; 

i 

. 

Canstitutionality af Article 

725&b. V,G,S*, providingl that 

a wx aaees4or-collector ‘21 

ccrkifkake tla8t Wxos have 

beq#,en pid shall be canclueivve 

Qrocf of grymant. 

.,‘~ 
*. 

. 

Two eplrdone of this office written during prior adminLetrstlone bold that tbi4 rtatute is unconatftutiaM1 because it vlolater Article Ill, &ctiw !iS of the C?onstitution of Texas, which pOMbits the Legislature from rebaring or extinguishing any indebtedaeea, liability or obligation of any corporation or individual to the 

estate, aad Article VIII, Section 10 of the Constitution of Texas, 

which prohibits the Legislature from releasing the inbabitnatr, OF ” 

property, in any city or town, from the pnym4ot of taxes lovled 

for &ate and county purposer. See Att’y Gea. Op. 2780 (19&9) and 

Atty Gen, Op. Book 383, paSe 904 (1938), 

Since the writ@ of there opinions the Circuit Court ‘- 

d &peals in Amersda I?etroleum Cqrp, v. 1010.61 Acres of I.&rid, 

etc., 146 F.Zdm, liar r\plselcI the constttutiotm cy 

3-u statute, 

ìTlkl 8 latmte endue c&trActtoa Jmoro do44 ML 

purport to surrender aa! release to anybody any trar ,:: 

that is really due. It is not intend& to be, it is not, 8 

ebetuba d limitatlw. It to isktemlsd, %1 the iXrkrort of 

~prMtc,temh~rreslraadepe~bletbeoOmallatee 

illusory presumption that officers will do, and have,. 

doll*, their duty;and to provide security against aocrp ” 

tar Hens analogous to tbrt security which is provided 

aptit other secret lianr under the registration laws 

d the state, It opera&a not es a Sift or’grsnt but as a 

wice provision in the Merest of the State and its people 

for protection against secret an8 undisclosed liens. It 

in eqpufbble in ite &tent. In i&e effect it is conristaxt 

with general public polic,y. It is not inbsaded to rioWe, 

it &wn awt operate a6 & Molation ai, the iavoked paoviaion* d the Coaetlknt#&sgaipet rektasing debt8 OT 

ablf@hUoar . 

. 

“Wba Me pwpamt ef the rtatute in question here, 

to protect ianecont purchaeers ag*imt secret liens, is 

oawtdec44 in Uu 1iSht of its strong terms, completely 

,a*ej&ng *U cdlu8tve 01 fraudulent cextiffcatem and 

m t&e colleetero Wbla on their bade for 104440 

rsrultln(l from their coliueive, fraudulent, or negllgeab 

&aa+~~e, it is quh plain that the Legislature did not 

i#lQaL M releiaoe OF ex~@#wk8h, th4 44t ‘does o@ WV4 

. . 

>. ,., 

‘. , ‘. . ‘, , 

. 
‘E&n. William N,. Hcakey, Page 3. (V-1143) 

,. 

. 

the effect of relea&ng, taxes. It wzpresents m8rcly 

awexercise by the Legislature of its bioad power#.of 

protecting persons against secret atid uudiscloaed tax 

claims. Appellant bought the land on the faith of tha 

certificate. It is entitled to abide in ,that faith aad to 

hold the property and it8 proceedas,free of the thrP 

denied, the now claimed, lien,” 

We therefore overrule Atty Gen,. Op, 2780 (l&9) and 

Atty Gen. Op. Book 343, page 904,(1938), 

trary to the holdlug in the AmerA caet?. 

in,60 far 8s they are con- 

,. 

SUA4MARY 

Article 7258s, V.C.S., providing &at in COUntis 

bf 210,000 or more population the tax asS%8S~r’cOl~C’ 

tor’r certificite that luxe:s have been paid rhkl b8 COW 

elusive proof of payment, is con8titutionaL Amerada 

1010.61 Acres of Load, IWF.;Cd 

I@ 

APPRQVEDt 

Jaese P. Luton, Jr. 

A8Sirs&*at 

Charles D, Mathrw8 

Ftrst A88tsUnt 

WVG/mwb ” 

., 

. 

,, fYaurs vary truly. 

PRICE DANIEL 

Attorney Gawral 

. 

W., V. ,Geppert 

Assistant