I :.

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

. - _-.-

. . icM* 0.UAVW -IluL .I

.

. &uarjr l8, 1939
. -._.

“3;

.*4;

. .-g.1

S3 To3 GreenCounty liable for the Countynnd EohoolDistrict

taxes loviedon this County SohoolI.&i for tha yeerr, 1932 throuzh

19X?

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

taxes for the yeert~l9W through1936,.canthe,ComniseSonersl

Court~legully

rez& *u&y taxes?' :

ti state6in.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,:asfoilws: "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:

,-~ " yl&.'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 theretois 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 sohoolstherein."

. .
. 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.thisstate 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.setapart .andsolemnly 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 countyshall be oub&ct to tcmtion exceptrorst3te ;I& to-.'the,

ssme.'extent

as' landspri&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~hool

nnd".,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 Article5310 of,the~ BeviscdCivil Sfetuf3s:of. %XRS, zrhirsh

provides,,

.$n~ part, a8 fo:love: "The Commlsuioner

(of the'Genara1

P,&l Office) ehaliircm 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 shallb8 rtzciuired to give effectthere- -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 countyare not taxable- -unless uch lands are'agloultural 

### or grazinglands.: ManmStlJr,~ th8rSror8, 

### ir a oounty*s sobs01lands : 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 schoolland.you

ask about.

Is~&las&- tied as t&aberland, our angflcer t6‘yOurt$rst qU8StiOIl~ is thatTon hen Couixty

is not liableiOr thecounty ,and SohooZ,bistriot taxes loviodon this land for the yearsyou 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,

locatedin TOP Green Bounty;.and ulth that.sugge.stlon, aa. to the ~g8o~~eph~oal~locstfon oi the laid, ue.think'%eought to be,ableto make a ~bnolusion~.aS:to fts classificatiofi

in~thes.qae.npnner

that courtsteke judrc@l noticeof certain

thinC.8.

Chief JustioeCure.ton~"took judicial noticeof 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~Aookjudicial noticethat 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 ~ciionof 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

noticsthct 3usfian thistles @0u throughout

Texzs end are a 3rest nuisn,noe, Y&aceP'.

CW~t.hsri-~ ', I%uls3s

i?y. or Teins, 132 3. ?i. 743; andJustiooH$&ns t00Ic
. judicial

noticethat "prairie docs are freutpasts-upon th8 Catt18ramhes 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 thinkWe SS8 entitled t0 '5uy that .itis oOZUOakZlO=18d38 that * min Oreeri *unty*s r0r0sts oontlist alsmst 8xolusive1y

0r 6 fm
. soatterod

*squlte trees,intezspersed with SOL26

peoon trfms**and.**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 verybeStwhen 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 knOv5that faot. Therefora,

we 'willaotfai&'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 shallbe 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 fixedon the persorr:who the land on Jzxiunry 1st. 'xhls

rule was statedin 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

a lfnbil$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. : RalphLoSsn,Pebxuary18% 1939, Pam 6 .."

. .and the earlyRortionof 1932, this county foreclosed its vendora 0 lien* ,manS we aosm that it.obtafnod titleand 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 Countyforeclosed ite vendor's

lien and ther:?by

m-ooquired the property, m believe

. that the Countyis not lndi9idually or personally

liable,tut the lad is still.subje~t o those taxes,end the Countyao-' @xed the land subdeot to Wm.:-This.la the rule aouorUXng_ ;tothe case of Childres4.County.v~ State, &27 Tex. ti3, 92 sr:V. (e)'lOll,

whi4h involV4d~

the.llabIlity~of

a.,Cfmnty

ior tax48 :onits~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
. . . ovmadby any pounty. 'F= . . shallbe.subjeot to.$axation,

axceRtfor Stateour-. 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, Lbe subje& to tax&ion says furtherthat 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

SohoolMstrict taxes (o:e do.notInoX'v~hehethor that.title passedboforoor aftor Janunry1;-'193S); and :or those prioryearsdurznr'uhioh the puzahsaar

WCS o-mar end the County only hed a lien tho.County.ls not irrdividually

iablefor the Countyam? 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.iiit 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 .ofthe 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 Article5; Section l&and h.rtGle 8, Se&ion 18, of the Whatitution oP.Toxas; aud the statutory

&rantof 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 ComiscionersVoourtto redt .texes or.to~r.ele~se

aocruedtax 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 rezzit

h4 schooltares, but we do.notfdnd 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.thequestion,

but the language

in~thoease 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 fixingthe asmuutof tax to bei

leviedfor eny.~ne

year was exhaustad, and the’seoond

board of direotore

oouldnot **revise** and set: asiUe.the~disoretiomry actionof th~.romer .Nardi.“’ ke b~Xi8ve.thatboth~.of.th8se'qu&tion& that is the. .ti.&lkasitig

61 oountytaies.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 leavesthe'questldn'oi whether'or

not the Lo&ature. can remit .agy'oT

thesetaxes. ke,thinkthis is oontrolled by srticle3, .%&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 defiqedsub-
. division

thereof,

.orother'munioipnl

oorporetion therein;

exoeptdelinquent

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 t8riyeiA-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~'that

here is not any legal.

methodby.whioh

these school

district

taxes oan ., 'bo-remitted:

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

-1 7' 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%onof~,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 tionyouhave in'this OeS8. In.

the raotsyou'havs;'S$ated' you Say thst SiZlOe

oCtO>Q~.l,.l935;

TOXI Cr88ACOWlty 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.** bclicvethnt .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 belieris.'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 bacauaetha~,statute says "anydouaty
. ~! . omini:any,Innd mntlon~d and referralto inslb. Ralph. Lo&t, I&uary

. ..

Seotion 60 'or Lrtrcle VII tarog . . . levied on the 18,. 1939, Iqg3 10

. . lí . . 13 hereby authorized to ‘pzy **83x8**

**. .**  **.. “** 

**. ‘**  **%8** lend ZIuSt b0 aotually OLinedby tha 3tZit8 in Order for the **rW?QIlU8** rr03,it to be.So used, and I’QVQIhl8 from th8 kAXLd in the fO= Of.iatQr**eat** 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

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**‘ 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~$Oi~t of s&h **~~.~~QUUQ.tO~~a~-:o~y a**  ptirti.on'-Of au&.' " .tax8~~.th%.rema$ndarShalLbe'.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