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i mF.OF THE ATl’ORNLY GENERhL OF-TLXAS

. AUSTIN



### Dear Rlrr

foronooto 

### tho 8a.m lot8 506 la 

### four Opinion No. hou8h it rrtorr to 

### othrr 

### 0 alroW 

### ml04 a908by

xuination 

### ot the romlrrloato the t the Tar Coll8otoroi oalhoaa county 8 of RR No. T, 

### Chptrr 468, page 700

Law8 a8 amandod by @ Ho. 

### ion8 krr of thr 1943 

### Bl Omplrtrdior thr prrlod 

### oorarad bl 

### both thasr l ot8 

### Boptober let, lt41thra Jane 30th. 1044. - .

*Thr Auditor

’8 rindingr 

### warethat tha Oitr of 

### Port 

### Laraoa had km o+rrpaid durlngthir 

### 9ertob bt 

### thenCalhoun 

## thnty Ter Colleotori8 tha 

### sum oi 

## #8,as8.68 an&

## rooommends& that 

### thlr 8~ 

### borrrun&d to 08lhous

### &oontfbr 

### thr Citt of Port Laraea md that 

### t& 8p1 of 

### (eO?.418ob held in l

### aorou by 

### th8 Tax 

### Collootorba paid over t0 

### CalhoPo County undrr 

### thr torn8of 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 

### tit184to all 

### 0r the **tax88** 

### oolleotedfor the BtatoOoneral Zund by 

### the Cal&u0 CoPntr 

### Tax OOllBOtOr Up t0 

### th8 ritO@- tirr 

### aat8

## 0r the 1943 Aot **and** 

### thorra?torwar entitledto thean5ual**8inking rune**  

### roqulramntr 91~8 80s **0r** 

### aam, and 

### tB Oa80 hi8 fIr@t 

### OOlbtWltiO8 18 rUlrbOut that the N p.nluion

for th8 l o-OanO&

l U81Om?UUaWa@ -48 r.trOl

### 0 eIv8b#et&@ 1945Aot and 

### t&orrfOrB&P14 OOPBBOB with 

### rirrr oollootlonandor 

### the 1941Aot lartrado? ulwn 194s **Aot bro8ma**  **df@OtiV@** 

### a8 805t8568d by th0 **hUdltOl ’** **8*** 

### th8 tha

“WI rO@QaOtiUlky TeQUOBt JOUr OpI5IO5 OB the fOiiOW**pOi5tB t**  I 1 ‘Tbr

### AUdltOrBbarrd tholr ri5di5&@ 05 t&i@ iollowm

lng 8onolu8loB8 I



### . "1.Thatunder the 1941Aot 

### balng IL B. No. 7,

OhA9t.r468, 9ae 780 Of th8 8888105 hW8 Or tha 

### 47th h~i@htUr@, 88 

### l

9rndBd

by 8. B. 176, ~haptrr 

### 120, pa(r 808of thr 194s 

### S08810~ IAWB tha Cityof Port Lavaoa war only rntltlod to 

### reorltofrom 

### th8 Tax Collootoro? OalhounQoont the **dfOOtiV8** data 

### Of the **i** 

### duringthe pmrlod?rom 041 **AOt** 

### to **tha** 

### l **ffaotiro** 

### data **Of thr**  

### 1048AOtaB rsOUlld

### l UffiOiMt t0 

## @OV@r th@ 

### annualBlnkh fund raqUir@mantriOr bond8

### then 188ued and **@Old** 

### unQor **tha pr0r18lon8**  **0r the**  

### 1041Aot,
"%iThat **?rOa** 

### th0 8rr8Otilaeat0Or

### th8 194sAOt that

### the Cityof Port 

### hraoa war 

### l ntitlrd to 

### rooalro 

### from thrTax 

### Oollootor o? CalhounOou5tra 8~ rurrioient to 

### oowr the

### annual 8inkin& fund raquiruwnt8 of bond8 than 188~8d aad @old plw 80$ of 8uOh annual 

### r@qU1r@aI8nt@ (until8 TOat8ruoh annual 

### raquI.mmntr had bran aoOUm

### lated). I *S. It was uadrr thl8 Intrrpro.tatIo5 o? the80 **Act8** that 

### the l

llr@ oterpapaontrto the Cityof 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 CalhounCounty 

### ulldortha tena8 of B. B. No. 1, Chapter 4S8, paw 700 of 

### thr i%rrIon hW8 of the 

### 47th b&@latUrr, prior to the lSfeo

### tiv8data of tha

### Aaandmont to thrAot 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 

## Calhouncounty.

.uAd8r--the t:rm.-or s,- B,.-noe

_ **1?5,%~~gtur.~28,.p~go 208,**  Sesalon bus of 194a, Wh.iohtinmndadthe **Aot** mentionad in the preooodlng p.ragraph?


### Anlworingyour rirrt quortlon,wo quota Section 2 **0s** tho 1941 kot4 whloh 18 in the fO1lOrtig langus t

Vor bporlod of twenty (20) year8, oom- ‘menoingon 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 ar nay of the State of Texas, In tho m(u1n.rprovided 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**  totha 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,** rindorthe 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 ltoalrodl tatomant @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 8 0s prlnolpal, lnterc ost and roeervo on bond8 outstanding Under authority of thi8 Mt. The 8aid fisso8aorand 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'taa8 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 

### urorOf 

### CalhounCounty, @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.otOrOf 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 provl8) have all of the power8 and dutis8 a8 hereinafter 04 

### for the City of Port 

### Iavaoa."KonorcrbleRoy A. Barton, pug8 6

Under the foregoing it will b8 leen that the City
or Port Lataoa 'ehall h8reaftar bo llmlted to 8n mount not in lxo88e 

## or 8 cum 

### l ui~lolent topay the prlnolpal, lntrreet and other legal 

### ohorgee, plue ZCfc of the annual r8qulromesnt8, until 

### 8uOhtime 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 rmekeof the fund8 80 donated 18 to pay the prlnoipal, and other 18gal 

### oharger on bond8

### out

### l tandlng and wh8n lt ha8 aooumulated 8 euifioient reeene tomeet 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 reeorveequal 

### 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 eurri

### olent to eervloe thr 

### bond8 for thr next two yeare.

Tour8 very truly

ATTORNET GENERAL 

### OFTEU3

By @L C. F. Gibeon



### A88letant

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