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### '1939 ,.' ,..~,.,,r

Honorable S. R. West Opinion No. 0-38~1,s~ : County Auditor .~. Van Zandt County Re: Payment of Common School Taxes Canton, Texas. , ~’without paying County .and~ State Taxes
Dear Sir: ,This department is fn receipt ofyour letter ofFebruary 18, 1939, requesting an opinion 

### onthe following question: .~ : * ..“:,.T

‘Can a man pay his common ad valorem school taxes without paying County and State taxes 7” 8’ .Article 7336e. Revised Civil Statutes of Texas provides:

‘%ection 1. .In cases where common school taxes 

### sad/or independent school district taxes are collectable from the same roll with any other tax; any taxpayers of any common school dis- ‘,’ trict or independent school district is authorieed ~to’pay‘one-half .or all ,ofsaid school taxes prior to the payment 

### of any~other tax; and upon such payment or tender ofpayment ,ofone-half or all of. such common school district tax and/or.any independent school; district tax, together with penalty, interest and costs thereon, if. any. such collector is authorized aad directed toreceive the same and execute in duplicate .amemorandum receipt therefor ,aad de: liver one copy tothe taxpayer Andykeep the other as’part .ofthe records of his office, and the tax collector shall enter the date and amount paid in same memorandum form onthe tax roll; and thereafter onfull payment ofall ofthe remaining taxes together with interest, penalty and costs,. if any, as may be shown tobe due on such roll, he shall 

### issue his official tax receipt or certificate of redemption, as the case may be, in the manner provided by law and include therein the amount or amounts formerly paid.
“Section 2. The t&collector may in his discretion,prepare a ~separate roll showing the school taxes only, ofany common school district or any independent school district as shown onthe official tax roll delivered to him by the assessor and’in such event, issue his receipts therefrom of such school tax pay-Honorable S. R. West, page 2 (O-381) \

ments. Inthe event the Commissioners’ Court of the county and/or Board of Trustees of the independent school district authorizes inwriting prior thereto, the making of such special roll, then they 

### are hereby empowered to contract for necessary expenses therefor not to exceed the actual cost of the stationery and extra additional labor occasioned thereby.
“Provided nothing herein contained shall repeal, modify. or amend House Bill No. 6or 

### House Bill No. 7.passed at the Fourth Called Session ofthe Forty-third Legislature ofthe State of Texas, relative to penalties, and costs ontax obligations.
“Section 3. All laws and parts oflaws in conflict herewith are hereby repealed.”
This statute was enacted as H. B. No. 1,Acts Forty-fourth Legislature, Regular Session 1935, ch. 24, p. 66, which became effective February 27, 1935.

Prior tothe passage ofthis act, former administrations of this department had 

### ruled that a tax collector would not be authorized to accept payment of common school district ad valorem taxes, or independent school district taxes when assessed and collected under Article 2792, withoutpayment of state and county taxes. This ruling was based upon the holding ofStruard vs. Thompson, (T.C.A. 1923) 251 S.W. 277,which recognized the authority ofthe Comptroller, under 

### Article 4344 (2), R.C,S. 1925, to “adopt such regulations not inconsistent with the Constitution and laws as he may deem essential tothe speedy and proper ass:essment and collection ofthe revenues ofthe State.”

Undoubtedly. Article 7336e was passed by the Legislature with the above ruling in mind. We have been advised by the Comptroller’s’office that that department recognizes the rule provided ia 

### Article 7336e, and does not now have a regulation in conflict therewith.

It is our opinion that the tax collector should be governed by the provisions ofthe above quoted article in the collection 

### ofcommon school taxes, and we therefore answer your question ia the affirmative. Yours very truly CCC:FG:da ATTORNEYGENERALOFTEXAS APPROVED: BY /s/ Cecil C. Cammack /s/ Gerald C. Mann Cecil C. Cammack ATTORNEYCENERALOFTEXAS Assistant