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 CoIlroderete Peneentacl for 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 

cl et 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 thpr Eitota 0x1 thu let day of 

Jenuory of 1928, end of every year tCerenfter, 

nnd on all mopcrty ecnt out of the Zats prior 
. 

882 

%OIl. Chfirloy Lookhimt, 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 

Constitution end laws oi this State or of the 

United Stctes, whloh v%luution ohall be ara?o in 

thf3.rxan.w preeoribed 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 tlio State 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 uiay be provided by Inw, to Confedere'-;ti soldiers 

and their w1dow.e, anC to other Texas colClera an4 

!nilitlamn who nerved Curing the Far :Mz#%m the 

States ontitled to pentions undsr the 1%~ of Texas, 

and their wldow5, end rebel1 oonstituto a &peol~l 

fund far the paynetat of suoh.psnelona in the Ean-' 

nor an3 under- the 

mey be preocribed 

Xrtlol~c wor, 

to,. reeoive Confedarate 

rulr?s and risgula~tions r[?t ars ond 

by law. . . i .” 

5ets out tne smeons who .cre entitled 

penPi om. 

It is to be noted that Artlole 6202 provides for 

the payment of tbs Confedsrats pan&on tax rconey into the 

state Traasury end eian% te tt apaoial fund to bs paid out in 

the itanner and under the rule6 and regulatione ,preacrLbed by 

lam. 

Artiale 4344 OS 

in pert is Sollcws: 

*'tcmong oth%r duties 

the .Revtsed Civil 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 psifd out by warrsnts drswn by th% Conptroller 

on the Trenc;;rsr under the authority of Article 4344, supre. 

Artfcle 4371 ot the F&vised Civil SteWtee ae ezt+ndsd, in 1931, provlda6 ea Sollwrat 
883 

Bon. Charlay Lockhart, &!age 3 

*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'anta of the COzptrollor, and 00 rarraot shall 

be ml& by t%e Treasurer unless grrssented for 

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 alaifno nay 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, horji6tsnt Attorney General, 

addressed to Eonorable Charlq Locktirt, Etete Tr068urer, that 

Article 4371 lo 6 lirelt6tion xtstute &I that unl.ers the original warrcnt or duplicate warrsnt iesuod in lieu theroof is 

prosontsdcto the State Treacurer.ror phynent Plithfn the two 

yeear pericd, the Preaaurer wwld not b& authorized to pay the 

80aB. 

Pou'sre advioed tht the ~papmont oi 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.usge or krtiale 4371, which 9rovld8e: 

"Yo worrnnt shall bo paid By x?ie Treoture& 

~~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.