: 

QlllLD 0. Id*** 

. ..WD .-L 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

?obruarr 16. lVS9 

e thsraaftet, 

-Collsotora of Taxov of muoh 

1 be ontltlsd to roarire the 

e earnad by their offloer in 

th ths prorl~lonm of the Maximum Ice Billi prorldmd, hater, that In 

moh oountler the marl8tm anount of ieer 

rhloh may ba retalnd br much otfioer, ln8lUbiU~ all l soe*s raw, &all ti four 

Thourand Dollarm (#C,OOO), prorldrd moh 

offlow l arn8 raifloient iaer to pay this 

amolmt. 

'seotlon 8. Saoh Assesror-Colleotor 

0f taer eating ram in 0xoem3 or Four Thouland 
un. 

Dollarm 

% 

y300) &all B&o alrporttlozl 

o f r uo h l .~)ln a l oordmoo rith thr 

prorlslonr of the Mnlmm PO* Bill. All 

Aaaormorm-Oolleotorr in oountlw honby 

l fro0t.d Ihall k l ntit1 to .a drput1.r 

a nd l ~rlstant~ In the nnnu l uth o r lr d 

In the Hukrn Too Bill." 

Art.1010 SVOl-1 supra, by Itr tona 

that In all rount1.r ha& population of not 

rmldem 

P .a# than 

lS,SSO uld no t 8o r thul a M & 4 0l , ooor dItno g the rort 

no o nt l rdlablr Podoral owwm ana woh arallablo ?o& 

mal oomua thondtu, the ammomoor-oollootor of tuna 

in moh oountlor ml robin . rxlmum of #4,000.00 If 

the off100 l arm wfflolont ioos to paP that amount. 

The population of Loo Oounty 1s lS,bVO, thus falling 

rithla tho tuma of thlr artlola. Lao County lr the 

mly.otity In the 8tdo rhloh, aooorblng to the la& 

~cI;,'~ Ima . population rithln the lImlt# ~oolflab In 

. 

8ootIon W, Art1010 S'of the IRate Oonrtitutlon 

provide, in put, w iollornr 

wl. kgIrlaturo &all not, exoopt l s 

OthorriW pIW%dOd in thI# OOn~tIttItlOn, 

paw any looal or #poolal lawa, l uthorlrlag 

. . ..ragti&Ing thr affalrr ot oouatlea, oltlem, 

towus, warda or rohool dla$.rIot8;....and la 

all other O~IOI whew a ganoral law oan be 

made l pplloablo, no load or #peolnl law rhall 

be maotod; prorldad, that aothlng herel~ 

oontalnd #hall ba oomtruod to prohlblt the 

kglrlaturo from pawing I aold lam for the 

prownation or 8~. aa.3 f i l h or this Stat0 

In oortaln loo~lItIor.w 

r/ 

In the oaao, Orar vn. Taylor 887 U. 8. 61, the 

Suprue Court of the Waltad St&o6 de&d a looal 1~ as: 

Vho phraro Qooal law' mema prImwily, 

at lead, a law 'In faot If not in forp, Is 

bIr*otod only to a .p*oifio #pot.* 

The ran, ,fXty of Fort Worth ~a. Bobbltt, 56 

SW (2nd) 470, holam among other things, that: 

*An aot l pplloablo to ootitlea harlng 
non. 1. F. Klopa, Fobmary 16. 19SV. hilo S 

l population of irom 85,190 to 28,wx) ww 

l r wlw and 8poola1, *Itlag ifixaon 78. 

Ru8011, 54 Ohio 8tata 490. Own Oonntf Oomml~8108or~ v*. @u&r, iS9 td. 575. and 

that an sot l athorlslng bonds by l ltIo# harlng ktwwa 106,000 ad llO,OOO Inhabltutm 

by 1980 l eumnm king l pplloablo oal# to one 

l lt7 ho14 looal law within oonmtltutloaal 

proo+is1oa.= Oonatltutlor, Arttole S, 8&tIon 

89. 

SW ww, kur Qo unty VI. Tynn, l t l l, 91 

‘U (&IA) 867, hold@ in l r fwt, that: 

Wourtr In dotumlnlng whothu lmw 18 

pnbllo, @noral, l poolal or looal will look 

to Itm mbrtuteo aad preotlod opentlom 

rather than to lt8 title form, phnwo&ogr 

dnoo othqrwl#o prohibition ad fun4mitd 

laf agalnmt *poolal loglelatlon rould k 

mgatory. The ~1slaturo Day olas8lfy 

oouutls~ on baala of popul~tloll for pImpoH 

or'tlxlng oomponmtlon or county anb preolnot 

ofiloerr but olaanlfloatlon mat k kaod 

on real dl8tlnotlon and met not be arbltrarIly dorlmd to glre what in, in mbstmos, l 

loeal or spoolal law the form of gonenl law. 

Aota reducing nalarlaa or orfloum ln oounties of L90.000 ud lama than 310,000 populatlm 

held Pnbeasonable and ubltruy in lta olurlflo~tloa and void as l rmolal law.. 

We balleva that whether the mot in quotiloa I# 

to k regarded as l peolal and whether lta operation la 

unliorm throughout the Btata bpendr upon whether populatlon &ford8 l fair ba#la for the l laamlfloatlon of nountlem with reforenos to uttua to whloh It rolatr8 and 

whather the result it l ooapllmhoa la In h o t l real 

l l8r8lfloatlon upon that bamlm and not a domlgnatlon of 

l minglo oount$ to whloh alone It shall apply undu the 

&so oi l uoh.ilas~lfloatloa. Tha law ln quwtlon we 

w drawn t&t lt lm general lx ion but only l ppllod at 

tlu tlm it wept into l l'fboto-Em Oounty and probably 

ooul4 nuu apply to enothor oouat;l. k think that a 
IIon. 1. F. flepr, Pobruuy 16, 1959, Page 4 

oouaty l an ba AaslgnateA by Aworlptlon just l &fortlrely l s It oan b. Mud a&d that the appllcatlon of 

thlm act I# 10 lmflaxlbly fixed as to prbtent it l vu 

: be& l ppllomble to other eouxtls8. 

d 

Artlclm SBBS prorldem ln pmaral, that l otmtlos l outalnlng 85,000 or 108a kabltanta that the few 

to ba mtnlned by the tax l ~s~s~or-oollootor, tax l smommor or tax l ollwtor l hall k &3,400.00 l xoopt l m otherwlw proridod in thl8 aot. 

Iu ilew of the foregolug authorltlos, you ub 

rospootfally l dr lwd thnt lt Ia the oplelon of thlm Doputrent that Artlola SVOl-1 lo . qoo1.1 la a114, thwefor., la 8noomtltutlom1 and told and that the l s~o~mrrolleotor of tnxw for Lee ty mmld not be olltltl~b 

to ntaln . mnxlmw Oc .a hi‘ fe.8 of otiloo 

for the y&r of 1958 but that the uount of few to be 

rotslned by muoh oiffwr would be gwernod by the gonon 

fee law~of thlr Stats. 

Tru*tlng thnt the fomgolng l uawerm your lnqulry. wm romaln 

KrmRmT ORRKRN. OI TKxA8 

FY 

Mel1 Wllllma 

Amimtaat 

AT:AT 

APPm7xD: .