Court Opinion

ID: 9769390
Source: CourtListenerOpinion
Date Created: 2023-08-29 14:48:59.644678+00
Date Added: 2024-06-11T07:31:02.356203
License: Public Domain

Mr. Justice Smith,
dissenting.
I would affirm the judgment of the Court of Civil Appeals. The majority states that the question of which agency should have custody of the accumulated sinking funds, pending their application to the payment of the bonds, is of but little importance. In my opinion, it is important to follow the Constitution on both the question involving the sinking funds as well as the question relative to the transfer of the delinquent taxes. There is nothing in the Constitution or the record in this case to warrant the unlawful transfer of the delinquent taxes to the Hospital District. The Constitution named lands, buildings or equipment jointly or separately owned by the county or city, and stopped there. It did not mention delinquent taxes. The theory adopted by the majority is the same in principle as the one we rejected in the case of Deason v. Orange County Water Control & Improvement District No. 1, 151 Texas 29, 244 S.W. 2d 981.
The particular portion of Article 4494n, Vernon’s Annotated Texas Civil Statutes, which authorizes the transfer of the delinquent taxes in addition to the constitutionality allowed transfer of land, buildings and equipment, violates Sections 51 and 52, Article III, of the Texas Constitution. See Harris County Flood Control District v. Mann, 135 Texas 239, 140 S.W. 2d 1098.
I therefore respectfully dissent.
Opinion delivered July 15, 1959.
Rehearing overruled October 7, 1959.