**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS**
AUSTIN

GLULD c. MANN 11-1.. .S”..AL



### klo-mwahle

Aesa Douc;hty,

Jr. cauaty Attonsoy wnldc GJuaty wsltlo, Texastbc lu10rin~ rPluatianar
ma1 %z
~~ &MO
%u the err17 lmnths or m3t. C* &maLo,8r~dim&sndh%8widewaBtlQhlld

### rQ1 exomtab 

### ud delivawd pwtitioa detam rbsrehy the east 

### r/e OS Ut 

### 8 heoeme the propctqotPrawdimY~&ZWre~ a&u@- tar of co n Mats (the portloa giral her b0hgL/do~thetetaareaofmta~2 6rIa3).PmuedlsL4te¶bmo8zulIdtu 

### redor theproperty, and the?uColloutor*oofriee oarrlecl her 

### ortloa ai the pryP~m~ey~* d 2ofLota ontbe uatlon of $a3o,aud tbQfmatbeyMrslD3ntolB83&heluaiTo# PrmedbY* deToRe8~tsueelvndercd theeaet1/2oiIat3ud 

### umethPead.laao~ dtb tho 

### result t&t tlmou@ the yore ma6 t&lmat&# inaualTs, thaaast1/2ofLat3 was oaRled either on the raaderob ml1 or tba unruulered roll 8t 

### a ralu8tioa a? $mo.
l 'Choeast l/2 of 

### Lot 3, l/tlof the total arQa# is rortb aonslderobly eoro 

### thau r/3 **of** t&b total a~~sedtal~e, 

# rod therenaludarof thepxvpert.7, of the ~intmnU%- tlon, is 

# not rortll s/e of the amee8sed value. The west l/2 of Lot 3 lm oeaupled u, and 

### la the bowstead of the ridor of c. R uafq boaeaeed.
%Wuedim il. de Ta~w has rendaod the pro rata (l/a) taxes ou the east l/2 of 

### Lot a, mad claims tbnt abc iloosmot have to ps7 but r/a of the tax, penalty andintereata~g for t&e 743ars Xl34 10ZZ8 and l@3& ulieu the proport am omed by her father, C. SL aiota. Tba quostlon tbat baa arlsar Am ubcither **or** notthotiuaolloetaraaa imme 8 fuxmoeipt to m-nxodis u. de Torrea for the pemrs a93t mnr, 

### ant-l

lo33 on tbo eaat l/2 of Lvt 3 bcsq l/c,of t&o total nroa of LAltm 1, 2 and 3,qporrplqmcnrtof 

### l)BOnm W%cL kQxem# punl&*, luulintaMetducrgaiTlstLQtmt 29 ona&. The t4wqlor in the Andaut oawhl~oub&yr 2 *upon thaprinaiploof l~wumomeod & otti to uwr, 

### 81Dfh Ye sat m urfhorlt7for tbopmrtl~U paymnt for t& acrimad tarea. me mqram court la aIla 

### wmbalathiaf’ tuWrArtule~aa8t&mxv,comtituuon0i foxas, awlRwise&Statu~ ArtialeTliE8, vhiah mvldmtltd the mlmud

# -cart ma&e oalml4IaIplQp~ ahah heoupwlalll~themo~ the&m attsohoaoal7 60 en81 mapar8fe trwtorpamol oilmd for the tama uwwad mgalmmti& sdl~oruclquaall7Ulooarar~~r~tbpcpthesDlmt oftuosaawswdagalnstoMtraat8hi&ham~aqmratol~ 

### aMeus9WshoutOrrerhglQp~tmtaxmQIIow~



### Batrc8utmltthrttumwl-ea~l~udprlncdple or tuaa.on, -WdlUUlilBQdOthWtlWbh8lS~the 

### QaprQe cmrt, baa M appl%eattetl b ywr qw8timb In the ixuat maw tbe lots or traotm 

### of la& W~4lr~ wrq renderad~fheom~iortesfioaiawltQI~ein~sitad oueea&lotor 

### $raatlnvalwd uammpmtel~raU.erdad r&la& uwl it a.8 t&l* faet uhleh ia detomlMtlTe Of the riCPtoi~eup~toplftheaarntd~uriartoly 

### lotd~atp~oro~~fop~fbat~e(giruto~ lotm or trnatk

Thlm dl.atlaetloa 

### wm polntetl out 

### by t&e rmpraae c o urt in stat0

kortg Eg 0

cuqHJratlou

To LuI ldg

lt ml,

4s 8. T* (2 ) QIIQ oI Vit hl&C

f Ol10 rin e;

l-8 

### Whe6upmmecourtmostpmperl held in Mohey fr noor, 

### xl2 texde~ 2&b

. T. h ~~tMtthoownerorhi8~~mhobd 3 aratel7rW almlv8xWoi*tprr6 Of 1Qd fOr' farntblt, WW 

### QtitlOd t0 oompelthe taxaolloafor to 

## l eeph amdl8- mmarewiptfor, 

### thewixwonanyoaeparoal, sinw t&olierr 

# rttwbea, under the pm

### sent constitutaRn aad 1mpI 

# against eQ& zot wpsratoly value3 xmdaswm~ rer tho maaunt of tama 

### on tbot lot alone. The murtlnenewtrheld thatthemamerule mppli43dwllem the ounar cloetod ti trwt two pnrocl6 as one for tmcation purpo8a liionornhlo ROW IKIt@ty, Jr. - I'ye 4

Upon facts pnrzllclin,c, tbc facto of the instent inquiry arvLimolvinf; t&c osseemn~t and oolloction of t.axce won **anlnberitoQtrnct** or parcel oflam~ rendorcil for tax- ~tl.omhy the anowtoria wlld~, tbt?court in the docis&on ncxtnhoT0 citou# TirtuallJ anewere your qnwtion as Polloss:

l lt cafflOw to d%spow of tba attaok on the tax judaaaxt bciore us OS a nullity howusonlicauae anforwd am.lusttwo
3. arate lots 

### mr true0 on the* aggrogaxte T ud, thattAerel.smualgintherewld 

### of the tax suit nor ol(lD In the uwl3aalto of dofaxbutt in em&a plwtlings t41 "pa thepmrampfion tbatthefureeloaure~low- ed a 

### rendition hy Alhort raduig 

### of hot21 lota fD8' tSSSt%On a6 OlW* Uo hold that the owner oflotor 

### or of an latorwt therein, or his as- *ignf+ who Is Uu8s rwpeaalhl~ 

### fer the authorltAestrwt5ng twopuoels~wq dl never he allowd to suooesefull7 ottac4 on 

### th at gm rar0 slow ,the

l w006mt,

**nor** 

### 6%+3- Qleat **D~WStihES** 

### for ule eallaotion Of the

Kklle other cmes could bc cited to the smno effoet, fc believe tbc f~~gal.ng authority muply supports our ommllnrion that the W collaotir of WeXde Couuty lm not authe~ or 

### required to hsue a~tax redaaptioa cortlfierto to A. de rprree uponpaymmtortenderbyberof onl7laoftbe p""" tatsl taq pemltiee and 

### Interest aocncfng fBr tho ycare YOSG u’s2 naa 1933 ospinot lotc & 2 and Q in the ait7 OS wslclth Cmnty of Walde, State of Texas, rendered for taxmtioa in eolklo for euch period bp bar father, C* R. rat+ sr.

rtronldng'pu for your helpful oug+stions, und tmetizlguuat the foro@llg will eatiafaotorily anmrer your lnquirll, cc arc 

### x0ul-E Tel-ytrul7

-?-- \

.