t&D c. MANN 

-- 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Boa. r5.rd.r A* tielun 

chalxmaa, Cdttes on 

Clabas and Pooounts 

‘Jous6 of 33pres4nt4tl*aa 

Aultln, Texas 

April b, 19.939 

D4ar Sk2 

. 

A88l8tallt Atto 

attaohed lnalu 

wbioh yoa deml 

their talldlt 

rsoelpt of your 

Jr. Lloyd Armstrong, 

to@sthor w%th fils~ 

nrat.6 claims upOn 

aoat airouas 

e elaints ~511 be 

00; and Uittieolt under 

4. Z~nber such olrma8tmaao 

rsud Cf l.ngmsit5oQ Qf 

or 3uoh taxes auoh fuetm, 

sssd UFOU by tha OOWt. 

ICatloasl L~ifo Ineur~im3i~Com~asq, 

hearloan Ualted Life Insumnoe Corepaw. _ 

Yile Ho. 49 

Union Contr81 Llfa Xnrursna6 Company, File 

so. 9 

Ohio f?et5onel Life Inaureacs COmpany, File 

Ro. 8 

The Sanhattan Life Inmranee OorpamJ, ?5ls 

RO. 4 

The Aoaola Mutual Llfo hamran CoX$aW, 

?ils PO. 1Q 

Am4rlaua duedit IndeRlklty GoapaZkY, Ils. 19 
T 

Eon. Vlrgl1.A. yielden, April 5, lOsO, P4gt Z 

lir4m4n'e Inauranar CQpaly of X4warFr 

Xew‘Jerre,, Ro. S3 

Qharles X. Rleksr, W. 70 

F444ral Lit4 and Castmlty Company, Ho. 15 

Joyae Rosboromgh, Ro. 5 

IArturo ortls, BO. 1x 

Before oonri&ming eaoh 41a5a lndepen64ntly 

aad s4parat4ly a8 presanta~ by yooru honorab14 oorrrlttee 

.ve think it partloent to mat forth generally suoh authorltles as, la our apiaion, govern their dlsposltloa. 

the hgishtito authorlty.to maat laws ooverlag approprlatIons h4ral.n mqwsted im lImIted by th4 

pror585pns of t&s ConstItutSon mhIo?I read: 

*Art. 3. itk4. 4. .fhe b6ia~ature Shall 

pr0vIda by 3.8~ r0r tbaoapensatlon or all oirie4r8, Wl3'8Zit.8, bE;entS and publio 0OIltl40tOW, 

not provided SOT in this Conetltutlon, but shall 

not grant 4xtra ooqmn8ntIon to any ortlc4r, 

servant,.a64nt or publI4 aontraotors, utter 

8uoh pub150 44n5ee 8ba11 hove beta parfox 

or oontraot entered into,for the perfommnae 

of tha aam; nor grdnt, by appropriation or 

otherrise, any apomt of money out of the 

trtaary of the &ate, to cay indlrldual, on 

a aleia, real or prtttndtd, when the s&no 

shall not lxvt keen provlcitd for by pro-oxistfng 

law; car 43Lploy any :ne In the new of the 

&ate, unless authorized by prt-existing law." 

I-h4 r414rant part of *otIon 44, Artlole 3, 

Constitution of Ttxa8, aontrolllng the question of 

authority of ttm Legislature to mtkt appropiatloas 

OOvtrillg tht r4ftInd Oleim8 in qa4etiOtl im bmhl SQt 

forth: 

Vhe Le&slaturt . . ..&a11 not 6:allt.r.. 

by appropriation or othtnltt, any amOuttt Of 

month out or the trsa8ury of th4 Statt, to 

any indlvldual, on e olaim, real or prat4nd44, 

rhea the 40~4 shall not h4rs been proilded for 

by pro-4xleting law;. A' .' 
Eon. Virgil A. yielden, April S, 1939, Pegs 3 

The above alause h48 beta interpreted by the 

Suprrpe Court In tht o484 of .iuatin ?iational Sank 18. 

Sheppard, 71 SW Bad Z4S, to wan th4t the hglal4tur4 

o4nnot appropriate Stata aon4y to any ladlvldutl ~1114~8, 

at the very time ths 8ppxvpri4tIon I8 amdc, thera Is 

already ia fores 8opIe valid 14x UOn8titUting the ohdIn 

the appropriation Is mad4 to pay a leg41 and ralld obllgetlon Of the State. By 14~1 obli~atlon Is deelamd 

to k aueh an Obligatloo as would iorn th4 baal~ of a 

judgment age:ost the State in a court 0i eoapttbat 

EAadlatIon in the er4nt it should psrmlt ltstu to b4 

Certain rnlta OS laIlep4 rtlttr4t4d in that aam 

aao& whleh a8 8 person rho pays 4s illa@ tax under 

darer8 ha8 a leeal alaim for fta ra-puymtut and under 

th4 i4Ot8 ia that C484,‘+3&4 CTitZ Writta& th4 OpIllfOS 

for the oourt, h4ld that suah tax or.ftt was paid under 

LaplI4d'dur4aa. It appears that auah &ureas muat 4x5at 

at the tIa4 91 payment. 

~., 

Dnlssa the olaln~~ltU.9.unrltr the tbovt rule 

a& authority, they ar4 uad % "@Mly olasaIfIed as roluntary paymtnt and aa stotod la the Austin !!atIorml 53aak 

oasa, aupr4, a ptrson who voluntarily pays an llls~al 

tax he8 no olaia fcr its r4-paynont. The companion oaa4 

to tho +mstin CeticCal Bank aaae, sugrs, w!zerain otrtala 

tax payments vtrt hold voluntar5ly 3tdc was the 3araIoana 

Cotton Ullla ~a. Shepptrd, olttd In 71 35 2nd, 247. Tti4 

effects of the holdlnr 5n the slave two oRSea are summariaed. in ttx opfkico rtndcred in State VS. Forlsttin, 

79 SW 2nd 143: 

"These Casts art oonolual~t of thobtation8 that although the state rtetivti3 tkt 

benaf5t of the unauthorized ocntreots of its 

orrlcera, or rtotlvts uaauthorlzad taxes ooluatarlly paid into,tht treasury, the Ltglslature oamot spprogrlato money to m-pay suoh 

Oltfa8 b4oaas4 of the ocnatitut5oaal InhibltiOB8 afor4statlon4d;~..~* 

Th484 eaaaa, therefore, are rurtber authollty 

for the proposition that a mere xoral obliqetioa of the 

Stat4 will not support 4n appropriat5oa o? State monsy to 

an IndIrIdoal* Stat4 14. PerlatsJn, supra. 
-1 

Hon. Virgil h:?leUben, April I, 1939, Paga 4 

Of tbe slalm submitted, those to be towad 

in your file fo. 53, 49, and 9, arise out (rrb multa 

brought under the ~rovlaloas o? Artlola 006#&, oomon1y known aa the *protamt statute*, eoaoted %y the CSrd 

Leglslatura, Acts of 1933, for the pwpose qt provldlng 

an ado 

under P 

oate remedy at law to the agWtaxpapar vhoreby 

ta prorlslona he oould enioroe liability of the 

State to pay a curtain awunt of money oa l oaount or 

the payaent of taxea alleged to hare bean vrongfully 

esaotad by tha Stats fro6 the taxpayer or plalntifi. 

h dou it nooessary to set forth harelnL, the relotant 

portloa of the named rtatutar 

“Art. 7057b, Soo. 1. Any person, fin, 

or oorporetion rho may bo required to pay to 

tbo head of any depsrtment of .the Stat4 

Dcvernmnt any occupation, gross raml?t, 

iranohlae, Uoenee or other prlrllaga tax 

-or fee; aad who belletsa or aonfaada that 

the ssze 1s unlawful and that auoh publio 

official 13 not la&uliy catltled to dammd 

or collcot t:=e Y~;.ZB shell, nevertheless, be 

req:llred to pay such amount es m:ah public 

off’ioial o+.rgcd with the oolleatfon thereof 

may dce.3 to be dce tke Stat.e, and shall be 

estltled to aoooapany such Fameat 71th o 

written protest, scttinp out fully ard In detell each e;f every ~.rcuo: cr retson why it 

1s crr.tr2d: - tt.e t ~LC!-L rlc,;anC is mlasful 

or unec Wrlzed.” 

332. 2. ?J?on the paymint or such taxes 

or foes, accoqanled by such written protest, 

the tex>ayer shall heve ninety (90) days from 

sai,d date wlthlu r!;iob tc file mlt for the 

reocvery thereof lo. any court of co~.;ettnt 

$urlsdict Im in Travis County, Texas, snd zone 

other. Suob sult shall be brought against the 

public offiolal o?mrged with the duty of oolleotlng such tax or fees, the State Troasoror 

and thr Attoroey General. The lasnea to be 

determined in such sult shall bo only those 

arising out cf the grounds or reasons set 
Hon. Virgil b. ?faldsn, April 5, 1939, Page 5 

;;f:; In 8ucb vritten protest as orlglnally 

The right of a peal 

in ctier oases prod3 ai 

shall exlat aa 

by law. Prorldod , ?ouever, vhe.re a ala-4 aotlon is brouP>t by any 

taxpayer al.1 other taxpayers beloaglas to the 

olass and represented fn mwh alass aatlon 

vbo have properly protested as herala pFovlded 

shall not be required to ills separate suit8 

but shall be entitled to and governed by the 

dealsloa rendered la suah ulasr a&ion. 

‘soo. 3. It &all be the duty of suoh 

publia oirlolal to traaamlt dally to the 

State Treasurer all zoney so reoelred, rfth 

a detailed list oi all those remlttlog sams, 

and he ahali inform tha 5t.at.a Treasurer in 

writing tbst, such noney uas paid under proteat 

am heralnqbcre prorfded. A depoalt raocfpt 

ahall be lasuod by the Couptroller ?or the 

dally total cf such re.aittaaoee from eaob department; and the asshicr of the Treasury 

Sapartaent ~~411 keep a cash book to be aalled 

'~usponsa Ceah hook," in vhlab to enter such 

deposf t reoelpts. Uponiho reoeipt of suoh 

aoney by the State Treasurer it shall be his 

duty and he is hereby required to lcrmedlatsly 

and forthwith plaoc tbc sxce in Ztste depoaitcries bearin?. interest ‘in tb,e saqe manuer 

as any other funda ot the :‘.tut.e required to 

ba plaoed in such depoaitorles at lntersst, 

and the State Treasurer shall further be ra- 

&red to allocate whatever interest la earned 

on such fuods asd to credit the amount thereof 

to such suspense a=couat until the statue of 

suoh money io finally detemlned as herein 

provided. 

"580. 4. if suit 18 not brounbt within 

the time and vithlo the manner he&in provided, 

or la the ersnt it finally bo detemloed la 

suoh ault that the sums of money 80 paid or 

any pOrtlOa thereof, tOgetbOr vlth tbe pro rat4 

loterest earned tbereon balong to the Btate, 

then and la that event it ahall ba the duty oi 

the State Treasurer to transfer auoh money ira 
Eon. Virgil A. tloldea, April 5, lOSO, Paga 6 

the auspeoaa aooount to the proper fUna or 

the Stata by plaoing the portion thereor 

belonging to tha Stata ia l ao& fund by tlm 

iaauanse of a dsp0ait warmat. Fiban aueh 

deposit warrant or rarrmta are lasued, they 

ahall be ontorod la thd oaah book, and the 

proper rund $0 whloh iuoh l ouey La ao traaaIsrred ahall be properly oredlted thrrowlth. 

. . . 

. 

It will be noted that aaoag the preroqoiaitaa 

to 48tabliahln~ liability on the part Of the Stat8 fOr 

fund8 aloimad the taxpayer mat either bring l ult wltbSn niaoty 4001 day8 W&date or protaat aaooapawying 

paymat o?.tho tax br be rapraaanted In a alar8 l etio a 

brought by any taxpayer balon&w to the aam aAar8 

through a properly ill.6 protertaa providwl, emi if 

inolodad in the latter, hi8 ault within the ninety (90) 

day period ia aroused. It fa further l peolfio~lly protided that only where the atatua of t?la fund8 ar4 iInnally drtesmlaed in auoh atit, together with the prorata intermt ramed thereon aa bslongfng to tba taxpars fa the State T’raasuror required to tofuad l uoh 

anmunt together with pro-rata iotersat earned. 

Ia proaeoutlng auob olaima under the prorlsicns oi this rtatute, it is our dew that anoh taxpayer where he desires to rollem himself of tba 

e nsoeaslty or lilin8 and proaeouting his om suit in 

the stannor provided, would aoaossarlly have to join 

or be ldcntifiad t&rein by naae or reformme aa a 

, party to the olasa l uft. 

%I 404ordano4 with the gwanl rule 

&m4rni~ voluntary pamnt8. a prson *ho 

voluntarily pays aa illegal tax, even though 

he paya it under ooaaidorable aotuaI praaaura, 

oaM0t maintain an .aotion to T4oOveC lt bWkt.* 

86 il. C. L., pea. 411, pa* MS, and amaroua authorrftler oltod thersuader. 
Hon. Virgin A. ?ialdan, April 5, 1939, Page 9 

qaymeat of an Illsgal tax lm not oonaldered to be under duroas marely baoauaa of 

a pauuaiary penalty Impoa6d upon failure to 

pay Illegal tax *Ithin a oertaSn tire arter 

It tall8 dtia, beoaaaa the taxpayer @mild Iatsrpo8a the amna aarenae to aa aotlon for tha 

paaalty that he ooald to an aotion to reoomr 

tha tax ltaalf.* 86 R. 0. 1. para. 415, pa@ 

4s; Brunaon is. Orawford County Laty Distrlot, 

107 Ark. 84, ll5S 81 W, AM. Caa. 19lS A. 49s 

44 L. R, A. (I. S.) t98 and note. 

Praotloally all of the al&Ins aubulttsd, rith 

l xorption or thorn under ill0 Ho. 70, 13, 5 aad 18, 

involve tues paid apaa the gross piurfm raoslptm. 

hrtlalb 4769, Rotlaad Clrll Statbtaa 1988 and as aaaodad. We q~o~.ttddn the rolovaat parts of said art&o10 

w$;&;ad eub6taatlally the 8~10 aa tlu orfgfnal aot 

*Zaab life insutanoe 40upany not organized utldsr the law8 of this state, trnnssating buelmaa In this 8tat6,~ahal.l annually, 

on or bafore tbs 1st day of &rob, maLo a r@- 

port to the oclarlsaloaar, wh?sh report shall 

be morn to by oither t?le prsaldant or rloeprceident and searetary or treasurer or suoh 

oowany , whioh shall ehm the cross amount 

of premiuras oolleotnd Gurlag the pears endiag 

on bomber Slat, praosdlag, fro!& ultlreas oi 

this 8bd.6 UpOn polIsls6 Of insuranee. eaoh 

, 

aoeh oompany shall pay sanually a tar equal 

to.... 

Y3uoh taxes shall ba for and on aoaoaat 

of the buaIaeaa traaaaotad in this Stats burlng 

the oalendu year ln whloh mah praulras wore 

oolleoteU, or for th8t portion thereof dariag 

uhloh the ooapaay *hall hav* tranaaoted budmsa in thfa State. This sot ah811 not la say 

mumor afreot the obligation for thm paymnt of 

any taxes tt;at hara aaoruud and that are mm due 
ROB. Virgil A. Pleldea, April 5, 1939, Page 8 

or 061llg. but the obll~atlon as noa providsd 

by law for tha 

P 

agrant Of ausb kXSe shall 

oontIBue in tu1 foroe and eifeot." 

Artioh 4?70, 3evlsed Civil Statutea of Team, 

reads as followe: 

7Jpon the raoeipt of sworn stataaaats 

showing the goes proalvu reodpts of l aoh 

oozapany, the CivamIeel9n ai fnsursnor shall 

oertlfy to the State peeuper the sunuaf 

of tares due by suoh ea.anq Sor ths prsoedlng year, uhloh taxes ehallba paid to 

the Stats Treasurer for tba ueo af tha,State,- 

by auoh oo@$euy. Vpon his reoe-Ipt sf euoh 

00&.1ii0atc, and the &my'mnt Of SUO~ tax, 

the Treasurer l hall sxeoute a rooelpt thereror, rhlah noslpt shsll be avldaaos .oi the 

payment Ct euoh taxes. ?I0 Suoh life iU8urame company shall raoelva a oertifloatu 

of authcrity to do bnslnasa in this State 

uutll euoh taxozbara paid. If, upon the 

8xdnation of any oompuny, or in any 

other ammer, the Commissioner of Irmiranoo 

shall be informad that the gross preralum 

rscelpta of zany year eroaed In mount those 

shcm by the report thceot, tharetofore 

sede as above prwlded, it shall be the 

dr;ty of etch Coznlsairnsr to file nlth 

the State Treasurer a 8Upple;lental oertlfloats showing the additional mount of tares 

due by suuah aompany, whloh shall be paid 

by suoh coapauy upon uotloe thereof. The 

State Traasurer if, within fifteen daJ8 

after ths rsoalpt of hln of any oertifiaata 

or eup~$amntal oertllioate provlded Sor by 

this artlola, ths texao due a8 shown thereby 

have not bean paId, shall report the faotato the Attorney Osrkerrl, rho shall hadiatoly lnetltute suit Ia the proper oourt Is 

Travis County to reoovsr auoh taXaS-” 

Art1010 4#95. pertainlug tu ravok1n.g a oertlfiaate of au Ineuranoo company, provldre that apocl iallure 
Ipn. Virgil A. PiSldSB, April 3, lOSO, Pedw 0 

or refueal to ocmply dth the provlsloua or repulransnte of thle ohepter; the Commlealoner upon aeocrteInla& this reot, l hall~givo wrltten~notloo of his latentlon to revoke the.oaapSny*e outifioato of authority 

to traneaot buelnde la this Stat8 and li 

cot 0~1104 with, a t the l plntlon of ! 

rorlelone 

th rty days, 

It l hSl1 by the duty or ChS. Camleeloner 

oertltloete of 8Stthorfty or l ueh 0 

tOfrvoohi; 

prov:dee that fa the o*eS of nv00at apQY- on, no oortlrloate 

or eoth0rlt~ &ball Iesw r0r one JOU ena until the 

ooro ll ampllee r y dth tho provisions end requinmente. 

The rapany ha0 the right to brw spit to sot l eldm 

any aual~ordor of ravooStlon. 

Artiole 4776, provldoe that upon the r8iit320 

ta make snob report or any speo%al report mqulmd, 

6uah ooquq shell be robjeot to a patalty Of #ZS&O 

per by for eaoh day la dorault in addition to.mvooatlea as provfdod in the pmO&ing Srtfolo, to k noovusd in a ault be bo brought by the Attorney tineral. 

In tha light of th4 ahove Suthorltloe, w h~vS 

aoneldered SSO~ alelm eobaitted e~paretely and in oomiaotlon thsrorlth, and reepsotfully rendu to you our opinion as rollowe: 

file Ho. 5s - 8ollano~ Llre Ineurenoe Goapuy. 

'fhi8 alair 18 on mOOrd in this iWpartU8Bt, 8 Suit ooverlng whlah having b~sen riied, Ho. 6087, In the aietrlot 

Sourt of Travis 'County Texas. The file shows that the 

suit was dlsmlaeed by agreeamnt with end under tha forms 

Attormy Gsnoralfe adalnistration. It Is a olaim for 

refund or 1935 annuity ooetraot eoaelderatIone, peld 

under the above quoted~etetatee. The olaia does not efMbit a copy of the protest. The tax paid ou annuity 

oontmst eoruI4sntIoru hera beenbl4 by the oourt lo 

the ease Of ikSie1 v8. fh0 Life fBSUmBOa COISpSlky of 

VIrginIS, 108 SW &ad 8S6, to bd an 1Uegel tax- The 

olair dooe not d%ealoee that the ~Ori~iBSl tex papent 

out of rhleb tble olrlm arises -8 5llegally l uoted 00 

paid nndu dumbem, oxpreeud or lmpllod. Ia the l bmnoo 

of euoh dursu, it Se QoT oplalon that the bgislatuxu 

Is 3ot Suthorlrsd to make an appropriation to pay the 

QJQ. IB any doubtful oaee, huwdver, da to the erIeteaoe 

of moh durae, eama l hwld be Iatarriaed by the eons% 
Ron. Virgil A. Ylolden* hppril 5, 1939, Pa&* 10 

tile so. 49, Fart, Patteison, Hart t Rroun, 

8ttoraejr ior- Liaaola lv8tf0081 Life xn8uratm cmpany, (&I Aaerlaan vnited Llfo Ia8uraoa c-any, SWuo8sor8'to Amrle8a Oeatr81 Lit0 In8unaoa Corrpcly, 

sheee olaiu, involvtin( the ill8W pamnt OS uumity 

eontrart oon8i4eTrtbn8, for the yo8r 19935 under the 

8bOT8 Art1018 '4769, 8r8 8til& peodlry[ ia tb8 oouoty 

8?Pat Of *vi. ~UAt~, %X88. %%8U 8UitO Ver8 tihd 

mder the PrOtart 8tatate8 aad, iB 00s opinion ahoald 

bopronouted to judg~nt. To d&l ooakat td8 law 

fira rfth referewwto th8 diapwal oi th8H 8a88& 

It 18 OU? OpfEiOB that th ~bhtUT8 W8ld Sot b. 

l uther hed to make 8 

t-M 8Uit8 We pm f 

prepri8tba8 to pay 88RO *hi18 

ly. 

?%18 x0* 9--08 -St?81 tifi IlUOrMcH QaPanYe Thb la ilm a crlair iOr refund of 1110~1 kar 

r 

ia o n l au%ty eontraat romidwatiow ior #o ITS 

953 1951 sod 19ST under the abW8 &ti81* 4?99* A8- 

oOl=dQJ t0 the a18i8, 811e&43 88id tate8 t0 ha0 be8n 

pa&d ua&eT prote8t we fin& tket no ml.%% n8 riled 

Within the Ottl8ty t90t d8J8 UkldW the prOt88t 8tatUt.8. 

I% 8tlit 6OOt88tinC: th.e ri&?kt8 Of tha 108m8Me %amS88ioner to oolloot or dmnad 8uoh t&s88 to be paid 

up o n l nadty'ooo8ide~ationr -8 brought by the Vnica 

?entral Lm In8uxmnoe coqmay with the daety (90) 

ay period, nor by aa~ one else ln thb ooapanps beh8lr 8uOh a8 t0 take it l Ok88 8Uit. Both Or th8 

01A1Q8 a8 pr88ent86, tOtall1~ aWea ThOMMd ti 

%udred cad TESrty ~JMI SO/lo0 ($ll,lsO.S9) bl]Jr8, 

appeerbd to have been a voluntuy payment 8x14 a8 8uoh, 

la our opinion, a?i appropriatloa by the hg~8htUr8 

would be wmuthorieed. 

tile 810, e-mm ahlo Batlonal Lir8 f-8e 

O-P-7* %%i8dIti 8hOU#thtthe 9ttmtOf -8 

unndw th8 dove art1010 4969, rot the y8u8 19S4, 19S8, 

1936 8nd 1939 Wr8 WFOMOW~ OWt8td84 m th. 0 

la that they railed t@ take eredlt rOr divldenda pa T

The tam8 bigf808t~wm0?8 aOt pdd WderprOtWt Ukd, 

in our opl~~lan, th8 tibivitdae8 not dinlo thtan7 

drm8m, l x p r a sor 8 irplled, l rlsted at the tlma of pwrat. 
Son. Virgil A. llolden, bprU, b, 1959, Pad8 11 

lmpl led. 

fSle To. lo-Aroaok Mutual Lffe Inruranoe CmiP-t* Thi8 oiain 18 8i8614r to the l bwa ohin in that 

IrhO oOM~8nl f8IiOd t0 t8h #aIF 18S81 deduotlon foT 

hideRi -b the pa-at d thei tiiM8, rOr 1959. 4hO 

toXe8 la gw8tloB were WC RBld under protert nor dOU8 

ths otiIm 8hOr aEy dunes harin( l ri8kd, l xpre88 or 

Impllod,. at the tima the tax08 wee paid. 

Th18 01qi~ ptr8OUt8 l cYr8 OVWp8JI8at Of 1956 -088 prerium tam8 paid thrqugh 8Z?Or. The taXS8 wore not pat& 

ouler p r ete8tend a0 duron l ~~marr or irplled 18 dimdlO886 88 StiStiRg et th8 t&48 Or #8pMBRto It 18 OIU 

oplnlon that uu 18 & wiuntuy papMat and an approprlstlon b: the l&almtum wotdll be Inhlbftld by the 

COll8tltUtI~ Of Texa8. 

tile Ho. @bRro88n*r Ia8urenae Campaay or nemr8, 

Km 7u8ey. %&hi8 o i8tr dik & itir . 8n l XUM8 Oi’ tax08 hwl~ 

been paid ior the year 193V t&rough error by the oolpaay 

and we find 110 rtatuto27 authority for making a rrirrnd of 

881114. It 1s Our opinion that thl8 olaia we8 a voluntary 

~8~~~~~~4 8x1 8pproprlatlon by the Legislature would be 

. 

File Xo. 904hariar E. R 

tv 

er. Thi8 tile dirOiO8e8 8 Oiah iOr e rerUBd Or $8. , aR 111eg81 l%OePlM 

fao, paid undu tb8 ntaliatory olru~ of our rtatuter end 

the 8fr ida tit p nmk t8 l 08mt a? oosketralat at the tlm 

or payment with the lIoen88 dtkheld until 8uoh Illegal 

aPOMt (Ia8 mid. The affidavit dirolwe8 that ttm inaurawe dbpartant d8m8ndM thi tax through rlrtake. It I8 

ou oplnloa t&at the olblm pr88oBt8 8 smyaent Under irplled 

durerr 8ad that em approprlatibn wodd b8 8athorIaab 
Hoa. Ylrgll A. ?$eldea. April Sr 1939, Peg8 18 

9he 8Een three olaiu l pprar to be voluntary 

paymeat.aad, in our 0pSnloa 8a approprlatloo to rsiund 

tha p8JwRt8 WI& -oald k InhIbltod by the ~OU8titUtiOU. 

k havo been raeeatif banded a alah of the 

IBrpOrt Ia8~8nO0 Oqaay nndu your tllo NO. 1U, vhloh 

w rill 80a81ders madoria oar oploioa thereon a8 a 

8uppieNat to the .abon u8ig1u4 Opinion X0. O-226. 

Tq tl'Uir JO&U8 

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