R-461 

~HICE DANIEL 

*,(‘cm!XEx GESERAL May 20, 1947 

Hon. Claud Gilmer, Chairman Opinion No. V-210 

Committee on Appropriations 

House of Representatives Re: The constitutioLla1ity 

Austin, Texas of H.B. 199, by Wiseman, relative to an 

appropriation to pay 

taxes to the bkgdelle 

Independent Sohool 

Uiatriot. 

Dear Mr. Gilmr: 

You .have requested the opinion of this Department aa to the constitutionality of House Bill No. 

199, whioh is as follows: 

.~ 

“An Aot mating ‘an appropriation of 

One Thousand Fifty-Three and 16/100 Dollars ($1,053.16);~ or so much theresf as 

may be necessary, out of $he General Revenue Fund to pay taxes due by the State 

to a certain independent school district; 

and declaring an emergenoy. 

“Be It enacted by the Legislature 

of the State of Texas: 

%eoticn 1. The sum of One Thoueand Fifty-Three and 16/100 Dollars 

($1,053.16), or as much thereof as may be 

neoessary, is hereby appropriated out of 

the General Revenue Fund to pay texes due 

by the State of Texas to the Maydelle In- 

.6epemMn,llt; soho Ql&rict for the years 

1943, 1944 and 1945 and 1946. 

“Section 2. The fact that Article 

2784b.of the Revised Civil Statutes of 

Texas, 1925, and Article 7150, Section 

2-A and Seotlon 3-A, Acts of the Fortyfirst Legislature, Fifth Called Session, 

Chapter 47 ma Chapter 49, pages 190 and 

191, Seotion 1 of each chapter, provides 

tha,t the State shall pay taxes creates an 
Hon. Claud Gilmer - Page 2 (V-2LO) 

emergency and an imperative public necessity that the Constitutioaal Rule 

requiring bills to be’ realf OLL three 

several days in each Rouse be suspended, 

and said rule is hereby suspended, and 

this Act shall take effect aad be in 

force from and after its pessrage, and 

it la so enacted.” 

Chapter 39, Aot s of t&o 41st Legislature, 

5th Called Session, 1930, page 179, (Article 2704b, 

V.C.S.) is in part as follows: 

Weotion 1. Thatfrant and after 

the passage of this Act, all land in 

Cherokee County, Texas, owned by the., 

State of Texas and Prison Coormlssion of 

Texas, except the land heretofore ‘set 

aside for the Rusk State Rospfital, but 

inoluding the land heretofore set aside 

to the Agricultural & Meohaaiaal College 

for re-forestration purposes, shall be 

subject to taxation for school purposes 

where any such land is embraoed within 

the~metes and bounds of any itiependent 

or common school district. 

“Seotion 2. Where any such iand 

is embraced within the metes cad bounds 

of any independent or c0nuw5 school district, the Trustees of the Pndependent 

Sohool District, of the Comissioners’ 

Court for a Common School uistxiot, are 

hereby authorized to levy sod zause to 

be assessed and collected taxm for 

school purposes for the amount. and in the 

manner prescribed by the Genenl Laws 

for the levy of school taxes. 

mSection 3. The taxes berein provided for shall be assessed an% collected 

in the manner now prescribed ~YJ General 

Laws for the assessment and coUecti.on 

or school taxes. . .” 

Chapter 47, Acts of the gist Legislature, 

5th Called Session, 1940, page 190 (titicle 7150, Sub. 

18, V.C.S.) is in part as follows: 
son. claud Cilmer -~Page 3 (V-210) 

WSeotion 1. Th.at Article 7150, 

Revised Civil Statutes of Texas, 1925, 

provide for the exemption of such property from taxation be amended by adding 

thereto another Section, No. 3a, as 

follows: 

"Section 3-a. Provided that any 

territory that has been acquired or may 

hereafter be acquired, by the State of 

Texas, as a part.of any State Prison 

Farm or property, shall not hereafter 

be exempt from the payment of its pro 

rata part of any maintenance tax of a 

public school district of which the said 

territory was a part at the time said 

maintenance tax of the said district 

which are now outstandlog was votedi, or 

which is a part of said district at the 

time any maintenance tax my hereafter 

be voted by said district; and the pro 

rata part of said tax that shall be 

paid by said territory shall be the proportionate part that the assessed valuation of such territory for county pmposes is of the total assessed valmtion 

of the school district for the year in 

whidh such taxes are assessed. Provfaed, 

also, that the said maintenance tax shall 

be paid by the governing Board or tinagement of the State Prison System out of 

any funds appropriated thereby by the 

Legislature. It is hereby specifically 

provided that the said maintenance tax 

shall be paid for each year that has 

elapsed since any such territory of a 

school district was aoquired by the State 

for 

. . 

and as a part of said prison system. 

n . " 

5th Called 

.l.C.S.) is 

224, 

--Chapter 49,'Aots of the 41st Legislature, 

Session, 1940, page 191, (Art. 7150, Sub. 17, 

ih_part:as follows: 

_ ‘;‘s;;tion il. 

That Chapter 81, page 

of the Cenerai and Special Laws of 

%he Bifst'called session of the 40th Legi~latu~ke;.19%7,-be.and thersame is hereby 

amended so as to hereafter read as fallows: 
Hon. claua Cilmer - Page 4 (v-210) 

"That Article 7150 of the HeViSed 

,ciVil Statutes Of Texas, 1925, providing 

for the exemption of certain property 

from taxation, be amended by adding thereto another Section No. 2-A, as fo~llows: 

"Section 2-A. Provided that any 

territory that has been acquired mr may 

hereaft8r be acquired, by the St%te of 

Teras, as a,part of any State Prison Farm 

or property, shall not hereafter be exempt from the payment of its pro rata 

part of any bona tax of a public 5ohool 

district of which the said territory was 

a part at the time bonds of the 5aid district which are now outstanding were issued, or which is a part of said &strict 

at the time of the issuance of bm@s 

which may hereafter be voted; and &he pro 

rata part of said tax thGhal1 &W paid 

by said territory shall be the proportionate part that the assessed valuatimn of 

such territory for county purpos8~5i.5 of 

the total assessed valuation of tka school 

district for the year in'which sue% taxes 

are assessed. Provided, also, tha% the 

said bond tax shall be paid by th8 governing board of management of the Statle Prison System out of any funds approprilated 

therefor by the Legislature. It is hereby 

specifically provided that the saifi bond 

tax shall b8 paid for each year that has 

elapsed since any such territory o.? a 

sohool district was acquired by the State 

for and as a part of said prison system, 

if any bonds were then outstanding." (Emphasis added) 

-Under the ruling of this Department in Cpinion No. V-161, approved April 23, 1947, mnd for the identical reasons stated therein, Chapter 39 and Chapter 47, 

Acts of the 41st Legislature, Fifth Called Session,Supra, 

are each unconstitutional and void and, %h8refOr8 insofar 

as House Bill No. 199, is predicated up05 the constitutionality of either or both of said lawa, it is also unconstitutional and void for the same reamns stated in 

Opinion No. V-161. 

The language of House Bill ND. 199 does not 

indicate whether or not the taxes "dtie by the Stat8 of 

Texas to the Maydelle Independent School District for 
. 

uca, Claud Gilmor - Page 5 (V-210) 

+-,, years 1943, 1944 and 1945 and 1946" are Ynaintensncen 

:,cxes under the provisions of Chapter 47; supra, 0r"bond" 

:ex8s under the provisions of Chapter 49, supra. 

Chapter 49, supra, is a valid law, save and 

except the following clause, "or which 1-s a part of said 

!!8trict at the time of the issuance of mnds which may 

:.*:e:ifter be voted". The emphasized clause is unconstizilonal and void for the same reasons stated in Opihion 

fib. V-161. However, since such unconstitutional clause 

ce.1 be severed from the remainder of the Act without der:roying its purpose, the balance thereof is constitu- 

<lOL.¶l, even though there is no severability clause. See 

zarber vs. Florence, 131 Texas 341, 115 S. W. (2d) 604, 

b2b. The Stat8 may not impair the obligation of a valid 

existing contract between the bondholders and the. schooi 

elstrict and when it acquired the land in Question, the 

5:hte impliedly assumed the payment of its pro rata share 

of the then existi 

----i-P 

bonded indebtedness. Hence the Leg- 

!rleture may ega ly appropriate funds for the payment 

cl the obligation so assumed. 

It is the opinion of this Department that, 

absent any language therein to the effect that the sum 

doucht to be appropriated is for the paymermt of b.ond 

:oXeY for the payment of bonds legally issued and outotanding upon the land in question at the time of its 

ecquisition by the State of Texas, House Rill No. 1991s 

I;r.oonstitutional. 

House Bill No. 199, Fiftieth LegislatUr8, providing for the payment of cartain 

taxes on Stat8 owned lands, to a certain 

independent.school district, out of the General Fund of the State, is unconstitutional 

and void as violative of the provisions of 

Article III, Section 51 and Article II, SeCtion 9, Constitution of Texas. 

General's Opinion No. V-161. 

See Attorney 

SUMMARY 

Yours V8Jry truly 

ATTORNEY GENERAL OF TEXAS 

ed! 

BY 

C. K. tU8hards 

Assistan4*