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

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. AUSTIN, ,.. oarroo.m&aa~ *mrrramua :
. : ._ I. ,, . :I?on. :Syrlaa Z. Kqcbut. -.' . ., -County .?ttor(ney .-

.. Ztibbock

County Lubbock, Texas acar sir.: : _: ~.

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 'reads03 '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;lt

o 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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Parbut;&& 2 . .

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**. .**  -nc-mbers

of the Euxcod

??5rcos or their au-xlliarlos or the Amzod Forms Xcaor‘ze or their auziliorieanrior $0 theetim they.

joined SuOh &Zed.i?orcosor s;Jch ' .auxi3.l~rie~;

providing that the roleavo of such &ntercsiand pesaltlar shall extdnd for the~duratlon Y ., _.. Lof~:Torld

'far ~II, and providing that the respective '4 '. '. 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

. ..: ~Ti-2zGr **the co3**  :ntionCr' ko:iti.li~i;;~

invihich **’ .~** **’ 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, : :A. _ . ':. ?r?efer&~~be& 'toour former qusstl5n,would : 2'). the above persun in said pdcstlon bC exempt from .~ .~:' pawent of penaltiesand interest:untllsix months .&t&r the oessatlonof hostllltlos,even thou+1he z. had.b;eon

dischargedfrom the service a~~d is 110'2 in CiVlliflJl

llf 87 ..-~. .>.. . *IPa

would Ilke,to have your opinion as to tbls : questlon.~ ,~ ;' >... .< ‘r..- .-.,.
. ..'.. e(2) Doe3 the ilbove~X%ferrcd to blll~~xeleaso L delinquentoosts'l : ,.:.. ~ s. R~~i'owo~ld like your oDinion'a3 to BfiethCr'dellriqucnt costs would also be deferred, aIonq, with pennl- .' ties arid

Lrtcreston 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.tkeirauxiliarlos,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, subsequentto such entry into ~,the above mchtioned forces, ond ~Alle the **sixit;** oftsuch 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 **I I**  **1**

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. ; .~ .~ &ld be rolemki by farce of snid Senate Billpro.130 to seid'personfor-the duration of the war end. for not more than six month% after the ceesetion of hostllltlos. : _. ~-Youwill .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 

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tho occurmmce of the other conditionss%t r0rth ,inth% j?Ill

in wcstlon, had bcco;ae entitled to the r&ease from liabilityfor 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 hostilitiesend for not longer .thaqsix months thareafter.

On the.otha bend, 21 a citizen has be& a menber as aforesaid,end is dlsckir$cd, andthereatter~ bls said ': : taxes becoT& delinquentwhile he is not suohmcnber,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 SennteBill ?:o. 130* The provisionsof snfd Senate Dill Uo. 130 never.tIid bedome applicableto him; s~&d Efll a@ its be.nefits were not~intsnaed to, and do not, .np3lyto 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*

. The Legislottie, in onactisq laws with reference to tho delinqxzt taras on property and the..collectlon thereof, has from tho earliestdays of suoti le~islctlondeaSt with~the ohargesaacruinsby reaLion of 3uc!1

tax dolinqusncyin three.. olasslflcst:cna,

naely, (a) intcsest, (b) penalties,and (c) costc. in th% laws of the.EepubliaOS Texas, in the yenrs ; : I

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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 aalt.g brdiht ooJ.lcotlon

9f dolfil",uont

ad velorem~taxes.

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