THE ATIXBIA~NEW GENERAL 

OF %kXAS 

Mr. William W. Day Opinion No. M-355 

County Attorney, Calhoun County 

Port Lavaca, Texas Re: Whether Calhoun County 

can levy an ad valorem 

or a production or any 

other kind of tax upon 

Dear Mr. Day: ahell oc mud shell. 

You aak our opinion in answer to the queetion whether 

Calhoun County has authority to levy an ad valorem tax or a 

produatlon tax or any other kind of tax on ahell or mud shell 

taken by permit from the public waters ff this state, pursuant 

to Articles 4051, 4052, 4053 and 4053d, and then bold to 

private parties who immediately remove 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 calendar year 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 eoverignty over 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 covered by these water8 

either at low or high tide within the boundaries of the State. 

Art. 5415a. 

Shell and mud shell may be removed from the publio 

waters of this state by private partlee only under authority of 

a permit granted them by the state aotlng through lta Parks and 

Wildlife Department. Arts. 4051, 6052, 4053 and 40538. 

1. All Articles are Vernon's Civil Statutes. 

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Mr. William Wi Day, page 2 (M-355) 

The counties of thls State have no Inherent taxing 

power; they derive their taxing power 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 authorities theie cltzi: 

Jur.26 121- 

Counties, 

through their Commlssloners Courts, can exercise only such 

powers as the Constitution or the Statutes have specifically 

conferred u on 

& 

them. 

214 S.W.2d 51 (1948). 

Canales v. 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 occupation taxes 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. 

Counties have no right to levy a tax or make any other 

lmposltlon upon any". agency or lnstrumeiitallty which the 

State has created for Chi purpoae of making effective and 

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.2d Is$-121j* %a 

Sec. 11. Nor can'aiy county make an lmposltlon of'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 Company v. Doduen, 158 Tex. 74, 

308 S.W.2d 838 tlg>t3). 

Calhoun County has no authority 

to Impose a production tax 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 private parties who Immediately 

remove same out of the county, except 

an ad valorem tax upon the shell or mud 

-1753- 
Mr. William W. Bay, page 3 (M-355) 

shell which has been severed and sold 

and remains In the county on January 1st 

of any calendar year, and has acquired 

a taxable sltus therein. 

,- 

Y&s very truly, 

Prepared by W. E. Allen 

Assistant Attorney General 

APPROVED: 

OPINION COMMITTEE 

Kerns B. Taylor, Chairman 

George M. Kelton, Vice Chairman 

Robert Davis 

John Grace 

Fielding Early 

Bill Craig 

W. V. Qeppert 

Staff Legal Assistant 

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