### THE ATIXBIA~NEW GENERAL OF %kXAS

Mr. WilliamW. Day OpinionNo. M-355 CountyAttorney,Calhoun County Port Lavaca, Texas Re: Whether Calhoun County can levy an ad valorem or a productionor any other kind of tax upon Dear Mr. Day: ahell oc mud shell.
You aak our opinion in answer to the queetionwhether Calhoun Countyhas authority to levy an ad valorem tax or a produatlon tax or any other kind of tax on ahell or mud shell takenby permit from the public waters ff this state,pursuant to Articles 4051, 4052, 4053 and 4053d, and then bold to privateparties who immediatelyremove same out of the oounty. Our opinion ia that Calhaun county hae no authority to levy a production tax, or any other kind of tax, except an ad valorem tax, upon the shell or mud shell which may be in the county on January 1st of any calendaryear and which hae acquired a taxable situs In the county for ad valorem tax purposes,pursuant to Artlges 7145, 7147 and 7151. The State of Texas has full eoverigntyover and ownership In full of all of the watera of the Gulf of Mexico and the arma of the Qulf and of all lands that are coveredby these water8 either at low or high tide within the boundariesof the State. Art. 5415a. Shell and mud shellmay be removed from the publio waters of this state by privatepartlee only under authorityof a permit granted them by the state aotlng through lta Parks and WildlifeDepartment. Arts. 4051, 6052, 4053 and 40538.

1. All Articlesare Vernon's Civil Statutes.

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The countiesof thls State have no Inherent taxing power; they derive their taxingpower solely from the Constitution

and the Statutes. Mitchell County v. City National s, 91 Tex. 361, 43 S.W. 880, 8b3 (1898) 54 T 122, Taxation,Sec. 10 and authoritiestheie cltzi: Jur.26 121- Counties, through their Commlssloners Courts, can exerciseonly such powers as the Constitutionor the Statutes have specifically conferredu on

& them. 214 S.W.2d 51 (1948). Canalesv. Laughlin.147 Tex. 169,
Counties,however, are granted-authority to levy ad valorem taxes. Arts. VIII, Sec. 1, l-a and 9, Tex.Const.and Arts. 7145, 7147 and 7151. We know of no authority for counties to levy occupationtaxes upon the taking of shell and mud shell. Art. VIII, Sec. 1, Tex.Const.;State v. Galveston,H. & S. A.

100 Tex. 153 97 S.W. 71, 77-78, (1906,rev. on other w;: 210 U.S. 217j. Countieshave no right to levy a tax or make any other lmposltlonupon any". agency or lnstrumeiitallty which the State has created for Chi purpoae of making effectiveand administering

a part of Its laws." City of Dallas v. Texas Employers'Ins. Ass'n., 245 S.W. 946 950 (T Cl A error dlsm. 265 S W 1113). 54 Tex.iur.2dIs$-121j* %a Sec. 11. Nor can'aiy countymake an lmposltlonof'taxes one who holds a license or permit from the State to take the shell or mud shell,because that permit Is directly from the State Itself. W. D. Haden Companyv. Doduen, 158 Tex. 74, 308 S.W.2d 838 tlg>t3).

Calhoun County has no authority to Impose a productiontax or any other kind of tax, upon shell or mud shell taken by permit from the publla waters of this State,pursuant to Articles 4051, 4052, 4053 and 40536, and then sold to privatepartieswho Immediately remove same out of the county, except an ad valorem tax upon the shell or mud

-1753-Mr. WilliamW. Bay, page 

### 3 (M-355)

shell which has been severedand sold and remains In the county on January 1st of any calendaryear, and has acquired a taxable sltus therein. ,- Y&s very truly,

Preparedby W. E. Allen AssistantAttorneyGeneral
APPROVED:
OPINION COMMITTEE Kerns B. Taylor, Chairman George M. Kelton,Vice Chairman Robert Davis John Grace FieldingEarly Bill Craig
W. V. Qeppert Staff Legal Assistant

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