### OFFICE OFTHEATTORNEY GENERAL OFTEXAS
AUSTIN

mzmrable J. I?. .Brgan 

### CountyAttorney 

### Angleton, %xas

tete 

### tare*’be e andoi.amtp

taxecr

**Is** oouatyan **to** wbather **a9.8**Qounty
**, wider**  

### t-he 8, till bareto aocrept he dl6eonatproriaedfor aot goingto passan 0Pder provisionsof this

## Aetl, or

II with the aboveplle#tlca, you sabdt four on, togethertith oopror a letterrrcun Yr. law18B. Follett,dlsoussingrariouaaathoritiebof thM sndother 

### states upoa thiaqxiotion. brlere,you frera

our thanks.

And far the atralstanoa ftordodbg the50

Artidle4644,Ileviaed ix?11Btututss, 

### Sactf,oa 6, antborieee theCeHnptrollar or 

### Publiaao6otmtaor the &ate of 'tens to *a&optan&t 

### regulf4tions not 

### inaonsfsteat

with the 

### Constitutiorr an&JJMS as be rrzay deem essential ticthe 6poedy and propor assessment aad CClloCtipz of the rQYenUeS Of't!~e C'tate."

Section 3 of said krtiole 4344, iievfse4,Cl~lStatutes, requir&a tho Corptroller of Yublio AdeOuul;s to wsupsrintend the fisoal ooooerna of the state as the sole acoount.Ing ofifoer thtireof, an& manage the sari%% in the maMar required by la*.*

section 10 of hrtlole 4344, Revised Civil Statutes, requires thio o:'fioialto "examine and settle the aooouats of all persons indebted to the &ate and oertlfy the amount or balanoe to the 'Ireaaurer,

and dlreat end supcrin$end the oollection of all moneye due the ~tatc.w

Pursuant to the express statutorywarrant above stated, **and to**  avoid **intermlnabls oonfuei~n**  **in** tho keepiry of l ocounts and the issuanae of receiptsby tax assessors-oolleotors'orthe tarlow counties or Texas, the Comptroller of Publlo Aaoountepromulgated
a regulat:on that all a+ valorem taxes appearing upon the general tax rolls such.68 state, county and cwaeon school dilrtrlottaxe8, which the tax,colleotingotiioials of the countywere ohargedwith collsotlngmuat, aa to any one sqpiwately-aosessodpar001 0r lanh, be paid at the same time. This low-atandlng regulntion o&the Comptrollerhas been, time out or mind, urilroraly 

### observedby the tax-oollsctlngorrloials of various countlea, and urder suoh admlnlstratlteregulation and ruling they heve r6fuse6.to isauo receipt for part papent of ad valoreiu taxes appearing upon the t;ner& tax rolla a@ainst any separataly-aessasedtract or parcel

. The foreming regulationmade and published by the C&ptroller of Public Accounts Is not nlthout suppofi in the authorltlas. In the case of Stuard et ux ~8. Thompson, 261 S. 8. 377, the Court reviewed the statuteshereinabove quoted, and held that a regulation by the Coraptrollsr thereunder, requiring a county tax oollsctor to rsluse a tender of stats and oounty ad valorem taxe6 **without** .ths paymsut &the same time.of the poll tax levied upon the wife, *aa valid as a reasonable**and** effectlremeans of toroing payment of such tsx, and, not being in oonfliotwith the Constitutionarid Laws,.must be (;fven

the arreot or le~lalatireenactment.

fn the casaeof State v. Horriaan,801 2,. w. 05Z, and Jutkin Land & Lumber Co. v. Noble, J27 5. R. 1093, the Court6 of Texas reooenizad the rights of a tax ooll8otor to refuse to aooept lees than the full emount of taxes asses&d. And thls~Eepartment, 'underformer admi+etrations, haa ruled that a county tax oolleotorwould not beeuthorired to scoapt paymut OS c~cmm sahwl dlstriote **ad** va&mn

taxee, 

### or iriaopeoaent aohooi diatriot taxeli aoseesetl

*Aa oollected underArti fm8, 

### ridoba Civil ztatutea,without paynmnt or tile Ltate end county taxee. lheeo dspartientel. ruMAge vrere

breed upon t::e &lain& of 

### s~tuera vs. 'ihompocn, aupra, upholding ana rocagcllting tfio rule-zckine euthorltjr ci the Ccrrperoller of ?ublic Aooomata, wCer Xrticlo 4344,.(2). kevleed Civil ::tatuteti, lQi!&; i.A oonrteotlon with 

### the apoeaysna proper asaemmeAt tinaoolleotion or the re~onued of the Stata.

($0recognize tie hardahlpewhich might be vi8lted UDOA the taxpayer by tCa applicaticm of the above dlaousaed rule when aooh taxpayer elects to pay hie state ad *e&rem taxeu mlnr Benate Bfll~?~. 408, i&a, Ifaguular ~00810A, 46th bgialatum'in order to raotsivo the dlsoourrt

thsroby provided. But wc ere not prepared to ra in thcr Sac0 or the foregoingadmfol6'tratioe ana juaiai61 arrtborl to ttet tho Lsgisloturo intantisd by the eztaotmoat

OS the dl8ooWi x,

statute for pronqt payslent of tbxee, to overturn this.authorltyand upset the time-honored spetca ot tax oolleotionswhich obttiaed In this :.kbta

et ths the6 Of the QAEaa6e of ?&is bati Oited 

### l t,‘and with utloh tie LegirlAture la

### preouwa to hwe barn tul~. W&iAlUAt,

The feat that this sicrlutsry regulation,ptcaeolgW&lby the Cosiptroller,

unasr aktutory authority, end uphela 

### by the~oourtr and tto opinions of this %NwtrseAt, has, iu thS pa&&, been in fhs
tied or 

### th0~glalature, Oan be denronstratoa by a-reforenoe to brt101s 7336e. ~~~AoA*O tiotatea Clvll Ststutes., grorldi~g QIIioUowA:

"%OtiOA 1. =n~oaablv&here002lPiOA school~dl.etrlOt tnxes and/or $AdOpOAaOnt sahool alstrlot texes are oolleotable from the .eaasroll 

### with any other tax, any 

### texpeyerof e~y.con~~on sohool aletrlot or'S.ndopsnQant sot001 district ir suthorlzea to pay one-halr or all of said sohool tare8 prior to tte paynvtnt or any oth@4?

tuti and U~OZI

mob pameAt or tmder of pa@eAt~ of one-h%lf
or all oi.suoh oomam echool diotrLot tex end/or any l.Aaeper?aant

aohool.aiatrtot tax, togetherwrth penalty, lntere~at,

and ooats therean, if any, auoh Collootor 18 authorizac¶

and directteato receive the ease and exeoute iu d~Xc&,te a 

### mmorandw reoelpt thar,eFor 6~4 doliver CAB 

### oopya, the texpapar and kee the 

### othhr a8 part 

### 0r the records ot hi0 offLoe, aad the 8ax Collcotor ehall onter the date ana amount paid Jm 05me mmeAauA forrs on tP0 tQx rolli sna therosf%er 00 ruil payment of all.ot $he rcmeinlng tares togbther with iAtereat,poaalty and ooete, lf any, aa way ba shovfnto bo &uc on such roll, he ahtil. ~issuci his.offlolal tax **reoelpt** or oertifloateof raEemQti.on, es **the ease**  **may be,**  **$n the**  **mmner** pro+ldcd by low bed iuolude therein t&e amount or amount8 iwrmerly paId.-:.eo. 2. Zllhs Y;ex Co;leoto? my .:n r.13 cliocretion pre:m:e n sa;:arate ml?. ehowlng tta robocl taxen only, (sf imy aomac sahool dlstr!ct zr axy independent 5obOal distr?at rio.

ah.ma on ttla

o;*fialsl

tax roll deliv0rea to hia 

### by thnw8ebnor 

### r%~d in ;uchovert,lertuo tlr, reoalpts ttifmax 

### or ii,iot:

ached tax 

### pqyki+ntc.21 the event the 

### co~~~isst~nem court or tha **county** and/or Board of Trurrtae8 tf the ir,depandent **i3ohooL**

**distrlot** authorlebe in writins prior theret., thamaking of such spoclol roll, than they
are himby empowered to contrcat for .nocesearyexpaneae tkrofer I:OL LO %XOWUi th% !~OIAUI~ Cost Of th0 8tEitlOIWy

ana 

### extraadditional labor oaoasioned tbareby."

To our aind, tlifn ntcltut8 **8tar;ds** an 8 **rtwcgrr~t~an**of the rule thatad valoram.taxesappoarlag upon ths Renaral tu roll.8 0r 8' county r-iust

be paid in thalr entirety, aad a tax ootleokrr OS l aounty 10 authorlzed.taa required to refuee a part 

### priyamnt of mot: taxee. ii the Leglelaturadesired 

### end lntandodto renmve oou&ty ad V&Or%!% ta%efJ

Xrom the OpcrtttiOIi Of this Nle, t&i8 it Ootflb easily have done by the 

### enaotmentOS a statute ruch a8 

### the on6 above Quot~@Ub

deelgned 

### t0 removedosaonSOhOd di*triottars8 

### U36 Inbepea&at cohoof diBt.rlat taxer 

### on t&sgenera1rolls tram mob r4O.e. 

### Butwe think that hirats 

### BillNo. 408, ZiEfr81y **prorid,&&** ,fOr **a die**  **8ount** In +z prompt payment of teXe8, 8hould 

### riot, by.inteX-fil%Oa

aX& impUcotlon 

### only,olfoct this 

### raau.It and 

### overturnd8tabUrrhrd

### prooadentand pcliop.

But ah do not hold by tble oplnloa that a property ovm8r doea got hnva the privllree of paying tax66 assesaad and due upw any epto:flcpie06 of property owned b;: him wl,thoyt

the payamt 0r tams due upon any one or mom othsr unita of t.axabl.o pr~pcrty tbot he OWM. The Guprurw Covrt,of lieraein ~Utibay vs. Eoor, 24Q S. a. 19e, aha 

### In other a0cm0ns, has olearlydeolared theri&ht of a taxpayerto pay his taxerr 

### eswsssd sl&slaut onr tmct or paroel of 

### hisproparty without at the a.aXm time paying taxes emSeS8ad agird other **property.** 

### But unlelrs o'chcl'uiso

allowed by **statute,** the **tax-** +ayer rmat pay all of the taxem eaaosaed upon the county t8X 

### TOUR ;Fplntbhis panaufar piece af propsrty,,,aM such is the extent

idi- h 

### $ * the oafm 

### c;f fiichay 

### v. S!oor,

sups, may be cons&a?% a$b$?.iy for our holdice rethar than opposed' cdieryto,

under t&a f~fl~lhlihg language:

Whiln ths pxaral rule f8 tJict tax& %MSh be p8fd in full oltooe tlma, and, unless othervieaprovided~by statute,~a taxpayer oannot tetier a oartim of 

### the tax

,,,,

### 269

Ron. J. '. ijryan,~#a

and demtr,d

a raslyt tbareim, yet t;.le rule is zubjaot tt~s01ro qdiriOati0n. The citizen alwaya tmi tho rlgbt to ply tC* arecunt al-any C"C tex ileted a&nat hia, or es fieldIn ecm !urisdlotions,to pay the wx on any on4 1%~. cr piecs:or property rblch bae bran separately BBI)CSB~~$, witbout of?crin& Lo, pay th? trxee on ::thr?r parts. 37 Cyc. pp. 1164, Uat; E7 kmer. E F.nr;. :noy. of X.W, p. 781. he last olauas in the statement :ustmeda finds support in tha authorities cited in the notes, but in nest lnetancns the statutedirectly or lapliedlypamitted the appilcotlon of the exceptions t:?the rule. There are other sraeptioss to ths gmeral rule xhlch are 

### racofgdzed in May, if not in all, jurfadlctions."
Trustlog tho forogofng aatlsfeetorilymiewers
we are
Yoiire very truly your intuiry,



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