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, Texas 
tbc lu10rin~ rPluatianar 

ma1 

%z 

~~ &MO 

%u the err17 lmnths or m3t. C* & 

maLo,8r~dim&sndh%8widewaBtlQhlldrQ1 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&l mat&# inaualTs, thaaast1/2ofLat3 

was oaRled either on the raaderob ml1 or 

tba unruulered roll 8t a ralu8tioa a? $mo. 

l 'Cho east l/2 of Lot 3, l/tl of 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 iloos mot 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, 81D fh 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 ur t in sta t0 kor tg Ecgu0 q HJr a tlTo o u LuIldg l t ml, 4 s 8. T* 

( 2) QIIQVito I h l& C fOl1 0r inl-8 e; 

Whe6upmmecourtmostpmperl held 

in Mohey fr noor, xl2 texde~ 2&b h . T. 

~~tMtthoownerorhi8~~mhobd 

3 

aratel7rW almlv8xWoi*tprr6 Of 1Qd fOr' farntblt, WW QtitlOd t0 

oompel the taxaolloafor to l eeph amdl8- 

mmarewiptfor, thewixwonanyoaeparoal, sinw t&olierr rttwbea, under the pmsent constitutaRn aad 1mpI against eQ& zot 

wpsratoly value3 xmdaswm~ rer tho 

maaunt of tama on tbot lot alone. The 

murtlnenewtrheld thatthemamerule mppli43d wllem the ounar cloetod ti trwt two 

pnrocl6 as one for tmcation purpo8a l 
iionornhlo ROW IKIt@ty, Jr. - I'ye 4 

Upon facts pnrzllclin,c, tbc facto of the instent inquiry arvL imolvinf; 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 

thepmrampfion tbatthefureeloaure~low- "pa 

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 s uooesefull7 ottac4 on 

th a gmt r a srl0 o w, the lw006mt, nor 6%+3- 

QleaD~WStihES t 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 tmetizlg uuat the foro@llg will eatiafaotorily anmrer your lnquirll, 

cc arc 

x0ul-E Tel-y trul7 

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