OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

f&nerable

A. E. ~Sutton 6ounty nueltor hneoraon



### county Paltsrtlne,

Texas L--J\. . 

### 40%

Eweable **A. E.**  **Sutton, Fqe**  **3**

&ellnpusat

cb talema ~94 pvll taxer owiag

## by **him. xr**  **he pay0**  **all** Che 

## aa2fnquta **taxa** dru 011 u part of his **proprrtp** anlt,thus leavl~ a part of his dellnqaent tama UII~~&he mamtpay a 6s penalty

on that paid.*

m0twe or th4 0ubjtit-dter in~0i~4 in the **q~~&iors pou**  nsk4d**we will**  **anmmx your**  **ilcst qurrtioa**  bet.. **Xn pour**  **smon4** qwction **John Doe**  **ova** tea **fsrofr #**  **lad an4**  **awes dd.lnqueat**  **taxes for**  **sclrtlcal paerr**  oa **au** traate. Ra 84118one truct to John slrltsl. John a&h th8n.oowr in WlftJathe life or House Billxsr $3

aa attmpta to pef tho 

## dellupuaat tams an 

## t&o

trsat ash ha BP~ purc&ur@4 fzomJohn DOS. This Ir the a%y traot or lad John Snlth 'ovtnu that haa any ad&aqua& tar.8 lhBEs68Od **at&aU4t** it. ft is the oplaiw OS $hlabepartaent that In rush amao Joha Stalth would M tn thr posltlsn 0r 4 taxpayer

acmclng

in ta ~07 hi8 44liApuud taxm lmbr S4otion **lof HOUQO**  **sill x0.**  **78. We**  **brlina hI**  **’ t.har**  that, **ho ?Culd**  mat **bo in**  **a** pQ8itiOR of a tsarpayer

who owea d~llnquant tarub on soferaA $?4ut8 of lam3 CIsairsng

.bo pay tha t&xetJ

on on1 of thez+, whio&wuld r8qalre tha pymnt ot a rlr par oent pen**alty** taderBootion3. It in our oplnlon, tharafore, thifW&BP tha tacta Wited in QAP J4@n8silth

1s ent1trea

to pep E E wstion Yo. 8 t 4 66 loquwlt

tcwm **ofn*t** **the tmtt**  or. **laud** wlthmt **any int8rut**  **4w pun**  ff ty bidI@ ass*0044 tlisrato.

Xn o\lestlon

Pa. 3 John Doe ownn ten truota a? lsadand owes dsliaqttsnt tams on all 31 thee. P **bank boltliq**  **a lien**  **an one**  **af the**  **trvats deirlrer**  tP) **pey** the tar **on marae.**  **mu .lxlspixe**  **a0** to thu **wount t&**  wlty, ii any, that sharild **be** ohm&e& if the aWinq?mt tareo s.ra

pald,onthin tmiat by th4 bankwith&a a4 **life ai~ITOU8tB**  **El22 xor**  **76. fn**  **it lnfon**  **#or 0-LBb8**  thi8degartaent

parrkdcm this quest fcm where a Ilenhgl&r &4sir4& to peg al2 the dd.in~usnt taxer 0x1

OIL* treat of proprt Wb8 **dellnquwxt** 31 whleh 16 0~~44 **by B**  tarpaysr **wh8** 8x6s QA ~awxoum tra4tar Ke hold **thnt** the liroholde2

shoulQbe allawad

Do pep #a 

### tw.ea **but** thttt he would also ba racuirod to pay'tb*six **per** aeatpenalty prwldsd in 9emtion3 ail souseBillXQ. 76. ibcopy ot ~b~lon No. O-%9681s enolossd far your inSormtiOa.
In your flrtlt



### quemtioa

Ben l&m, un heir oi the John we xstate, orrc~sno other **8aliaqoimt** taxer and wishes

### 402

**- ’** 

Haoreble A. fi.

Gutton,

Page (

to pay all the tsxeedue agelnot hia undlrlaed

intereat in the .:.stSte.

in Opinion

Nq* o-s88tihlll

depertmmt rulall on B ra0t situation

wham3 an heir attempted to pay OA her one-eixth

undivided

iaterert

in threelet18

whichhei?

**been** rendare<

in SO&.% fcr taxation. T’hl8 depar+aeat

ruled tht oaid heirwork not ba pera;ltted ta ‘pay taxee 011

her one-rlxth

uudltided

Intsreet

without-4% all texeu,peneltlO8,

FRterFt, eto.,~dslloqusnt on the satire

traat, k oopp Qf thfb OpjJliOK4 iS fdS@ StlO&OS~d ?Oq YOUr t&OrPutlQlL

&here, however,

Ban Coe’euntIlvi~e4 lntercrrt

km& bggn ueperetely

apsesse8

in his name then ?Sen Doe ctotid

pry air eenexsaant even thoughit wa* nn uadlvlded lnt4rert. USQ, Y the tax88 on this 

### l redmrole@i ml* the **o+p** dellnqaeaf t-8 owedby Ben tie,he wouldbe authortied 80 pet we dthout payingthe 8ix per oant **ponaltp.**
qalry. %e tntstthat the foregoing fully**amwrs** your In-