OFFICEOFTHEA~ORNEY GENERALOFTEXAS 

AUSTIN 

Ronorrblo Dan Vi. 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 

. 626 
Hon. !&A ‘;I. Jaokaon - Pag4 2 

“4. no tha obllgatlona 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 3 or 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 

de1 It 

rty, shall be pralttsd to pay auoh 

qqnt tarea in partlal l y nwnts under 

a aptam whloh ahall ba hero in arter provided 

ror. ,., 

? *Partial papunt or lnat.allumat 

aaoount sy4t4m to be oreated 

“310. 2. The Aaaaasor and Collsotor 

or Tax44 of 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. Dan W. 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, ham teen tbr lntupratation glaard upcm tb 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 a dr r sa ouraalvea to your rourth qtE48tiOA. 

ThS 4bUrta har4 mfer parsad 00 thla oxaot qu44t;OA 44 far 

am wa hato been abla 80 rind. IA Howell T, State ll& 

3. WI' (2) 747, a Oounty'tPx collector had moeire d batal& 

nnnt p4yn4~ts of dalinqwmt taX41. U4 ma chargs~ rdth 

having ml8approprlat4d aoma 0r suob runda, it being al14ead that 4dM ser8 public ?p4tey8 and oonrioted. Thg 

Court or Crirsinal~Apgmlr suataln4~~th4 oonrlotlon. -In 

011Ver To LiAdMy, 125 3. 8. (2) 1097, by ttte 3s~ AAtOAiO 

Court of Civil Appeals, a ds uty tax oolleotor had takan 

irola a taxpa~ar Oha sum Of 3 t ,900.OO in oash 6nd had 

Faad 8 oertiliaato that all tax44 dur by bin h4d b4en 

. Ap rently th4 dsputy navsr p4id Wa 

to hIa-pr r noipal. ‘%4 tarpayer oued tba ta 

havr aald aun of 34,900.OO proparlj oredfto 

a regular tax raoeipt 103066. The wr4ty on tbs bond was 

aads a put?. Plaintifr peYaU4d in both the trial 

OOUTt Mb m4 cIUWt Or CiYii Appb, it ba 

9.l 

held t!mt 

derandant tax oollsotar 146 ratog%md ta day ability 00 

the ground $hat 1466 thaa th4 full aaou~t-dw had baOA 

aaosptad. ‘Pi14 oourt pointed out howrtsr that the deputy 

had ra resented to the taxptyrr bat tb &b 900.00 ~44 

wsi0 P fmt. Tha Supr4m 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 bt ATAAOOA w4re aotully due tha blatrlot by the QxOg+V Wn4C4 

ga guoh taxes: ~Th4 bond bouud th4~6~4ty 

:2%l 

to mab good a~& roimbrrr 4 th8 dlatrlot ; 

poounlrry low rortgdxm t by the obllgrg, Or IILOA4y. 44OUdt&44 Or Other D+rSOnal 

pmp*rtJ in tb poaaepion of thr pr~olD*l 
629 

HOA. Dan Wr JaokrOA - 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 him or ip 4s 

or~poaItloA am met rorth in reld l tatearnt rrferred 

tOa MlOUAtiA~ t0 lSrO.Af 01: 4mb4ZAbA4At.' Thr ~,..,--_.c.~~ 

iUAds OOlleOt4d by AzrlAgtOA W4r4 rsoolrrd by bla 

by vlrtuo of him offloo am tax 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 rogar d on8 oi whothor tbywsrr logally 

or lU4galiy oolhotad rroa t& propr*tr oimar8. 

Ha was 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 owner am Th4 dIrtrIot 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. 

Webb Countr ‘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* Galrsston Gem 

Company, 72 T4r. 509, lo 5. ‘x. 583.m 

i\'e ar4 parauaaed tba t your r0wth quest Ion should b4 

answrrrd fn tha afrlrnaatltr. ~eererthelsra, the exaot point 

hem n4lar t44A paaa4tl upon by our app4llatr oourta aoi 14 

resp4o)iully l ~~r st thr lA4drlaablllty .aC IAaWurating 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 remAd and 

third questlM6~ The iaot that tihs acrlleotor &ht br r4- 

sponalbla ok his ton6 for ooll4ctloAI handl4d ln that way 

dwa not IWSA that it wolild to a proper prooedurot 

Th4 Coaptroll4r ad?l44a w that hr ha4 netec et 

tamptsd under thr ru14 making powers &$YOA him by Artlolr 

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. Dan 3. Jackson - P4go 5 

pr088nt aUmlnlstration or that orrice, ha has aLvise 

acalnat it - except during the life 0r art. 73450. In 

Art. 7260, ReVi88d Civil Statuter, the Tax Colleotor 

la required to uake monw .reports Md to faake payment 

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 do not deem It nuoaoaary to fur thar deal with 

your third quastlon. 

It may not 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 haas alwayr pemftted this to be done.