OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable James i.. Straun 

county Attorney 

'iclllaoy county 

kaymondrille, Teres 

Maroh 15, 1939 

YOU direct OU llOtvi~@ iaOt6: 

page 200 OS the 

General laws pa eatea Kenedy county 

By the 6ame bill 

portion of rhat 

ldalgo Count7 p1U6 the SlUl11 

rated into Kenedp County. i-fcr 

ChapterX page 870 oi the Ha 

gisl~ture, provided ln part a6 I 

t for e period or twenty-fire year6 

5 .;k G

16cal year, beginning Cepterr.ber 1, 

reby ars donnted and granted by 

o the City of Corpue Christi the 

ll'Stat6 ad ralorem t6Se6 colleoted upon 

the property 6nd from person6 in counties of Jim Xells, 

Jim Eogg, Brooks, helberg, filllacy and Dural and aAl the 

net 6mount.6 0r all State ad ralorem taxes oollected upon 

the property and from peT6On6 in the County of Eueoer 

not heretofore donated to the City of Corpus Chrieti by 
I 

Hon. Chsrlos H. Jchnaoa, Laroh 10, 1030, Page I! 

Aat of the Chlrty-fifth LeglrLstura of the Stat. of 

'iems knom l a Lousr Bill No. b94, including auoh 

wtato ad telorcm tesoo l a MI be duo raid oounti68 on 

I th8 railrocrdiug otook be&onglag to rrllroed Oompaniea 

xhloh abell be eaoortaloe6 and apportioned to nald coua- 

, 

tier 66 nou prorldrd by law. 

‘- -: 

s7G 

=-, 

belongleg to rfillroed oomponla6, and l coo~peny the aanu 

with e aummrl~sd dtetox6rrt stowing full dlapoaltion of 

411 mob State taxes oollecteb; saob of asid oolleotora 

a&41& prsaont their r46peOtiV6 report6 together 61th the 

tax rooelpt atuba euthorlaod by law to br kept, to the 

. County Clerk of hja 6oUaty, who ahsll, xithls tuo daya, 

oocpero aeld rsport vilth th6 said atuba, and it the #a"-8 

egror In every partlouler, a6 reesrds neme, dater, end 

ewxmta, oold olork shell OartlfJ to it6 oorrootn668, for 

whioh oxaxlnetlon and osrtiTloat6 he ah611 tie pald~by the 

c03636610nera* Court 0r hi6 oountf tu0ntpriw3 conto for 

each certificate end treaty-ilre cent6 for eaoh tvo hundred 

tax ayora on add rogort. 

F6lIa Jle fiogg Brookb 

The aeld oollcotora ot Jl61 

Klrborg Mlle~y E~el and 

I maoa; ooUntl66'6hell tlhn lrmed~etaly So&ward their 

.: rea eotlvo ropcrta 60 oertffied to tha ComptroUar end 

‘:.aha P 1 puy over r4ap4otSvely to the Clty Trraaurer of 

'- the City oi Corpus Chrlatl 611 amey6 oollsotad by tham 

Or clthsr of thm. during 66i4 math, UK4drr th6 prorl6lon6 .!,. ! 

< 

.," 

, 

i : 

0r thla Aot, trOUv6aia oount1ea, rroipt auoh wnoiults 66 

are ellovad by~law ior a66686lng end oolleotlng the #ame, 

en& 66id collcotora #La11 foxward e duplioets oopy of the 

r‘ooslpta eiren to thm, ~eajmctl~sly by thr Trrasurrr of 

t&6 City of Corpus Chrlatl for such zoneya to the Coeiptr0116ri 

l *o 

i ! 

r 

: : 

, : 

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4s40. 6. The tkntya bereln end horeby grants4 end 

donated t0 the City of Corpus Chrlrtl era d6016rod to 

be a trumt run6 for tha purpose 0r aiding the City or 

Corpus Chrlatl jn poylng tho lntOrO6t and #Inking fund 

Upon M i66U4 OT i66U46 Of bon46, th4 prOOOed6 Of which 

bond8 6r6 to bc uaod rxolu6lraly for the conetruotlon of 

11 or breekwater 60 ao to protsot #cl4 olty from 

~~-cY*~P~lowa. . .* 

I *SCO. S!. At tbo end ot 6eoh &onth the oollootor or 

tax06 for IWo66, for Jlo aYal16, for Jim r!ogg, for Brook?, 

tor iileborg, ior ~llleoy sod for Dural oountlea ahell, 

I ot rorra to be rUrnl6hOd by th6 Comptroll6r or Pub110 

b000u~t6, nnka itsrlzsd rsporta, undrr oath, to raid 

CcQptroller, 6hOWlng each end ovary lter; Of Stats ad 

relona taxer ooUeot6d by then roap6otlraly, l a pro- 

*idoe ror in ttia Act 

vlthln aald oountlaa i 

upon property end rr0= paraona 

noluding #al6 rellrOadlng atook 
Bon. Cherlra R. Johnson, l’aroh 10, +939, Yeco 4. 

It thor4:ore l ppoers that toth rtatutan wore otaotod 

et tba sax.4 artalon of ths Slth k~~lalaturo. iiOU60 Bill ?Io. 571 

ma@ l neo tr rlrat, d breena law and uea rtfrotlvr first. If l ltbor 

bill baa eny l UventeCo of prlo? l neotwnt, it ~046 to ~ouar Bill 

So. 371, oroat Konody County. 

lr--tm-- 

4 cloorlr or tte oplnlc$ that it zuat be oonstruod 

tbet t 4 Loglr a ur8 vaant to Aoeete to Corpus Christ1 tbs ZXetr*a 

l haro OS &A valoroc. tuba therraitor for the ncrt tvoaty-ilrr 

year6 eollcotod in the mwly roam& ~lllecy Wmty. The b?ll 

0reet:ng i;ensay County ~46 berore lt durl~& coat of tbs t-0 it 

uea concldorizw the other bill. cur41y lf ths Le~l!.lcture had 

oomnt to drlirsr the ad valoren. taxoo oollecte4 Jn 3,entay county 

to Corpus Cbrlstl, it would tore Bald 60. Furtbermort, It would 

have been 4xtr4mely unlikrly that t&e tr~l6laturr would hers 

onactrd the lewa in auob oondltlon end wltb th4 intention that tha 

State*6 8hnro of ma vslorti tax411 001140t06 orr i 1-S ~!14 atrlp 

OS lend in Xll~oy County l bould 60 to Corpus Chrl&tl end tht 

St&e roteln the belanoe. 

t: Tbw8 would br 8 o4rtrla r4pugnanop bctuorn ths tro hot8 

' lr ~4 should oonatrue the tsh 

' 

?i::leoy County" 46 usta In Soneto 

Bill So. 330 en rotorring to old 4lllecy County. ?or we xoultl 

find the greater pert of cuct territory lpiryl ?n Xenedy County 

rnd xlth no 6Kinarts for tbs Laneby county tax46 to bs aslirorea to 

Corpus Chrlstl. '64 bould tarr la the new hlllrcy County only a 

noall psrt or old 'icilleoy County uto.,o taxra should be 60 uaad. 

Is& Senate Bill no. 33C ooumanda tho tax oollactor of ;7lllaop 

County to 

P 

ay to Corpca Chrlatl all roneyb oollected by bin uncler the 

: Aot In hi?. ray County. 

Aota pwao4 at tbs am&e aualon of the Laelaleture l re 

' B4ccrally ocnetrurd tceethcr, a6 on4 hot, wherr ttty cover tbo 

/ 

64X.4 subjsot netter. lorett t. zittona +3 f. K. (E) 1021; b~sbud 

iu0. :ch. 31et. v. ~lcberdaon, 2 2. ;I. t2; 51s 

Co., 26 1.. iL. (Z) b23; r.0m8ay f. Torrrll, 04 !. 

L.'i:44f4 Euudfpcth 

;.. b41i 39 aox. 

Jur. 26%2bO. ir two acts peescd mt the l eu4 64salco arm In 

lrrsconolleblo ecnfllot, the one 148t snaot*d vii1 oontrol. 39 

Yox. Jur. 2bO; :x p. :;ltaohe, 170 .I*. i;. 1101. Parhapo thcao two 

~.ots err not :n 00nriiot. Eowotcr, 000 conatruutlcn rould create 

en eXCt4dingly oonfu6inp. Oocdition, tucb that ue think the above 

principle6 aould be l ppllcabl4. it is our oplnlon tbat thr St.&Lea 

ed ralorsm texca oolltct4A ln the ncv Flll.ec~ County rust bo 

auerdod to corpus Chrl6t1, end ~4 amw4r tk4 first pu46tion In 

thb l rrmttm. 
ke arrlra now at the aeoond ~ucetloo re~ardlng tba 

fi?bt of the people of xillacy County to oialk %be h~eoa%aaA 

l x a a ip tl1 ot Yl-1 n. bo noted ttiat nctk!n(! la ~erratc Ml1 x;5. 330 

nqulraA ths State to ,tbr?raarter ooctlme the oollactlon of tuaa 

on the aam! proptrty tLet 886 tbm belng tarrd. :Zothlw in eel4 

Aot bound the Stete to day to the eItlzc~r of tha oountlee tberm!a 

affected any oxamptlon rblcb el&t tberaaftsr bo oreate 8~ to ad 

valoram tares. T&S Rrant we6 e?sply r;l the 'A6t WOUAt6 Of ai1 

!?tate ad valorca taxes oollscted w ill eertaln cOuAtlsa, rltbollt 

my rarranty an to *bat taxer would b8 oollcctul. tty tbe fvbnt 

Corpus CbrIatI Cot only tbe buta’ atire of ad valorm tare8 

rblct. should bo ooll*cteA lo certa!c count.lea for 6 Aaal~nated U&e. 

(it Courae any contract6 rhlch It ce~ 08va e&e or any bolida if!ausA 

ooo lA not a n6 no art auro 416 not attertpt to l nlar?a such wst. 

The sxoeptloa to the b~~eataad oroqtlon provlAa& by Art- . 

iole 0, t60tion 16, con6titution 0r i6160, a066 not 6pply to th0 eaar 

under ooaeldorttion. The l xoeptlon rtadrr ~prcvlAoA that tbl6 

l xooption aball not bo applloablo to that portlot of the Stata ad 

valorm texea larIc4 ior State purposoa remItteA within ttioee 

oouAtlea . . . now recolrlnR any rer.laelon of State tafea.W ?bsae 

taxra are nalther rerdtted within iiliaoy County by Sunate Bill 

so. SO, nor lo dSlaoy County now reoelrl 

Stata~8 ebara oi the taxer biiic h~%ii;‘$:%b? 

86~6 aa to the other oouat168 affaotsd by the 6L 1 are not rraittod 

rrlthln and raoalved by GIllacy County. GA the other hand, the #mm 

la taken Wren Xillaay County by tbs Nat@ snA 4rllraroA to the City 

of Corpua Chrlatl. The exoeptlon ortetod by krtlole 0, Ssotlon la, 

to the sxor.ptIoa tberain extended, uaa olearly noat to apply to thoaa 

oountloa, 6nA there are aoteral or tlieg, which 803-o rooairlng a 

irnIaalo~ of their OIA taxoe. 

The oltlsena of A’Illaay, fin Della, Grooke, Klsberg, Out61 

on4 Huoooa Countiee are entitled to the exemption provided i8 #al& 

ArtIolo 8, Eeatioa le, OS tho,ConetltutIoa, and our enawor to rour 

oooond quartion la aa attlrmtlre once 

Your6 *try truly 

;rTXmTZY G.7KI RhL OF TW;kS