## THE ATI-OICSEY GENERAL
OPF TESAS

TEXAS

We aoknowlodgorooolpt0t 1939, ln whloh ou **nquost the**  **upon the**  **roll OWI**  **ag** qasrtloJlo **I** oplaloon x0. O-311 Rot Oolutruotlo~ or Artlola 7019, ROVl8ea Civil stotntor 

### or Toxes,1925.
lour latter ot Xovombor ll, opiafon of thi8 Deportment

Will the hr Uollsatorbo justiilod ln r000pt.i~ rarlp 18~wd to the 

### dherirr sox the dlftoront**8OlTiOer** 50nti0~a la Chapter 3, the County Judge and Juntloo of tie Poao* whoa pm8ontod by the holder of 8Uoh sarip WbOB sfmo 88ia hOldOX UO8 DOt the On0 t0 *bC01 th0 6wip
was iasuad? *If the lbx Colloator 18 juotiilodin loooptlmg the 8clsip, Whst pert Or the hOMOP tom8 may be paid with **8lid 8edp?**  fh8t **18** to aa?, lf the Boldor her gonsral Sand 8orip, may ho pal m4 and brld&o levy, jury lorr, onb thr 1Otl t0 **8U'd#** OUtataBdiIlg **kad8?**

my the Tar Callootor**rooopt** 8-p lseuo4 **to** the ahorlSi tar purpo8esothu than the OIZ **onumrotod in**  Qhaptu **3** or **the hdo**  or Griainal Proaedure,la payment oi tax08 whoa aald **80rS.p** has b00n tran0rerred to per8ono other thAB th43 8horUtt”
Artlola 7049, Revised Clrll Statute@, 1925, reads **ao** r0u0w8 I Vho taxer loilod by this **ohmpter**

### are **pop** lblo in 

### ourrenoy

or ooin of the Vnlted 

### Etetos; provlded,that personaholUng 80?1p issued to them r0r serviooarenderedthe eoounty mar pay their eauntyad valorem taxes ia euoh soripg.*

A tu oollootco1s not outhorizod to reooire o~ytblnp,

rxaopt Lelrtul

money in the poymont of tams, tlnls8~~ he is expresslyouttorlesd**by** statute to rooeito 

### l nythlne eraopt lawfulmoney in the popnent of taxoa,Bon. Sam Ban, Pago i

**unlo88** ho 

### 18 

### l

rpro881~

oathorltod **br 8tatutO**  **to** roaolro 

### rcuethlI@

@lo@. sootlon I.252 Sea Cooloy on **lkation,** 4th Zdltlon, (26) 703; Yl il

61 c. J. 9631 

### SolsaoaT'I. St&o, 

### 51 3. Y. er TO. State, 53 4. 71. (2a) 790. Thi8 **gOn@ra rUl0**  **18 di8OWJ8d**  l **nd &vOn**  **OffOOt i&i**  **OpiI&a118** Ilo. O-774 and Ho. O-205 **br** th18 dopottcmnt.

Artlola 1060 or Chapter 3, Title 15, Oodo **or** Cr1~I~a.l. pT000aw0, read8 

### a8 fO11OW8,
'Draft@drawn and cortifloateslamed under tho provIrlon8of this sheptormay bo transrorrctl **by** dolltory,and rrtloll tithout furtheraotloa or 

### l oooptonoe by any 

### l

utharlty,exoeptrogiatration by the oounty treasurer,k rooelvobletram the holder thereof at par for all oountg tax@&*

ThcrO 18 DO OOBfliOt b9tWOeB htiOl0 70&9, ROrlaod Cl*11 Ststutos,**and** Art1010 1060, G&o of Crlninal Froooduro. Artfolo 7049 provides on 

### l zctoptlon

to th gonorolrule abo?e sot out, end es **8UOfi** It must ba atrlatly aonstruod. It does not autharlzothe tax aollootm to aooopt rorl;,

under any other olroumtances or fran any pereon other than the om to rrtca it wea iseusd, ena It 1s or general

### l

pplloationaubjeot to the apeolflo ritaationocwered by Artlalo 1060, Code of CrlmlnalTroOcQura. under the SpOOiflO authority,and in aocordonoo with the express terns or Axtlolo 1060, Gode of Crflninal Praacdure,the aBcRI@S to yOUr first **qUeCtiOU 18**  **ill** the l iflmetlT0.

'In answer to your oooonC quoetioa,It la the opinion of thla Dopartmen$ that sorip my be rodcmed **or** paid only 6y the fund **b&Mt** wNoh it **was** loeuod. ThU8, in reply to your tlluetratfon,the hol&er of general fund earipmy tendor the norlp in paymnt of 

### fwieralrand taxso, but a&. :B pa.pmnt or rood 6nd hrl6eorund taxes. **X0** l mloso a oopy & en oplniou directly In point,retiered Zoptaber 11, 1936, by Ae8Iotont’Attornoy Sonerel Victor ‘8. Bauldln. Tie 8nuuor yaw third yiestlonin the nc~etivo. irrtlole

1060, Code of i;rIrAmlPr?oeduro,does not purport to apply to any situetlonother the; One 

### whiot~ **8riBeS** uslor the out&orItyof and by vfrtuo or the +rtielescontainedIn Chapter 3 0r ‘?itle 15 of the C&e 

### 0r Cr’i~lmil Procedure. A sImllarp~wlaion ot the aem6 gem&W offsot, except thrt it roletee to the pay of jurors only, is ooatafned in ArtIole 2122, Kerised Civil gtatutosor 1925. ~11 0tht.rsituations are covered by Artlolo 7049, i!evIsed Civ?l .?tetutea. krtlalo 7049 state8 In oftoot that a ptrsonwho h6s rendorOdl

u~I~a to tha oouatr my pay hIa oouotl ad talorm taaa In thr rorip *Ioh we8 Iaaued to him ice l uoh l o rítioea,

and, InierantIal~ the tax rollrotor Ia ruthoAred to rooept l orlp toabrbd to him uaau auoh olroumatano@a. It 6008 not follar that the 

### tu ooll*otac Ia author1aea to l ooapt th. aulp rrtdar 84 othor l lr oumata ao ba

or ?rom l

ny p”18011

other than tha om to whou It ma laaubb, nor do48 Art .rle 7049 ru?WrIra my aueh oanatn?otloa. Ioauo& rm pur The aorip havlnq been

boa other than the oaoa mumereted In chaptu 3 ot tr 0 Cod0 of Crlmiaal Prooaduro 

### under ntlo 15,

- we are of the oplaloa thetl tax oollaotar i8 not authorized to aooopt tha rorip in paynant OS oounty ad rlilarmi taxoa, acoh aerlp being presentedby a person other than the one R&O rO!ldBrbd the 

### 8UviOOS SIX which it Was issued.

9s enoloae sopisa of other opinlona rendered by this IJepulaneat whLohrelate to the qubetlona unlu alaouaaIoa. 4

.

. r Tours vary truly

By /a/ Rosa Carlton

Ro8s Carltdn Asalatant

TMs opinion Consldored and Approved ln L.lmItod

Confermoo ROrNtjrb