OFFICEOFTHEATIORNEY GENERALOFTEXAS AUSTIN

Honorable Clifford 9. **Roe** CauntJAttorney Panola County Carthago, Tolas

Dear Sir:

oarefully oonridsrstl by t request a8 follorrr

rawnfrom said da ahall be paid **red** bl tha oounty g a aounty 

### l

udltozi nst said **fund** shall and apprwad bjr tha S-t of 8alU county and the dllrbumrd on such **approved** ts dram bT the aounty trraaala1 or a ocrunbyeaploper whore thoriimd to be 

### paidSromtha 

### orricrr8 Fundis entitled to reost~e oompea8atioe ifHonorable clifrord 8. Roe, F&g*a

**said** offioial **or** amployea i8 lndabtod to sltbut the 8tat.e or county aa **proridul** In Saotlon ‘I or the so oalled 

## *orri00r8*Salary .Lawr

.

“If you should **find** that a oouaty offloial **or,** employee whoim indebted tom tha Btate or ooUoty is not entitled to reoeir* **compensation**fmm the Ofilow8* Salary -4 until **mid indrbtednetm**  hsa bean paid, than plrse advim meif daliquant taxer ara aoarridrrad as lndrbtadnae8 again*8 tha State or county if 8aa.d oounty official or employee has been notified in writing of tha amount mhioh 18 due the Stat* or oounty ln &llquant CaXW.Tha laws of the State of Tans protilde the maaner in wbioh,CoUntyTax Colleotor**Annreorfb**maysend out notioau to fodividualn when their taxer are due. This in myopin

## lo5 ir a direct acknowledgsaent of e debt wbleh la duethe State or oounty **by** an lndlvidual, and 1 hogs that gou will 80 **aonntrua** thin partloular **Act** of tha Legislature so aa 80 iaslude del~qusnt taxes au **eridanae** of indebtedassr agdn6t the State and county; and that any eOunty offlalal or employee who ban been aothorltsd to raorlre oompsnsatloa from the Offioers’ Salary Fur&d maynot IOcslts sameif ha has fallob to pay deliqueat taxel) whleh he owa#either to the State or county.* Section 7 of Artlols Solee, Vernon’r **Annotiated %XES**  Civil Btatutss, **read8 a8**  follow81

wao. 7. All monies dram I FOP **@aid Offiaerat**  salary Puad or tide *hall br paid out **only on**  **rarraBt8 approved**  by the **aouaty** auditor in oouoties harlng **a** oauotp auditor; otharwloo all elaiam **againat** aald **fund** shall first hare been **aubitod** and apprwrd **by** the comdm~cumrm* Cotlrt of sat4 **county** anb the aoniea rhall **br** dlmburaad **on** such **apprwed** olaims bywarrants drawn by the oounty trem**urer on**  **eald had.** 

i.-

# I Hsnorablo Qllfford S. Roe, Pys S

'?rowar~a~t8hall bsdrarn onsaid fund or funds **In fevor**  **of aq**  **psnoa indebted**  **to** tha etate, county or to raid fimd or iA favor of his agent or aneignes until saoh debt i8 paid.*
WeGuOte**from** 61 Corpue U$#Xl5,pages 9+1-e **and** 3, as follows:
"( I 4) 2. Tbxeu **not** Qabtr. A5 the obligation to pay tax%8doe8 AOtrest **DA** aa7 COAtXaatOXpress or iaprisd, ORUpOA t&5 oonsant of the taxpayer **a** tax 18 nota **debt** in the ordinary sense ot that wordi although it La n liability or **obligetion** and nmyba **a\. debt**  wider a particular statUta, or In the hisher or enlarged 50~55 of the word 'debt*, as umbracfng aaXkind of a just damsad, and in mm3 jurisdlOtlOA8 a tAX i8 held to bts nothing asorothan a **debt dum** **by** the oltlesn to the taxing -5.r. The obJ.fgatioAto py taxes not bsing **eaAtraQtU%l,** it fOllOw5 that tax88 (ire not asrl3nabls a8 ordinary **dabt8, uQesa**  **it is**  **expreas4** so provliird, nor are they ths **rrubjeot of**  5Ot off **betwean**the tarparor an6 the **statr or**  muni8ipality, **nor** do they
**draw** lntereot like ordinary obllgatloA8, saws vtfure tka statute 50 daolaras. It **i5,** hnwever, the individual and not the property ahlcrb pays the tax, although ths property lo rssortad to for the purposs of ascertaiai~ the snow& of the tax **end** for the ?urgoo% at snforeiag its aymantv&era ths owner **mker** default. But P

t ha8 beon held that this diatination is too refined for any practlaabls **prpoee .m**  Weqwte **from** 61 Corgw Jude, page M3, as follows:
***( I**  **1239** I (2) Sot-oft or eounterclain - es a tax is not a debt in the ordinary sense, nor the **liabma for**  **it fOW6ed**  **Ubon OontreUt.**  it cannot, unless the statute 80 pioriaee, **be** - **pai6 OF**  **nieohar** ed

& **by mitt&g**  **off Or**  oounterolaining agains it a debt hue frcis the Auniolgalit~ to the iadivldual taxpayer, and still less of **course,** a debt due from the oollecrtor of taxes in his private alpo~4tr. . . .wHonorable Clifierd S. Fiw, Pa&e4

Pt Is au, opinion thut the tom "debt" u8.d fn **Seatif!&** 7 of Artiole591&e, V. A. C. S., aupra, ahhould**br** const&uedso **a6** to give it itnusual end ordinarymanIn&.

It is OUT furtheroplnlonthat aeunqu4nt taxor duo the county **arvl** state shouldnot be conetrued **to** indebtedne6m to the atatsor count~'crbdffr aa+3 **Section** 7 cS the above quote4 statute. Thin aonstrllation 'of tha rtatuta has boon heretofore adopted**by** thf8department. Bee **O&dliOif** dated August 30, 1898,written **by** Hon.A. lr. Gray,**Aasirtant** AttorneyOsncral,and rsoorde4inVol. W&b,p. 896, **Lot8er** opinlonm**of** theAttorne7 General of !JJoxam. a aopy of which ial nolo~e4herewithSor 7cur iafcrmatlon.

**AT.~!ORWW@EWEWLL**

0F'FE.X.M

**Wm.**7. Faoeiag Anrl8tant