494 \ OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
RoaorableR. H. Rarton County Attorney. Rusk County Hender~)on,Texas Gear air: opinion Eo. O-7107 ROI Whether under the feats
we quote from your letter of Rn opinionof this department. "The minor inhsrlte from her mother, same be ing Company of Tyler,Te of the estate that said' ltled to but the OvertonRelineerr,-asked t y be p8id In in- stallmentsoi,~$20,000.00 e&h of spprox- be taxed as ve ua your ruunng
/?Tn respomisto O&Y r&west for more detailedinformation conu~nlng 'we above,'.Qe Yere given substantiallythe following ~i~~cma$,$4iotsby~\letter d+ted ; July 29th, 1946: ?&&the &n&g Comp+ny settledwith her, vhleh erested.the~~estate for the minor, they gave her app+- 5,imately#lOO,OOO.OOoaah for her Interest,but through an agreementwere to pay approximately$20,000.00a year until the amount was paid. Is this $20,000.00taxable for oounty judge fees?" '-utiole 3926, v. i. c. s ., provides that the County Judge shall receive the followingSees: Hon. M. Il.Barton,9age 2
"1. A oomIssIon of one-haXfof one per oent upon the aotual eaah reoelptsof eaoh sxeoutor,admInl8trotoror guardian,upa me approvalor the exhibitsand the ria lttle- 200nt0r th 0roomit 0r 8u4 h lx00ut0r, 4 4 mid- tretor Ut no mo r e o r g u wdla n, th a n suo h oommIsrloa@hall be aharged on any aooountro- oelvedby my ruoh exeoutor,.admlnbtratoror guuwelA. " The formgoingrtrtute,umhagod 8lnae It8 enaot- ment in 1876, bppoamd ip the ROYIEWI oitil Btrtutm, 1911, *I) Article 3850, md hrs bun OozMrued by of thla Mate In the eases of Lylos t. Cheim, 142 8. affirmbd159 3. W. (26) 1023 Orloo v. Oooley,179 8. Y. J Voxi Konnerlt~ v. ZIllerrj~245 9. w. 423; and ooodwlnY. Dowtm, 280 8. w. 512. In the ease of Willis v. Harvey, 26 S. W, (26)288, It was held1 that an indopondontoxsoutorI8 not an %xeoutor' within the statutenor did the word 'reoeIptam embrroeoash on deposit la the balk at the death 0r the tertator.
It ID olorc that the rtatuk oontemplatosaud the authorltlesso hold that the oommIrsion18 9ayablo to the Oountr Judge upon the submieslonof exhibitsand the annual report showingreoolptsby the guardianof the n.Uior~s lstata. In Willis Y. Harvey, suprr, the Oourt etated: "It is thought that tha term Uetual aaah reoelptr* shouldbe held to r~oiflaally domrlbo monies reoelred by th eexeoutor other.thtm o a .s o rho o r p us 0r th el8tate whloh~waaon hand when the teds&or died, beoause the wordr~polntto and imply that nmanlng. . . . Also by Artiors 4310, 8. 9.1 oomml~iona are expresslydenied to the guardianon Ustak. . . . fJr6t dollvered.~ The express8huttingout of a oommIrslonto exeoutore and admlnirtrators on loash, . . . on hand atethe . . . death of the testatoror intestate1and to guardians ton the estate flrrt dellvePedtIs to be%tokm UI an expression of the leglslatlveIntent of the mope and purpose of axtlole3926. Them 18 no difference In the manlng of the terms ~aotuallyreoelve in oasht, 88 used ia nrtlolo3689, and trotualoash receIpts,las used In mtlolo 3926, and testatewhen first delivered,1 a8 used In artlole4310. . .I