Honorable GeorgeH. Sheppard Cantroller of PublicAcoounta .A&in, Texas Opinion,Ro. o-488a ', Be: Paymentof sO$ of Stat&ad valorem taxes oiSan,Jacinto and Walker Counties donated to 'San Jaolnto

River Cdtiervation ,an& Recimnatlon

Dietrict

by H. B. 1079,

Act8 46th L&Elature upon deoielon

by Texas SupremeCourt thatI3. B. 89, Acta 46th Legislature remitting all,St&e edvalorem taJras of aald oountlesis umonstitutiona1.
Dear Sir: SenateBill No. 89, Acte 1939, 46th Legislature provided.that 80 much of the State ad valorem taxes in ten east Texas counties,including San Jacintoand Walker Counties,shouldbe donated to the reapeotive counties

as might be necessaryto reimburse aaid counties

for the loss of tax revenues

oocaaloned

by the purchase

of Lqge acreage

of out over timber landaby the FederalGovernmentin said couxities.

House Bill No. 1.076, Acts 1939, 46th Legislature providedfor the donation

of fifty per cent of the State ad velorem te.xea In Sen Jaclnto and Walker Counties and part of Liberty Counw, for ten years from September1, 1939, to the SanJaolnto River Conservation and Reclamation Dietriot,

and said Act contained the following

provision:

,, . . . provided,

however; that the tsxesherein donatedand granted in the Counties of Walker and San Jacinto shallnot apply, nor be allocated

or donated'ln

this Act, until the provisiona of SenateBill No. 89, passed at the RegularSessionof the Fortyeixth,Legislature,

become inoperative

. . . . * Senate Bill No. 89 was made inoperative by the decision

of the Commisalon

of Appeala of Texas in the c.aee of State V. Angellna County, et al, 136Tex. 247, 150 S.W. (26) 379, wherein the Court held said Act to be unconstitutional.HonarableOeorgeH.Shepperd -page 2 (O-4888)

You advlie ua that the Tax Aeeeseor-Qolleotore of &an Jaolnto and Walker Countiee have ainoe September1, 1939,remitted all of the State ad vaInram tame frcs theeo two countiesto you, and that the mme have been depositedin the State Treasux$. You inquire "whatprocedure shall be foltied in remitting to such dietriote

ae t&es that have been paid into the State Treasury?"

It is our opinionthat the donation of 50% of State ad valorem taxes frufi

SenJaointo and Walker Countiesto the San Jaointo River Conservation

and Reoleavxtion

Dietriotae provided by H. B. 100.

1076 Is a valid exercise

of leglslstive

authority. BraeosRiver Coneervation and ReaLsnation

District

v. MoCraw, 1.26

Tex. 506, 91S.W; (2d) 665. When 5. B. 89 vae declared unconstitutional, 5C$ of the State ad valorem taxee collected

in SanJaointo and Walker Counties ehorlp have been paid to the treasurer

of the San Jwinto River Conmervatlon tiBeclmkation District as provided

by H. B. lo. 1076. Such went should Nereafter

be 80 mede.
But as to the moneysheretofore paid into the StateT~-- slougherroneously--thee oannotnowbewlthdraunandpaidover to the San JaointoConeervetfca and Reolemation

Dietriot

withouta epeoifia appropriation

by the Legialattie authorizing

such payment. Manion v. bdbrt, Ul Tex. 175, lit4 S.W. (26) 2x6. APPROVED

NOV. 20, 1942 /E/ Gerald C. Mann
ATlWRilR ORBRRALOF TEXAS APPROVED0PlliIoN

oBY /a/ B.W.B. QEAIRMM Your0 very truly, ATlQ~~oEAERALOFTEUS By /a/ Walter B. Kooh Walter R. &ok Amitlttult

ld-ds