: ‘OFFICE OF 7I-@ A’PTORNEY GENERAL OF TEXAii j * 

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. AUSTIN, ,.. 

oarroo.m&aa~ *mrrramua : . 

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:I?on. :Syrlaa Z. Kqcbut. - .' . ., 

-County .?ttor(ney .- 

.. Ztibbock County 

Lubbock, Texas 

acar sir.: 

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to doe3 not 60 far 

Like Co.ask for an opinion on 

d be-the @tatus of an individual 

x to eight monthk Z& the armed serbeen di3c!:eYced from suoh service? 

“1Qa34mOh a3 &xdiOQ Cm Of std.& bill 'reads 03 

'That them is hcrcby releozmi to all nmbcrs 

of t?io Armed Porces of the United States of..k.nerica 

aria t.k3ir Hulllinrfe~ -, and all. r:wr;bers or' the Sxmcd 

- _I Poroeo ~es.erve of tf?e Unic3d {Gtates of' Acierica and 

'. their tiwzillhri33,~ all icterest, kmd ~~3imltius nccruiny, 

subseque;lto Lkir ei-~ntry into s12cS dorvice, 02 itate 

and wuunty ad valorcz~ tax03 on pro;ertji listed 03 the 

fax ral.13 of eq- county la the 1~23 of arty of such 

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-nc-mbers of the Euxcod ??5rcos or their au-xlliarlos or 

the Amzod Forms Xcaor‘ze or their auzilioriea nrior 

$0 theetim they. joined SuOh &Zed.i?orcos or s;Jch ' 

.auxi3.l~rie~; providing that the roleavo of such 

&ntercsi and pesaltlar shall extdnd for the~duratlon Y ., 

_.. Lof~:Torld 'far ~II, and providing that the respective 

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'. '. mc,~bars of suck timed Forces and suoh auxllinrlea 

: and 'nilcY& I!rmed 17orcaa Resorrc and their euxllinries 

. I-. ;. shcdl ba allowed a ~eriorl of not: +%ZJ exo%~I 'six (51 

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..: ~Ti-2zGr the co3 :ntion Cr' ko:iti.li~i;;~ invihich 

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t5 )?Uy .Ui CtX?lli ~~cna1.t.y awl lr.terc~rt tfxir tsxs.3 

i I WhiC> :1aYG U&X?JC~ ftrLd Ui?i~i: Silfill UCClWe ourin 

;~:: ' ‘tl:~ dure?XZiT? r&e li'ar, : 

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':. ?r?efer&~~ be& 'to our former qusstl5n, would : 

2'). the above persun in said pdcstlon bC exempt from .~ 

.~ :' pawent of penalties and interest:untll six months 

.&t&r the oessatlon of hostllltlos, even thou+1 he 

z. had.b;eon discharged from the service a~~d is 110'2 in 

CiVlliflJl llf 87 

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.>.. . *IPa would Ilke,to have your opinion as to tbls 

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. ..'.. e(2) Doe3 the ilbove~X%ferrcd to blll~~xeleaso 

L delinquent oosts'l : 

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s . R~~i'owo~ld like your oDinion'a3 to BfiethCr' dellriqucnt costs would also be deferred, aIonq, with pennl- 

.' ties arid Lrtcrest on dellneuent taxca. FIecse let us 

: have your opinion on the above t;v;o quostlons.N 

Ansv;erlng your.flrst question, we LWO of the 

opinion as iollowsr ‘. ~. 

. ‘_ E'ihen'a peraou is (a) a member of the Jxmad tFor~es 

of the United Stntos of fimrica or thclr *uxiliurles, or a 

member of tire nrnod *rcco !?aserve of the UnFted States of 

America or.tkeir auxiliarlos, and (b) prior to C?e tL?e such. 

parson joined some, ho (c) hnd listed in hi3 ~mne on the tar 

Xolls Ol’ tha CO!Ja%y any $rC$orty 3ihjcOt %o P,d valOfe.2 taSed, 

md (ri) said ad valoren taxes, subsequent to such entry into 

~,the above mchtioned forces, ond ~Alle the sixit; oft such 

person as sua:\ rc.embc)r sti3.L obtained, boaaate d~clinc?uent, 

then (o) all intorcnt &ud I-enalties ou said dCIi;lquent taxes 

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&ld be rolemki by farce of snid Senate Bill pro. 130 to 

seid'person for-the duration of the war end. for not more 

than six month% after the ceesetion of hostllltlos. 

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~-You will .not;e, from the ve+y warlllnc of the Aot - 

i%solf, that in orr\cr for it to epply to 0 Forson, the person 

in Quo&ion must be ~lilezher as above r;sntioneb, .end his taxes 

must have becone delinquent while his said membership obtain& 

5% benefit of the Act Is only axtende5 to ono who is such 

member. When a person, by virtue of his said fiembership, and 

by meson of’ tho occurmmce of the other conditions s%t r0rth 

,in th% j?Ill in wcstlon, had bcco;ae entitled to the r&ease 

from liability for the interest and pen<y es provided In 

aold f3111, tbcn onid benefit e%tenCs for the g+M.oG of tLme 

as provided In the Bill.; that la, until t&e cessation of 

hostilities end for not longer .thaq six months thareafter. 

On the.otha bend, 21 a citizen has be& a menber 

as aforesaid, end is dlsckir$cd, andthereatter~ bls said ': : 

taxes becoT& delinquent while he is not suoh mcnber,t.hen ef 

co*wse nail delinquent taxes ere isorely thr? dslinauent taxes 

of a clfieon, whose p%nalties end Interest on Gelinquant tax0s 

,@r6 not reluese;d by the provisions of said Sennte Bill ?:o. 130* 

The provisions of snfd Senate Dill Uo. 130 never.tIid bedome 

applicable to him; s~&d Efll a@ its be.nefits were not~intsnaed 

to, and do not, .np3ly to such sx-mecbers. ICt ia only. to xzC!.zlW 

that 'it ever becomes agplloablo. 

.- But when it does b'eoosa applic=bla, then ths benefits 

bf Senate Dill. Ho. 130 attach for the period of tine provided 

by the terms of the Bill itself; that is, until the cossetion 

~Shostllities acd for not lonccr then six months thereafter* 

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The Legislottie, in onactisq laws with reference 

to tho delinqxzt taras on property and the..collectlon thereof, 

has from tho earliest days of suoti le~islctlon deaSt with~the 

oharges aacruins by reaLion of 3uc!1 tax dolinqusncy in three.. 

olasslflcst:cna, naely, (a) intcsest, (b) penalties, and 

(c) costc. in th% laws of the.Eepublia OS Texas, in the yenrs 

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You ero~thoreforo rdvis& that said Sensto B111~ 

'20; 130 does P.ot &i.re thu lo@ eX@ct wf rolaa8iu~ fhe 

wgg.qtst! provided' for in the s%tutcs of Toxs~ in aal t.g brdiht 

ooJ.lcotlon 9f dolfil",uont ad velorem~taxes. 

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