OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eononblo Sm R. Hoar8 oounty Atdlnof 

Oorpll OOuJhf 

arto8villo, Toxrr 

ro h6rr rour lott 

rubjrrt uh%oh rorbr a8 foil 

ry 1, 1943 onl about $0 

In the or Ia lnal 94 000 

on6 no4it.6 *&at 

4~4~ thou& the Govrsmmat bail ha4 jw7raO8ri~ ot tb6ir QrOQOrt14B 

for fmm 6 to 10 moatha. Aa l a a h settle-at 

CENEIIAL OR F,RS, 
Honoreblo Ta R. Y44r4, Pagq a 

wag rtr 8hr Qorernaon8 ho16 out ot the umorr 

prymnt the 1961 taxa8 and thora with whloh ther 

hsrr rrttlod rlwo Jaarsrl lat thof hsro hold 

out 40t 04ly th0 1942 tam4 b4t th0 1943 tar44 

mm well, oa the be818 thrt‘\1%10 had not ootually 

p444.d to tbo Qotrrnm4nt until tha 60&r mro 

Sl@d. 

ìIa the 35,000 mo m l tianrlon a large sumbor 

ot the 0woIr4 hrd ken tom06 to Tserte their 

proprrtlrr b4fox-4 January 1, 19b3 on6 the b414n44 

~111 b4 r0244d.out dthln the no* 30 a4p. 

*It 4pp4rr4 to b9 8 grrrr lnjastlor to ioroo 

thrrr lrnd 0waor8 t0 Qat prOp4?ty t4S-44 on property 

th a tt h r l y atuolly reooltr4 little beooflt trap 

lo the roar 1942 but muah more 80 to now torer 

thorn to p8r tax04 iOr lhlr per Ron they have 

not br8n on the property rlthin 8 to 12 mmthe, 

Ilkwi84 It l pprorr Pnja8t to roqulro the oundf~ 

1~ the l xtrnslm area to pay tax.4 ior thlr par 

uhon thry mm farood to vaoato the 8amo prim 

to January Y,+lj. 

*The government ropresontatires hero t441 

thsc tf;lr I4 ljst Just, howare, thry ray that 

thora 18 no other rr8hhod whrroby the ram@ oaa 

bo handlra la l o far 18 they are oonoornod. In 

*irr or this l ttltudlooal a gov4mmat 0tri4r 

ham submittad to a4 thm l ttaohe4 rbrolutlon 

rtrtlag that It the 8ef~d IS pas44d by the CommIaolo~r8* Court of Coryall Couutr they dll 

~81~4 aaT turthor eollbotloa ot taxI frtn 

ownor lmolr44 ia thorns tran8astlonr. 

“The Uoaalralon~~ Court h48 l xpr488od 4 

dealra to errauto thl8 nrolutlon, hewbvcr, 

to41 that thry how no logs1 ruthorltr to 60 

00. 

"81~44 n hero no prverdrnt in uttorr 

or thlr nsturo I woald llko 4n 0 

hp 

lnloa from 

rour d4prrtaeat a4 to vhothw t 4 r44oI 

lutlon l 4n b4 logslly parrod by the Connl~~~lomra 

Oourt and It eo what prorodwo o&a k follo~6 

by the tax ofrlowr of tho County ln oarrylng 

out tha 8ame.* 
Honorrbla Ta R, Roars, P4c4 3 

IOU l m mWme6 that the Coamlmmlonorm~ Court 

18 without ruthorltt to ord4r that ao tmxom 8hall ba 

lot104 upon i4aa anod on famary 1st br prlvato part104 

4tm tbow po8nm8lon ot mueh land 80~ hvo pnrlowly 

ken takwa by the To’rdrrrl Qmrraaont p4dln# 8squlmltl~ 

ot the 11th thoroto. Th4 owaer oi lati a4 ot f4nuarl 

1st 1s llablo tor mtetr and eopmty ad raloru hxom 

thoreon rlthoot rrgwd to rho may he+o po88emmlao 02 

th4 land. 

Art1014 8, +&Ion 10 oi tho Ccmstltutla4 ot 

Toxmm oxpr488ly torm the roleare ot tuna. Thlm~oonl titutional prwl4lon rr4dm 44 iollowmt 

*The Lo lmlatul* shall har4 no power to 

nloame thr P nbfibltantm ot, or propart in, 

a lIz l o ua tOitF y, or town* frar thr &mJaent 

ot tax04 lorlod tor Ftat4 or County urpo444, 

unl*mm la 4aaa ot 

"I 

rtlah 4ountr, o f 

root pobllo or1 oat ty la 

ft. or torn, v&on suoh 

re oarno ny k made br a toto of two-thirds 

or raoh houao got th4 I.cglrlatum.* 

Spsrklng ot thla Con4tltutiO4.el pPOvl4iOn, the 

?upreme Court ot Toum In Jonas v. WlllLms, 45 E.W. (26) 

130 maldt 

*mmptlonm rroa taxation 4x-a r4tgwbed 

not only 44 In 6aromtlon or morrnlca a* 

thorltf; but of ~&on rigbl am ~411; Thof 

a44t k l trlotl~ l o44truoa. 446 not l xt4ndol 

bepond the wpnmm roqulnmntm o? the lmnguago umod, not only am to the rarcplng of the 

l t4tut44 grant1 rxomptlons, but mm to th4 

s 

owr ot thr I..@ 2 l lattuo to eaaot thm.4 

Authorltir8 oitod.) 

It the Legimlaturr 1s torblddon to gaot a roloaao of taxer It tollo*m, at 00ur80, that tho Oonudmdonrrm’ 

Oourt 14 ulthout authority to do 40. Hs h8r6 4i44u4406 aoro 

fully tho quomtloa rrlrtlqg to 84 raloru tax llablllt~ 

upon load l oqulr8d or to b4 l aqulrod by the B&oral Qwemgent In opition ??~a. O-4613 and O-4749, ooplam of mhloh 

'e 
sonorablo Tea l!. HIorB, Paga 4 

@nlonm are rnoloar~ ha-with. 

The tomgolly oonoluolarr 1s bored upon the mtotal eat o t toot l ontalnod In your lottor *that tltlo hrm not 

aotudlly prsmod to the Gotornamt until the drodm wore 

70 wish to oall your l ttontlon, howrror to Footion 

w USC& uheroby the P&oral Qororamont MJ, 

lf It l 184t8 to 40 80, roquln tit10 to lan4 upon till4 

ln the Todrrol Oourt wherrln oondemnrtlon prooardlngm em 

QMdi4, a *drclaratlon of taking*. Said rtatuto (Fob. 26, 

1931, o. 307 # 1, 46 Stat. 1421) roads In part am tollowmr 

"In any prooerdlng In 4ay oourt OS 

thr United State8 outmid@ of tho Dlatrlot of 

Columblo whloh har barn or may W lnmtltuto4 

by and in the nom4 Of and U&W the authority 

of thr United Stetem ?or the aoqulmltloa c& 

any land or easement or right of way in land 

tor publlr PRO, the petitionor may flle In the 

aauer, with the petition or ot any time boron 

judgmnt, a drolaratlon ot taking signed by 

the authority 4mpowsr44 by law to aoqulro the 

lend8 drsorlbad in the petitioa, drolsrlng 

that maid lands are thorobytaba tor the us0 

of C,ho United States. . . . 

*upon th0 riling maid 64014ratlon or 

toking and 0r ths a4p04it in the aotlrt, to 

the use or the prrsonr l ntltlod thorrto, or 

the aaount or thr estimated 4oatp4n4ctlai stated 

In l ald doolarotlon, tltla to thr ma14 lands 

In tee mlmplo absolute, or muoh lrrr estate or 

Intorest therein a4 14 0proiri0d In maid doolaretlon, shall vest In thr Unltod 8tatem of Amarloa. . . 

In the rrrnt thr United States ham, by tha manor 

outllmd in the above mtatutr, l 0tuaUy aoquirod tltlr in 

toe slmpla to any of tha lrnda in quostloo prior to January 

1, 1943, no tu 00~14 thereattor be l maomood against the 
Ronorrble ?or B. Noerr, Pago 5 

land or.tho tonmar ornor thoroaf ior the year 1943. X% 

doe8 not •~ oar troa four 1ott.r that the l beolute tltlo $0 

l l of ahe E anda larolrod wm 80 roqulrrd. We ham dirrotod 

hour rttrntloa to the stetuta 8hould l dtuatlan hamafter 

srire where it 1~ applloablo. 

ATTORNl!YQrNERALOFTRXAS 

Welter R. Kooh 

Aaairtant