**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 lawspa 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 a6I

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 byI 

### Hon. Chsrlos H.Jchnaoa, Laroh 

### 10, 1030, **Page** 

### I!

Aat of theChlrty-fifth LeglrLsturaof the Stat. of 

### 'iems knom l

### a Lousr Bill No. **b94,** 

### including auoh wtato ad telorcm tesoo laMI 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 rfillroedoomponla6, 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 vilthth6 said atuba, and it the #a"-8 

### egror In everypartlouler, a6 reesrds neme, dater, end ewxmta, oold olork shell OartlfJ to it6 oorrootn668, for whioh oxaxlnetlon and osrtiTloat6he 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 oollcotoraot Jl61 Klrborg Mlle~y E~el 

### and I maoa; ooUntl66'6hell tlhn lrmed~etalySo&ward their .: 

### rea eotlvo ropcrta 

### 60 oertffied to tha ComptroUar end

P ‘:.aha 

### 1 puy over r4ap4otSvely to the 

### Clty Trraaurer of '-the City oi Corpus Chrlatl 611 amey6 oollsotadby tham Or clthsrof thm. during 66i4math, UK4drrth6 prorl6lon6 .!,. !

<

.,"

,

i : 0r thlaAot, trOUv6aia 

### oount1ea, rroipt auohwnoiults66 

### are ellovadby~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 thrTrrasurrr of t&6 

### City of Corpus Chrlatl for suchzoneya 

### to the Coeiptr0116ri l *o

i !

r::

,: ,.'

(

, :.'. 4s40. 6. 

### The tkntya 

### bereln end horeby grants4 end donated t0 the City of Corpus Chrlrtlera d6016rod to be a trumt 

### run6 for tha purpose 0r aiding the City or Corpus Chrlatl jn poylng tho lntOrO6tand #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 th6Comptroll6ror Pub110 

### b000u~t6, nnka itsrlzsd rsporta,undrr 

### oath, to raid CcQptroller, 6hOWlng each end ovary 

### lter; OfStats **ad** relona taxer ooUeot6d by then roap6otlraly, la **pro-** *idoe ror in ttia 

### Act vlthln 

### aald oountlaa i upon property end rr0= paraona noluding #al6 rellrOadlng atookBon. Cherlra R. Johnson, l’aroh 10, +939,Yeco 4.

It thor4:ore l

ppoers that toth rtatutanwore otaotod 

### et tba sax.4

### artalon of ths Slth k~~lalaturo. iiOU60Bill ?Io.571 

### ma@l neotrd

rlrat, 

### breena law anduea 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 itzuat 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

### ncrttvoaty-ilrr year6 eollcotod in the mwly roam& ~lllecyWmty. 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 

### Jn3,entay county to Corpus 

### Cbrlstl, it would tore Bald 60. Furtbermort, 

### It would have been 4xtr4mely unlikrly that t&e tr~l6laturrwould hers onactrd the lewa in auob oondltlon endwltb th4 

### intention that tha State*6 8hnro of ma vslorti tax411001140t06

### 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 r4pugnanopbctuorn ths tro hot8 ' 

### lr ~4 should oonatrue the tsh ' ?i::leoy County" 46 usta 

### In Soneto Bill So. 330 en rotorring to old 4lllecyCounty. ?or we xoultl find the greater pert of cuct territory lpiryl?nXenedy County rnd xlth no 6Kinartsfor tbs Laneby county tax46 to bs aslirorea to Corpus Chrlstl. '64 bould 

### tarr la the new hlllrcyCounty only a noall psrt or old 'icilleoy 

### County uto.,otaxra should **be 60**  uaad. Is& Senate Bill no. 33C ooumanda 

### tho tax oollactor of ;7lllaop County to

### P

ay to Corpca Chrlatl all roneyb oollectedby 

### bin uncler 

### the : Aot 

### In hi?. ray County.

Aota pwao4 at tbs am&e aualon of 

### the Laelaleture lre ' 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 leu4 64salco arm In lrrsconolleblo ecnfllot, the one 148t snaot*dvii1 oontrol. 39 Yox. Jur. 2bO; :xp. :;ltaohe,170 .I*. i;.1101. Parhapo thcao two ~.otserr not :n 00nriiot. Eowotcr, 000 conatruutlcnrould create en eXCt4dingly oonfu6inp.Oocdition, tucb thatue 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 %beh~eoa%aaA 

### l xa aiptlon.

1t Yl-1 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;lthe 'A6t WOUAt6 Of ai1 !?tate ad valorca taxes oollsctedw illeertaln cOuAtlsa, rltbollt my rarranty an to *bat taxer would b8 oollcctul. ttytbe 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. (itCourae any contract6 rhlch It ce~ 08va e&e or any 

### bolida if!ausA 

### ooolA not 

### an6 no art auro 416 not attertptto 

### 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 remItteAwithin ttioee oouAtlea

. . .now recolrlnR any rer.laelon of State tafea.W ?bsae taxra are nalther rerdttedwithin 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 rrlthlnand 

### 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.ptIoatberain extended, uaa olearly noat to apply to thoaa oountloa, 6nA there are aoteral or tlieg, which 803-orooairlng 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