THE ATI-OICSEY GENERAL 

OPF TESAS 

TEXAS 

We aoknowlodgo rooolpt 0t 

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 Uollsator bo 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 juotiilod in l oooptlmg 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 purpo8es othu 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 popl blo in ourrenoy or ooin of the Vnlted Etetos; 

provlded, that persona holUng 80?1p issued to 

them r0r serviooa rendered the eoounty mar pay 

their eaunty ad valorem taxes ia euoh soripg.* 

A tu oollootco 1s not outhorizod to reooire 

o~ytblnp, rxaopt Lelrtul money in the poymont of tams, 

tlnls8~~ he is expressly outtorlesd by statute to rooeito 

l nythlne eraopt lawful money 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 Solsaoa T'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 cortifloates lamed under tho 

provIrlon8 of this sheptor may bo transrorrctl 

by dolltory, and rrtloll tithout further aotloa 

or l oooptonoe by any l utharlty, exoept rogiatration by the oounty treasurer, k rooelvoble tram 

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 

gonorol rule abo?e sot out, end es 8UOfi It must ba atrlatly aonstruod. It does not autharlzo the 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 pplloation aubjeot to the apeolflo 

ritaation ocwered by Artlalo 1060, Code of Crlmlnal TroOcQura. 

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 

earip my tendor the norlp in paymnt of fwieral rand taxso, 

but a&. :B pa.pmnt or rood 6nd hrl6eo rund 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 yiestlon in the nc~etivo. 

irrtlole 1060, Code of i;rIrAml Pr?oeduro, does not purport 

to apply to any situetlon other the; One whiot~ 8riBeS uslor 

the out&orIty of and by vfrtuo or the +rtieles contained In 

Chapter 3 0r ‘?itle 15 of the C&e 0r Cr’i~lmil Procedure. 

A sImllar p~wlaion ot the aem6 gem&W offsot, except thrt 

it roletee to the pay of jurors only, is ooatafned in ArtIole 2122, Kerised Civil gtatutos or 1925. ~11 0tht.r situations are covered by Artlolo 7049, i!evIsed Civ?l .?tetutea. 

krtlalo 7049 state8 In oftoot that a ptrson who h6s rendorOd 
l 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 r ítio and, ea , 

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 o uma ta a or o b ?rom a 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 thet l tax oollaotar i8 not authorized to aooopt tha rorip in paynant OS oounty ad rlilarmi 

taxoa, acoh aerlp being presented by 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 whLoh relate 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