Case Information
*1 Y2 ‘:, OFFICE OF THE ATTORNEY GENERAL OF TEXAS ,! AUSTIN 1, thiu Stats until thsro he beea affixed
Xonsrabls GhazQ*j Lsokhart~ Page $3
suoh instrument sttmp8 ia aoowdanob with the protlrk~ons~ OS. sa%tJ statute, as&d vhish fixbe e tax basbd npon thr.amount *3 shall have ninotj (90) days
tupyor date w:%hW whibh tllr suit r0r th4 noovory thmreof iti a&v oaurt of aometeat Wrisdtstioa In *avia tlotity, Texas rad~noar o*hoPi . '. .* wb hstb hrretofOr0 held Ln AtOornb 6rarralBs COG frrqnos Oplnlon MO. 3061 deted Jwab 17, 166 I;~ that thls ti$ lnird b$ Ben&b 6lil HO. 64, 46th Log%riaturo, Aotr 1968, fbrt~olo 704701 18 an 0x0%80 tsx upon tha prltllogo urlnj~ tha publto rsoordr md not a tax upon property. See ala0 the oar0 of CftJ of Abllms t. Tryu, (Ct. C&Y. i&p.) 146 6. W. (ad) 664, whiah hold ~thst the er%glnal Woordl rtup tu statute, prior to Us metiernt .by aaid 4l donate 111 Xo. %4, was a tar:~poa the prlvllog0 0f th0 llrs~holdor to aoqPlri ths het%@fits af rhglstrsti6a laws*. Thotsxln is a t&U oan bs paid' q?&estion, belnf a p~ivllsgo tc, unds~ prates6 to ths hoad of~arpr dspmrrcsnt of Stats ~Weranrnt* as provided iA the protest rtatute. thrrb might ba a paos’bioa Wb are not maindful
hto tither or nbt payment OS 83amQ tUr8 80~14 bs ludo to a Qouaty.‘Glsrk under said protoet statute. (hrbl010 7OS7bj kaauee raid pretest statute appl$es whun a person rmay k mqut#d to p@$ to j@‘h&ad of a4 drvatiment of ~th8 State BoVo~ ,a14 oooupat%un, g~ors reoolpt, frttnohlso, lloons0 Of otbr prtr- iioga tu OP re0* and then ti#%t be a quosblon as to uhbthor or not a Count7 Giork the hasd ot a dopartaent of tho but we do not bellovo It is no~srary Btato Oorunmsnt; psss on that qusetlon in answorlng pour 1aqulpJ: We will naw oram%ne the part &8101* qwt- d rbora makes rovlslon for oaoh Olork ro- 5%) Of th0 mOnO;l r0OOl~Od fFOm the DA10 OOiTO rile POP 6M6 P It saps thit ths Oounty Olerl shall bo on- Or tho s0aaps. titled to rotain . . . ror handUn omid ItAlBpA, (5%) pu oont or tho amount of mmop roaelrod fro= th0 srlo of ' The statute says the Clerk ohall POtAb ruoh st~s. menoy *for handllnn said stamO8 , and lt 1s @taPpa
Sold to whlah that provliion refers. Prom this we ooaalode tbo author@ Of atatuto lntendod that the Clerk who made the #alo should reoaltm the ooiaponsatlon. Xi tho Clsrk’e right to oolleot ths rite per mat (5%) which ho 18 bn- titled handling the staarps and tho salo 6bscSOr 1s post- poned ninety dAJ8 bsoauso of oertiln 186~1 delays AS outllnod lottor #AinS rule would appu, that Is, ths Clsrk *4 klonor8ble @barley Lookhart, Page 4
who R& th8 8ri0, sod Uot th0 clOrk Who hWI ttiOn Off100 later, would b8 entitlad to th. @oRPenration. a. mtatute ray* that the monej he rhall retain rhall be "five (8s) p.r omnt OS the ameunt of money reeelved iron the male.* The mali takom plaao when thm l t8apm are deUvmwl, the money I8 reamiv@d at time although it mar be *tfmd Up* for 8 pmrIQ& of time beoaumo 08 oertaia legal roomedLng8. tine doer OORIO that Siam per gent (Cd OS th8 Uhmn the 8~10 Oan be l otually taken by the non87 r8orlvei.i Clark am a fee for handling m&l l tampm, it 18 a Se0 ior the month UI whioh the 8818 ~88 amlo. Our anewor firmt quomtion im that five pri- omnt (S$) oommlmmlon mheuX& M 8pallea againat thm #lOO.OC montlily llait allmcl the mtatutm moonth fn whloh It im 0olleolW.
Our anewer your mroond question that in the bet l itmatloa you l mk about, whloh a new Clmrk took oifioe aftor @tonmy warn oollmoted but befor the money warn .re- loamrb fr@m muepenmm iund, the retlrlng Clmrk vho oolleet- d the money im entitled to the fLve pmr omnt (a$) oo~im8lon.
We wimh to adtime that we IMJ not parrlng oa a mituation In vhioh the payment o? the five per oont (6%* fO0 hanUlln th8 mtimpm %r dmlmyti for more than a year titer County 8 lerk oeamem to hold offloe beoaumm of a protemt ult being filea and lltig:.ted. Buoh a sltuatlon night in- tolro a oonmtruetlon of Artiolm SBQR of Vernon'8 &knot&M Rwiwd CivZl Statutes Texam, vhloh provides that iiem in oertrin Inmtanoms #hall be paid into the County Treamurf and not to the oificer 'In event the of?loeP earning th8 fee8 are dellnqumnt ham not oolleoted the 8-e w-in trelrm monthm after he oeamms to hold the oifkoe.*
Your8 very truly Aam~mtant al notes or abligatianl, recorded by thr hmtrwmnt filed or reoofdod, a& whloh provider *payment oi ths . . . shall k mldsnssd afflrln$'tho stalPps~i.rsued by the State through the Btato Tro~suror tbo Cow&y Olsrktiss prs- rb~%kd In the statute. The statute spoalflaally provld,$ as Pollova: I eaoh Cbant~ h&k 8hdi be entitled tees~ of 0fri00 for huwS,ing r&G ia (6%) pat omnt.ot ths muat or 8trop8, Lana) rsoeirsd from ths sale or su~~st;arrpe, prorldad ruoh ice for w 01)s 6alwMar month shall no* rrorod On, 'Huiadrsd (&lOa.QO) Dollars, said,ilvo (6%) psr osnt te.bs rsUaLned, by the Clwk when retiittlng to ths Stats 'Trsas- urer as above prwldsd~ . .'.* We urulsrrtsnt3 tho,faot sltuatian ~ou,ask a?wut &se ihsn a pemob.paid the stamp tsx quostlon 00 a &m&y Clerk under pmtost in w$)ing ugd~r the pmosdum In Art1018 7pWb OS Vsrnon's Annotattrb Rwlssd prasorUn~U Oiril Statutos OS Texas, .bu8 failsd~ to ill0 solt.to wtoovs~ Said AMlola TOS?b roads in part tu days. wlthln as' r0ih8: '880. ,l. kry perron, rwm 0~ o~rpor4tton who may bs required to pay ths hsad of any brpartment 02 tha BUatb Q~VOTMOQ~ any oocupa- tlon, gross raoeipt, inumhlse, 118ense or othec prlrfloge tax or fss; and who bsllsvos or oon- tends that ths ssmsLie unlawful and that rush pub&s olflolsl 1s not lawfully sntltl*d to ds- mad or oollqo0 the cam shall, asrarthslsss, be requirsd.to pay suoh aaount, as rush publla orftioial &argsd vlth.ths oollsctioa thsresi msy &ma to bcdw the, State an& shall ba. entitled to aboompany suoh payus& wlth a wrlttrn grotwt, srttlng out fully. arid ln &tall each and s'lsry' ground or rbaaon why it is 00ntSoilSd Sirah dsaand is unlawful or unauthorlrsd.' 8so. 2. Upon ths payment 05 suoh tues Ieon, noosmpanlsd by suoh wrlttsa protsst, the