OFFICE OFTHE AlTORNEY GENERAL OFTEXAS AUSTIN

-c.- --

Eon. Chorlag Lockhart State Treanurer RUBtIll,Texse
bear Sir:

1040, in which the queetion gr

?rohlblt the Btete ing CoIlroderetePeneentaclfor peymnt lose or the flscfii were lseudi?" EQ fi9ViGQd ClVll lxatutos provides to in1 fund for the .paymmt a$ oonfade lcle rcuds In ;?a-t 68 t’Ol&GWBt

e lelrisd Slrd OOlleOted in the clet ths ~3m3 the that othts tams are levied oad ccrllcoted for the your lGE3, and annually ttereafter sn ad vnlorcz Em 01 f3ev011 (VC) centa cn the Cnc Emdred Soiler (.~lOO.OC)vnluatim thamof on all property oiimd in thprEitota 0x1thu let day of Jenuory of 1928, end of every year tCerenfter, nnd on all mopcrty ecnt out of the Zats prior

### . 

## 882

%OIl.ChfirloyLookhimt, page e

to the let Ucy of Jenuarp OS any of 6alb years for tho purpose of ovading the payment of t%xem thoreon 6na aftsrwnrd8 returned to the Stete, 8xCept 60 much tbe~roOf.fas.may be cxtmptad 

### by the Constitutionend lawsoi thisStateor of the United Stctes, whloh v%luution ohall be ara?oin thf3.rxan.wpreeoribed by lea for the aerenment, levy, and aollection 

### of other Etato end County tAXes, vSloh eaid 

### tdx 90 levied And OOllOUted aball ba paid Lnto tho Troosury of tlioState of Texas, 

### in the c%Re zannar 80 other State 

### taX?a,0z-l.ehall.con6titutb a speoial fund Sor 

### the r?ynemt nf pon~fon5, es uiaybe provided by Inw, to Confedere'-;ti soldiers and their w1dow.e,

### anC tootherTexascolCleraan4 !nilitlamn who nerved Curing the Far :Mz#%m the States ontitled to pentions undsr the 1%~ of Texas, and their wldow5, end rebel1oonstituto a &peol~l fund far the 

### paynetat of 

### suoh.psnelonain the Ean-' nor an3 under-the mey be preocribed Xrtlol~cwor, to,. reeoive Confedarate 

### rulr?s and risgula~tions r[?tars ond 

### by **law.**

**. .** **i**

**. ”**  5ets out tne smeons who .creentitled penPiom. It is to be noted that Artlole 6202 provides for 

### the payment of tbs Confedsrats pan&on tax rconeyinto the state Traasury **end eian%** **te tt**  

### apaoialfundtobs paid out in the 

### itanner and under the rule6 and 

### regulatione,preacrLbedby lam. Artiale 4344 OS in pert is Sollcws: *'tcmong

oth%r 

### duties the .RevtsedCivil Ftetutea proviaen

the Gomptrol~er shell.:-
on tbo Treaoumr for the payment of All moneys airc?ot.ed by lsw to to paid out?Z the trHabury.* be ;.rticl.e

6204 '6pQOiiiOf3liy provides that the 

### Confederate pansion money is to be peid to ttia?tate Treasuz-er, Reid noney lo psifdout by warrsnts drswn by th% Conptroller 

### onthe Trenc;;rsr under the 

### authorityof Article 4344, supre.



### Artfcle4371 ot the F&vised Civil SteWtee ae ezt+ndsd, in 1931, provlda6 ea Sollwrat

## 883

Bon. Charlay Lockhart, &!age3

*The Treasurer shall oounteroi$n and p6y alt warrants dmm by the Comptroller on the Ireasury which are euthorlzcd by law. No noney shsll be paid out or the Treasury excopt on the 

### warr'antaof the COzptrollor, and 00 rarraot shall be ml& by t%e Treasurer unless grrssentedfor psymnli within t'k.0 years iron tho close of the ffscol year in which suah warrant naa iasueb, but olalm3 r0r the poymnt or such wm=rante may be preaonted to the Le616lnture for cpprOpxictfOR8 to bo xe.ds 

### rrca #blah such alaifnonay be p6i.d. (46 anendad ncte 1931, 42nd Leg., p. 396, ch. 242, % 1.) This Cspsrtmmt ruled In Opinion Xo. o-1309, written by Eonorable George X. Marcus, horji6tsntAttorney General, addressed to Eonorable Charlq Locktirt, Etete Tr068urer, that Article 4371 lo 6 lirelt6tionxtstute &I that unl.ersthe original warrcnt or duplicate warrsnt iesuod in lieu theroof is prosontsdcto the State Treacurer.ror phynent Plithfnthe two yeearpericd, the Preaaurer wwld not b& authorized to pay 

### the 80aB.
Pou'sre advioed tht the ~papmontoi Confederete penrioas'under the statute6 is by werrents drawn on tha State Treasurer by the Corptrollsr or Public ;ooounts. Your cttention is further celled to the sll-inolur,~vv lnng.usgeor krtiale 4371, which 9rovld8e:

"Yo worrnnt shall bo paid By x?ieTreoture& ~~unlesxt;~~otc.*

.It ia the Cpinfon of this Ceplrtmnt, thorerorc, t!mt A&lcle 4371.noald 6pgly to w6rmnts Oman on tho Conrodemts pemlon fund end m6.t the finrx met be presented 

## for payxat tithin two gears 

### of the olo6s of th& fiscel yesr 

### in which the warxnt8 xere losued bsfore the T~rsaiEuror would be authorlzad to pay such mrmnte.