OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

RonoraEle Veldora B? Davlr 

Cowit Attamey 

Aautin County 

Bellvlll.0, 2oxas 

ioatlan SOP auIsiUiitratlo3 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 ColleotocAsrorsor 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 oourt 
Xoaorable Ueldon 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 low01 vlth 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 o i bh 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 creditora I 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 ganorally b 

deaedent or hi8 artato, on birth retit eda per8otity. l&lout refereaoe to the partiouhr property --8t vhioh it 

VM a88088Cd. A dlffsront el~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 partlaular tract or pax001 o? land, Artlols 8, Motion 15, Conrtitutlon of Texu, pro?ide8.that 'the annual aa8088ment made 

upon landed propcrtg rhnl.1 bo a spools1 lfen thereoa.’ The 
Eoaorable 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 i; ordinate tMa rpeolel eonrtItutlone1 l,len 

b any mere 8tatutory cUrration that other al-8 egaiart a 

deOe8Ud18 88tato 8h411 be firct paid, nor do ve think it vae 

the lnt4ntlOn of the Legirlattwo to 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 rcoaaaablo anmnt, to bta approved 

by the County Judge, not to oxcoad the em of 

Plve Rundrod (jfiOO.00) Dullarsj cay excess to 

bo Cle8elfi4d end paid a4 othor uareoured claim. 

"2. -0X1448 of adminl8tratlon and orpeamta 

lnourrcd la preaervatlon, rafekeoplrq and manngesent 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 legally oxhlb%tod v1thS.n cno 

(1) year after the criglnal grant of lettcm teatamcntary cr of adxinirtration. 

*5. fill alnlrja 19ge&l7 0xhIUtod sfter the 

lap80 of one (1) year from the orlglnel want of 

lsttera testementtwy or of 4dmlnIetratlon." 

While not ctrlctly 0 cl& ageinet the eltate, allw8llC48 

Civil 

to rldov and minor ohlldrea gno, by ArtIolo 3533, Rcvlrcd 

Statutes, CZroctod to te paid, along vlth funerel oxpcnaer of l dmlnl8tratlon, cto., prior to olaimo eeourod by 

lien uadcr tho third ola88 fixed by Article 3531, ReVlrad Clvll 

statuter. 
Bonorablo Weldon 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 the correot 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 

rtrlotly rpraklng, we do not believe taxer should bo aoarldered e8 a alalm or debt againrt dacedsat~8 ertato, 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 aontraatlag 0s 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 pplloablb to 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 PSymOnt Or fUNSa OX.j-Ml808 and eXpOn8e8 Or l88t 81ckno88, tilOVume8 to the vldov and minor children, expbaaer af fx7mlnl8- 

tration and oxpenser lnourred ln prerorvatlon, rafekseplng a3d 

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 to vldov and ninor 

ohlldren, and expansor of admlai8tration, etc.’ am not 8ecused 

by my ooa8tltutlonal llsa or prorirrlon moording them a prlority, and bana@ 3e do not think the ts~lalatum oould oonotltutlonally prefer them ln payment over t-ho 8pccial lloa on 

landad property Oseated by Artiole 8, Sootion 15, of the 

COMtitUt~OI'l t0 8OOWS tEXe8 alI!Itiy aoseroad w&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'8 ertate. It 18 a general rule that a vendor who 

hold8 an artabll8hod claim raourbd by a vendor18 lien for the 

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 8 

T 

rior title to land, hm8 preoedenoo in the order 

or pa-n gyor nllovnnoas, general eXpMMo8 and crponaea Of 
8OXLOrablO Weldon B. 3hV18, Pnge 5 

lart lllne88, oxpenao8'iaour~ed in the presorvotlon, safekeeping and management of 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!3OWt to VOndOrf8 1iOn8, and VOndOr'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 alaaslficd by such crtlclo. Any othar 

conoluclon vould produoo cn aaoncrly. 

&ut unlike taXe8 assessed againrt a particular tract 

or pnroel o? roal et&ate; horeimbove dl8owred, taxe8 due 

geaorclly by a dooodent or his e8tate, on @ill roaltg and perroaalty, without referenoe or regard to the particular property rgaia8t vhloh 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 Artiolar but 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 allovanoer to 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 8eiZQd by the sheriff, out 

of the prooaodr of rale in Ca8e ruoh pro 

been reired undm8ttachmnt or other tfrl ? 

crty has 

, end 

by the admlnlstrstor or other legal rcprernntatiV8 of deoedent8: . . ." 
. 

Bonorable ,Weldon 8. D*vlr, Pago 6 

This dirtfllction 28 ~11 pointed out by the 

follovlng long 

=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 rpeoisl md prbfehQed lien upon a ctwtala 

trbot of laad againrt Yhioh 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 tho rtatutb 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 s ect. 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-nmied axtlclo ~8~8 enaoted, the rtatc in no event had a lien oa personal 

property for taxor, nor upon real ertate exoept 

for the taxor due upon each separate pieoe. The 

effeot of the rrticle uas to give the 8tate a 

lien upon all the property of ma satato or lndlvldual (under the olrcumetanoaa named In the artlala), 80 that all the property rhould bo undor a 

prefsrenoe lion 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 additica8l lien upon the 

hcnxertead 8ad rllovmoer to tho ridbv aad c&lldren 

vould have cmatravenod the provltlon ot the canatltutian protooting tho 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." 
Bonorablo Walden 8. Do~l8, Page 7 

You next requert our opinion upon tha pslorlp 0s 

S&:gt~.gounty ad valarom tusr over tho claima of general 

Ye 08~ you refer to %hlma 88curcd by me&- 

@8&e or other 1Jenr ’ de8orlb8d under the third t3h48ifie& 

tlon of Artlols 353i. Revlred Cl*11 Btatutcr, rather thaa unreoussd claim8 uader the fousth oh88iiiaation, u8uaXiy ro~errod 

t0 c8 g8XXCStd CSedit'OX'8. Otbervlre, ao quertloa v&d be prerented bsoawe all taxer iavolvad here, bclng 8ocur6d by a lien 

vould be pateatly prior to general unrrecurad crodit6ra. 

The prinolple li wll ertabllrhed in tblr State that 

cl1 property rl&thtr are aoqulrad and held end all centmets, 

includ$ng those Oseating llea8, are exeouted rubjeot to the 

authority OS tho State to levy It8 tue8 and to colleot It8 

revenue8 ror the rupport of the government. 40 Tex. Oura page 

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

Comtltutlunal Lsv Soctinn 114) Vood v. Scott 

1024; Kirk ot ai. Q. City of boman, 283 S.l?: 

Bcnt of Mnercl Wells, 251 S.U. 1107~ Freaton 

v'r~ Andereon Cmty Levy Xmprovtment IMArl&, 251 S.V. W~‘?J 

State v. Uynne, 133 S.V. (ad) 951. 

The Conctltutlon of 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 $actrumcat of linltatlon rathcr then of grmt, 

vlth refercnee to 

va8 free t,o ant Lo 

15, Coa8tltutlon 

real end per8onal, 

bcloaglng to any dellnqueat taxpcyeer 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 pencltler due by 8ufpv~~~lrpueat, under ruoh 

J’6ElllatiWl8 68 th0 ~~i8latUP8 MP D . (@ha818 OUrSf 

It n8 therefore oompetsnt for the Leglrlaturc to 

oabot Artlole 7269, Rcvl8ad Civil 3trtutc8, and to thereby 

potid that la ths oontln&enoler, 8tated, inol~ en lncolvent docodest'e estate, 8U6h @moSti d3linqu8S tax33 8holdd, 

titb amwd cxooptlonr, beam a firot lien upon all of the 

property oi &ho deaodont, r8@rdleOS of vhethor aslQIoo& c@inst 

ouch property. The Lagislatura cozLd hnvc mad8 such tax lion 

prior to all olalms cgalnrt M lmslvent deocdontg8 e@tatO, but, 

la ltc dlrorction, doter?mined thut such tax lien choud be "dub'jec
Honorable Yeldon 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 slnoutlt of 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 lrvfullp be made prior a&d pmamount to "olalmr leoured 

by mortgage or other llens," derorlbed in the third olarrlflcation of Art1010 3531, Re*l8ed Civil Statute8, even tho 

Y? 

SUoh 

lien8 ero8e prior to the tex lien oreated by Artlole 72 9, 

ReVi88d Civil Statuter. 

Ve think the oplnlm 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 poraonal proporty 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 lruolvont eatate of a dsoedant, and the oourt Itrelf 8tated 

that "the rtatuto had no applloatlon to tho faote of this cama.” 

If, hovever, thi8 Cala O'AUnot be 80 dlrtlnSUlrhed, It 18 our 

opinion that it ha8 boen overruled , in prinoiple, by the CM08 

olt8d herein, holding that the Legislature may make 11838 

glv8n to 8eoure taxer prior to ocntraotual and 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 sglinrt vhloh the taxe8 Were tl88088ed; and 8UCh taxe8 

thou&l be paid by the m3ml.ni8trator, rcgardlesa OS vhethor 

th8 ertate in QUO8tiOIi 18 lnrolvent, prior to my and ell of 

th8 Oh8808 Or Old.lU8 88t Out in titid0 3531, Revi8sd civil 

Statutes, or the payment8 dlreoted by Article 3533, Reviced 

Civil Statutes, end the Probate Court erred In clasrlfylng and 

ordbrlng payment of such taxes on the bn8i8 of a third cl&88 

Olti under 8UOh 8tFitUtoR. 

All other t&u08 due generally by deoedent or Me 

e8tate, upon any or the property of rrld edtate, Vithbut IWftWem8 to the partloular property e&aln8t vhlch such taxes mere 

b88888Od, mere, 8ueh e8tate being lnrolrent, erroneoualp olaselii86 by the Probate Court a8 third claar~alm8 Under A.rtlole 

3531, Reolrsd Civil Ststute8, becsu8a ruoh taxes aro governed 

,antlrel~ by the provlslons as Article 7269, Revised Civil Statute8, and thereuadar, the only debt8 or alaIm vhloh are 
Honorable Keldon 8. hVl8, Pa80 9 

alloved 8 prior pagnont to 

VidOV8 8+ l&A-I, fWlCX’a1 

8UOh tdlXe8 88'8 “(LllOVMOOl t0 

exponlel, CpC expo~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 

8eeure debts in favor of lndlvlduala, regardloos of tha tine 

of their origin. 

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

PXl?:db