creationof such districtis here@ determinedto be essentialto the accomplish- nt of the purposesof oeotion59 of Article16 of the Constitutionof the State 5 Tyas, . . .(Undersooring ours)
and with mferenoe to real estatemquired, owned snd held bythe Authority, subdivisions(e), (f), and (g) of Seotion2 of the A& provide,respectively, as followsI._ te) to'aoquireby purchase,lease, gift,norin aw othermanner (otherwise than by oondemnation) and to maintain,use and operateanymd all property of any kind, real, personalor mixed, or any interest therein,wlthinor withoutthe boundariesof the Distriat,neoessaryor convenientto the en- erolseof the powers, rights,privilegesand functionsconferredupon it by this Aot;
"(f) to acquireby condemnationany and all propertyof any kind, real, per- sonal or mixed, or sny interesttherein,within or withoutthe boundariesof Hon. Geo. H. Sheppard,page 3 (o-2037)
the District(otherthan such props4 or any interestthereinwithout the boundariesof the Distflotas may at the time.be~owned by any body Politic) necessa4 or wme~ent.t~ the exerciseof the powers,rights, privileges snd funotionsconferredupon it by this.Act,in the manner providedby General~~with~~spe~t'.to oondemnationor, at the option of the District, in the manner provided by the statutesrelativeto oondesuWion.byDistricts organi,edm&r GeneralLaw pursuantto SeCtiOn 59 Of k'Glde 16 Of the Constitutionof the State of Texas; "(g) Subjectto the provisionsof this Aot from time to time sell or other- trlsedisposeof any propertyof sny hind, real, personalor mixed, or aw interestthereb, ,vhichshallnot be necessaryto the carryingon of the businessof the District;~*
Ii%think the languageof the late Judge PIy.forthe San Antonio Court of CivilAppeals,in the case of Bexar-Medina-Atascosa CountiesDater ImprovementDistrictNo. 1 vs. State, 21 S.W. (2d) 747, is oonclusiveof the instantquestions. The Court said:
"The ohly issue in this cause is: Has Medina countythe power and authority to assessand collecttaxes, state and county,on the.dams,reservoirs,can- als, ditches,and other propertyneoessaryfor the conservationanddistribu- tion of waters In the District?
"It is providedby article8, g 2, of the Constitutionof Texas,that the Legislaturemay by generallaws exempt frantaxationpublicpropertyused for publiapurposes,and in pursuanceof that authorityenactedRev. St. 1925, Art. 7150, in se&ion 4, of which it is provided: 'allproperty,whether real or personal,, belongingexolusivelyto this State, or any politicalsub divisionthereof,*shall be exempt Pram taxation. The very statutoryre- quirementsfor the creationand formationof water improvementdistricts would seem to stamp them as politicialsubdivisiorsof the state. All the machineryused to form them is throughagenciesof the state,the cou&y .i*ge,the ccennissioners' oourt, the electioninstrumentalities,the dis- trict courtto establish.the validityof the issuanceof bonds,the powers Of taxation,restricting the use of suchtaxationto dischargethe princi- pal and interestof the bonds, the electionof directors,all these are governmental powers providedfor in detail by law. The districtis not an ordinarycorporationorganizedfor purposesof gain to its members,but is a publiaagency,using the money ntisedby taxationto advanoethe interests of the landownerswithin its jurisdiction. It is a golitioalcorporationor divisionof the statewhich has principallyfor its object the administration of the government,or towhich the powersof government,or a part of such powers,havebeen delegated."
The analogybsheen the Lower ColoradoRiver Authority,= a con- servationand reclamationdistrict., snd the wter improvementdistrictin- volved in the above case, in regardto this tat exemptionquestion,is established~by~ourSupremeCourt in the ease of Lower ColoradoRiver Auth- orityvs. NcGraw, 83 S.W. (Zd) 629, wherein the court statedthat said HonorableGeo. H. Sheppard,Page 4 (o-2037)
Authoritg"was createda