Case Information
*1 THEA~TOFCNEY GENERAL OP TEXAS
27 pur lsttor of aeta ttrnh la 1940, ou eublt quw fans. which wn the opinion sf th.b :qartaent tbc tollou~ quote fmm 7'wr lottort
"Iii th% 7ear l@se 4ur rmmlulo8ue eaut puebd en ordorlw7lag anaMualowupatlosl kxrl an alloeo porait~4 tc k taxed b 7 tloas T h e y prwl&d in t YT oi wl6 OiYi l trtut4e* thatthb man l hcoie rnuln iafiwwrurtilr+pwlsd orohbll&ainaclanryalldthenh4rkmll4fluthu or4er lwylns a a oooupatiao tu l &#o th et tir r, Our a wilt4 first qubetiaa ir: Doer this 0fA or4br 1 T oaouptlon tax for tbs ourrant year or ir 1 amw- l*#hlsm WJ s4r*na~IllOril4rt4b4pu~4 for eaoh 7~8~ a8 the 7aar other t8xar M z,s .
*AX%. l,?l of bnal Coae ~78 ponalt7 ror fallurn to pst thba uurral ooou\rprtion tar both state alla o clulty l t a fill. Of ll44 l,O# tlnB tlm uoullt tha w aue adnotron t!ma&mblethaO 8~8. nrb. S of tbs INnal Cob0 prod.t¶er that all saa1tti.a for #at ba fixed b7 writton E w of thla tato. othnru A$-$. m4e of the Clrll stetlltae pr4vidu that Ma oauw ty 4e8klpaticn tax any k p814 Quartml7.
'Betl?blg In mllld ttbarr prwlrlolle or etatu6u. 1s a parron bnglae sn oeeupatlon rubfsbt to tax dpliu$ *2 Ron. .34&n:! Boyd, patto S
tha flrrt th mb l mtho of the far? hr waul4 ba sub eet to l full JMT’S tax and muld bs on- tit f 04 to rmduotlon for l -h qw?ter aftor thr flrat oartar he befarad hasiuss. Za oth- that 8) a mm enter& bualnou &ulng tha *r wo xi lut three molthe Of t&a yalu ralla onl pnJ OnQ fourthoftho mmmtoftuthtuaiM E am km HIM ha4 JM 8tmMd in the first qturkr of the p-0
'Ww Sn thh wnnt of a erlninrl prorluu- to pay any af t&se letlu Art. l4r hilsro tica 12% ia or6br t4 arrir, at th8 propu yaltt t4 be l uorso4 In wont of 8 condot oft, 1 tm- Of SMtaBto boulall$ a mn l oays l Qubetion has b8an sngagol in bwinr~~ durirg~ that In f&at, it mat be yaw06 tiouler tu pu. wltnoueo a~& 18 rubJ+ot to romtmdia~tlon by c the 4*fwklaat. Cur quution 1st Cm8 thlr dtua- pwvl8ica of Artlele lb1 tl48 rub the paault to 0 woeate of ltr woertalnty. of tbt 3wml Coda and lndrf&a&taaers~ is fl* peaal* for rfot.tlan 4f thlr etatab.*
Tt appear8 from your lrttar that the order cf the eoioderianrrrg oourt oaber aonrl6uatiaa hen vm.6 obuchd h gw~~xkl tune ud did not sis& sst or wnm?rats t&is
utloular esou tfmr tsxsd but rather 1evtod s blanlmt tux n the oonrtit x Lam1 taoont aglut all 00ruptlona petit- kd to % tsxsd by Artlolr 7047, V. A. C, a. To 8vola r\y nir- intcrpretrtlon of our aaBuw to Jaw flxrl qu*8tioa, WB point &m&r the rtt3ed ln of thir 8wte, tha eeaarali out that or thld car; levy attea rot nndor ama inmffLLont llleg 7 . hle tie MM.., 3 2, P. 7861 *itherqmon w. Stat., 44 3. 5, 1%
The sole ~usrtlon for ranslderatioa hex8 in whether rant of Collin County or not the or4or of tbt wt8Luniauts* tlonal ordu. t* think 1t wall the solltQmplatior: 4f tim fc6ietltlltlon aa la ruoh o&808 wdo amI provi4od Wit ooeupatlar rtatuter
taxes uutned b? eoustirs of the 2%&e, shm 4 f k, &r forma;l oraqr, 16vlad m tbsa by a OmtlnUing ordrr ?&hat
A8 to a4 mlorea taxo8, t&o o ozmlr rlartr rt l ourt !I66 duty to levy ruch tax08 UUWW. It is coBt@akd ihattht 00~1% caoh par rbll erto*ainrtb uaurtofmorm~ cmeesrar7 for the o retlon tto owrty for the ournnt aad I? xl rmlnt tkr tax ratt aooordiagly. Thit in r1mar1 y-r the ~ro~eot1ot.i ‘of the p~tllo, to inru*r that 6 n4ramb natloa of tha arrooarlty ror oollsotlag taru rhall be hn4 prrlodiaall7, that unmoorrary burden8 my not k llaposed on For tha smo rueon la tha d8ey~ of the ex- ttt p”opl6 presaloa of olarr coatrary irrtdntiar, po oy 8hould be 8pplLsd to tto levy of oocu tloa tuor, raqulrlw tht aart he qwrtloa of ttt rladloal~ to rtdt moairlty ror f” t0 b0 1tYitd. tht UOUUt tlyb 06W~6t~OZl t6X66 6nd A8 oldltlonal rupport for our omolucrlfm thtt the ot tht croriulartrr’ oourt of t COUnt9 in nc:ard to the mater of oocupttions to be tared and tht amount of mah tax 6h0ulfY k6 axeroisod, 6~tmlb, by formal bmy tatertd Of reoord La the rbta# of ths oaaai661a1Or6’ court. Ab6Ont ~0h ana~dl levy lt 6h0uld be OaBddU84 that the OOami%i- 2i10nl8r0' oourt tiuted, in its dlewelau, not to l@vy a tar ior. tht glrsa ysrr.
for the fortgofJIc xwmon(r it is our orinioa that or1or of thn oomlsalontrr* oourt o? Collh County WED *5 ual. nolana Coy,E, pa* 8