**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS** AUSTIN

Mr. Sam T. Holt county Attorney Carthage, Texas Hr. Len E. Almap, Chairmmn ContingentXxpenee committee Cartha&3, %SA8 Gentlemen:

we am in reoelpt

IIschool distrlot~ Tax 

## rrm 85$ to dletriotheld dn the court order

ted herein,we sulsrit B the SleOtiOn i11Ogp1

state eohool fund apportioned to said **distriot,** shall be abrogated to reduoe the tax to 23#.~-Your letter pointe out that an election held on the Blat day or July, 1937, the 'looelmalntenanoe tax **ror** said dIetriOtmm inoreared from W to 30# thereby eatabliehinga 30# tax rate. It Is apparent that the esoond election wa8 held berore the expiration of two yeore after the oommon aohool dirtriotvoted to levy the 5Og tax on lteelf.;.
_ . . ._ _

Mr. Sam T. Holt, #Z

Artlole r0ii0w8: e794,.Rsrl8edClrll Statufe8, 1925, ee8d8 a8

**‘ At**  em time liter the erpiretlon or two year8 lrter eny oommon rohool dlstriothe8 leriet a 8ohool tax on 

### rtnelr twenty property taxpaying qualiriedvoters, or a kjdrlty or suoh

### votce8 or the dIEtriot,ma7 bar! an blsotion held, upon the proper pstltlon of the sount7 judge, to determinewhether suoh tex ahall be abrogated. lnore&rred or dlml h d Said 1 ti h 11 be held end oonduoted a8 othe: L~0ti0n8°i~88~~ **~ikiot.** It the election **be to**  l **bro**e, ate or dlmlnlrrh

the 8ohool tax, the ballot8 shall have wr tten or 

### printed thereon the wordr: *?orabrogating 8ohool t8x,* or ‘Fordlmlnlrhllrg rahool tax to . . . osnt8; and *Mainat abrogating rohool tax,' or 'A&net diminI8hlng 8ohooltax 

### to

. . . oenta.* It the l lsotlon to be detsrmine whothar the tax shall be Inorea8sd, the Mllot8 rhall hero nittan 

### or printed thereon the words: *For lnoresee or school tax* end *Againat lnoreeere of rohool tax.*- (Undor8oorlng ours) fn Beestan

~8. Hays (T.C.A.1914) 163 8. w. 355, wherein an lnjunotlonwss granted to restrain the holding,oi (LnslOotion to reduce a tax rate, dthln two yeers after en election had carried to lnoreero the rate rrom eO# to SO#, the oourt.steted:

*Art1016 2633 (1911)or the 8tatuts,which iuthorltes the holding or an sleotion to 1noreeM e rohool tax l iter l ny dirtriot has levied l rohool tax on itself,provideerr, In substsnoe, that en election to datemlne 

### whetbar8ohool tex whloh has been so levied 8hnll be abrogated oan be held onl Td erter the expirationor two years from the lery or ruoh

(Undersoorlngour81 In the oe8e or WCall ~8. Levi8 (T.C.A.19%) 663 8. 

### 1. 325, the court had under ooneideretlonArticle 9233, Rerised Stetutee, 1911, which lneoreras materiel here I8 fdentloalwith the present Artlole 5794, Revised Civil Slmtuter, 1925, The court held:

*The word8 *ebrogated,' *lnorea8ed,*or *dimlnlehed* are all lnolusi~e,and connote every 

### ohenge~or alteration whloh oan be **mede**In the original **tex.** R7 inoreaee or dl.mInutlon

the rate only in the firat tax lo changed. Ry abrOgCitiOn

the firat tax I8 sompletslydone l wsy with. ReIther ot these three rewlte might 

### be l ooompllahed

### by 8ubstItutIonor another tax, the sifeot of which wouldr
. - . . .

Mr. Sam T. Hoit, ~#S

be to do ewey wlth the first end l neot l new end ditrerent tax In lta steed. If the l ooond electionwrought no'ohenge in the tax, whloh IO not 8erIou8lyContended, it wan mot or 8upereregetlon--•

### mereuaelere iormalltywhich 

### ought not to be oountenenoed in the serious efieIr8 or government. "It 18 our view thet the oleer Import 0r Artiole 2833 in that onoe 8 tex in voted in 8 dintriot it-in4 unnltereble for et leest two Jeers. Therefore, ~nle88 the ilrat lleotlonwere suooe88full~contested, 4nd held not to here oerried, the tex thereln voted mU8t be held to be in roroe ror two reera 

### rr0mthe date 

### or the rlr8t election, end the raoond election, in that event, wall Of no 

## arm. If the content &ould re8ult in **doolarlng** the flr8t l

loctlon againstthe tex, then the reoond eleOtlon would be valid. The qUO8tiOU or the validity or the rlret election 18 therero'i-e not moot." Undir.the r8OtO rteted it in our opinion thet the eleotion held on Jane 10, 1939, In theAntlooh Common School DiOtriOt No. 37, to ebrogete or diUIinl8h the SO# levy to a Z!5#levy we8 unauthorized in law end therfore void since It we8 held before the expiretion ot two Jeers miter the sohooldi8trIbthod levied 8 SOhO tex Oi sag on itSdie The eleotlon'ofJune 10, 1939, being void the dletriotnow has 

### a SO#rate. Yours 

### very truly

CCC:N h?PROVEDAUG 36, i939 (Signed)Gerald C. Hem ATTORNEY GENERdL **OF** TEXAS **AmORNEY GENERAL** OF TEXAS

Approved Opinion Committee g.v.v~-J;

B*