Texas Attorney General Opinion: O-6059 Page: 4 of 10
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Honorable T. 1l. Trimble, Page 4 0-6059
free schools in the school district and still be entitled to levy
as much as a two dollar and fifty cent tax on one hundred dol-
lar valuation of taxable property in the City of Austin for muni-
cipal purposes ?
"2. In an election held for the purpose of divorcing the public
free schools of the City of Austin from the control of the City of
Austin, under Acts of 41st Legislature, p. 674, Ch. 302, Vernon's
Civil Statutes 1925, Art. 2783a, can there be submitted to the
voters the rate of maintenance tax for school purposes to be
levied and collected by the school district after its divorcement
from control of the City? * * *"
In dealing with schools which are under the control and management
of cities the courts have consistently held. that the rate of tax which may be lev-
ied for school purposes in such cities is limited by Article 7, Section 3 of the
Constitution of Texas, which relates to schools and is not controlled by Article
8, Section 9 of the Constitution, which limits the tax rate of counties, cities and
towns.
In other words, in this respect, the courts have treated schools under
the management and control of cities as school districts rather than as a part of
the cities under whose control the schools are operated.
The first of these cases is Houston v. Gonzales Independent School
District, decided by the Commission of Appeals in 1921, 229 S. W. 467. The City
of Gonzales, while exercising control of its schools had issued bonds for the erec-
tion of school buildings which required a tax levy of I.7. Thereafter, the Legisla-
ture, by special Act, divested the City of Gonzales of control of its schools and
created the Gonzales Independent School District comprising the city and approxi-
mately 24,000 acres in addition thereto. The trustees of the new district then at-
tempted to levy a 40 tax on the property of the entire district. The court held
that the new tax was valid only to the extent of 33 because at that time, Article
7, Section 3 of our Constitution, limited taxes for school purposes to 505 so that
the school district could levy only 33 in addition to the 175 previously levied by
the City of Gonzales while in control of the schools.
The court held that the 17( tax originally levied by the city for school
purposes was a school tax authorized and limited by Article 7, Section 3 of the
Constitution, and not a city tax limited by Article 8, Section 9 (which limits
counties, cities and towns to 25# "for the erection of public buildings, sewers,
waterworks and other improvements."). Spencer, J., speaking for the court at
page 468, said:
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-6059, text, 1944; (https://texashistory.unt.edu/ark:/67531/metapth263337/m1/4/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.