The Laws of Texas, 1935-1937 [Volume 30] Page: 82 of 2,460
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1596 GENERAL AND SPECIAL LAWS.
STATE AD VALOREM TAX OF CERTAIN DIST'IUTS IN
MATAGORDA AND WHARTON COUNTIES DONATED
FOR USE AND BENEFIT OF SUCH DISTRICTS.
H. B. No. 114.] CHAPTER 402.
An Act to aid Wharton County comprising one district and that portion
of Matagorda County embraced in Commissioners Precincts Numbers
1, 2, and 4 as described in the minutes of the Commissioners Court
of said County, comprising another district for the remaining portion
of the period of time covered by the release of taxes to said district
as made by Chapter 48, Acts Thirty-eighth Legislature, First, Second,
and Third Called Sessions, Pages 102 to 105 (Senate Bill No. 54) by
donating and appropriating to said districts all the State ad valorem
taxes levied and collected in said districts for general State purposes
on all property, both real and personal, in said districts for the purpose
of creating a fund for the payment of interest upon and creating
a sinking fund for that certain issue or issues of bonds that were
voted and issued under the authority of Chapter 48, Acts Thirtyeighth
Legislature, First, Second, and Third Called Sessions, and declaring
an emergency.
WHEREAS, The Second Called Session of the Thirty-eighth
Legislature by reason of the great public calamities occurring
in the counties of Matagorda and Wharton which seriously
threatened the total destruction of the towns of Matagorda, Bay
City, and Wharton, and the devastation of the greater part of
the agricultural lands of said districts above defined, the inhabitants
of and property in said districts in accordance with Section
10 of Article VIII of the State Constitution were released
for a period of twenty-five (25) years from the payment of
taxes levied for State purposes in said two (2) districts, upon
the condition that said two (2) districts would vote an issue of
bonds, in each said district, respectively, for the purpose of making
improvements set out in the Act for the purpose of preventing
a reoccurrence of said calamities; and
WHEREAS, The two (2) districts did, respectively, vote an
issue of bonds for said purpose, before the 1st day of October
1924, in compliance with said Act and did in good faith issue
and sell said bonds and make said improvements; and
WHEREAS, The Thirty-eighth Legislature in the passage of
Chapter 48, attempted to aid said districts by releasing the
inhabitants of and property in said districts from the payment
of ad valorem taxes in order that they might vote the bonds
necessary to secure funds with which to make the improvements;
and
WHEREAS, By reason of the decision of the Supreme Court
of Texas rendered in the case of Sheppard vs. Hidalgo Co., 83
S. W. (2d) 649, there is a serious question as to the validity of
the Act releasing the inhabitants of and property in said districts
from the payment of State taxes, the Court holding in
effect that the Legislature was without authority to aid calamity
stricken counties by releasing the inhabitants of and property in
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Gammel, Hans Peter Mareus Neilsen. The Laws of Texas, 1935-1937 [Volume 30], book, 1937; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth18825/m1/82/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .