Honorable George H. Sheppard 

Cantroller of Public Acoounta 

.A&in, Texas 

Opinion,Ro. o-488a ', 

Be: Payment of 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 

Supreme Court thatI3. B. 89, 

Acta 46th Legislature remitting all,St&e edvalorem taJras 

of aald oountles is umonstitutiona1. 

Dear Sir: 

Senate Bill No. 89, Acte 1939, 46th Legislature provided .that 

80 much of the State ad valorem taxes in ten east Texas counties, including 

San Jacinto and Walker Counties, should be donated to the reapeotive 

counties as might be necessary to reimburse aaid counties for the loss of 

tax revenues oocaaloned by the purchase of Lqge acreage of out over 

timber landa by the Federal Government in said couxities. 

House Bill No. 1.076, Acts 1939, 46th Legislature provided for 

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 

September 1, 1939, to the SanJaolnto River Conservation and Reclamation 

Dietriot, and said Act contained the following provision: 

,, . . . provided, however; that the tsxes herein donated and 

granted in the Counties of Walker and San Jacinto shall not apply, 

nor be allocated or donated'ln this Act, until the provisiona of 

Senate Bill No. 89, passed at the Regular Session of 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, 136 Tex. 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 September 1, 1939, remitted all of the 

State ad vaInram tame frcs theeo two counties to you, and that the mme 

have been deposited in the State Treasux$. You inquire "what procedure 

shall be foltied in remitting to such dietriote ae t&es that have been 

paid into the State Treasury?" 

It is our opinion that the donation of 50% of State ad valorem 

taxes frufi SenJaointo and Walker Counties to the San Jaointo River Conservation and Reoleavxtion Dietriot ae provided by H. B. 100. 1076 Is a 

valid exercise of leglslstive authority. Braeos River 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 moneys heretofore paid into the StateT~-- 

slough erroneously--thee oannotnowbewlthdraunandpaidover to the 

San Jaointo Coneervetfca and Reolemation Dietriot without a 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 ORBRRAL OF TEXAS 

APPROVED 0PlliIoN oBY /a/ B.W.B. QEAIRMM 

Your0 very truly, 

ATlQ~~oEAERALOFTEUS 

By /a/ Walter B. Kooh 

Walter R. &ok 

Amitlttult 

ld-ds