Burke v. Thomas

285 S.W.2d 315, 1955 Tex. App. LEXIS 2264
CourtCourt of Appeals of Texas
DecidedNovember 30, 1955
DocketNo. 10336
StatusPublished
Cited by7 cases

This text of 285 S.W.2d 315 (Burke v. Thomas) is published on Counsel Stack Legal Research, covering Court of Appeals of Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Burke v. Thomas, 285 S.W.2d 315, 1955 Tex. App. LEXIS 2264 (Tex. Ct. App. 1955).

Opinion

ARCHER, Chief Justice.

Appellants sued appellees, as the Commissioners’ Court of Irion, bringing the suit as citizens and property tax paying citizens of Irion County, Texas, for themselves and all other such property tax paying citizens of Irion County, to enjoin the issuance and sale of bonds for the purpose of the construction of farm to market and lateral roads in Irion County, authorized at an election theretofore held at which a majority of the property tax paying citizens-voted in favor' of the issuance of such-bonds, but less than two thirds of such voters voted in favor thereof. Appellants also sought a temporary injunction against the issuance and sale of such bonds and a hearing was had on such petition for temporary injunction and after such hearing the court denied appellants the temporary injunction. From this order this appeal is perfected.

This appeal is predicated on two points

“Point One: The Commissioners’ Court of a county may not lawfully [316]*316issue bonds and levy a tax against the property of a county, for the purpose of building farm-to-market and lateral roads, where the qualified property tax paying citizens of the county, at an election called for such purpose, have by less than two thirds vote authorized the same.
“Point Two: Article 7048a, Revised Civil Statutes of Texas, which purports to authorize the Commissioners’ Court of a county to issue bonds for the purpose of constructing farm-to-market and lateral roads, after an election called for such purpose upon a vote of a majority but less than two thirds of the qualified property tax paying citizens of the county; is violative of the provisions of the Constitution.”

Appellants are not charging any irregularity in the manner in which these elections were held, 'but are contending that Article -7048a is unconstitutional as being in contravention of Article 3, Section 52, of the Constitution, Vernon’s Ann.St. and that a tax -can be levied and bonds issued for the purpose of constructing farm to market and lateral roads only after a vote of two thirds of the qualified tax paying voters.

Appellees contend that Article 7048a is constitutional and further assert that, even assuming the unconstitutionality of this statute, the appellants are not entitled to injunctive relief.

No question is raised as to the manner in which the two elections were held, and all pertinent facts are stipulated, and as stated by appellants the disagreement between the parties is the determination of the meaning of the 1904 Amendment to Article 3, Section 52 of the Texas Constitution.

Appellees take the position that under the Constitution and laws of Texas the Commissioners’ Court could properly and lawfully issue the bonds and levy the tax, for the purpose of building farm to market and lateral roads, after the election at which a majority vote was cast in favor of the bonds.

We believe Article 7048a, Vernon’s Ann. Civ.St., is constitutional. This article reads in part as follows:

“Section 1. From and after January 1, 1951, no State ad valorem tax shall be levied upon any property within the •State for general revenue purposes, except as hereinafter provided. * * *
“Sec. 2. From and after January 1, 1951, the several counties of the State be and they are hereby authorized to levy, assess and collect ad valorem taxes upon all property within their respective boundaries for county purposes, except the first Three Thousand Dollars ($3,000) value of residential homesteads, not to exceed thirty cents (300) on each One Hundred Dollars ($100) valuation, in addition to all other ad valorem taxes authorized by the Constitution of the State, provided the revenue therefrom shall be used as provided in this Act for the construction and maintenance of Farm-to-Market and Lateral Roads or for Flood Control and for these two (2) purposes only. * * *
“Sec. 9. If a majority of the qualified property taxpaying voters, voting at said election, shall vote in favor of said tax, then the same shall be annually levied, assessed and collected as other county ad valorem taxes are levied, assessed and collected.
“Sec. 10. After an election has been held under the provisions of Sections 7 and 8 of this Act, at which election a majority of the qualified, property taxpaying voters, voting at said election, voted in favor of the tax, the Commissioners Court may issue either negotiable county bonds or county time warrants for the purpose of the construction and/or improvement of Farm-to-Market and Lateral Roads, or for the purpose of constructing permanent improvements for Flood Control purposes;. prpvided, however, that any such bonds or warrants must have been authorized by a majority of the qualified property taxpaying voters who [317]*317have duly rendered the same for taxation voting at an election duly,called by the Commissioners Court, such bonds and warrants to be issued and the taxes to be levied and collected ■ in payment thereof in accordance with the provisions of Chapter 1, Title 22, ¡ Revised Civil Statutes of Texas, and provided further that each proposition shall be separately submitted to the voters at such election.”

Article 11, Section 2 of the Constitution is ás follows:

“The construction of jails, courthouses and bridges and the establishment of- county poorhouses and farms, and the laying out, construction and repairing of county roads shall be provided for by general laws.”

In 1948, Article 8, Section 1 of the Constitution was amended by Section 1-a and states in part:

“From and after January 1, 1951, no State ad valorem tax shall be levied upon any property within this State for general revenue purposes. From and after January 1, 1951, the several counties of the State are authorized to levy ad valorem taxes upon all property within their respective boundaries for county purposes, except the first Three Thousand Dollars ($3,000) value of residential homesteads not to exceed thirty cents (300) on each One Hundred Dollars ($100) valuation, in addition to all other ad valorem taxes authorized by the Constitution of this State, provided the revenue derived therefrom shall be used for construction and maintenance of Farm-to-Market Roads or for Flood Control *

Article 8, Section 9 of the Constitution in 1906 provided in part:

“The State tax on property, exclusive of the tax necessary to pay the public debt, and 'of the taxes provided for the benefit of the public free schools^ shall never exceed thirty-five (35) cents on the one hundred dollars valuation; and no county, city or town shall levy more than twenty-five (25) cents for city or county purposes, and not exceeding fifteen (15) cents for 'roads ‘ and bridges • * ■ * * and the Legislature may also authorize dn additional annual ad valorem tax to be levied and collected for the further maintenance of the public roads; provided, that a majority of the qualified • property tax paying voters of the county voting at an election to be hele), for that purpose shall vote such tax, not, , to exceed fifteen (15) cents on the one hundred dollars valuation of the property subject to taxation in such county. * * * This section shall not be construed as a limitation of powers delegated to counties, cities or towns by any other section or sections of this Constitution.”

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Bluebook (online)
285 S.W.2d 315, 1955 Tex. App. LEXIS 2264, Counsel Stack Legal Research, https://law.counselstack.com/opinion/burke-v-thomas-texapp-1955.