### 756

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**GROVERSELLERS ATTORNEY**  **GENCRAL**

iT3n. **3am** H. Davldaon ,:o*mty Attorney, Hooklrg CouneJ 

### 3dvellMd, mm8
Dear 9l.r: c\ \ Opinion**So.** 

### O-6169 /Lij ROI When **former** 

### kx a%Saotor Of~ndapendent sohooldlatrlotimlled- -I **rodtt** 

### upon the tax rolla&ertaln sohoo ,tasm paid, oan his summiww, vith the Buthmity ot the board of mhool trustee&/f the dlstriot'to/so

tio,'+aaka

entrlm shoving ~~h~~~~u~~~~~~'~l~~.d queutlon'

\ '; a tb v8oaal llebilltj?
In your re~~~~A~~P~1~~~:1944, for the oplnioa of this de@rtment,<yowZubzof~ the f%Jlolf iaot r1tuat1oa and questiona thercioncv ‘\ 1. 

### ul"

'J. B. ihac&Aa **n&~ ‘**  **b&oyed** 

### a8 8he Tax Amsrsor for the Petit TPds~ndent,,8ohOol Dlstrlot,.

of HookleyCo., Texas.-When Hr.'Reeoe baaensTax Assessorand Colleotor **for&ho** P&tit 

### Distrlot; tW tax roll8 shovedmevoral

. tw m% +'e dellXaquent% Hovev~re good nany of th.80 9plme Aa rtieahave tax mmelpts to ehav they paid the taxes. The~queation 

### that Mr. Reatoe~ ir asking la.

aa t1W069a Doea fW+ Reeoehave the 

### legal right **to** mnrk 

### thaw taxespgldd ii the SohoolBoard OS seld Sohool Distriot'~lpbs

him the authority? If **satd** 

### aohoolDistriot ZIQerd

gl.ves him the authority

to mark those tax88 paid, is~~~~Iieeo6

personally

liable ln ant VW? The 3ohoolBoard is vllllngto give this authority but 

### thare is o questionIn,!&. Reboe's**mind** 

### about it being legal."
In your letterof 3eptember 16, 1344, YOU supplement 7~ f0m8r 

### letter **33 follovs:** Hon. Sam R. 

### Davidson, page 2

"SO on5 qu65t1on5 the **fmt** that theaa taxor, vbloh vs srs **asking** for your opinion,aa thay nov uppaw on ths tax rolar hM5 boon paid. 

### tbsidss the tax reoelpts thsy have soPrebor etiv8 ev ideaoe



### suoh l oanosl~d obsoks ti v1tne55e5. R. J. B. WOoa ths Drssont tax oollootor of Sohsol Distrlot do.5 aot doubt
taxO5hsvob5@np5ldaRdthatthet5rpa~m~in thsir oentaatioas.* bi the ebssnor of spsolflo sktu- uustmsnts giving the dutlO8 a& 1labiliti.sof tsz oollsotms of lad.- pendant sohool distrlots, thy provisions of ChaDto? 8, Tltlo m, V. A. C. S., 1925,govorntbe sbsve 5ltuatlon.



### Artiols7257,V. A. C. 9.. 1925, otatesthst the tax oollootm w his deputy, 'uhenmer mp tas is bide sbsll &iv0 t0 th5 taX&WOF 5 POOOiDt, S~OifYiae th0 55IOUt Of kr 

### mid, the **yW** 

### iOr vbioh the kx v58 l 550555d, M the dOSoript:On O? th5 ~POjlSPty 4l555555d~

th*t th5 kr OOlhOtW Shll 

### efflxhis seal thereto, vhlah rsosipt 

### shellbe adml88lble to record Ninths oounty invhichth~pzvport~ls rltuatsd,and vhen so reoordod shall be full and oustplote nstios to sll 

### personsof thy paymsa;dofl said tsx. !Rm tsx sollootor, 

### "vhenover my **kx55** 

### ore pa and suoh **entrfos** sh8 5b5norOdlt5mwoath5tcuFoIriiy
lmnt of suoh tax. 6 notlos to all the vorld of the parIt, llpoza

ths 

### prwantatim of tha tax 

### rsooipt5 uld 'othoroorrobomtlvo ~Qsaoa k, the Soha Bssrd w tbs lndividusl tqw%w, tbeBoald is 5eti5ii5dthtthO taxwhen aotuelly b05a mid to tbo r0mr tax oolfootor, but th8t swh tax 001150tor iallod end neglootbd to raakm the mquirod entrios upon the tar Fells, than the SaboO'r I40956 trJ proper resolution oould authoriss the PrOssnt tsx oollsat~ to Or&or upsa tbs tax rolls a statsnwntthattho tax08 bsdbs~npa~dbytbs tupsyar upon 

### the date shova by his reoolpt, vhlsh ansv~rs your first qu55t1on Toll."



### Xf hhe Boardhas grantedthe authority to make suoh 

### entriesas indicated aboveboosussthe faxeshave aotuallp been paid to the formertax aolleotor, then no liability 

### vould be ossumd 

### by tho prOsent 

### tsx collootor foF pw0dgg 

### suoh authorized mini s t eri a l

l 

### ot, vhloh **answers** 

### your ssoondquestion '30.". . 

### 758

iion. Sam B. Deridsoa, patp 

### 3

In addition,

~btiols **7258,** 

### V. A. 

### C. S., 1925,vhlch 3 horelnquoted,

provldesaa sdoqu5t5 rsmady for ths taxpsysrs 

### vho hold tar reoolpt8, but vhoso ~ymsnt.8

have not 

### been eatomd upon ths tax r01151

~~F’Mlll~~ttOF t?MD~~IbtOf t5X55 OlXp~l'ty, 

### real,porrmnnl

or 

### zclxed,

hamatter 

### paid, 8e vail 55 thou5 horetoforopaid, 001150t5dby Strto sour&y or n~ti01~51 

### offioorr may bs reoomlsd in 

### the aft100 ot ths oounty mth6 OOUtyl&@5thb~~rty15 Situ5tod. Oil pr55ont5tlonof a tax 

### reosiptto th54 om~ty 015ML IU aIn 1m!Mdl5t01yill. th5 sams in tbo 55S5 5mIuleF OfrIllngS dsed So lanb, and ontoz! and roocwd suoh rooolpt la full :n 5 **noord** 

### book kept **by** him **for** ths **purpoao of**  rsoording 

### tax raGe~pt5, 

### to be called 'TaxReoolpt Roeord, and shall hsvo the mm5 oad 

### numbervrltten thobcm, and euoh moord 

### sbll be not100to all tha vwld of ths payme& of suoh tmr, a& wmtifled oopl5r thom~f~ybousod lnovld~~o on 155u55 

### involving

the w WAda like ruler 

### l mtt1ng sort%- iied oopi55 of 68868 in ovldsnoe." (~h55ir, ours) Since a0 ¶.ndqmndont5ohoo1 distciot 15 5 munioLp51 

### aorporatlar;,

and the tP* oollootor a mtnloipsl otfioec, su0h
**tax** 

### rsoeipts

can be reoorded

and **ars** 

### not100 to all the vorld of the p8yls5nt of SUOh tu.


## 4d / 

# &b Am-yTgz

BY

c. X. RiOh5rd5 Assistent
cxR:Am