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 

P 

BT osnt of acukpsnoation hare reterred to ah8ll be 

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 penalty and ixttemot oy t8xmappwu5ng 

OA thQ dQlimQt%QAt SSOOrd8 be m&de by h$hlat&Wa .IwtJEQAt Qfh6tiVU dwl%Af$ t& ~TiOd of thi.d OOAtZWlt thQ 

aOma shall not 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 taken mm of 

IA atlve appropriation proridmd Sor bg diWu$~, 

are e~olt~Im¶ *O!B the protlsionr of this oonttfaot.* 

l2l your letter OS 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. wnard d~inqtaeattuoontmotundor h5# oootnoQ.rith 

the %ate and county limited to the sgb pruviricvn 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+a tiled, 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, 1%. r 

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 other d~f5uad mabdirialom of t!kO Stat0 

(and, oubjwt to tae provinLo&a berel.nbeforo-UM hmwi.n&$er @ontaiAQd, mob. f5tQrQst and cWd.tibd Mt 

delinquent ad valorem tmd poll taxer ii u@ oitiel, tvwu8, 

and v$lltageo, and apair rohool d5striota, and indspmdent sahool dhtriots ) ahal. be and the Ban8 are h8,nby 

released, provided s&i ad mlorem ailQ poll taxm3 am 

paid on or bofo&o ESovesber 1, 1841. Xf i8 p=YidM t-t 

the prov5r5ona he~'Wf *ball Aot a@T t43 @it5.#,,-=, 

and vllla&m, and rpwial fmbml dlstriots, ax& iadepcla- 

&At rOba& d5striotr, u&MU# sod Wttil the Sar@ming 
500 

I f&mo;able Sac% H. Dav5480~, pa@ 3 

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

school d58tXiCt, or indeyendtant rsbnol diotriot iFod8 

t&d csuaual or exeossive dofmlt in Cna payment Ott 

ad valorev ranci jtoll taxes has eoouxsod, and that UI 

~XtelzESiOn Gf th% for t&2 pi$'&eiit OfsUOh deli.%JUsnt 

aG velorer an5 poll taxm will pmwt% ad aooalwate 

the OGl;6+OtiOn thfaS%Of, v&hartW 00 sU0b &WSrPing body 

shd.1 adoat a rs0clutiol DT cr g inaaoe sv5denc5ng sU0h 

finding, a.rd urn t2.q xs0onIiag Of rush findla431 of 

fast the pm5isiOas OS t&58 Aot rhall be la till fusoe 

md offeat as 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 h0xa5n rebarod axe XelsaiM 

en3.y 05 deliaguent ad ralaraa aad 2013 taxaa and aa 

50 oth*r taxes. 

"&PC. 8, '&at all 00sts of srexy k5nd snd okmuter 

th a t h a y s a c o xuaor d stb a o h o d or th a t na y imresftor l oor uo 

or attaoh te or by rsascua of dolinqumt poll or a4 ralom 

taxes OA which said p0Ll or a& valoti tax tho 5.ntereat 

and penalthe hnve been relodrod by any ot the prtwi*icmr 

OS t&ia Act S!mll be Ijnd tiAe sa&e ars hazeby r5iM8#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%x or OtliOial shakl 

rsaain a valid obligation. not'lj.tbstandin$ th0 pzerisl0ss 

hereof. 
501 
The 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;t reason. I'enaltios end inters3traay be 

remItted by atiple lsgial.etive action, while the tax itself 

may not be xeaitted except 1s extrenre inetnmert b 

tiivde vote of bo,th houseer hrticle 0, Section 1 ii 

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. This provision in the oontraot was erfdmtly 

asant to olaln for the State md County, an4 other poUtioal eubdlvirlons, the benefits meultir& iromthi8 iaduooWlnt and t.0 lwsQV6 fra¶ tally c0ntrovsr*y the qU46tiO~ aa 

te whothor the oollsutlon was aotually brought about by 

the 8ttomey end wm one for ?&oh b ought to roaeivo 

6apo5sat10n. Eint, whether one my 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 written agreeaunt 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 CL oontxaat ror tha payaent 0r sumn emmoading 

the QIpDunt of p358ltler end intrx48t 0olleoteQ. 

PIRS' 

ATTORKEY