The Dallas weekly herald. [volume] (Dallas, Tex.) 1873-1885, 1873-08-02
"ATToRNEY GENERALS OFFICE, !
"STATE or TEXAS, !

"ATToRNEY GENERALS OFFICE,
estate or TEXAS, '
HaIo "AUsTIN, July s, 1873.
"Hon. A. Bledsoa, COMPREHENSIVE Of Texas:
"SIR; In reply to your letter of tie
Ith inst. ! am instructed by theAttor- |
ney general to transmit copy of the |
enclosed opinion, given by him to the
Governor, at the within specified date.
every respectfully, . s,.. j.
~ our obedient servant,
"IRviNG EuGLEsTON,
"Cierk in Attorney Generals Office"
'''. " [Copyl FHi N
Opinion given by the Attorney General
when the bill TO release the State Tax
to the Inhabitants of certain Counties
came before the Executive:
''ATrORNEY GENERALS OFFICE, I
.'... tH '.. =" "NIay 5th, 1873. I
''House bill No. 962, intended to re-
lease, taxes to the inhabitants of GER
tain frontier counties therein named,
has been carefully examined. II prac-
ITALY eXempts for three years, though
apparently operative for only two. - "
sat is clearly an attempted evasion
of sections ~ five and Q9) nineteen of
article az twelve, and of section (6)
six of article (9) nine, of the Coilstitu-
ton, as well as OF section (2) two of the
Bill of Rights. @, a ,r ,1Js. .Fl.
"No 'pre-eXisting law'rprovides for
the, compens;ltion OF the people of the
counties specified, Or, indeed, for the
compensation of any Of our citizens,
for exercising the right of self-de!tnse,
of themselves, their families and prop
frln ,,fll 20 xyl,tfl, hoe To, i.,I
expended among, those who pay it, be-
! ms q tax prescribed by, the Constitu-
| ton, can not be set aside by u statute.
The Legislature is required to make
taxation equal and uniform through
out the State not throughout all of
the State except the frontier. And the
Bill of Rights declares that mo man or
set of men is entitled to exclusive sep
arate public emoluments or privileges
not even in consideration of public ser
vices, as was formerly the case. ..i
'The bill is unconstitutional.
Ntir|i 2'H.''aa "ALEXANDER, 9aJ''
~ ,sq 1a "Attorney Generallpn'
BY the twentieth (2U section Of arti-
Gle four az of the State Constitution, it
is provided that the Comptroller of
Public Accounts shall superintend the
fiscal affairs, giving instruction TO the
Assessors and Collectors Of taxes for the
State; and by the thirty-third 1897 Sec
ton of the tax act of May 81, 1873, it
is declared that instructions to carry
the provisions of'the Constitution in
relation to taxes and this act into eff
feet, and supplementary thereto, shall
be prepared by the Comptroller OF l'ub-
lie Accounts, and forwarded to the sew
eral justices OF the Peace ana SlerlhS
Throughout the State, etc. .,ai ,,ar> l9
In the discharge of the duty thus en-
joined upon me; both by the Constltu-
ton and laws ofthe state, ~ is abso-
| luIeiy necessary thic iItstrucliois
should be Issued from this oihce intre1-
erence to an act concerning taXes, sup
posed by some to constitute one OF the
revenue laws of the State!o l'hl' act is
styled . An act to- release certain taxes
to the residents OF the counties OF Mon
tague, Wise, Parker, Hood, Erath,
Hamilton, Eampasas, Btirnet, Blanco,
Kendall, Bondera,. Medina, Frio, Nc
Mullen, Duv9l, Starr and all the conn
ties lying west and southwest or the
same" 1t provides for the exemption
from taxation of the counties departs
of counties enumerated III the act anu
embracing fiftg-hve counties. aius)
The fundumentaIidea OF our system
of raising revenue by taxation under
the Constitution is: ~ paw
b .)ThM taxation ishalllb equal and
uniform throughout thesState. ruhy.
l.. 2. That the value of all the taxable
property i'll the State shall be ascer-
tanned by assessors living ifi'the pre-
cincts where the property is situated.f
b. 3.uThat the tax levied on such prop
1 erty shall be, an I'D catOreM tax, al
| 4. That one-foufth Of all moneys de-
rived from taxes so imposed shall be
devoted to the use of public free
schools. aiioaRgoo al .z4oy, frfsFsg
A mere glance at the act to which it
is made my duty to call your attention
Twill show: l1-li HnihflD1 jG9i t.i-
lgh1, 1t destroys all uniformity and
equality in the leyyipg IA well asin the
assessment and collection of taxes
Throughout tie State. 'o' i'''''' t''''
/ = 2. 1t very greatly ernbaiTasses, il it
does not, i'm fact, render wholly nope
lratiye, theiaets of May 81 and June 3,
1873, now in force in. this State, for the
laassessmeht and collection of taxes. 1t
Seems iff9possiBletto harIhoiiizea and re-
cdncile these ACTS lfkiH h.ia Aai1i
49,. lttaxes one part Of the State for
! the support of the whole, and if the
| frontier counties can be declared eX-
empt, thenithefe istalse d power TO de-
llclare thehcoastg and border counties
lexempt for q period of years. and thus
throw the, Whole burden Of taxation on
the 'centfal counties OF tne St'lte.
fhl4. 1T takes the propertylOft one por-
ltion lof, a county, and exempt sar9ther