. 362 

OFFICF OF THE AITORNEY GENERAL OF TEXAS 

AUSTiN ---------1-m. . ..- .,__ 

lOuLoGMum Ilt-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-cm06 by 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 FbdrraA Publio IIoosiA,:. Authority 15 

authorized to mnka aAAUd1 pSpxnt* 1A 116U Of taXr-8 t0 tha 

‘tata aAd tha 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 amaAdad by Pub110 42, 

Publla 137, Pub110 409, Publlo 522, end Fublle 729, 77th Congress), Pub110 9, 77th Congrea8 ‘Tubilo 73, and publio 353, 

77th Congreeia, Pub110 671, hlblfo 781, 76th Cor:greas. It ~111 

ba noted that upon tha property iAtOlvad 1~ aaOh of 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 upon auoh rsal property if auah -- 

pn,;srty wara aubdaot to taxation and wars not cxeavt. 

Slsoa there la co llabllity Upon tha ;Jnlta;l States 

to ;a7 thb SW autkorlzad in llau OS taxes, ally sUOb LIume QO 

Paid to. tho Stnte ~111 be ln the nature of aifta. %r haoe 

harstofora held, 1A olv 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 16 tb 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 t6Adared to the otf:Oiala of tha State under the authority OS tha 

-‘*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 (18 therein dlreoted. 

l rt1ol* reads, tn part, aa follona: 

*The Staba TreaIIUrw shall reosivs bilY fro% the 

haad ot saoh dspetrsnt, , , . a datalled llst~.Oi all 

maoA retitting rmnay, th6 status 0t whioh is uoaataraned 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 E sll 

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 deposit warrants oan be Issued, or whQo their _ . . 1. ~- issuance 1s delayed, Aa aoOn as tne scams or mmay 

80 placed with 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 deposit warrdnt, and the part round not to belpng to the State ahall 

be refunded. . . ." 

%'e must, therefore, answer your first question by 

saying that in our opinion auoh sums aa may be paid by the 

Administrator, *in lieu oi State taxQa*, under the authority 

of the aald Fade&al Aots, am be paid direotly to the State 

Treasurer and should be placed by him in the suepense account 

Qa "!aOney the status of whioh is undetermined,* aad the UltiMtQ dispoeltlon or wbioh should be made in aooordanoe with 

thQ dlreoti0n 0r thQ Legislature. 

Suoh sum an may be paid by ths Administrator 

‘fa lieu of taxsaw oi looal politioal subdivisions should, Ot 

QOu&sa, bs paid alreotly tb the proper looal authoritise, ard 

not to the Stats measurer. 

Baring thus answered your first queati~on; it be03mQ~ Ullheaessary f.or ~8 to diacues the rQ!nalning qUSStiOnE 

-teea In YOU& iettG. 

IQ a&Q 

Trusting that the above fully anSYIQr8 your inWirY, 

youre very truly 

ATTORNEY GEXERAL ‘3 TEXAS 

PowlQr Roberts 

Assistant