No. V-0033 (1947).

• Case Date: January 24, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0033 (1947). 1January 24, 1947Honorable C. H. CavnessState AuditorAustin, TexasOpinion No. V-33Re: If there is no statutory or constitutional limit on ad valorem tax levies which can be made in Texas by cities, school districts, and irrigation districts, based on assessed valuations required by law to be 100 per cent of the actual valuation, what would be the legal manner in which any such limits could be imposed?Dear Sir:This Department has received your request for an opinion in answer to the following question:

"If there is no statutory or constitutional limit on ad valorem tax levies which can be made in Texas by cities, school districts, and irrigation districts, based on assessed valuations required by law to be 100 per cent of the actual valuation, what would be the legal manner in which any such limits could be imposed?"

The general rule concerning the power of the State to impose taxes is that it is an inherent governmental power, and the source is neither from the Federal or State Constitutions but is an attribute of sovereignty. The general rule is well stated in the case of Clegg v. State, 42 Texas, 605, 608, as follows:

"[The taxing power] is a power inherent in sovereignty, and without which constitutional government cannot exist. It is vested in the Legislature by the general grant of legislative power whether specifically enumerated in the Constitution among the powers to be exercised by it, or not. The constitutional provisions in reference

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to it, therefore, are more usually intended and understood as limitations and restrictions upon its exercise, than as the direct grant of the power to the Legislature."

The same rule is expressed in the case of Stratton v. Commissioners' Court, 130 S. W. 1170 (error refused), wherein the Court held in part as follows:

"The power to tax is an attribute of sovereignty, and the extent to which this power may be exercised for governmental purposes finds its only limitation in the Constitution. Unless restrained by the Constitution, not only is this power unlimited in its reach as to subjects, but it recognizes no limits, and may be carried to the extent of exhaustion and destruction. ...

"The general rule of constitutional law that a sovereign power conferred by the people upon one branch of the government cannot be delegated

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