OFFICE OF THE ATTORNEY GENERAL OF TEXAG AUSTIN

Honorable A. J. ~Lqakett County Attorney Ctn?ialcounty NewSraunfel8, Texee Dear SirI

spinion on a questl6n of Art. 8986, Reri8ed

Ltf13ieXoX one-half ot one per bent recelpta of each executor, adminisupon the a?prcral of the **eihlbltcr** ment of the aboount of euoh exeoutor,

, but no more than one 

### @oh eU on any anount reoelved br strator or guardian.' "The queetion is! "Does the phrase 'aotual cash reoeipts ef each exeoutor, adzainistrator or guardian, upon the approval of the exhlblta and the tIna settlement of the aoo,ountt, include cash on band at time of death of teetator or intestate as &own in such aocount? ..Honorable A. J. Luokett, page 2

*The only deoialon crlorely related to this question is Willie ‘18. Harvey (Clr. App.) 26 S.W. (2d) page 289. Hem the court had under consideration a cam of an Independent “Xxeoutor, and not an a&ministrator, guardian or executor uith will annexed, the cmrt 8dsiI;LttinfT

'tizls apeclfio case presented here on agpoal may not be reg?.rded a6 ir. its (Art. 3926) scope.' WYour opinion Ho. O-811 would award to the County Judge the coPlnisslon Of OW-half of one per eent upon all aeah received by so ereeutor including sohey borrowed by the exeoutor to pay olaiars a&air& the estate. From thls deoision it is obvious that the question doe8 not depend on whether the caeh wad earned or is the oorpw of the estate. Ii aoacy borrowed is aoney reoeived by the executor, then surely oath on hand turned over to tho exeoutor at the beginning of the aooouuting period 1.8 also money reeelved.* We note that you say, “Your opinion Eo. 0-2ll would award to the County Judge the ooraui8alon of one-heli of oae per sent upon all oash reoeived by an executor lneludia6 money borrowed by the exeoutof to pay claim.8 e.gaiaeh the eetate. From thLe dsolslan it ir obvious that the question does not depend oh whether the oash was earned or $8 t&e corpus of the etha to. It pLonsyborrowed is rmreg received **by** tha exeoutor, then surely cash on hand turned over to the execl;tor

tt the beginning of the aaoountinq ;rcriod is aleo aoney recelwcd.%

Ap2arcntly you have misaomatrued our opinion No. O-811 where 0.1 page 4 of said opinion it Is expressly stated;

* it is established that the term lreoeipt* as use; in'the statute doe6 not m&race cash on deposit in banks at the t&e of the death or the teetator. Tex. Jur. Vol. 25, page 260; Coodwln VE. aowns, 280 S.W. 512; Gillis va. Yarva~, 26 Y.3. (2d) 2S2.AHonorable A. 3. 

### Lualsett, page 3

In the ease of killisv. Harvey, supra, it is true that the courthad under consideration a case of an independentsxeeutor. However,the court expresslystated in pert, "An independentexecutor 

### Is not 

### includedwithin the term exeoutor, as 

### impliedin the artiale,and the term reoeiptthereinused does not embraceoash on depositin the bank at 

### the deathof 

### the testator.

. . .”



### The eomrt furtherstated in this case, *It is thoughtthe terrr”aotual 

### crash reooipts*shouldbe held to spsoifioally

deraribemonies receivedby the ereoutor 

### other than oash or protits of the estatenhiohwas 

### on handwhen the tertatordied, becausethe words 

### wed point to and imply that meanilrg.’

In vien of the 

### foregoing,the above etated questionis respectSully ansrsredin ths negative. We 

### also dlr6otyour 

### attentionto our opinion So. O-4447,nheredn it was held that the County Judge of Klaberg Countywas 

## not entitledto a aamalsriona8 prarlded by Art%oleS9236,

Vernon'sAnnotatedCivil Ztatutes, under the given faotr. 

### We enoloeea copy of opinionNo, O-4447 Sor your oonvsnlenos. Apparentlyyou have 8 copy of our opinionBo. O-811 and ue do not enolorea 

### oopy of the

Trustin&that the iorbgoin$fully ammets lnqulry,we are SW. YOW



### Youre very tlu1y

BY ArdellWillhaS

Asalstant