Texas Attorney General Opinion: O-1319 Page: 2 of 3
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Mr. Sam T. Bolt, #2
Article 894 ,. Revised Civil Statutes, 1925, toads as
"At any time after the expiration ofrtwo rears after
any common school district has lviet a school tax on
itself, twenty props ery taxpaying quaifie voters, or a
majority of such voters of the district, may have an eleo-
tion held, upon the proper petition of the county judge,
to determine whether such tax shall be abrogated increased
or lmished. Said election shaflbe eld ab concte&
as other elections in said district. If the election be
to abrogate or diminish the school tax, the ballots shall
have written or printed thereon the words: 'For abrogating
school tax,' or 'For diminishing school tax to . .. cents;
and 'Against abrogating school tar,' or 'Against diminishing
school tax to . . . cents.' If the election to be deter-
mine whether the tat shall be increased, the ballots shall
have written or printed thereon the words: 'For increase of
school tax' and 'Against increase of school tax.'" (Under-
In Beeman vs. Meys (T.C.A. 1914) 163 8.if. 858, wherein
an injunction was granted to restrain the holding of an election to
reduce a tax rate, within two years after an election had carried
to increase the rate from 820 to 50%, the court stated:
"Article 28533 (1911) of the statute, which authorizes
the holding of an election to increase a school tax after
any district has levied a school tax on itself, provides,
in subttanoe, that an election to determine whether school
tax which has been so levied shall be abrogated can be held
onlp after the expiration of two years from the levy of such
az." (Underscoring ours)
In the case of McCall vs. Lewis (T.C.A. 1924) 2863 S. W.
5825, the court had under consideration Article 2833, Revised Statutes,
1911, which insofar as material here is identical with the present
Article 2794, Revised Civil Statutes, 1925, The court held:
"The words 'abrogated,' 'increased,' or 'diminished'
are all inclusive, and connote every change or alteration
which can be made in the original tax. By increase or
diminution the rate only in the first tax is changed.
By abrogation the first tax is completely done away with.
Neither of these three results might be accomplished by
substitution of another tax, the effect of which would
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1319, text, 1939; (texashistory.unt.edu/ark:/67531/metapth258502/m1/2/: accessed April 25, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.