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**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN**  **GROVER**

**SELLERS ATTORNEYGLNLIAL** Honorable J. p. Belger, page 2

control aad ucuqsmnt of the Board of Regent8 of 

### theIJnlrer8lty



### ofTexasafter 

### lta**acqulsltion** 

### for tha **purpo8e**

### of ersotlq buildlog thweon for the rarlow l

ctlrltloaat the Ualveralty of 20-a.
will you plea8o adrlre na 

### if the Ualrer8lt~ 

### ofTexu, or theState 

### ofTexa8,18 liableforthe L, pa-at of ths dallaqwat State rod County taxes dua upw ths proparty 6erorlb.d in the moloaod 

### llat**and purcbued**  **uabr** 

### l **uthorltr of**  **the** above lU8.
'If you hold that tha 

### Ualrsrsit~ of Texas or the 

### Statsof **t-8** 1s **not** lirble tar the **payment** of mld dollnqwat **Sat.** and Countr **tuea,** then vi11 you plea8s odvlae mm it It li **logal for**  **ths** Arreraor 

### ud Collootor

ofTues ofTrevlnCat&y, 

### Texas, **to vtrlh**  **frcr th8**  dellmtauent tax roll all **prop8rty** nov ovnad aad wed br the **Unlvu8lt~** of Tax88 for 811 **of** 

### ths**ya~r for**  

### vhich8tmto**and Oounty** **rue8** ue dellawent, by the i8suanoe of canosllation **oertliia8te8** thsreon. *Ii your umvu to the praoedlaq quortlon 18 affirmative vlth refuuce **to** the iaot of 8trlklng 8aid delioquent tuaa Srqa t+s delinqaent tax roll8 **but** aqptlre u **to the**  ryht **of** the **Aa8088or and**  Collsctor **of tax.8**  **to** do **io** b7 **the** 188unoe OS 

### cuio~l&tloaeertlfloate8, 

### t&a pleuo 

### 8dvlaam **vhat 18**  **the** eoruat poudura to **strllco** 8ald **de** llnrpmt tuer from the **tu** roll. (I I

. . . . soetloa **6** oi **Chaptu ’** **U7,** Acts of the S?th laglrlaLure, **xsgu&r** 8uoloa, **(1921),** pxwvld.8 **10** put **that :** 

“The Comlaslon horde 

### povlded for&all **take dud8**  **l.u fu**  **to** uoh **an6** lrorf **lot,** blwk, pleaa or puloal purehued by them, l ald **doed** to b* lm the 

### nam of theBeard of **RoRomta of**  ths UaiVOrait~ **Of** ~8-8and

thdrl uwo88or8 **in** offloo, Sor **the u8e** . .

Honora&de J. A. Belger, p-e 3

mndbemilt 

### OS thellolvormlt~ ofTua8 and the 3tate of T8xaa.

. . ." (R8phUl8 OWS)
This Aat vas **brought** into qwstlon ln the sue of Co&ran v. Cummq& 252 8. U. 284. At pmgm 286 

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### oonbrmncd %S the pub110 pups. Of mutlw th8 aecdm OS the atate Uninr8lt~ lot **tha** enlw~wat OS it8 &FOUl%48~.Tha **property** ir blloatoa to thL8 use. **Tha** tire futthmt,thla WC -7 Mt.k MAO lewd1dol.J **rod +at,**  tit&l it 18 **put to**  **liwh sue,**  **tlu** aat uatharl'ser~:lts **Irue** to 

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2, of the CoaatYtutloa OS **Texas,** aad Artlch 

### 7150,Bootion b, Voraom’s Aanotatd Clrll **88atUt88, 8iP48**  **tb?** firs **Of** it8 **pUPahue -6**  dediO~tlOR.

**The tU88**  **about ’** **whloh VU**  **4~lr8 VU8**  d8lingUUOt 

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VUl **aqqul by**  **tha** Ualtrr8lty. Artl**Cl8 7172,**  **V.A.O.8., 3WTi&St** 

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Whea **the** title to thlr lraa 

### reverted to **Chi1dr.88 COUUtY.**  **th#! t8X**  **um fOE**  **st8t8** DvI'DO8vS


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### ths18~3**r8vrrt8d to**  **ths Coautr**  **ammot be**  burdvnvd vlth 

### taxerdue **th8 btato**  **da& the** Honorable J. A. Belgar, page 4

tlms it **~88** prlvataly ouned. 

### 61 O.J. 945,mnd 

### ~$88~ olt.dj 

### 26 **R.C.L.** 299, .nd 8UthOritl.8 alted.' (Q- **#l&818 CWO)** 

**8.. a180**  Stat. V. Lock., 219 P. 790, 30 A.L.R. 4qr **VhWd** it **18 88idt** 

**‘ Uhcn**  **property** 

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**-It V88**  held 

### la l?@lSh v. OIIlver8ity **of %X88,**  

### 169 **8.** 

### W. (W) 993 (voltof **error** 

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### beloug-. lq~to the U~lr ar8ltr ot **Twu** 18 the pPo&mrt~ d the btat..

8inO8 th. **&Sn for**  **t-8 00.**  **th. mOgl?tr**  **h8 mug.4**  

### vlth the tltb, the 

### property la aot 

### aou 8ubjrat to th8 U8a, **8d** WtlEQt **be 8.fS.d**  UF @Old fOF 8UOh **tU88. You**  **era** advlud **8180** that Wit&r the URlv8rSit7 Of **Tow** EOP tb8 8tat8 **18** oblig8t.d t0 p8r the88 **tU88. :**  **To rcqulro**  

### etthcr to pay t;bom **vould be**  mrely trumrerrlng 

### the8ocu~**iron** 

### onepocket**to andher,**  **olrd**vould **be a**  **futile this.** 

This 18 **not to**  8ay, htiverer, thnt the **tax88** them**by kooam**  aanoelled **cu** 

### remred **Sro8** 

### tba tu rolls ot the cowiQ* We hwe **herutofore** held, la Oplnloa lo. 0-4956, thtr

'#either th8 Cmltkttltiao. IZOP**th. 8t8tUt.8,**  hOW8V8r, r.l.a8. OT authosirr. tb **rd.888 Of**  **WE** 08lhtiOll **Of** ad **V81Or.r tU.8**  vhloh **aaCrU.d** priorHonorable J. A. Belgor, pg. **5**

to **thr** d@t* 00 **Vhiah** 8Wh prOp@rtf 18, br much **po)itiaml** 8ubdlri8lbo,**4.vot.d to**  

### publicuse.* 

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**%. t8X**  QOU8OtO2, **UpOtl th@**  **o.l ’** **tffkO8t8 Of**  **th8** 8sorir@!..W?8 l **OU?t** thd **th. -8OU**  **-iOg 00**  **th. iMOtV8Ut**  **Q &8mWat**  **l.i@t@ bBV0**  **110 mop**  **8rtf OUt**  **@f** 

### wh%ch t0 

### B8k4 th. **t8X.8** UUU.6 -8t tbm, **O?** thU **th7 h8VO**  mOT8d **Out Of**  **tha COUmty,**  ti tht 119\mvt7 888 **b. tOMd**  **t8 tb8**  **OOUtJ** b@m **to 8reh**  **PNoU, Oat**  **of** whiah to 8ak8 tlss **tue8 du,**  **8hUbm utltled**  **to a**  **crdlt o8**  **fla8l** 88ttm Of hi8 **U.OWtS fOP**  **tb. 8E.Ipt8**  **&Ii. b7**  th8 p.iSOE.. ttiP,CtCW&%&%.@, Or ~orgOr8tiSU OUtlf18d to b7 tlw oC88loner8 cotlrt, u abet. provi&d for.” tit&Ok vtao, 88UtlUl 

### 5, **‘ I.b.c.8..**  **~W14.81**

Ylth **raspsot to**  th. l **8foroement** of the llablllty of **tha taxpayer,**  **AFti@& 7@7P,**  ~V.h.C.8.. 

### prmldcti:

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### 8tato **aEd** couat7 **Tue8 ’** **au.** by the ovaer tla.r.or, **hdludlo(l tU**  **011 r.81**  

### l St@tb,

**~r8Olul.** $?O&JUt7 **uod**Hooorablr J. A. Balger, pga 

### 6

poll tut ud the Tu Colleator -11 

### lorron any **pormml or**  **real propertr**  to **be found**  **ln** hia coun**ty to**  **satisfy dl**  **dalinquaat** taxes, **rry hu**  **to** the **aontrux** 

### notrlth8taadi~gi

. . .*
The80 rtatutor ladloato a alear L8gl8latlte latantlorr **that taxes**  8hll mot be releaoed OP ouaaelled, but **that tbb**  **dtata'a rights**  0halZ **be proteatad**  **in evq**  **may** pomlble. the tuer rhioh beama due upon tbm lmd lo quertloo plor to 

### itsl aqulrltlaaby the Unfvozalt~ read.9 **ootrtandlly rod**  **caa** 

### witbo rtrlrkeutroa fnr rolla. Roaourme mutt Iu h4d upon tha personal llahllltr of tba prrou mbo 

### meretha **omners or**  the property oa the flirt da7 aS Juauur of tha ~eufr far rhlah **thetuw 8re**  

### ~1iDQuemt. **8ee Duclgrr**  **v. 8t&e,**  166 8. W. (Pd) 

### 914,br the 8uprao **Court.**