Bo such conditionexistedhere. In fact, the oppositeis shown, as the districtprodeedadwith all possibledispatch to organizeItselfand assume the bonds of the old district by a vote of the people,as providedfor in the act. Such being the case, the commissionerscourt had no authorityfor the levy of taxes to pay the bonds of the old common school district. In no event would this power exist unless tha new districthad failed to providefor the paymentthereof,and the other things providedby the act had transpired.** *v
In the case of BigfootIndependentSchool Districtv. Canard,116 S. W. (2d) 804, (confirmedby the SupremaCourt) the Court said:
'share,after consolidatedschool districthad voted a maintenancetax, the consolidateddistrictwas regularly convertedinto an independentdistrict,the independent districtcould not imposethe maintenancetax without having first obtainedapprovalof voters of new district, notwithstanding the independentdistrictembracedthe identicalterritorywhich formed the consolidateddistrict." HonorableT. M. Trimble,page 3 (0-6550)
By convertingthe comeonschool districtcreatedby speciallav into an independentschool district,the authoritygiven the coqmon school districtto levy a $1.50 tax rate vould not be availableto the independentschool districtsince the independentschool district would be controlledby the generallaw, which fixes the school tax rate at $1.00 on tha $100 valuatiq; and the tax of $1.00 os the $100 valuationwould not be in effect until authorizedby a vote of the property'taxpayera of the district.
If the independentsahool districtahould vote on the tax rate sa providedof $1.00 on the $100 valuation,and should defeat the $1.00 tax levy, the bond tax would remain in effactbut vauld have to be leviedby the commiasioner6~ court since such tax wa6 a continuing tax levy at the time the bonds were issuadand remainsa charge againstall the propertysituatedin said districtat the time the bonds were authorized.
Yours very tru!Ly
ATTOBBEI(BWWAL OF tTolK3
a/ C. F. Gibson
w C. F. Sibson Assistant
CFO: EP/ ldw
APPROVEDMAY 16, 1945 a/ GROVERSELZXIE3 FIEFjTASSISTART ATTORlEi0CRBRALOF TEEAS
APmovFlD0PIE10ECOEMITTEE BY B. W. B. CHAIRMAR