. 

### 362

**OFFICF OF**  **THE AITORNEY**  **GENERAL OF**  **TEXAS AUSTiN**  **---------1-m.**

**. ..-**  **.,__** lOuLoGMumIlt-a5 i 3011.Oba. ii. Bbsppard Co~ptrallcr ol I’ublia haooUnt6 Austin, Texas 3arr 3ln

Your letter of A roiwla,in part, utborlty is now **08 OOrtOiA**  **BIIW of**  **the** state **as :**  **IS8** t0 th questions arise wlttr roferano 4 of this ucmeyt

. bid in llau of tfms, 0 r3tsts **Treataury ’** **f**
**nt authorize**  **the** pfiyaent oolls4tora, or **should tbO**  tho.&t*te Treasurer? ney 1s &13 la to the Count7 Tax ouu the .%osesor-Collsotor be

‘4. In State **Aid Counties,**  **euoh** as **NUOOOO, if**  tb* mney 1s paid to tb6 Assessor-colleator would tha soUty retain a poctlon that la atithorlzed to be remitted to the County TrQoOwbr for the p8pent of malntenan0s of sss walls, 6to.v

### 363

All proparty o-cm06by the **‘ Jnltei**  **~tstes la,**  by **OUT atttuttr,**  exwapted tror, tamtlon. ;~rtlolr 7150, 8. 0. S. 3~ olrtue or vt:riogue sots paastd by **the** :hlted **States** Congrbaa, **tha** A&&nfstrator **of** tha FbdrraAPublio IIoosiA,:. **Authority 15**  authorized to mnkaaAAUd1pSpxnt* 1A116U Of taXr-8t0 tha ‘tata aAdtha various looal aubdlvfalona of the :;tuta in which real ;‘roprty la aaqulrod by the iio;lsln& Authority. 30 i’ubllo 849, 76th COA&f68S, 54 **Statutoa,** 1125 (aa amaAdadby Pub110 42, Publla 137, Pub110 409, Publlo 522, end Fublle 729, 77th Con**gress),** Pub110 9, 77th Congrea8 ‘Tubilo 73, andpublio 353, 77th Congreeia, Pub110 671, hlblfo 781, 76th Cor:greas. It ~111 ba noted that upon tha property iAtOlvad 1~ aaOhof tha Fbdrral .&e, the Wnistrator le iutkorlzed to pay “in 11~ of taxee” an amour& which muld be tba 

### l pproxiniata **aquiralent** of:tho a.asunt of taxes that would ba $aid uponauoh rsal property if auah
**--** pn,;srty wara aubdaot to taxation andwars **not cxeavt.** 

Slsoa there la co llabllity **Upon** tha ;Jnlta;l States to ;a7 thb SW autkorlzad in llau OStaxes, ally **sUOb LIume**  **QO** Paid to.**tho** Stnte~111 be ln the nature of aifta. %rhaoe harstofora held, 1Aolv **opldon** No. 0-2042, **that** only the Laglalatura **0f** this state 16 autt:orlaed to roospt 

### dirt8 oa behalf of the Stats. **OPln~on. ‘** **Re 6AOlOSS**  **h8rOVdth ii**  **COPY Of**  **WAOh**

**It nrlgbt**  

### be pointed 

### out that iOr the aa.M reasons tht tbo Lcr;lalatura 16tb only dopartaant of tha State*8 ~~rrnant whtoh oan cooept glfts, it Is likawlae the only ~atartzient or the golrorment whioh oan rejaot gifts.

32noe the Lagirlatura hss A6itbOr eonet?ted fUX *a!aoted, OA bebalf of the Stata, any 6~s that hare baaA or QY **neraefter** be tendered to the State in 11~ df taxaa 'WA the bndr in **question,** vo thiA!s **that slay**  auah aUm **t6A** dared to the otf:Oiala of tha **State** under the authority OStha

-‘*feral Jota would ba *mnay the atatW of whloh ia umleterdnedm WithiA th0 ~bithlng Of ;.rtiOh 4388, v. fb.21 %&an6 rhat It ShouLl be d$apoaed of (18therein dlreoted. 

### l rt1ol* reads, tn part, aa follona:

*TheStaba TreaIIUrw shall reosivs bilY fro% the haad ot saoh dspetrsnt, , , . a datalled llst~.Oi all maoA retitting rmnay, th6 **status 0t**  whioh is uoaatar**aned** or **whloh la**  **8WUittAg** the **tb?zo** Vih@A it **6an be**  **ilhally** t*ken into the treasury dapoeit raoalpt ahall be ls*Uad by the Conptrolla; ;o; tha dally total of SUOh ra~ttaaOos rn oaoh de ‘artmAt, ?~aaurer*a %partrent,,.i sll E and the Ca6hlar **of** thr keep e oash book, to be oalltd aQ3Penaa oaeh book* in xhloh to **enter** thaao deposit rOoalpta, and any others lasuad for oaahreoalptr, for **hioh: 

### 364

~10n. coo. 9. Sheppard, page 3

no depositwarrants oanbe Issued, or whQo their

_ .. 1. ~- issuance 1s delayed, Aa aoOn as tne scams ormmay 80 placedwith the Trsasurer on a deposit reoeipt la aetQminea, it t3hall bQ tranarerred from the euepenss aooount by placing the portion of It belonging to the Stats in the Treasury by the issuance ot a depositwarrdnt,and the partroundnot to belpng to the State ahall be refunded.
. . ." %'emust, therefore, answer your first question by saying that in our opinion auoh sums aamay be paid by the Administrator, *in lieu oiState taxQa*, under the authority ofthe aaldFade&al Aots, am be paid direotly to the State Treasurerand shouldbe placedby him in the suepense account Qa "!aOney

the status ofwhioh is undetermined,* aad the **Ulti** MtQ dispoeltlon orwbioh shouldbe made in aooordanoewith thQdlreoti0n **0r** thQ Legislature.

Suoh sum anmay be paid by ths Administrator ‘falieu of taxsaw oi looalpolitioal subdivisions should, Ot QOu&sa,bs paid alreotly tb the proper looal authoritise, ard notto the Stats measurer.

Baring thus answeredyour first queati~on; it be03mQ~Ullheaessaryf.or ~8 todiacues the rQ!nalning**qUSStiOnE -teea**  In **YOU& iettG.** 

**IQ a&Q**  Trusting that the above fully anSYIQr8your inWirY,

youre very truly ATTORNEY GEXERAL ‘3 TEXAS

PowlQr Roberts Assistant