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

**AUSTIN**

RonoraEleVeldora

B? Davlr Cowit Attamey Aautin County Bellvlll.0,

2oxas

ioatlan SOPauIsiUiitratlo3 vaa.aedo

admlnl.8tratioa vaa 8 de&h he vu lndebf%%%r&8
8 rlar$e alsouzatof&llnuw3nt the oity and mhool and rtate and 0 and OotInty

taxot VW. dsllnQuont Very lOon after the admlLdrtr*tor **had quul1f1.d**  a8 **8wh the**  **Trr** Colleotoc**Asrorsor** of Austin County prorated a alab to the adm.lnlrtmt.or

for 

## rtate and 

## oounty **taXa** vhIoh olaim va8 allovvd by the admhlnlltrator and approve.d by the oountp judge at tho time of **it8** prorontatioa **ud** 8aLd **Obb VU**  **thsn 01&88ifiOd**  **a8** l ftIí8t **ala88** alala **agalnrt** the **e8tatd. Rovever,**  at a later data a motlon *an 

## rfieb la the aouuty oourtXoaorableUeldon 8. baolr, Pago 2

uklw that th18 ahlI8 for rtatb and **0OUat.y** t&xea be reduood to a third 01~8 alaim and upon a hearing of that motion tkB rtate **and** oeuaty tax olaim ~88 reduced to a third 01~8 alala and pl8oed on a low01vlth the 01ai.m 02 gonornl oreditorr. ThO U&t0 i8 intalVeXtt. TbO U8Ot QU08tbXl thUH prO8eI!it8d 18 xi L t8Z u&tIa a f;rrt 01U8 OP third a1U8 oibh nnd ii a third alU8 olaipr doe8 a t&x elMSi, and

more qwolnlly a oltilm SW rtnte and oounty tuo8, have priorit’g over claim of geaeral cre&tor8?


### l In briefing the QueatQm 3 hew oonaluded that under tb. prOY%.riOIl8 Of Al'tiOle 3531 Or the Rovimd Civil Statute8 of **Texas**relating t0 th0 01tS881f1OCltiCUi Of lTlaine 88 VOX1 M UIlder the grorirlona 0: Artiolb 7469 uf the Rotlmd Civil Statutes of Texas relating to 

## tu liWl8, .t.bb Coirt ln ra3lreslfytag thnmo ala&8 did not error in reduoiag thl8 43aZ.m ;o&ate mb county tuc8 to a th.trd ala88

.
"An& nav la xDegarC to that part of the 

### qucstlaa rolatlng to priority Of tax 01Ehl8

over tho88 of geadrol creditoraI have oonoluUed that it vould d0pOnd upon vhOa0 Oln?.tU ~8 8W1W. Reference. - salt city co. 0. Poclptt ot al, Vol. 1% S.V. 3s.”

&I detcW **the** cloaolfloatic~ for paymnt, OS Mate and oounty ad valorem taxo8, bsoomlag delinquent dw lag the lifetins of the dtorrdont, John Rtamep, ve 

## mwt ever **ksop In**  mind the di8tlnotioa bctvsun such 

## tam8 as had been U8C88ed and Vere n OhRP@ QiC.fAKt eaoh PartfCtiW -4 80*- rate tract of reel e?Jtate, an6 all tuor duo ganorallyb deaedentor hi8 artato, on birthretit eda per8otity. l&lout refereaoe to the partiouhr property --8t vhioh it VM a88088Cd. **A** dlffsrontel~a8ifiCM.on or order of pa em eat fioln dooodont’8 ertato Obtti8 betMen tho tvo type8 of 8x08,

u herelnnftcr dircp+ssd.

UZtb **refermoe** to tnxe8 s88erred age3n8t **a partl**  aular tract or pax001 o? land, Artlols 8, Motion 15, Conrtitutlonof Texu, pro?ide8.that 'the annual aa8088mentmade upon landed propcrtg rhnl.1 bo a spools1 lfen thereoa.’ TheEoaorable Neldon B. DmI8, **Page** 3

Leg.lrlaturo

or TeaKa haa eaaoted a daolaratoxy**8tatUt4,** but **the** lien VlzLch **bcoamer** a **charge upan**  each **moporate traot**  **of** Nti **48tate** t0 808UI'e the tW.48 4&4C48ed 4@&&8t 8l%lll4, 8ri844 aoiibz **VtitU4 Of**  **thi8 8t4tUt4**  but by thi8 con8tItutlonal pro-

**. %-hOl'4tOr4**  **.it 18**  OUl' ~8itiOll **tbt** the bgi8latat ouuiot doter **or** 8u ordinate tMa rpeolel eonrtItutlone1l,len

i; b any mere 8tatutory

### cUrration that **other** al-8 egaiart a deOe8Ud18 88tato **8h411**be firct paid, nor do ve think it vae the lnt4ntlOnof the Legirlattwoto do tblr b7 the ennaetmmt of Artlole 3531, **RcVi8ad**Civil StbtUte8,prOVldlag the followLag 

### ola88itioat:oa 0t claims:

"Tho OleIB 4gainet an 08tat4 Shall be OlaaOed and hnve priority of pagaentr

### aa tollov8r

"1. Funeral expcnaoa nnd exp0n8oo or la8t **810kn448**

for a rcoaaaabloanmnt, to bta approved **by the**  County Judge, not to **oxcoad**the em of Plve Rundrod (jfiOO.00) Dullarsj cay excess to **bo** Cle8elfi4dend paid a4 othor uareoured claim.

"2. **-0X1448** of **adminl8tratlon** and **orpeamta** lnourrcd **la** preaervatlon,rafekeoplrq**and mannge**  sent of the trrtate,

"3. **C14im8 8mU%d**  **by** martgags **or other**  llenr **80 tar**  **a8** the **88ItlO** 06.11 **be** paid **Out of**  the pr~~ceUs of the propert rubjeot to 8u0h nortge.go **or other**  lien, end vhen more than one mortgage or lien 8h4ll edot 

### upon the 41~38 property the oldelt **8h43.l**be 

### tlrrt paid; but a0 prcf8r4at4**rhall be**  **given to**  **8~4h** 01Ajas 8OCuFGd**by IUOrtgagb**  or OthOr **llea** f

’urthbr than r4gMd8 the property 8UbjOtt to suoh mortgago or **other** Ilen.

"4, All olalmo legallyoxhlb%todv1thS.n cno (1) year after the criglnalgrant of lettcm teatamcntary cr of adxinirtration.

*5. fill

alnlrja 19ge&l7 0xhIUtod **sfter the**  lap80 of one (1) year from the orlglnelwant **of** lsttera testementtwyor of 4dmlnIetratlon."

While not ctrlctly 0 cl& ageinet the eltate, allw**8llC48** Civil to rldov and **minor** ohlldreagno, **by** ArtIolo 3533, Rcvlrcd Statutes,CZroctod to te paid, along vlth funerel oxpcnaer of 

### l

dmlnl8tratlon,cto.,prior to olaimo eeourodby lien **uadcr** tho third ola88 fixed by Article 3531, **ReVlrad** Clvll statuter.BonorabloWeldon 8. Davis, **Pa60** 4

At firrt **vlbv** it **vould** a&w thikt tho judgment of the **Probate** Court aad the oplnlon oxrpreored la your letter **ir** 

### thecorreot **one, bsaawel**  admlttegly,**State and**  cmnty ia& on&%ty comttltute olalm8 recused **by** mortg **e or** 

80 **a8** to tall vltbln the third olaml 3 oatlaa of the abov: utiole, m **bslng** the only one applioablo. But rtrlotlyrpraklng,we **do** not believe taxer should bo aoarldered **e8** a alalm or debt againrtdacedsat~8ertato, vithla the pUPViSV Of 8UOh prlOrity It8tUt4,**b8QaU80 t&X@8** **m0** impO8td **lbribd** by **roverelgn** povbr Md tithout My vohntary act&m on zlmzr the taxpayer la aontraatlag0s incurrIng meh

For thir rea8oa **and** bsoaure of this dlrt-lnbtlan,
vo thlak **ii l8**  the duty **ot an**  exeautor **or** adalal8trator**to 8SOk**  Out Md pSy, in the otdel' **hWeiaaft6r** dl8cuasbd,**Cdl** dsllnquent**taxor** justly **due** and **ova,** tithout the Noe881ty of ruoh tu al&r being filed &ad rnnked uador the etatutes 

### l pplloablbto the debt8 **aad** alai58 of creditor8 of the oatate 

### gsaerally.

**Tbi8** 18 the only oOn8trWtioa vhloh Vi11 rust&I the ralldlty of Artlole 3531, Ravirsd Civil Statutes,beoause if tUe8 a88088Od Ei&!l8t lWl1 e8tIltQ -0 **pO8tpONd** ti PSy**mOnt**Or **fUNSa OX.j-Ml808**  and **eXpOn8e8**

**Or** l88t **81ckno88,**tilOV**ume8** to **the** 

### vldov**and minor**  children,expbaaer **af fx7mlnl8-**  tration**and** oxpenser lnourred ln prerorvatlon,rafekseplnga3d cement of the estate, ao be- a olain **reourod** by Uen, vlthin the meania~ of Section 3 or 8&d Artlolo, ve vould be **Oon8trslnbd** to hold 8-O UaOOa8titUtiOti. E'UOeZ'ti eXpen808 8ad upo~er of last 8lakDe88,allovanoe8

### tovldov and ninor ohlldren,and expansor of admlai8tration, **etc. ’**  am not **8ecused** by my ooa8tltutlonalllsa or prorirrlon moording them a **prlor** ity, and bana@ 3e **do** not think the ts~lalatum oould oonotltutlonally



### prefer them ln payment 

### overt-ho

### 8pccial lloa on landad

### property Oseated by Artiole 8, Sootion 15, of the COMtitUt~OI'l

t0 8OOWS tEXe8 alI!Itiy aoseroadw&8t Suah property.

### Thl8 eOnt!lU8lOn find8 further 8UppOrt **by** OONldesl~ the 8t8tU8 ori: 

### veslor’r lien a@Luwt land **belan@q** to a decedent'8ertate. It **18 a**  general **rule** that a **vendor who**  hold8 an artabll8hodclaim raourbd**by** a vendor18 lien 

### forthe **pusoh~e** 

### pride

**of** psoporty **l8** entitled to **baVb hi8**  alalm olarrlfied**rbove** all **other8** and to have priority OS payment. Thus It appear8 that a claim of thir **kind,** vhlch 18 8aOUred **by** the 8T rior title to land,hm8 preoedenoo in the order
or pa-n gyor nllovnnoas,general eXpMMo8and crponaea Of8OXLOrablO **Weldon B.**  **3hV18,** Pnge 5

lart lllne88, oxpenao8'iaour~ed in the presorvotlon,safekeeping and managementof the 68tate, other prafosrsd olalw, and, lndood, over 01aIm.a of a&l ola8808. 14 **Tex.** Jw., p-e 17.72,**(B80edbnt ”** **8**EltateE, Seo. 391). c

The OoWtitut:& talc l:On 8eoWing State **and** Cou&y **ad** valorcm **taxer** M8088Od 8galwt reti elt(Lte, **belag, beyond**  all **doubt,** prior tUd.pu‘u!3OWtto VOndOrf8 1iOn8, 

### andVOndOr'S Uemt, undw the **above** e8tabli8hed prlnoiple,bolng prior and paramount**to** enoh and all oi the cl&me cla8altied**by** 

### Artlole 3531, Revlsod Civil Statutor, it la but a logioal #tap in tho rezoning to hold tlU%t 8wh tax **lien8** prior pnfl paslrmount, to the Clalm8 of **creditor8** alaaslficdby such crtlclo. Any othar conoluclon

**vould** produoo cn aaoncrly.

&ut unlike taXe8 assessed againrt a particulartract or pnroel o? roal et&ate;horeimbove dl8owred, taxe8 due geaorclly**by a**  dooodent or his e8tate, on @illroaltg and perroaalty,without referenoe or regard to the particular property rgaia8tvhloh they cro a88088ed,are not prior and **preierrod** to all of the olainr vlms prlbrlty azd paymnt ie **fired** by Artiolel 3531 nnd 3533, Revised Clvll Statutes, **~OVeVer,** the 8tatUa for plryZMint Of 8uoh taXc8 18 not controlled by raid Artiolarbut rather by Article 7269# Rcvired Cl011 Statuter,rotullng, ln part, aa follow8;

"In all ofwe vhere a tqpayor mekee an saoignment of hi8 prOpcrty for the paJ!IWmt of hl.a debta,

or uhore hfe property ir levied upon **by** Oredltor8, by Wit8 of **attaChmcnt8** or othervlre,or lthere the artate of a deoodont 18 or beoomor larolvent,and the t6.Xe8

M8088Od c@Xllt 8Uoh perlOr& Or JWOptWty, oragalNtanyof hi8 e8tateremaiaunpsids.n art
or In vhole the amount of auoh Unpaid taxer 8 Lll **be** a 

### Sirrrt

ilen upon cl1 8UCh prOpc&yi provldod, that vhsn 

### taxes

are due by an ertate of 

### a decsaacd 

### perron, the lien hmeln provided for Shall be rubjeot to the allovanoerto **Vidovr and**  clinor8, funeral B~On808, and OX-peNt38 Of la8t l1Cklle88.Such unpaid taxes ahall **be** pald by the 

### a88l@ee, vhon 8ald property har been 8eiZQdby the sheriff,out of the prooaodr of rale in Ca8e ruoh pro **been** reired **undm8ttachmnt** or other tfrl ?crty has

, end by the admlnlstrstoror other legal rcprernnta**tiV8** of deoedent8:

. . .".
Bonorable ,Weldon 8. D*vlr, Pago 

### 6

This dirtfllction

28 ~11 pointed out by the follovlnglong

=I 4 of the oourt In the **8aac** of Etcte v. Jordnn et al., 

### 6 S.V. 1008, holding that State sab oounty taxe8 **vere a**  rpeoislmd **prbfehQed** lien upon 

### a ctwtala trbot of laad againrtYhioh thoy vore accec8ed,prior t6 M tlllovtino~ to widow ln lieu OS honestead,but that all other tub8 Vero ocatrolled,am to DslOrlty,by the provl8lonr **of** 

### thortatutb **next** abore **quoted:**

**I) It**  IO **ph.h to**  **oul** mind8 that article 

### 51+5L

&I aot amunt to an 

### l xmption, for It doe8 not tindcstake to re Sal my other leglrl&lo0 bearl~ upon the rub ect. s Its evident pUspore VI8 to aid the 8tatb in the ool.leotion of 

### her tuer, aad It Vas not eaacted for the beneflt‘of indlvldusle. It rhould be borne in mind t&at, uutll the lart-nmiedaxtlclo ~8~8enaoted, the rtatc **in** no event **had a**  lien oa **personal** property **for** taxor, nor upon real ertate **exoept** for the taxor due upon each separatepieoe. The effeot of 

### therrticle**uas** to give 

### the 8tate a lien upon all the property of ma satato or lndlvldual (under 

### theolrcumetanoaa **named** In the artlala), 80 that all the property rhould bo undor a prefsrenoelion for all the tuo8 du&by the lndlvldual or ertate,vithout referenoe to the p8FtiCiUhZ’ roperty agalmt which it VLL8 M88888d. **To** &IpO80 &I 8 NV and additica8llien upon the hcnxertead

8ad rllovmoer to tho ridbv aad c&lldren vould have cmatravenodthe provltlon ot the canatltutian protootingtho hoaertoad &lga%nat a tub8 8ave It8 ovaa Ylth th.l8 fast kept In vlw, the aoce88lty for and mccnlng of the p~ovI80 become pl8l.L Th8 exemption va8 from the aev lion moated by the utlole lt8blf. We are of oplnlon that the court erred ln holding that the provlro exempted the allomnce fraa the taxer due thereon. OW foSQmr decree 18, therefore, 80 modifled cad refomod M to revor8o the udgment of the trial aourt, and to hare render i udgmont for appbllant,e8tabli8hhlg th8 olalm for tdU48 a8 8wd for, brt8bUrhing the Uaa upon the property la quertlon M 

### ruporlor to the hab8tbad ullwtmce, aad decreelag that thb judgmcat be oartlfled to tho probate oourt of Qalverton aounty to be paid In due oourle of admlalrtratlon."BonorabloWalden 8. Do~l8, Page 

### 7

You next requert our opinion upon 

### thapslorlp 0s S&:gt~.gounty ad valarom tusr over tho claima of general

Ye 08~ you 

### refer to %hlma 88curcdby me&- @8&eor other 1Jenr **’** de8orlb8d**under the**  third t3h48ifie& 

### tlon **of** Artlols **353i.** Revlred 

### Cl*11 **Btatutcr,** 

### rather thaa **un** reoussd claim8 uader the fousth oh88iiiaation, u8uaXiy ro~errod t0 c8 g8XXCStd

CSedit'OX'8.



### Otbervlre,

ao quertloa

### v&d be pre**rented** bsoawe all taxer iavolvad

### here, bclng 8ocur6dby a lien vould be pateatlyprior to general unrrecurad crodit6ra.

The prinolple

### li wll 

### ertabllrhed in tblrState that cl1 property rl&thtr are aoqulrad and held end all centmets, includ$ngthose Oseating llea8, are exeouted **rubjeot** to the authority OS tho State to levy It8 tue8 and to colleot It8 revenue8

### rorthe rupport

### of thegovernment. 

### 40Tex. 

### Ourapage

e 203, (Taxation,Sectiour 31 and 145)j 9 Tex. Jur. 

### Comtltutlunal

Lsv Soctinn 114) Vood v. 

### Scott 1024; Kirk**ot** 

### ai.Q. City 

### ofboman, 283S.l?: Bcnt of Mnercl Wells, 251 S.U. 1107~ Freaton v'r~ Andereon Cmty Levy XmprovtmentIMArl&, 251 

### S.V.**W~ ‘** **?J** State v. Uynne, 

### 133S.V. (ad) 951.

The Conctltutlonof **T6xa8 do68**  

### not f%x a tu lien upon any **propthy** exotpt **aaoh** treat **or pwcel**  **of .resL**  ertato **for** the plWtiCUl.%' tMoc c88ce8ed c&Ilct it. cut t&O Coll8titutlon,being ca $actrumcatof linltatlonrathcr then of grmt, vlth refercnee to va8 free t,o

ant Lo 

### 15,Coa8tltutlon real end 

### per8onal, bcloaglngto any dellnqueattaxpcyeer **8-1 b4**  **lZabl6 to**  **reiaura 6nd**  **8tiO** for the pcymat of all taxer 8ad ~titiO8 due by ruch dellnquemtJ**&ad** ruch **pr ’** **op6rty may**  be **rold** Por the pa-t cf the taxer and pencltlerdue by 8ufpv~~~lrpueat, under ruoh **J ’** **6ElllatiWl8 68**  **th0** ~~i8latUP8 **MP** D

**.** (@ha818 OUrSf

It n8 therefore**oompetsnt** 

### forthe Leglrlaturc**to** oabotArtlole 7269, Rcvl8ad Civil 3trtutc8, and to thereby **potid** that **la ths**  

### oontln&enoler, 8tated,

inol~ en lncolvent docodest'eestate, **8U6h @moSti**  d3linqu8S tax33 8holdd, titb amwd cxooptlonr,beam a firot lien upon all of the propertyoi &ho deaodont,r8@rdleOS of vhethor aslQIoo& c@inst ouchproperty. The LagislaturacozLd hnvc mad8 such tax lion 

### prior to all olalms cgalnrt M 

### lmslventdeocdontg8 e@tatO,but, la ltc dlrorction,doter?mined thut such tax lien choud be "dub'jeclHonorableYeldon B. Davir, Page 0

**to the**  **~ovance8 to**  **vidovr and**  **mlnor8, funeral**  **expenrer arid**  l ~n808 Of 1Mt 818kn8l8.’ But vlth these exeeptlon8,the b~8latUX'O ha8 deulared 

### thst“the slnoutltof 8UOh Unpaid taxer **rhall be**  **a** flrrt **lien upon** all 8UOh property,'end# Under the aUthOritie8 altad above, it i8 OUl’ ODiniOfi that 8UCh llell8 **oould** lrvfullpbe made prior a&d pmamount to "olalmr leoured by mortgage or other llens," derorlbedin the third olarrlflcation of Art1010 3531, Re*l8ed Civil Statute8,even tho Y? SUoh lien8 ero8e

### priorto the tex lien oreatedby Artlole 72 9, **ReVi88d**

### Civil Statuter.

Ve think 

### theoplnlm in Salt City 

### Oaqmny v. Pa ett, 186 5. V. 391, eltsd by you, to the eTTeot that Artlola 72 **9,** Revlred Civil Statutea,did not operate **to** give precedenoe to a junior tnx l%en **on** poraonalproporty **over 8**  contraot lien thereon,I8 pure dicta, becaure the tax lien In thnt **oa8e** aro8e **by** virtue **of** a relmm of perronal property rather than against
an lruolvonteatate of a dsoedant, and the oourt Itrelf 8tated that "the rtatutohad no applloatlonto tho faote of this **cama. ”**  

### If,hovever, thi8 Cala O'AUnot be 80 dlrtlnSUlrhed,It 18 our opinionthat it ha8 boen overruled , in prinoiple,**by** the CM08 olt8d 

### herein,holding that the Legislaturemay make 11838 glv8n to 8eoure taxer prior to ocntraotualand other liens.

In 8mmtlon, 

### It 18 OUF opipion that it the State and oouaty ad valorem taxe8 involved In the ln8tant oale, **verb** a88088bd**againrt** real ertate of the decedent**.prior** to hia death, rut& taxer are recured **by** a prior lien upon the property sglinrtvhloh the taxe8 Were tl88088ed; and 8UCh taxe8 thou&l**be paid**  by the m3ml.ni8trator, rcgardlesaOS vhethor th8 ertate 

### in QUO8tiOIi 18 lnrolvent,prior to my and ell of 

### th8Oh8808 Or Old.lU8 88t Out in titid0 3531, **Revi8sd civil**  Statutes,

### or the payment8 dlreotedby Article 3533, Reviced 

### Civil Statutes,end the Probate Court erred In clasrlfylngand ordbrlng payment of such taxes on the bn8i8 of a third cl&88 Olti under 8UOh 8tFitUtoR.

All other t&u08 due generallyby deoedent or Me e8tate,

### upon any or the 

### propertyof **rrld edtate,**  Vithbut **IWftW** em8 to the partloularproperty e&aln8tvhlch **such** taxes mere b88888Od,

mere, 8ueh e8tate being lnrolrent,erroneoualpolaselii86

### by the ProbateCourt **a8** third claar~alm8 Under A.rtlole 3531,Reolrsd Civil Ststute8,becsu8a ruoh taxes aro governed ,antlrel~

by the provlslons

### as Article 7269, 

### RevisedCivil Statute8, **and** thereuadar,the only debt8 or alaIm vhloh areHonorable Keldon 8. hVl8, 

### Pa809

alloved 8 prior pagnont to VidOV8 8+ l&A-I, fWlCX’a1 

### 8UOh**tdlXe8 88'8**  “(LllOVMOOl t0 exponlel,

### CpCexpo~tes 

### of laet

-. 8l&Im88.” Suoh tsner vould not bc aubordlnated, ln payment, to “expnres of adm.lnirtratlon and expensa8 incurred in pre8ervatlon,rtiekeeplng an8 msnagmz:cl?t of tka altate,” oh881- fled under Artlale 3531, Revlcad ClvLl Statutes, a6 a 8ooond al&88 O&&l.

Mnrcover, all of there tax88 vould be rooured by lien8 upon the property of.thc eststcP, prior **8nd** peramunt to ull OoZItraetU8~ **or** rtatutcq llcne crc8tod or given to 8eeuredebts in 

### favor of lndlvlduala, regardloosof tha tine of 

### their

origin.
TruYstlrq

that tho~foregoin&fully an8vam your lnwiry, me are

PXl?:db