OFFICE OF **THE ATTORNEYGENERAL**  OF TEXAS
AUSTIN**I)UQh** pek%Slty and 5nt#r68t **Of** al5 dblltaquent

taXO# eollooted

**under** the tmea of tflis **cronttaot (Chagtor**  **8149,** f360. 8, Regular

SQWIiOA Fortywwmnd Legislatur@* having reforsnoe

to the retplar

Bj4 pwalty and o$ lAtor.st). The PBT osnt of acukpsnoation hare reterred

to ah8llbe A5At~AW'lt UpOA the 

### @Olleetfon of 0U0h 

### tauu,

U **by** Wt of the Le+&8latum are mqu5nd ta be oolleoted. Should any ram5rsion

of penaltyand ixttemot oy t8xmappwu5ng OA thQ dQlimQt%QAt SSOOrd8 be **m&de by**  **h$hlat&Wa .Iwt**  JEQAt Qfh6tiVU dwl%Af$ t& **~TiOd of**  thi.d OOAtZWlt **thQ** aOma shallnot be eoUestad ooreom5so5mallowo~ thoreoae **Aleo, ad**  oalom teme, **ddiiAm*At,** **lerio4l** against Btate **OWAQ~ ropsrty**  **fer bounty**  **and PLstrfat**  mi the PIVP(M? OS rhiuh 5s to **be** takenmm of **IA atlve**  **appropriation proridmd**  **Sor bg**  **diWu$~,** are e~olt~Im¶

*O!B the protlsionr of this oonttfaot.*

l2l your letterOS Juno 10, 1941,you rsqxm8t our U@iniOA in Z'U9OASb to the fdbWi.~tJ QWQtiO5t

"Are all ot the wmal~sionrr paynble **to 3%.**  **A. w**  nard d~inqtaeattuoontmotundor h5# oootnoQ.rith
the %ate **and** county limited to the sgbpruviricvn of B, B. #?8, or Ir lpe entitled to f&l.1

eonfntot\ut.

-8.
**8loa on**  thou aoaount8 **where** abrbraots, **tax rmtiom8**  **w** umu~%rattaaP hwu be+atiled, end not5oa thonoi f5l.d with the tax oolleotoa in view of the IUt **oontmoo** in Se&ion Ho. 8 of **rsaid** BUl?"

"tJQOt;iO?l

1. That 811 interoat aad penaltiierth& ham aeofuad

on all tka vf

%1erom l

Id dQlinquQAt OA **or boforo**  **3uly 1,**  r **1%.** lltaxer t&mlp **due** thr ,mt@, an& aountr,

eomoa eohoo;l

dicrliriet road 4irttiOt lovea#0provement

diatriot,

ratrr jpLpr0Vwnt dtekt, and water oontrol

md iYd&wmImnt dletfiob, iXdig8ttOA dirtriot,

and otherd~f5uad

mabdirialomof t!kO Stat0 (and,oubjwt to tae provinLo&a berel.nbeforo-UM

hmwi.n&$er

@ontaiAQd, mob. f5tQrQst **and** cWd.tibd Mt delinquent

ad valoremtmd poll **taxer** ii **u@** oitiel,

tvwu8, and v$lltageo, and apair rohoold5striota, and indspmdent sahooldhtriots ) ahal.be and the Ban8 are **h8,nby** released,

provided

s&i ad mlorem ailQ poll taxm3 am paid on or bofo&oESovesber 1, 1841. Xf i8 **p=YidM** t-t the prov5r5ona

he~'Wf *ballAot a@T t43 @it5.#,,-=, and vllla&m, **and** rpwial fmbml **dlstriots, ax&**  **iadepcla-** &At rOba& d5striotr, u&MU# sod Wttil the Sar@ming500 

# I f&mo;able

Sac% H. Dav5480~,

pa@ 3

body of any such oity,town.or viU.ah;e, or epeolal schoold58tXiCt,

or indeyendtant

rsbnol**diotriot** iFod8 t&d csuaualor exeossive dofmlt in Cna **payment** Ott ad valorevranci

jtoll taxeshas eoouxsod, and that UI ~XtelzESiOn

**Gf** th% for t&2 pi$'&eiit Of sUOh deli.%JUsnt aG velorer

an5 poll taxm will pmwt% ad aooalwate the OGl;6+OtiOn



### thfaS%Of,

v&hartW 00 sU0b &WSrPing body shd.1adoat a rs0clutiol DT cr inaaoe g sv5denc5ng

sU0h **finding,** a.rd

urn t2.q

xs0onIiag

Of rush findla431

of fast the pm5isiOas OS t&58Aot rhallbe la till fusoe md offeatas to w ou0h sity twa, or villa&o, in i?@ec5al

sohool distriat,

or inctsgendent sako01 dlstriot. It 5s ~?msraby

e*pres,sly

an4 q,wsifioally

provided

**that** psnalttes

and intarost

h0xa5nrebarod **axe** XelsaiM en3.y 05 deliaguent

ad **ralaraa** aad 2013 taxaaand aa 50 oth*r taxes.

"&PC. 8, '&at all 00stsof srexyk5nd snd okmuter t h a t h a y s a c o xu a d

or s t ba o h o d

or t h a t

n a y**imresftor** loor u o or attaoh **te or**  **by** rsascua **of dolinqumt**  **poll or**  **a4 ralom**  **taxes** OAwhich said p0Ll or a& valoti tax tho **5.ntereat** and penalthe hnve been relodrod by any ot the prtwi*icmr OS t&iaAct S!mll be Ijnd tiAe sa&e ars hazebyr5iM8#a, and 

### A0 such co&Se #ha21**herentter** be.ohnryed, Co~li39tOd, QZ aooountw3 COT, provicied, htievor,

that my a#ar 8hat ars now due aad payable Co ury offiO%xor OtliOial shakl rsaaina valid obligation. not'lj.tbstandin$

th0 pzerisl0ss hereof.

### 501The quoted provialon frois the contraot

hae been in th.0 fom gronul~oteb

by t;?e

**offloe** of th4 cinqhroller sfme emrly in 1337. Its inalusion we4 out wholly **arbi-** *mrJ stnli ultho;treason. I'enaltios end inters3traay

be remItted

by atiplelsgial.etive action,

while the tax itself may not be xeaitted except1s extrenre

inetnmert

b tiivde vote of bo,th

houseer hrticle0, Section1ii a two-

, State Cunstitutfon.

Such remissions

of penalty

and itltrreet 8re 

### inttma4a

end resaoaably

onloulated

in themelvee to ln4u.m the tarpayer

to ooze in en6 pay hi8 delinquent tcunS. Thisprovision in the oontraot

was erfdmtly asant to olaln for the Statemd County, an4 otherpoUtioal eubdlvirlons, the benefits meultir& iromthi8 iaduooWlnt and t.0

lwsQV6fra¶ tally

c0ntrovsr*y

the 

### qU46tiO~

**aa** te whothorthe oollsutlon was aotually

brought

aboutby the 8ttomey end wm one **for** ?&oh b oughtto **roaeivo** 6apo5sat10n. Eint, whetheronemy ngsra the refmme baok of such **pmvisiion** in the oontreet a@ good **ar** not, i&i isportent; thing IS that suah irr in the oontmot.

fn rieu of the writtenagreeaunt of the prtloi
we hem pot found it neaansery to mmi1Qer tha queatton ea **to** rhethor the tatatuto (Art. 7iLbcli, 300. 8, VAO.8.f 

### maa pexait 0s CLoontxaat ror tha **payaent** 0r sumn emmoading the QIpDunt of p358ltler end intrx48t 0olleoteQ.

PIRS' ATTORKEY