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. Canstitutionality af Article 725&b. V,G,S*, providingl that a wx aaees4or-collector ‘21 ccrkifkake tla8t Wxos have beq#,enpid shall be canclueivve Qrocf of grymant.

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Two eplrdone of this **office** written during prior **admin** Letrstlone **bold** that **tbi4** rtatute is unconatftutiaM1 because it vlolater Article Ill, &ctiw !iSof the C?onstitution**of** Texas, **which pO**  **Mbits** the Legislature from **rebaring or**  extinguishing any indebtedaeea, liability or obligation of any corporation or individual to the estate, aad Article VIII, Section 10of 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\plselcIthe constttutiotm cy 3-u statute,

ìTlk8 l **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 notes a Sift **or ’** **grsnt** butas 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&eeffect 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

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. “Wba Me pwpamt ef the rtatute in question here, to protect ianecont purchaeers ag*imt secret liens, is **oawtdec44** in Uu 1iShtof its strong terms, completely ,a*ej&ng *U cdlu8tve 01 fraudulent cextiffcatem and m t&ecolleetero 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**

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

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. 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 ,thatfaith aad to hold the property and it8 proceedas,free of the thrP denied, the nowclaimed, **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:shave 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 ” .,

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,,fYaurs vary truly. PRICE DANIEL Attorney Gawral

.W., V. ,Geppert Assistant