OFFICEOFTHEA~ORNEY GENERALOFTEXAS AUSTIN

Ronorrblo DanVi.Taokson Dirtrlot Attornar Rouaton, Torar D4rr Sirr 

### taxer in ina

tsraa rlll not alonthB ima JP

Aauereor an

h a ey8tea br approved **by** d ir the ruperriroxy power to forms and otbsr regu0r 0tb4r orrlc4rd Kurt

th4 rpproral or county, Texas, undrr 

### l pplloab1.r atatUt44 got4rn~ EarriB 

### county, including Art1014 1656a. Yern. Ann. ClV. stat.9 . 

### 626Hon. !&A‘;I. Jaokaon - Pag4 2



## “4. nothaobllgatlona 0r **th4** 0rfb cl41 bond or tha Aaararor aad Collator axtead 

### to **mnl44 held**  

### in the 

### apaolal l 

### oaouat prior 

### to paymant into bhr County Trramaror?~

. 

### Yootlonr 1, 2 and 

### 3or Artlola 

### 73450, **P4mon~r** Annotated Oltll **Statut4r, rradl** 

“aeotlon 1. On and arter July 1; 

### 1937, taxpaprs owing d4linquont Stata mud sounty taxes, **oored~~& toth**  real ratate **and** pcaoaal pro de1It rty, shall be pralttsd 

### to pay 

### auoh qqnt tarea in partlal l ynwnts under a aptam whloh ahall ba heroinarter provided ror. ,., ? *Partial papunt 

### or lnat.allumat

**aaoount sy4t4m**  **to** be oreated “310. 2. The Aaaaasor and Collsotor
or 

### Tax44of aaoh oounty of thlr State ahaU oreate and eatabllah a partial paymant or inatallamt aooouut l yatem wharaby all dallnqusnt taxpayer8 dealrlw to pay **th4lr** taxaa under **tha** prorlaiona of thla **Aot** may **do** aoe
Wmb4r or **lnatallmuntr~ tb4**  0r
**m-t** *sao. **3.** All paymnta 

### rsoelvad **by** the Araaaaor **and CoUrotm**  **of** Taxer **Utkdar** tha 

### proorlal~na of thlr **Aot** 

### ahall ba dua md abla within tw4aty (20) monthr 

## mm **th4 x** sfate or July 1, 

### 1937 mah pnpantr bsing drrr and payebla ln tan 110) equal i?MallwitO, proI tided t&It **the** rim **payllwult** or auoh **partlaf** apsntr **f.,** 

### 1937.9

rhall be aada on or bsiora Saptenber&I. DanW.Jaoka~n - Pa&e 3

IA prori4lng that all papmats rroelrad uudu the Aot 4hould bo due and pep blo vdthin twanty mmthr iron tha date of July 1, 

### 1937, it la our opiaion **that** 

### Seotlca 3 had th4 4rr4ot of &iog 

### tb Aaatoporatlvo aftar tha 4xplratfoa 0r aald tranty

**.** &oh, **w4** unduatand, hamteen **tbr** lntupratation glaard upcmtb Aa by the Comptrdler~a orrloa and all oounty 0ffiolal8 *ho had aotad tier tin statute. .rSawuing your firaD quartion, it la our opinion that Arti@b7Ji& 18 not AOW in ror44 and 4rr44a.

**34** fto*l

adr rsa

ouraalvea toyour rourth qtE48tiOA. ThS4bUrta har4 mfer parsad 00 thla oxaot qu44t;OA 44 far amwahato been abla 80 rind. IA Howell T, State ll& 3.WI'(2)

### 747,a Oounty'tPx collector had **moeire** batal& d **nnnt p4yn4~ts**  of dalinqwmt taX41. **U4 ma**  **chargs~** rdth having ml8approprlat4d aoma0r suob runda, it being al14ead that 4dM ser8 public ?p4tey8 and oonrioted. 

### Thg Court or Crirsinal~Apgmlr suataln4~~th4 oonrlotlon. -In 011Ver To **LiAdMy,** 

### 1253. 8. (2) 1097, **by** ttte3s~AAtOAiO Court of Civil Appeals, a **ds** uty tax oolleotorhad takan irola a taxpa~ar OhasumOf 3 ,900.OO in oash 6nd had t Faad 8 oertiliaato that all tax44 dur by bin h4d b4en

. Ap rently **th4** dsputy navsr p4id Wa to hIa-pr noipal.

r **‘ %4**  tarpayer oued tba ta havr aald aun of 34,900.OO proparlj oredfto a **regular** tax raoeipt 103066. **The** wr4ty **on** tbs bondwas 

## aadsa

## put?. Plaintifr peYaU4d in both the trial OOUTt Mb m4 cIUWtOrCiYii Appb, it ba9.l held t!mt derandant tax oollsotar 146 ratog%mdta day **ability** 00 the ground $hat 1466 thaa th4 full aaou~t-dw had baOA aaosptad. **‘ Pi14**  oourt pointed out howrtsr that the deputy hadra resented to the taxptyrr bat tb &b900.00 **~44** wsi0 fmt. P ThaSupr4m Court refused 4 **writ oi**  arrori 

### arm ~~rloea Indemnity 00, 

### ‘I*Xeria Ind. School Dirt., 

### 1,7 s.w. (2) 682, Waao

### Court of Oi~ll App4SlS~,ODiAiOA by Judgs Alexander, error dlemlaacld, wo quotrt ,.

Vho fund4 alaapproprlated by A.rrio&ton were oollaobd b b&a taxer olalmd 0 bo dru th4 aohool ul , The appellant oont4nda that it w6a n4o4aaary ror th4 

### district to allege asd’prove that it had authcwlty to **14~** tax08 **and** 

## boa**~464** I 14eallrvy, and that th0 **rUd4 f404ired**  

## btATAAOOA **w4re ao**  tully **due** tha blatrlot by the QxOg+V Wn4C4 **ga guoh**  **taxes:** ~Th4bond bouud th4~6~4ty :2%l to mab good a~& roimbrrr **4** th8dlatrlot ;

poounlrry low rortgdxm by the obt **llgrg, Or**  **IILOA4y. 44OUdt&44**  Or Other **D+rSOnal** 

### pmp*rtJ **in** tb poaaepion **of thr**  

### pr~olD*l

### 629

HOA.DanWrJaokrOA- kSg4 4

or ior thr porarasIon ob whloh ho I8 roapondblr, by any act or dlrhonaaty OA 

### the part **0r sald**  rinoipal ti the dlaohargo of ths dutI4a oi himorip4s or~poaItloA ammetrorth in reld l tatearnt rrferred tOa MlOUAtiA~ t0 lSrO.Af 01:4mb4ZAbA4At.' Thr~,..,--_.c.~~ iUAds OOlleOt4d by AzrlAgtOA W4r4rsoolrrd by bla by vlrtuo of him offloo amtax oollaotor and am taxer olaimed to br duo the dintriot by tb poprtr owmra ror tha u4e end ban4rlt or me dirtriot, en6 It waa him dut to l ooount to the dirtriot ror awh funds rogard on8 oi whothor tbywsrr logally or lU4galiy oolhotad **rroa t&**  propr*tr oimar8. Hawas tha agent of the dlatrlot in oolhctlng the taxer, and uhatsrar oaaa into hia hands as ruoh bsoaas tha property or hIa prinolpal. Ii any of auoh taxrs w4rs illegal4 ooll4ot4d troa tha pry Q4rty ow~srs the dl8tdOt and AOt ArringtOA would be rsaponaibie for a raturn thsreof to tb &a=~- p4rty owneram Th4dIrtrIot th4reforr beosme Mtitled to tbr iumls regardleaa al whether that wer4 14gal4 oolleotrd **rroa** ths proparty owaara, and was entltlod to rwofer rrom thr oollroter’r surety, upon hi8 iaIl\rtr to aoaouut ior meld iundr. WebbCountr ‘I*Gonzales, 69 T4x. 455, 6 9, 3. 781; TarraAt CouAty T. FLogera, 104 Tex. 224, 135 5. il. 110, 136 5. i?. 2551 County of G4lTeatoA T*GalrsstonGem Company,72 T4r. 509, lo 5. ‘x. 583.m
i\'e ar4 parauaaed tba t your **r0wth** questIon should b4 answrrrd fn tha afrlrnaatltr. ~eererthelsra, the exaot point hemn4lar t44A paaa4tl uponby our app4llatr oourta aoi 14 resp4o)iully 

### l

~~rst thr lA4drlaablllty .aCIAaWurating a proc.rdure oonoerAlA&whlah ,tirS fr at l4ast S&4 question or the 4urety@s liability.

Ws &all AOW

devote o~r841o4o to your remAdand third questlM6~ The iaot that tihs acrlleotor &ht br r4- sponalbla okhis ton6 for ooll4ctloAI handl4d ln that way dwa not IWSA that 

### itwolild to a proper prooedurot Th4Coaptroll4r ad?l44a w that hr ha4 netec et tamptsd under thr ru14 making powers &$YOA himbyArtlolr 4344, .kavleod 01~11 Staktra, to author144 suoh action. On the other hand, h4 t4118 us that OA stery OooaaioA tht th4 qucatlon hem **b4rA** pr4aeAted to hla, at kast during tbo.

Xon. Dan3. Jackson - P4go 5



## pr088ntaUmlnlstration 

## or that 

## orrice, hahasaLvise acalnat it - 

### except during the life 

## 0rart. 73450. 

## In Art. 7260, **ReVi88d** Civil Statuter, the Tax Colleotor la required to uake monw .reports 

### Md to faakepayment to the Stata Trea8urer 

### or a 

### # the 8tate durlug said nont monepu oolleoted by him ror

. Cults eviaent.lJ t&a rtatuter rlxlng the bond8 oi the tax oolleotoz, Art& 72.4797249, Revised Civil Statut48, were enaated with the provlalons of Art. 7260 la miad, and in the view that no 8uoh a fund as tha ona propclad should be allowed to aaoumulate. ae enawer your seoond qucstlon In the negative, ln view oi rhloh we donot deemIt nuoaoaary to furthar deal with your third quastlon.

It maynot be 8mlos ror us to ramMan that a tarpayer mar pay hi8 dsllnquent taxes due for a partioular year on a gleoe of propert without paying dollnquent taxes tar other ye4r8* The Comptroller adviser that he haasalwayr pemftted this to be done.