<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta name="pdf:PDFVersion" content="1.2">
<meta name="xmp:CreatorTool" content="Acrobat Capture Server 2.0">
<meta name="pdf:hasXFA" content="false">
<meta name="access_permission:modify_annotations" content="true">
<meta name="dc:creator" content="sjh">
<meta name="dcterms:created" content="1998-04-17T21:22:18Z">
<meta name="dcterms:modified" content="1998-04-17T21:22:25Z">
<meta name="dc:format" content="application/pdf; version=1.2">
<meta name="pdf:docinfo:creator_tool" content="Acrobat Capture Server 2.0">
<meta name="access_permission:fill_in_form" content="true">
<meta name="pdf:docinfo:modified" content="1998-04-17T21:22:25Z">
<meta name="pdf:hasCollection" content="false">
<meta name="pdf:encrypted" content="false">
<meta name="Content-Length" content="162052">
<meta name="pdf:hasMarkedContent" content="false">
<meta name="Content-Type" content="application/pdf">
<meta name="access_permission:can_print_faithful" content="true">
<meta name="pdf:docinfo:creator" content="sjh">
<meta name="pdf:producer" content="Acrobat PDFWriter 3.02 for Windows NT">
<meta name="access_permission:extract_for_accessibility" content="true">
<meta name="access_permission:assemble_document" content="true">
<meta name="xmpTPg:NPages" content="4">
<meta name="pdf:hasXMP" content="false">
<meta name="access_permission:extract_content" content="true">
<meta name="access_permission:can_print" content="true">
<meta name="X-TIKA:Parsed-By" content="org.apache.tika.parser.DefaultParser">
<meta name="X-TIKA:Parsed-By" content="org.apache.tika.parser.pdf.PDFParser">
<meta name="access_permission:can_modify" content="true">
<meta name="pdf:docinfo:producer" content="Acrobat PDFWriter 3.02 for Windows NT">
<meta name="pdf:docinfo:created" content="1998-04-17T21:22:18Z">
<title></title>
</head>
<body><div class="page"><p></p>
<p>OFFICE OF THE ATTORNEY GENERAL OF TEXAS 
</p>
<p>AUSTIN 
</p>
<p>ant la, fss8 </p>
<p></p>
</div>
<div class="page"><p></p>
<div class="ocr">Honorable dohn Atchiscn, June 14, 23, page 2

"(2) Under the facts abcwe shown could Cooke
Comity cellecct said cunty taxcs through remu-
Ler delinquent tax suit arninst the present
emmers, despite the fact tiat the co:mty tazez
hove been levicc by anc paid te kantague County
cn saic land iccated in Cocke County?®

The facts subnitte?d by you arc hardly sufficient

upon which to predicate an ansyer to your Tirst two ques-
tiens, but ve are in 2 pesiticn to ansyer the third.

Chapter 39, Title 122, ltievised Ciwil Statutes, relates to
delinquent taxes and the collection thereef. Article 724s

found is

said Chapter 0, reads as follows:

“Real estate which may have been render-
ed for taxes and paid under erroneous dea-
cription given in asséseent rolis, or lands
that may have been duly agsessed and taxes
paid om one assessnent, or lands which may
have been aesessed and taxes paid thereon in
a county other than the one in which they are |
located, or lands which may have been sold te
the State and upon which taxes have been paid
and through error not credited in the aseess-
ment rella, chalil not be deaned subjest te the
provisions of this chapter. When called upon,

‘the Lend Commissioner: shall furnish the coumty

quote as

judge of any county compiling its own delin-e
tax record with such infersation as
enable him to determine the validity er 1 -
aty of euch surveya and grants as have not been
shown by the printed abstracts of the Landi cf-

From the opinion of the Court of Civil Appeals in

} of Hill and Jdahus vy. Loftin, 165 8S. We 67, we

follows: ‘

434) It is furthor urged that no title
passcd by the execution sale in Sherman county,
because the judgment was rendered and the sale
mode to pay the 1991 and 1902 state and county
taxes, and the taxes for these years had been
paid by Celsor in Hansford county. In Mete v-

gon, 166 Se We 1101 (writ of error denicd
by the Supreme Court), we beld that the right
to file suit for the collection of delinquent
taxes and te foreclose a lien upen the property

</div>

</div>
<div class="page"><p></p>
<div class="ocr">a75

subject te the taxes, whieh cxist scloly
by reason tr this special statute, confers
jurisdiction upun the distiict ceurt, and
witheut the statute the district ccurt
woulu lluve no such jurisdiction. By oz-
press provisicns there is rencved fron the
jurisdiction of the court: (1) AL] real
estate which nay have been rendered fer
taxcs aud paid under erroneous description
given in assecsazent rells; (2) lands that
may huve been doubly assessci and taxes
paid on one aasesaszent; (2) lands which
may have been assessed and taxes paid there-
on in a county other than the one in which
they are located,* The purpose of this
statute being to collect delinquent taxes,
the court cloeariy had no authority to ren-
dor @ judgment for taxes already paid. This

roperty had been rendered in 1901 and in
1902 by M. Celgor, and evidence was intro-
duced showing the payment of the taxes in
tiemsford county for said years. The judge
ment was therefore rendered in part for an
asount not delinquent. Mangum wv. Kenley,
145 & WV. 316,.%

The taxes in questien having already been paid to
Montague Coumty, under the express provisions of Article
7336, and as held in B41] & Jahns y. Loftin, supra, the
eourt would not heave jurisdiction to enter judement in
favor of Cooke County egninst the owners of said land fer
the amount of auch taxes. Our anawer to your third ques-
tion therefore is in the negative.

in the event you still desire answers to your first
and second questions kindly advise us definitely whether the
boundary between said two counties bad been accurately and
legally surveyed prior to 1928 in such a way as to show this
land vas located in Cooke County. Alse give us the details
concerning the assesment of this land for taxation in Cooke
County during the years inquired about, as well as the details
eencerning the essessnent and collecticn of said tazes in
Montague County. If these facts de not disclese the reason
for the payment cf these taxes in Kontague County, we should
be glad to be informed upon that point.
</div>

</div>
<div class="page"><p></p>
<div class="ocr">Lonorable Jobn Atchisen, June 14, 16%, page 4

Yours very truly

ATTGRNEY GENERAL oF Tiis

By be 1 2 Qu

Glem Rh. Lewis

Assistant
a
HP PROVED
GRL-UR OPINION
COMMITTEE
APPROVED:

ATTOHREN GKHERAL UF TEXAS

EO
</div>

</div>
</body></html>