I 

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&ICE OF THE ‘ATTORNEY GENERAL- Oi= TEXAS ’ 

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icM* 0. UAVW 

-IluL .I . 

. 

&uarjr l8, 1939 . 

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“3; 

.*4; 

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.-g.1 

S3 To3 Green County liable for the County nnd 

Eohool District taxes lovied on this County 

Sohool I.&i for tha yeerr, 1932 throuzh 19X? 

. ', 

if the Couuty is,lictbl& for the:C&.mty taxes 

for the yeert~l9W through 1936,.can the,ComniseSonersl Court ~legully rez& *u&y taxes?' 

: 

ti state6 in.4C Tex. Jurc,XiXI,:~?~ri-dr to.the &option 

OS Const. Art. 7, Sea, Ba, la&s CTentea‘Wcountics for~e.&~aatioml purposfq.vzere~exenpt Qors taxation bk .$%rce of Const.; 

Art. ll; SOO,.~, and.!&; I,X&VL 6,. . . ." .Dou~herty v, Thoqson, 

71Tex. 19.2, 9 ,$i:TX. 99;.Davfs v. Bwnett. 77'Tex..3, 13'Si-%. '~ 

613; end Xontgcb$eiy..vi Peaah River &uzb~.Co$qany, 54 Tex;.Civ., 

App. 143,.ll7 3.'17.' FO61, 

Artiglo:'ll,.Zkotion. 9, of the‘cckstitution of licks, 

vihich Is still.,ln olfect,'&rovldes;in part,:as foilws: 

"The property tif~.oounCLes, &ties aqua t&fins,. 

.omed ami-heM only rbr:publio pwpc+w /'. . and 

all other prop&ty devote!XexcJ.usively. to the use. 

en& bctie?it of..the pubL.ib shall 'LB exeqt frm'iorc&. 

as18 gnrl. fra taxstioh-" 

.krtl618'7~~e,otlon 0, r;hich IS nlso,still'~in"3fieo~, 

ptiovides, in peft,~.gs' folloiis: ,-~ " y 
l&.'Ralph~Lo~an, i?ebruary 18, 1939, PaSe 3 

*All lands here?ororo, or her&fter granted to 

the aeveral.countios..of this state for educational 

purposes,.ere ot rlSht the property of ssid counties 

respeotively,.to which they were granted, and title 

thereto is vested in enid oounties . . ..sOid lcn&s, 

8x18 the.pro.oeeds thereof, v&en sold, ah311 be helct by 

said oountSes alone as 8 trust for the benotit OS 

pub110 sohools therein." . . 

. 

The 18~ prior.to the adoption 0r Artlole.'l seotion 

:'6a, was expkeseed in,Daqherty V* Thompaon,~ supra, ai rollova?' 

*Sn .wQw or the ptivisions made by the CO& 

etitution’ di.this state iOr the estebliahvm& ona 

ll@itensn,~e~~or pub140 free sohools,no one would 

oonten&thnt ~airds helibby eountl3a. ror thatpur-' 

pose.were.not held aoleIy,<or a publlo.purpose. 

Lends so.set apart .and solemnly appropriated for 

8~p&iose 80 ~esaentially publio zts.iu the me%&+ 

.: 

Biiti. inl926 a eh&xige.v& maQe tit& refer&c6 'to 'taxa-. 

tioi oi' -ce&&n:school. ma by ylrtue OS' the adoption 0r..kti0x6 4 

7, Seotion.6a~.o~.the Coti,t~tutian,~in.the form ot an'amendment,. 

8~ r0n0G3: 

*All @oulture or Srazin2 s'ohool&d mentioned% a3otion% Oi: .thiS artiq1.e owned by any 

county shall be oub&ct to tcmtion except rorst3te 

;I& to-.'the, ssme.'extent as' lands pri&ately.~o&-, 

. (Seo. Ba, Art. 7; ?dopte&clection November 2; 

1926;.procl&cetion January 29, 1927.) . . 

.It ~111 be noticed thz&Lrt, 7, Sac.--60, &ys thet 

"agricultur3 or grazinS,s~hoolnnd".,shall be..t;rxo& and this 

brin6r;.up th3 questbn.of.vhether or not there is-some other-~:; 

kind ofi school.1eni~tti.t cenuot .- be taxed. This &+etioni.s. 

clsri$ied by Article 5310 of,the~ Beviscd Civil Sfetuf3s:of. 

%XRS, zrhirsh provides,, .$n~ part, a8 fo:love: 

"The Commlsuioner (of the'Genara1 P,&l Office) 

ehali ircm time to~tlme, a~. the .publis interest nsy 

require,~ cl%&.fy or ro&issi.fy, velue.or rev3lu3, : .. 
.’ 

: 

ii Ralph Logan, W&uary.lt3, lQg9, Pqe i . _ . 

. , . 

. any of the lends included in this ohcptor, deqignatiilC the szim as a&cultural, ~rezing, or tirzber 

or a co%b&atlon of said alaszi:iaations, accordfng 

to the facts in the~particuler @aso, au#%sh8n entry 

of the olassifiaation and the rqqraisement is nado 

on the records. or the Land.Cfilce, qo further aotioq 

.on the pert of the Co'?mis~ioner; nor ncitice to the 

Cormty Clark shall b8 rtzciuired to give effect there- 

-towi' (Pare&basis ours) 

crltf; refermice t&tioh 018~s' of sahool lauds Is taxAS, and..whiOh:o~lass~iS notby virtue 0r tit. 7, $8~. 6a 0r the 

:Coustitut~on; aiid.ArL'5310, 3, C, S, the 0888 or Childmss 

COU&ysY;s%~toI.l' fnd8p-&e< SO&O93 DiEtfiat, '95 S, ,Wr (2)~ 

#. : . . 

_ 

Vlid8r~'seotiou 6s; Supx%; Of 'the:Co&t%tution,. ' 

aohobl~lsnds belonging to any county are not taxable- 

-unlessuch lands are'agloultural or grazing lands.: 

ManmStlJr,~ th8rSror8, ir a oounty*s sobs01 lands 

: aare &3S3lf~.8d as tb&imd .lands, .they.isoald pot be 

?UajciOtl to :tatatio~.*~'~~ _. 

. ., 

I& ~8Si.tiiiit the'Zid8:.iri the O&8-.$l+ quote&-ie‘ 

4&r8bt:8~~.SSiOxl Of.th8 kSV,- 

'-Ther8fore,'.it'tho school land.you ask about. Is~&las&- 

tied as t&aber land, our angflcer t6‘yOur t$rst qU8StiOIl~ is that Ton 

hen Couixty is not liable iOr thecounty ,and SohooZ,bistriot 

taxes loviod on this land for the years you neation. 

.But;?nihat~ ~s..the~~ans-;cr~ it this. land is olassiried~as 

agricultural or graziug .land?' YOU do.not Pive its'clas,sifiohtion.

Eozaever, you do .sey that it is, located in TOP Green Bounty; .and 

ulth that.sugge.stlon, aa. to the ~g8o~~eph~oal~locstfon oi the 

laid, ue.think'%eought to be,able to make a ~bnolusion~.aS:to 

fts classificatiofi in~the s.qae.npnner that courts teke judrc@l 

notice of certain thinC.8. Chief Justioe Cure.ton~"took judicial 

notice of the *&meral .physio@sphla r"8?turesw of acounty, 

I. 0.X. R. Co. v..?Ioa(+& X21 Tex. 255, ,49 3,,.,%. (2) 4l.4; Justice 

Shmp said it is propbr,t~ take- $udicial,q~tica.~i the locvtion 

of izouutains tnd-.the courses~oi'rivers; State. v~.BradfoArd, 121 

Tex. S&5, 50 2. f. (2) l&5; Justice Xid3lebmok~Aook judicial 

notice that the .scenery is beeutif& on the route fro3 Port 

ilrthur to Calveston, T. & F, Si'Ry. Co. v. Zchevoi~ht, ~Sl:C..3, 

~802, Justlce~~uimi took jud$oidl notioe -th&the Qulf Coast 

~ciion of fro2as is *flat, low end 3arshyn,~ Jerr0rti6n Couiity 

Crcinup3 Dist. X0.,6 v. XcPadXn, 291~ Sip X.~ 322;.,ChieS~ &u+tiiA 
?e 

XT. Ralph l&n, ??eb&l'y LB, lQSQ,.,PeEe 5 ,i 

._ .' 

: 

Fly took judioial notice th:; ::ebb County is *in a dry or S&Z& 

srld portion of ths state", Rosotti v. %;lilla, 199 S. Z. 526; 

cgier Justice huff took judicial notics thct 3usfian thistles 

@0u throughout Texzs end are a 3rest nuisn,noe, Y&ace P'. CW~t.hsri-~ 

', I%uls3s i?y. or Teins, 132 3. ?i. 743; andJustioo H$&ns t00Ic . 

judicial notice that "prairie docs are freut pasts-upon th8 

Catt18 ramhes Oi'z8St8l.n TeXaSa, 3lauchter Cattle.& vS. Pastana, 217 8. 2. 749.' yortlficd'wlth the~knOw18dFa~that these 

lud385 took judicial 4OtiO8 of the ‘things ommrated above, u8 

think We SS8 entitled t0 '5uy that .it is oOZUOakZlO=18d38 that * 

min Oreeri *unty*s r0r0sts oontlist alsmst 8xolusive1y 0r 6 fm . 

soatterod *squlte trees, intezspersed with SOL26 peoon trfmsand. p05sibly mxue other.varieties OOOaSiOnally, and that Toad 

cTeea.cOuu~y%3 ratpb ,as a pr~spexuus tmmuudty of rim 0laSs . 

tdt24tqs has spread rf.tr aa wide r0r smy.r8asons, but.not b5-:. 

atme 0r itii luzber busin888. Everybody knows that Ton Creqn 

COuntyuotidhaVe a hard time fMppOTtin& 8 SBU Xltl.l, but-thatit. yanks .with the very beStwhen it oosw to raising sheeganii, 

::'goatS.aa well &a aatt1e in its gr8st tide. Op8n~l3paO8& ‘fh8, 

rhl thltb 0r the -situation ia. that nono 0r its ~aud5,.5oh00i.. 

Or oth8ruis&,.have b+m:allesSXf%ed as timbered lagds.:They trr+; 

all agricultursl nnd @~z$ti& lands, and eV8~bOay knOv5 that 

faot. Therefora, we 'willaot fai&'to ~ans?ce~ your~'q$matiOn be-. 

Oause 0r yor;lr~ia~l~~.~,,~2v~~fh8~olass~r~ca~~~~.~~th8~~-andr: 

~ei*lu.uoar.~~~er.;yOnr.qUeStidiiS 0i1 .$lu? baas th0t: 

: . 

Artialo"7, -3eotion ba, whigh is n0ff the'1aw; provides 

twt -0ll. sprimt~8~@X&.iIln&PIUId.. ~.O?i118dby'azlrOO~ty 

shall be subjeot to taxatidn".o~oept for Oertaiq kind of ta&% 

A8 ior the kind g$ ta%ea.lor~which.the county is liable, it ds 

axiomtiO that 

'liable for the-hat accrued-prl‘or'.td the zst.8 thst;'.it 

y-jS not i&dj,xl.duaX+Or-oLylooaersenally. " 

regained mtirohip of the land. By virtub'of Artlcl& 7151.,:8. &S. 

-the 1Iability for ta-es for.t-he.yocr is fixed on the persorr:who 

the land on Jzxiunry 1st. 'xhls rule was stated in thd oat% of' 

~Xutcrs~vc Indcfenc?ent'Sahool District of Zvaut, 2CS S. 'ii. 574,~ 

w r0ii02s: 

"Theov.zmship~'of pioporty on the, lst.day of 

. Janumy:Or" s,ny.yesr &reo.tes alfnbil$ty on.the part. 

OP tho .w.ner for: taxes lerke? ~,u$on suoh.prop8rt.y for". 

.that ywr.:' ,~ 

you do, nit civo the.dato od rihioh:th6 i0uuty rf&aInad-title 'ti 

the lax~d, bit you do.say'th%t "dur:ng th8 latter part Of. l&37, 
. : 

SW. 

: 

Ralph LoSsn, Pebxuary 18% 1939, Pam 6 

.." 

. 

.and the early Rortion of 1932, this county foreclosed its 

vendora 0lien* ,manS we aosm that it.obtafnod title and themby becam o:.nor at that tine. 

is for t&t IfInd ot taxoo~ior which the oounty'is 

liable, but which ahommd prior to the-time the county beocne 

owner ot the land, that is before the County foreclosed ite 

vendor's lien and ther:?by m-ooquired the property, m believe 

. that the County is not lndi9idually or personally liable, tut 

the lad is still.subje~to those taxes, end the County ao-' 

@xed the land subdeot to Wm.:-This.la the rule aouorUXng_ 

;to the case of Childres4.County.v~ State, &27 Tex. ti3, 92 sr:V. 

(e)'lOll, whi4h involV4d~ the.llabIlity~of a.,Cfmnty ior tax48 

:on its~agrioultur4 s&ml land;:aud tinthat uase the coqt sai&: 

Under the tornus & Brtie&e 7,'Seotios 6a;quoted jibove, 

uall.agricultural'or grazing sohool land . . . ovmad by any 

pounty. 

'F= 

. . shall be.subjeot to.$axation, axceRt for State our-. 

Th4 jpbra~o~~%jccopt.ror St&e puxposos" only iwau,s what 

t.says, that ir, that this land. i4 not .subfeat to Stat4 trtxe& 

It is %loarly-subJect to.Couuty o&School District t4xocoa.z 

. 

"shall 

Artialla 7, Sectitin 6a, 

L be subje& to tax&ion 

says further that the land 

. ;. . . to the.snn8 extent ,af3 lands 

pritwtely .o::nad.* T:B beLieV8 that thk:1a8: I$lTua8 Ti9;ec?nS.in 

tho u::m nmucr and .at the si.wa rate.that.pr,rivately o.%md land 

is taxed. 

Our ons?ier. tom your' first tqmstion, on the ba& that. 

this is a~rioulturel or erazing school land, is- that for.t,hoae, 

jwsrs curing which Tog Gr44n,Couuty WCS oznex of the 'land (us 

c$ January 1st of the yefQ?),,..which vfa'o niter it h& foroa'losed 

:its vendor's lIon,'the County in 1tidiVidually liable for the 

County-and Sohool Mstrict taxes (o:e do.not InoX'v~hehethor that 
.title passed boforo or aftor Janunry 1;-'193S); and :or those 

prior years durznr'uhioh the puzahsaar WCS o-mar end the County 

only hed a lien tho.County.ls not irrdividuallyiable for the 

County am? Sohool Dlstriot foxes but the laud ‘is‘aubjeot to 

those taxes, and.tho County mays.oy-.t&92~~~azgs to prot~m..wte, 

land rroa foreclosur4 for th&a.ii it so.deai~ees. 

w uili'no#'diac.uas your next tie quoations, tiiuebera 

t-so end three, together. '_ 

As .-id. Sq liT6x. 'ifur; 565* '-4 00u& C0d5sioneia* 

court~~is the ~otive.gov.&n%ng body .of the oounty, vith.a juriadiotion that~..touehea'in‘6~ mapeot alPoSt 4vary fgatUF4 Oi the 

4ouuty*a bueluesa;.'eud the court has full end ~naral.~&.erge of 

,th4 budh4SS a'ifeirs'or the Oolulty~, atit tbia rule 16 limited 

by %he. rule stated In the., ~854 pi. Lendman j.. State, ,.27-S. ii. 

.(2~264, as mlOviJ5i' 

%qraiaaione~s* :Conrts aan eprc:$ae "dnly &a& 

pox4rs. as the~Con+itutiqn or the'Le&ialatu+w.spe,oi- 

.fl&ly .oqlfar opqn:;+esl~ .fxulBtitution,~ Art. 5‘ 8eOI 

‘_ .'Thii sm3rule was eipresscd:in'the'aas~.a!e:oi Bl& v. 

Qrr, 90 T&x. 492,39.5, %?. 558,m.d k3llS C6uity -i~r ~8saS 

~~t~,~~~O'~ex..605,~4Q S. Tii, 403. 

.I 

The'conatituuional 'maut'.of'. pgwer to the Cozmiseioaera* 

.Court is Mxud.In Article 5; Section l&and h.rtGle 8, Se&ion 

18, of the Whatitution oP.Toxas; aud the statutory &rant of 

pwaer is iound,,in Titlo 14..(erticloa 2339. to.23720.. inoluaive) 

ond hrticles' 7206,~ 7211, and-7212, of the -9&9iaed Civil Statutes 

of Texss; but no outhori$y for the ComiscionersV oourt to redt 

.texes or.to~r.ele~se aocrued tax ola&s 1s .stated in~the provisional 

.of the Conatitution..nnc! stntutcs. 

._ Xe 'have been umble tb .find miy oonstltutional or 

statutory euthority for any othk offiolal, state or county, to . 

mait tnxco or r414ass rccrued tax..glcius In this.kiua OS .a 

'sftuation., 

Xt.mit-ht.ba.-su~~estcd:th~t the Eoe'rd of Trustcce or so24 

', other.-off'iclal of..the School D$strict could rezzith4 school tares, 

but we do.not fdnd nny authority for thi$ to bo dooe. As far ais '_' 
Zir. &iph tican, February,18, 1939, Pace 8 

I... . . 

_, . 

‘. .. 

we oan ascertain there' is no Tehcas appollate oourt case direct3.y on.the question, but the language in~tho ease of Oliver v. 

Csrsner, 39 Tex. 390, indloates that it oan not be done. III 

that ease it is said: 

V!he~Le~islature.vested~in the.schooi direotors 

a disoretionary powir to levy suoh tax as in their . 

Jud@gent the publio neoessfties required.. This disoreti~n when once,exerbised in fixing the asmuut of 

tax to bei levied for eny.~ne year was exhaustad, and 

the’seoond board of direotore oould not revise and 

set: asiUe.the~disoretiomry action of th~.romer 

.Nardi.“’ 

ke b~Xi8ve.thatboth~.of.th8se'qu&tion& that is the. 

.ti.&lkasitig 61 oounty taies.and the~r~leasing~bt.e'chool taxes, is 

&ohtroUAd by the general rule:as stated in'B.Cooley on Tax+ 

tion,,. 4th.Zd. -2493,.as hollows: . - 

wGsn8r.ally.tax~ qmOi3~,.,0r 'board& or: oounty 

C&tld~Sidn8rS, OS th8:lik8,.h$V8 DO p&8r~%O OCm-' 

~jO?&iiSO .b .tQX, Oti,to-:l'818lW3. it 'PnjOlly. O&' in'pC&, 

:tmlem S&3,oial4 anthqriti@ by'statute. So, where 

nn assessmellt has becozie final, akscigsing offioers 

have ao.authority to agree.that: u the taxpayer pay. 

.thd outient‘taxee they would forego ~oo~leoting the 

taxes ror-precsding ydars.-. 

This leaves the'questldn'oi whether'or not the Lo&ature. can remit .agy'oT thesetaxes. ke,think this is oontrolled 

by srticle 3, .%&ion 53 of the Constitution, nhich'says: .: 

Vhe.Le~i6lature .ahalL-dsve Ao:iouer to release. 

or extiq@ish, or the reSedsing or.ex-.- : 

tiri@shing, 

lfnbility or 

art,' the indebtedness, 

corporation nor itidi- 

-vidwl, to this Sta~te or to any'ootity or defiqed sub- . 

division thereof, .orother'munioipnl oorporetion 

therein; exoept delinquent taxes %hich hav'e bean due 

for a :eriod.o~ a~t~letis't ten years." 

&unties are.specif-foally:ne.~tioned in this'artikle, . 

and. school districts eve,c'ortaialy ind&udod in the phrase 

_' 

: 
: . 

: ,*:Ralph'Lo~an, y8Sl'ual-y iu, 19-~lf,.~a& 9. 

\ 

'derided subdivision thereor'". ;-- 28 bQlibv8 th;ct t&&S SCOtiOn 

nS&lS that the kqk3latUre CQI Only r8ZIit tr?XeS.in asses of.th:is 

kin&after suoh t;lXQS hsv8 been dU8,fOr at' l8aSt t8ri yeiA-S. 

They.hsve not beal) due that long in th+ 038%. 

'. 

-'Our ans'aer to yO&! aeoodd~'quQStiOn'is that the Corn--3 '

misSioiQrS* Court oanntit lQ@ly r&t the OOFty +AkxQS in 

thi.S OSS8. .. 

I: 

-. 

O& kw3+.to your third '&l%stiOn iS~'thathere is 

not any legal. method by.whioh these school district taxes oan 

., 

'bo-remitted: 

.. 0.. 

-1 7' '&t~O~~.~i5&+kfhich V&t intO 8rrQOt iri 1927, RIWideS 

68 r0n0m: 

why .ootq3tydn this Stat%: owning:Gny -iamyxt&-. 

tioned.and .rer@f?ed to in Zeotion Ga oi~iirtioh3 VII . 'Of th~O~nsfLtoti.~a.Or.TO~S adopted~ by th%:jpeOp18 

~. as an.am6ndmnt~to the Co;ls~ittiti+andtiti$. 3.; R. . . 

:. No.;lO;~$.the,Ro@ular Sess%on of~,th8..39th &e~$slature, 

:. . :.ia here~:auth6ri&?d to-pay taxes day, and:lar;iully 

l33ViQ&~n3he sam3'ou~ 0r $he;couMy!? ~repenuede-. 

rived from-suoh.land. Iri th6 'QV~iit.lUQ? Cou9ty: has no '~ 

SUO$. P.~VQTIUQ, ?.WOh..tCiXiM S&m be paid Out ,Of;.$h8 

.. &ieral-*d~Or.the county,:and ir~8ny'Cbur+y .&as stir&lent. .0r.~ SuOh rQV2nU8 to pay .only-a portion.or.suoh 

taxes th&:rbminde5 shall be paid,out;of.the @neral 

.~ 

nind of the'oouuty.. (Aots 1927,~SrOth Le&..lst C-. S. 

~ p. 20,-Ch.~ 1o;~seo. Z)." '- 

__-- 

_.- 

: ..- This. &&a% .&s intonded'to ogVe&~~'thQ kiid~~of s.itua- 

.y tion youhave in'this OeS8. In. the raots you'havs;'S$ated' you 

Say thst SiZlOe oCtO>Q~.l,.l935; TOXI Cr88A COWlty ti.23 rfXQiv%d 

.i about ~24,OOO;aS inter~a.t'amney aud lease,mney.~roq.all of its 

:. school lands., only~~~.Smll.~ortion ~ofti+3,b~itig f'rQa this 

particular lrind. 28. bclicve thnt .OQly the rQVQ,nUQ.dQriV~d irp;il 

tho prtioular lana. onn be wee. to pay th8 'Coutity and Sohool 

Ekstrict taxes-due on this land, and this belier is.'beotiuso this~ 

Stutut.8 ssys the.Co&saiOaerZi * Court :shall po;y the. taves “Out 

Of the County*s iFQVqnU8 derived frm such land.'@ . ..Z%ich land* 

zmns the pnrtiouler la~nd fro3 which the-revenue is~darivod. 

.~ 

Xi: Giio tiiic?nei ’ that idy &exlu~~ &rive& frOm this'. 

$&i&flnr lolid efter 'the State o%.zr?d the'land~ call .bbo used’~ to 

pay thesa taxo$ and this beliaiis bacauae tha~,statute says 

"any douaty . ~! . omini: any,Innd mntlon~d and referral to ins 
lb. Ralph. Lo&t, I&uary 

. . . 

Seotion 60 'or Lrtrcle VII 

tarog . . . levied on the 

18,. 1939, Iqg3 10 

. . 

l í . . 13 hereby authorized to ‘pzy 

83x8 . . ..“. ‘%8 lend ZIuSt b0 

aotually OLined by tha 3tZit8 in Order for the rW?QIlU8 rr03,it 

to be.So used, and I’QVQIhl8 from th8 kAXLd in the fO= Of.iatQreat onvendor_'a lien notes derived~before the County ro&ained 

\ 

tltl8 to the land oould not be UBOd to pay these ik?XaS. YOU 

say that *during ths'lotter 'part Of 1937 and the early portion 

\ 

or 1938 this county foroolosad it8 VendoPs lien*, and %a assums 

it obtained title at that t&m. 

our mlSWer to your r0mh quo3tion is that tho oounty 

. oah ~0 into the Available'Sohool Z'und and take out a suat~eauai 

to t&a total revenue derivedrrozuthis particular land aft&the 

State regained tit.18 to it %.n 19?i‘l Or 1928, but not take out 

anymore for IhiS: purpose, and +t.oan us0 this.sm t0 pay.the 

gty,ahd Uoho~l.District taxes due'Sor the years 1932 through 

. 

-; 

‘Tl8 atil nov w into-your ~tirth qu8Stion. xn ansv&ix~ 

this ~~QS~~On~~~!ar~'oSsuning.that th8 money ava%lshle under our 

~cnsrrer-to yo* fourth question is.not aufrioient to pay the 

tq85 due, Xe believe that Arti 715Oa. quotwd above, antswers. this -qu8stion* It SJ?QCifiOfi~y SayB t&t "if8Ily OOtIIlty 

be8 Suf~$Oi~t of s&h ~~.~~QUUQ.tO~~a~-:o~y a ptirti.on'-Of au&.' " 

.tax8~~.th%.rema$ndar ShalLbe'.paid out of-the- ~dne,raZ iand.oi'.tha 

county.-", 

Our .ansrrcir to-.your rirth question is that the County 

~*~&ter-using the. rlloney avtdlablo a5 ret out ki our answer to .yo& 

]Pourth'question;:~~Oan pay-the.balanOe duet on these texss out.of 

the General Fund:-or. the County. 

Your0 vary truly 

cQCi1 $. !k#asdh 

Asui~tent