEXAS

By /e/ Clarence E. Crowe

ClarenceE. Crowe

Assistant
CEC-S-In

APPROVED MAY 8, 1940

/*I Gerald C. Mann
ATTORNEY GENERAL OF TEXAS

APPROVED OPINION COMMITPEE
BY /s/ BWB CHAIRMAN