OFFICE OF THE ATIORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Clifford 9. Roe 

CauntJ Attorney 

Panola County 

Carthago, Tolas 

Dear Sir: 

oarefully oonridsrstl by t 

request a8 follorrr 

rawn from 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 ocrunby eaploper whore 

thoriimd to be paid Srom tha orricrr8 

Fund is entitled to reost~e oompea8atioe if 
Honorable 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 who im 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 me if 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, CoUnty Tax ColleotorAnnreorfb may send out notioau to fodividualn 

when their taxer are due. This in my opinlo5 ir a direct acknowledgsaent of e debt 

wbleh la due the 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 may not IOcslts same if 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 by warrants drawn by the oounty tremurer 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.* 

We GuOte 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%8 doe8 AOt rest DA aa7 

COAtXaat OXpress or iaprisd, OR UpOA 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 nmy ba 

a\. debt wider a particular statUta, or In the 

hisher or enlarged 50~55 of the word 'debt*, 

as umbracfng aaX kind of a just damsad, and 

in mm3 jurisdlOtlOA8 a tAX i8 held to bts 

nothing asoro than a debt dum by the oltlesn 

to the taxing -5.r. The obJ.fgatioA to 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 aymant v&era ths owner mker 

default. But P t ha8 beon held that this 

diatination is too refined for any practlaabls 

prpoee .m 

We qwte 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. . . .w 
Honorable Clifierd S. Fiw, Pa&e 4 

Pt Is au, opinion thut the tom "debt" u8.d fn 

Seatif!& 7 of Artiole 591&e, V. A. C. S., aupra, ahhould br 

const&ued so a6 to give it itn usual end ordinary manIn&. 

It is OUT further oplnlon that aeunqu4nt taxor 

duo the county arvl state should not be conetrued to indebtedne6m to the atats or count~'crbdffr aa+3 Section 7 cS the above 

quote4 statute. Thin aonstrllation 'of tha rtatuta has boon 

heretofore adopted by thf8 department. Bee O&dliOif dated 

August 30, 1898, written by Hon. A. lr. Gray, Aasirtant Attorney Osncral, and rsoorde4 in Vol. W&b, p. 896, Lot8er 

opinlonm of the Attorne7 General of !JJoxam. a aopy of which 

ia l nolo~e4 herewith Sor 7cur iafcrmatlon. 

AT.~!ORWW@EWEWLL 0F'FE.X.M 

Wm. 7. Faoeiag 

Anrl8tant