HonorableGeorgeH. Sheppard Cantroller of PublicAcoounta .A&in, Texas
Opinion,Ro.o-488a ', Be: Paymentof sO$ of Stat&ad valoremtaxes oiSan,Jacinto and Walker Countiesdonatedto 'San JaolntoRiver Cdtiervation ,an&RecimnatlonDietrictby H. B. 1079,Act8 46th L&E- latureupon deoielonby Texas SupremeCourt thatI3.B. 89, Acta 46th Legislature remit- ting all,St&e edvalorem taJras of aald oountlesis umonsti- tutiona1.
Dear Sir:
SenateBill No. 89, Acte 1939, 46th Legislature provided.that 80 much of the State ad valorem taxes in ten east Texas counties,including San Jacintoand Walker Counties,shouldbe donatedto the reapeotive countiesas might be necessaryto reimburseaaid countiesfor the loss of tax revenuesoocaalonedby the purchaseof Lqge acreageof out over timber landaby the FederalGovernmentin said couxities.
House Bill No. 1.076,Acts 1939, 46th Legislatureprovidedfor the donationof fifty per cent of the State ad veloremte.xeaIn Sen Jaclnto and Walker Countiesand part of LibertyCounw, for ten years from September1, 1939, to the SanJaolnto River Conservationand Reclamation Dietriot,and said Act containedthe followingprovision: ,, . . . provided,however;that the tsxes herein donatedand granted in the Countiesof Walker and San Jacinto shall not apply, nor be allocatedor donated'lnthis Act, until the provisionaof SenateBill No. 89, passed at the RegularSessionof the Forty- eixth,Legislature,become inoperative. . . . *
Senate Bill No. 89 was made inoperativeby the decisionof the Commisalonof Appeala of Texas in the c.aeeof State V. AngellnaCounty, et al, 136Tex. 247, 150 S.W. (26) 379, wherein the Court held said Act to be unconstitutional. HonarableOeorgeH.Shepperd -page 2 (O-4888)
of &an Jaolnto You advlie ua that the Tax Aeeeseor-Qolleotore and Walker Countieehave ainoe September1, 1939,remittedall of the State ad vaInram tame frcs theeo two countiesto you, and that the mme have been depositedin the State Treasux$. You inquire"what procedure shall be foltied in remittingto such dietrioteae t&es that have been paid into the State Treasury?"
It is our opinionthat the donationof 50% of State ad valorem taxes frufiSenJaointo and Walker Countiesto the San JaointoRiver Con- servationand ReoleavxtionDietriotae providedby H. B. 100.1076 Is a valid exerciseof leglslstiveauthority. BraeosRiver Coneervationand ReaLsnationDistrictv. MoCraw, 1.26Tex. 506, 91S.W; (2d) 665. When 5. B. 89 vae declaredunconstitutional, 5C$ of the State ad valoremtaxee collectedin SanJaointo and Walker Countiesehorlphave been paid to the treasurerof the San Jwinto River ConmervatlontiBeclmkation District as providedby H. B. lo. 1076. Such went shouldNereafterbe 80 mede.
But as to the moneys heretoforepaid into the StateT~-- slougherroneously--theeoannotnowbewlthdraunandpaidover to the San JaointoConeervetfcaand ReolemationDietriotwithouta epeoifia appropriationby the Legialattieauthorizingsuch payment. Manion v. bdbrt, Ul Tex. 175, lit4S.W. (26) 2x6.
APPROVEDNOV. 20, 1942 Your0 very truly,
/E/ Gerald C. Mann ATlQ~~oEAERALOFTEUS
ATlWRilR ORBRRALOF TEXAS By /a/ Walter B. Kooh Walter R. &ok APPROVED0PlliIoN o- Amitlttult BY /a/ B.W.B. QEAIRMM
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