Case Information

*1 <;..‘;

0: . . . . .-:...... .! OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS

ATTORNEYGLNLIAL

Honorable J. p. Belger, page 2

control aad ucuqsmnt of the Board of Regent8 of the IJnlrer8lty of Texas after lta acqulsltion for tha purpo8e of ersotlq buildlog thweon for the rarlow l ctlrltloa at the Ualveralty of 20-a.

will you plea8o adrlre na if the Ualrer8lt~ of Texu, or the State of Texa8, 18 liable for the L, pa-at of ths dallaqwat State rod County taxes

dua upw ths proparty 6erorlb.d in the moloaod llat and purcbued uabr uthorltr of the above lU8. tha Ualrsrsit~ of Texas or

'If you hold the Stats of t-8 1s not lirble tar the payment of mld dollnqwat Sat. and Countr tuea, then vi11 you plea8s odvlae mm it It li logal for ths Arrera- or ud Collootor of Tues of Trevln Cat&y, Texas, dellmtauent tax roll all prop8rty to vtrlh frcr nov ovnad aad wed br the Unlvu8lt~ of Tax88 for of ths ya~r for vhich 8tmto and Oounty rue8 ue dellawent, by the i8suanoe of canosllation oertliia8te8 thsreon.

*Ii your umvu to the praoedlaq quortlon 18 affirmative vlth refuuce to the iaot of 8trlklng 8aid delioquent tuaa Srqa t+s delinqaent tax roll8 but aqptlre u to the ryht of Aa8088or and Collsctor of tax.8 do io b7 188unoe OS cuio~l&tloa eertlfloate8, t&a pleuo 8dvlaa m vhat 18 the eoruat poudura strllco 8ald de- llnrpmt tuer from tu roll.

(I I . . . .

soetloa 6 oi Chaptu’U7, Acts of the S?th laglrla- xsgu&r 8uoloa, (1921), pxwvld.8 10 put that : Lure,

“The Comlaslon horde povlded for &all take uoh an6 l r o rf lot, blwk, pleaa or dud8 l.u fu puloal purehued by them, ald doed b* lm nam of the Beard of RoRomta of ths UaiVOrait~ Of ~8-8 and th dr l uwo88or8 in offloo, Sor the u8e *3 . .

Honora&de J. A. Belger, p-e 3

mnd bemilt OS the llolvormlt~ of Tua8 and the 3tate of T8xaa. . . ." (R8phUl8 OWS) This Aat vas brought into qwstlon ln the sue of 252 8. U. 284. At pmgm 286 court Co&ran v. Cummq& arid a

%m 801a ptrrgome for vhlch th8 land 18 oon- brmncd %S the pub110 pups. Of mutlw aecdm OS the atate Uninr8lt~ lot tha enlw~wat OS it8 &FOUl%48~. Tha ir blloatoa to thL8 use.

Tha tire futthmt,thla WC -7 Mt.k MAO lewd- 1dol.J rod +at, tit&l it 18 put to liwh sue, tlu gclv8t~~p8rtlor ior 8 aat uatharl'ser~:lts Irue pritato 010 la a0 ry ahage8 it8 8tatnr. mla 8Ot thit Mam miaiu roillmd br maker it rudrtory the80 roat818‘0h8U b8oabl.r part of thm b\tildliq trmd Of the ~IPlvW81t~.w

aumr~, 8&o t&8 popa 4s .pabxio proparty oeque8tlombl~~lt~l8 em .from used ior pabllo mwSq8, tuatlm by Artl8lo VXII, ,8ootlon 2, of the CoaatYtutloa OS Texas, aad Artlch 7150, Bootion b, Voraom’s Aanotatd Clrll -6 dediO~tlOR. 88atUt88, 8iP48 tb? firs Of it8 pUPahue VU8 d8lingUUOt The tU88 about’ whloh VU 4~lr8 at tlm ths p r o putq VU l aqqul by tha Ualtrr8lty. Artl- Cl8 7172, V.A.O.8., 3WTi&St EOV6Vor th8 8ugtom8 OOurt ot TOXU Aa chilcW888

Courts V. 8tat8, 42.8.,% (&t)‘@& xoti, 68+

Whea title thlr lraa reverted to fOE st8t8 DvI'DO8vS Chi1dr.88 COUUtY. th#! t8X um b o b roltulv8~~ fo r 8 $ubil.e jnrrpors, rrpd h8r mold by thr coooty fd.lrbirldu8%8 vho .I81 80 oompl~ vlth .th8 uOatXh8t 0l U&O, VhOreRpg: th8 ths 18~3 r8vrrt8d ths Coautr tit18 ammot be burdvnvd vlth taxer due th8 btato da& *4 Honorable J. A. Belgar, page 4 it ~88 prlvataly ouned. 61 O.J. 945, mnd ~$88~

tlms olt.dj 26 R.C.L. 299, .nd 8UthOritl.8 alted.' (Q- #l&818 CWO)

8.. a180 Stat. V. Lock., 219 P. 790, 30 A.L.R. 4qr it 18 88idt VhWd

‘Uhcn h acqulrsd bx the Stats in it8 8&&WIltJ, it 8OV.r.igr th.MUQOE bSOOM.8 &801V.d, fro&, and rallersd fion any father llablllty for it, @Bd vbioh .r. ~4ViOU81~ 888888d tU.8 .&@ti8t it beoom8 80 oquLr.dj that, upprld rt the tiu fram the mount or it8 raqal81~100, th8 p0wr to 08ffor88 th. 1iaR iN WrOSt@d Or &&Cd. Ths Oh k.OM.8 mugs4 la it8 Qf tb Stat@ for 8wh tU.8 0r the 280. To ooavlder it further bur- ~m~8hip dened vlth 8U.h lieu, urb &Writ it to be SUb- @old ff3F th8 -Et @.~U.lltl~ th.F@Of, rOStit8 irr th0 Stat. l .u3Lag It8 OYO &WOprt;l t0 mr it88lf. OIP coaalusloa that womrty uqalr.6 by tb. $8 8UtCU8tlC811y freed frgP fUrth.r l.l@blllt~

itit; iOX' t.X.8 ~.viOUS~ 888.88.d wriU.t it 8-b velght of 8uthorlt~ ed b7 gut from othu Jur- iSdiCtiQll8.'

-It V88 held la l?@lSh v. OIIlver8ity of %X88, 169 8. W. (W) 993 (volt of error rcfaud), beloug-. pmpotf lq~ to U~lr ar8ltr ot Twu 18 the pPo&mrt~ d the btat.. 8inO8 th. &Sn for t-8 00. th. mOgl?tr h8 mug.4 property la aot aou 8ubjrat to th8 U8a, vlth the tltb, You era advlud be 8.fS.d UF @Old fOF 8UOh tU88. 8d WtlEQt 8180 that Wit&r the URlv8rSit7 Of Tow EOP tb8 8tat8 : To rcqulro etthcr to pay t;bom oblig8t.d t0 p8r the88 tU88. vould be mrely trumrerrlng the 8ocu~ iron one pocket to andher, olrd vould be a futile this.

This 18 not to 8ay, htiverer, thnt tax88 them- by kooam aanoelled cu remred Sro8 tba tu rolls ot the cowi- Q* We hwe herutofore held, la Oplnloa lo. 0-4956, thtr

'#either Cmltkttltiao. IZOP th. 8t8tUt.8, hOW8V8r, r.l.a8. OT authosirr. tb rd.888 Of WE- 08lhtiOll Of ad V81Or.r tU.8 vhloh aaCrU.d prior *5 Honorable J. A. Belgor, pg. thr d@t* 00 Vhiah 8Wh prOp@rtf 18, br much

po)itiaml 8ubdlri8lbo, 4.vot.d to public use.*

A?tlcl. 7263, Y.A.C.S., for the amking by provides Or iorOh.~t tU- th. tU .Olb8tm Of 8 l.l8t Of &.umWOt W.P8,8sdth8t: t8X QOU8OtO2, UpOtl th@ o.l’tffkO8t8 %. Of th8 8sorir@!..W?8 OU?t thd th. -8OU -iOg 00 th. iMOtV8Ut Q &8mWat l.i@t@ bBV0 110 mop- 8rtf OUt @f wh%ch t0 B8k4 th. t8X.8 UUU.6 -8t h8VO mOT8d Out Of tha COUmty, O? thU tbm, ti tht 888 b. tOMd 119\mvt7 t8 tb8 OOUtJ b@m Oat of whiah to 8ak8 tlss to 8reh PNoU, utltled to a crdlt tue8 du, 8hUbm o8 fla8l Of hi8 U.OWtS 88ttm fOP tb. 8E.Ipt8 &Ii. b7 th8 p.iSOE.. ttiP,CtCW&%&%.@, Or ~orgOr8tiSU OU- tlf18d b7 tlw oC88loner8

cotlrt, u abet. pro- vi&d for.”

tit&Ok vtao, 88UtlUl 5, ‘I.b.c.8.. ~W14.81 Ylth raspsot th. 8foroement of the llablllty of 7@7P, ~V.h.C.8.. prmldcti: tha taxpayer, AFti@& tf h8ld.m aasd "All real mad pcr*oua pr b7 aaf WSoll Lo ,th18 s&at. hr 1 b. 1Zabl. far til 8tato aEd couat7 Tue8’au. by the ovaer tla.r.or, tU 011 r.81 l St@tb, ~r8Olul. $?O&JUt7 uod hdludlo(l *6 Hooorablr J. A. Balger, pga

poll tut ud the Tu Colleator -11 lorr on any be found ln hia coun- pormml or real propertr taxes, ty to satisfy dl dalinquaat rry hu aontrux notrlth8taadi~gi . . .* The80 rtatutor ladloato a alear L8gl8latlte latan- tlorr that taxes 8hll mot be releaoed OP ouaaelled, but tbb dtata'a rights 0halZ be proteatad in evq may pomlble. the tuer rhioh beama due upon tbm lmd lo quertloo plor to its l aqulrltlaa by the Unfvozalt~ read.9 ootrtandlly rod caa- wit bo rtrlrkeu troa fnr rolla. Roaourme mutt Iu h4d upon tha personal llahllltr of tba prrou mbo mere tha omners or oa the flirt da7 aS Juauur of tha ~eufr far rhlah 8re ~1iDQuemt. 8ee Duclgrr v. 8t&e, 166 8. W. thetuw (Pd) 914, br the 8uprao Court.