‘c ,i t 

2 I 

i 

mF.OF THE ATl’ORNLY GENERhL OF-TLXAS 

. AUSTIN 

Dear Rlrr 

foronoo to tho 8a .m l o t8 

506 la four Opinion No. 

hou8h it rrtorr to othrr 

0 alroW ml04 a908 by 

xuination ot the romlrrloa to the 

t the Tar Coll8otor oi oalhoaa county 

8 of RR No. T, Chptrr 468, page 700 

Law8 a8 amandod by @ Ho. 

ion8 krr of thr 1943 

B l Omplrtrd ior thr prrlod 

oorarad bl both thasr l ot8 Boptober let, lt41thra Jane 

30th. 1044. - . 

*Thr Auditor’8 rindingr ware that tha Oitr of Port 

Laraoa had km o+rrpaid durlngthir 9ertob bt thenCalhoun thnty Ter Colleotor i8 tha sum oi #8,as8.68 an& rooommends& that thlr 8~ bo rrrun&d to 08lhous &oontf br thr 

Citt of Port Laraea md that t& 8p1 of (eO?.41 8ob held 

in l aorou by th8 Tax Collootor ba paid over t0 CalhoPo 

County undrr thr torn8 of 8. 8. No. 175, Chaptar lR0, peer 

808 of tha 1948 8088iOB &Wr. 
"4. The Mayor OS thm Cltr ot Port Lataoa protrrted 

thr il5dl5~8 Oi th8 AUditOrB, a5d olaia8 that ImdOr the 

tara@ of thr 1941 Aot t&LB Citl Of poti &t@Oa Wa8 $50 

tit184 to all 0r the tax88 oolleoted for the Btato Ooneral 

Zund by the Cal&u0 CoPntr Tax OOllBOtOr Up t0 th8 ritO@- 

tirr aat8 0r the 1943 Aot and thorra?tor war entitled to 

the an5ual 8inking rune roqulramntr 91~8 80s 0r aam, 

and tB Oa80 hi8 fIr@t OOlbtWltiO8 18 rUlrb Out that the 

N p .nluifo n or th8 l o -Oa nOl & U81Om ?UUa Wa@ -48 r.trOl 0 e Iv8 b#et&@ 1945 Aot and t&orrfOr B&P14 OOPBBOB with 

rirrr oollootlon andor the 1941 Aot lartrad o? ulwn 

194s Aot bro8ma df@OtiV@ a8 805t8568d by th0 hUdltOl’8* 

th8 

tha 

“WI rO@QaOtiUlky TeQUOBt JOUr OpI5IO5 OB the fOiiOWpOi5tB t 

I 

1 ‘Tbr AUdltOrB barrd tholr ri5di5&@ 05 t&i@ iollowm 

lng 8onolu8loB8 I 

. 

"1. That under the 1941 Aot balng IL B. No. 7, 

OhA9t.r 468, 9ae 780 Of th8 8888105 hW8 Or tha 47th 

h~i@htUr@, 88 l 9r ndBd by 8. B. 176, ~haptrr 120, 

pa(r 808 of thr 194s S08810~ IAWB tha City of Port 

Lavaoa war only rntltlod to reorlto from th8 Tax 

Collootor o? Oalhoun Qoont 

the dfOOtiV8 data Of the i 

during the pmrlod ?rom 

041 AOt to tha l ffaotiro 

data Of thr 1048 AOt aB rsOUlld l UffiOiMt t0 @OV@r th@ 

annual Blnkh fund raqUir@mantr iOr bond8 then 188ued 

and @Old unQor tha pr0r18lon8 0r the 1041 Aot, 

"%i That ?rOa th0 8rr8Otila eat0 Or th8 194s AOt 

that the City of Port hraoa war l ntitlrd to rooalro 

from thr Tax Oollootor o? Calhoun Oou5tr a 8~ rurrioient 

to oowr the annual 8inkin& fund raquiruwnt8 of bond8 

than 188~8d aad @old plw 80$ of 8uOh annual r@qU1r@aI8nt@ 

(until 8 TOat8 ruoh annual raquI.mmntr had bran aoOUmlated). I 

*S. It was uadrr thl8 Intrrpro.tatIo5 o? the80 Act8 

that the l llr@ oterpapaontr to the City of Port Lataoa 

war arorrtalnob, 

“1. Taking Into oonrldaration tha 1945 Amendment to the 1941 rot, what amhut wa8 tho CItr 

0r Port hraoa l ntltlad to roorlrr rrola tha Tf~x 

Ooll8otor 0r Calhoun County ulldor tha tena8 of 

B. B. No. 1, Chapter 4S8, paw 700 of thr i%rrIon 

hW8 of the 47th b&@latUrr, prior to the l Sfeotiv8 data of tha Aaandmont to thr Aot br fho 1943 

h~i@&tlW@? 

582 
_- 

.!!a. Whit ~unount wds. t.10 City ot Port Ldvaoa 

bnt,ltl$d to-rooolvo .fzom. tho TAI. c0uodtor:xd 

Calhoun county. .uAd8r--the t:rm.-or s,- B,. -no e _ 

1?5,%~~gtur.~28,.p~go 208, Sesalon bus of 

194a, Wh.ioh tinmndad the Aot mentionad in the 

preooodlng p.ragraph? 

Anlworing your rirrt quortlon, wo quota Section 2 0s 

tho 1941 kot 4 whloh 18 in the fO1lOrtig langus t 

Vor bporlod of twenty ( 20) year8 , oom- 

‘menoing on Soptombor 1, ly41, fOilOrri5g tho pa@@- 

ago of thi8 Aot, there 18 hereby donated and granted 

by tho state 0s Ton. 8 to tho city 0s Port Lavaoa, 

Calhoun County, Toxar, a11 Of tho not amount of al1 

State ad relorom taxor lorIod and oollootod for State 

gonoral purposea, on all property, roal and personal, 

including the rolling @took belonging to rallroad 

oompa5ior (whloh shall be aaoortained and apportioned 

aa now provided by 1aw)in Calhoun Coun#$. Said money 

whon rocolred by tho City 0s Port Lavaoa ah611 bo uood 

by auoh City as an a 

r 

nay of the State of Texas, In 

tho m(u1n.r provided n thlo Aot, for tho oonotruotlon, 

repair and isprovoment of ooa wall8, broakwatorr and 

harbor@. ” 

Tho bona8 of the City of Port Laraoa wore sold whllo 

the above aootion Wa8 in offoot sad it io our Opinion that under 

it8 tornu the City 0s Port Laraoa war) antltlod to rmoolvs all 0s 

the not amount of ad ralorom taxer oollootod for tho Stato Ooneral 

rune br tho Tax Collootor 0s Calhoun County up to th a l rr00tit0 

eat0 0s the 1943 dot. 

SootIo5 3 of tho 1943 liot road8 88 r0110w8: 

VrovI4ed, however, that regardlees of the forogoing provisions the amount donated to the City of Port 

Lavaoa, Calhoun County, Texas, shall hereafter bs limited 

to an amount not in excess of sum suflloient to pay the 

prinoipal, interest and other legal ohargeo, plus twenty 

(20s) per cent of the annual requirements, until suoh 

tlmo as a reserve of. two (2) years’ roqulremonts hsve 

been aooumulated, i5Ttho 815klng fund on all bonds 

herotoforo voted, so&P, issued and delivered by the City 

of Port Lavaoa, Toxao, and paid for by the purohasero 

thereof, and now outssuding, rindor the authorlty of thlo 

Alot. MJ oxoosa over that amount 18 hereby donated to 

Calhoun County, Texas, for tho protootlon or that pert 

Or the oounty out8ido of the City of Port Iaraoa, Texas, 
Muorablo Roy A, Barton, page 4 

_ 

. 

against 6alamitouo OVQrrloW8, by the oonstruotlon 0s 

So~r~ll8, broakwdterr dnd levaer. At the end Of 8 aoh 

month th8 A88O880r and COllOOtOr Of TsX.8 Of CalhOu8 

County, Toxar, 8hall make a5 Itoalcod report under 

oath to the Comptrollor of Pub110 AObOMtB of the Stat8 

0s Toxar, on fO~8 to bo rurnirh04 by the Comptroll8r, 

rhowi~ the amount 0s all ad valor.5 taxer oollootod 

by him for rtato general purposrr upon real Me por8onal 

property withIn the County of Calhoun, lnoludlng roll156 

rtook 0s railroad oompa5io8, a8 horol5abov8 provided, me 

ho @hall aooompaay the Baas with an ltoalrod l ta to ma nt 

@hOWing the run diBW8itiOD or all tax.8 oollootod and 

dI@po@@d 0s a8 heroin provie0d. Prior to the nraklng 0s 

the aforoSeId rtetoment at the end of oaoh month the 

City Troaruror of the City of Port Lavaoa @hall under 

oath make an Itomitod 8tatomOnt to the A88008Or ah6 Collootor 0s Tax.8 0s Calhoun County di8Olooing the otatur 

0s ourront or part duo roquIremen c 8 0s prlnolpal, lnterost and roeervo on bond8 outstanding Under authority of 

thi8 Mt. The 8aid fisso8aor and Collector of Tax08 @hall 

theroeftor fomard hi8 -Port to the Comptroller and ohall 

make a like report to the City Troa8Uror of the City of 

Port LavaOa and to the County Troaruror of Calhoun 

County, Toxaa, and ho ohall pay over to the City Tree.- 

urer of the City of Port Laveoa an amount equal to but 

not In 0x0080 Of the amount neco8sarg iOr intOrO8t and 

l lnkisg fund roqulroment8 la aooordanoo with the sworn 

l tatoment ma80 by the City Troeouror out of monopa aollooted by him during the month from rtato ad valorom 

tax.8 l~lod ior gdnoral 9urpoeo8. 

"Any oxoos8 money8 oollectod from raid 80Ur08, 

after doductlng l uoh amoun'ta a8 are allowed bl law for 

a88088ill~ and OOllOOtin~ Bald t-08 and after the r.- 

qulrod payment ha8 boon made to the City Troa8uror Of 

the City of Port Lataoa aa hereinafter provldod, @hall 

be paid by raid AS8088Or and Co~oOtor to the county 

Treaeuror of Calhoun County, Toxaa. 05 the OOOa8IO5 

of each 8uch romittanoo the City Treaauror of Port Lavaoa 

and the County Tree uror Of Calhoun County, @hall oaah, 

ro8poctIvoly, oxoouto a reoolpt In duplloato rhowing the 

amount of money received by him SoIwardlng one oxoouted 

oopy to the A88eS8Or and COl.l.otOr Of Calhoun County and 

another oopy to the Conptrollor Ot Pub110 AOOOUnto of 

the State 0r ?OOa@. The County Trea8urer shall place all 

money8 rSoo1v.4 by him as heroin provided in a epeclal 

aooount In the County Deporitory, to be known a8 the 

Plood Control Aooount, knd In order to eooomplirh all 

legal purposo8 iOr the ~80 of ouoh fund, 8h.311, un6.r 

tiziyntrol of the County Comml8sIoner8 Court of raid 

provl 8) 

have all of the power8 and dutis8 a8 hereinafter 

04 for the City of Port Iavaoa." 
Konorcrble Roy A. Barton, pug8 6 

Under the foregoing it will b8 l een that the City 

or Port Lataoa 'ehall h8reaftar bo llmlted to 8n mount not 

in l xo88e or 8 cum l ui~lolent to pay the prlnolpal, lntrreet 

and other legal ohorgee, plue ZCfc of the annual r8qulromesnt8, 

until 8uOh time a8 l reeerw oi two yeare’ requirement haw 

born aooumulatod in the elnklng fund on 811 bond8 voted, eold, 

ieeued and delivered by the City Of Port La+80a and paid iOr by 

the puroha88re thereof, and now outstanding, under authority 

or thie Aot. Any l xoe;e+o~e~ that aaount 18 hereby donatrd to 

Calhoun County, Texae . 

The only u80 the City can rmeke of the fund8 80 donated 

18 to pay the prlnoipal, and other 18gal oharger on bond8 outl tandlng and wh8n lt ha8 aooumulated 8 euifioient reeene to meet 

th8 annual requirement8 ror two yeare, taxer oolleoted thereafter 

in 8xoeee or the amount roqulrrd to l errloo the outetemdlng bond8 

for that year l hould b8 paid to the County Treaeurrr to be plaoed 

in a epeolal aooount in the County Treaeury to be lmom ae *The 

Plood Control Hooount,m 

Whatever eurplus the City had aooumulated prior to 

the effective date of the 1943 amendment l hould be taken into aooount in determlnlng whether the City ha8 on hcmd a reeorve equal 

to two yeare' requirement. The purpoee of the 1943 amendm& wae 

to limit the amunt to be paid to the City to an amount l uffi8ient 

to pay the annual reqolrrm8nte ior one year plue an amount eurriolent to eervloe thr bond8 for thr next two yeare. 

Tour8 very truly 

ATTORNET GENERAL OF TEU3 

By @L 

C. F. Gibeon 

A88letant 

6FG:EP