Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN GROVER SELLERS

ATTQRNEY GLNERAL

Eaaorablo my wnder County Attorney Cooke Oounty

@alnerrll~, Tuar

TOW titter 0r PO

offlco, ruda u follovm I

IL Birdvrll the land vaa rorfrltod to nt 0r ioteromt. ire upon, .a-

n u8. all ~wenUe8 revmae fror M oil thereon, et ell tiPI8 0, Md l rfeotive oa- hl8 lMd vu re-iartrt- . The roaordr ln the lc o m y l hov tblr land a~) V.W. and thr w original @mat.. Vn.r,BIQry ?.C&ok,harm8d8 0u0ty r0r rduod 0f a ~a~*8

*2 tU@I ZOr the PrlOd 1941 to 194,'both iW1P81VO. Nr: Clu!k 18 in rooript of lottar fron the Qa- ot Qetwr8l lad OSSiu, quoting UI ri881oner number O-1832 dlrootod Attorney Wmral@r opinion Bon. OeOrge H. bbepmd, vhlah 8t8tO8 ia d- 8inor lu forfrlture feet awerlng amd payment doe8 not proride ro-Jartatomat taxer ktveeo date oi iorfolture and data ill8teie8ellt, Md 811380 - th. PllFab8M h@dilO _ ^[1] me2

Rorrorabl.RyVlnd.r, right t0 9088088lOn Uld ‘00 Pi&At t0 r.0.h. il.l~ E.V.Wl.8 iPOm Iu., l * h. 18 QOt I;&& fOF from the date of payment Oi ti 8d vtioremtue8 the date re-lnatatement. iorfeldf to ‘1 have advi8.d the loo.1 TU Oolteotor t&t it 18 q oploion that looal ad valorem tU.8 are lend during the pOperl7 chargeable yrin8t thl8 period of Sorfelture the ovaer ru8on ooc~1.d end u..d and .&qwoprlat.d th. reveuu..

uul had full onjoymnt it during period, and in ti1 l VOQt8 thbt he VOUld PDt entitled th8 year 19’Il 8laee the laoad vu not 8 rOitmd iw on January 1, 1941, the date vhea prop torfelted arty wbject to taxation. I flad no &uthorltle8 on th8 rubject and vould, thweforo, appreciate ywr opinloa lm mttor.” SiQC@ V@

90 Or tb OpiQioa th@ iU do.8 Dot tbt paid a8 above 8tat.d, oven if

outhorlae a refund of the turr paid, Ye do OOt ilwl &hey VW. VrOtUftir it Ir.a.8.lr7 p.88 ipon guaultlon oi vhether the t4xpay.r actually oved the Of thi8 OgieiOa, V. Vii1 •~IUB. ;Ue8j but, iOr tti.gUrgo8.8 tU.8 VW. not ovod. Chat th.

Irr the uuo d City of Eouetoo ~8. miser, U a.u. ?66, o k @ 8up ru. court l ldr

khat a voluatarll7 mw oannot be re- h8d not’ the l oablanoa of legal- oovered, thou@it a8 raid br l n .i.mRt- ity, 18 V.u 8&t&.& ud, ‘0V.r~ UQ 18 8uppoud t0 kWV th. rCr Vrit.r, 18V, Md if h. VOlUrrtUil~ -08 i -fit Vhich the, lu vould not c-1 hi8 to 8&e, be oenaot aftervardr urig~ hi8 igaoranae ,tho 18v u th8 vhr Stat4 -8hould f uralrh hl8 vlth leoal reuon reeover it bask. I0 rewdlu

Beththr rbote 0880 8rd MOthW earlyTem8 bupem :OUFt 0@8., OtiVO8tOll COUQtr 18. @XhU, 49 %8X. 279, 88.8 t0 M&S dlrtlnctlon b@tVeea l papent under l mi8trlre 1.v under l mlrtake Of fact, allovlng recovery of md l gyrnt rerund of the ln latter cali., but not lo f0ra.r.

: aoaorabl. Ray Wader, pe&e, S

Thir offloe, ia Oplnloar HO8. O-1266 and O-1749, hr reaognired 9.. l.80, 8M dl8tinOtiOQ lo r02iMC. Up00 raid d.Oi8lon8. 61 C.J. 991, aad 51 Am. Jur. 1023.

R.cqQt d.ol810~ 0~1 rubjeot by our 8upr.m. Court d1801088 little ooaoeia’ over vhether tu VII peld under l oifact or Of hvr but 8ppmr b&red ugoa vhether ri8t8k. W QOt th. tU Va8 prLd UBd.r dW.88. Judge Crltr, la the Ca8. 45 S.W. (2d) 687, lay8 Of ~~tiOMl~8i88Uit COQpMr VI. E)tG., dovn the f ollovlag ruler I

'1. That a pW8On who &a38 UI illegal ha8 a0 v.lid that 18, VithOUt dW.88, VOhBtUil~, olaia for it8 repayM#mtj but a r8OB vho WY8 8UCb tu Under dW.88 do.8 hw. a v a!@ id olala for it8 repapeat. 2. That dW.88 la the peymeat an illegal tu y either expre.8 or implied, aad the legal llabllltq repay 6r mfuad 8.8. 10 both itUtMC.8." To 8W 8.0 Metropolltaa Uf. IMUF.~.. effect,

Coqany 18. m, 168 S.V. (Pd) 2X? PaiOn Central Life fa81~- MO@ Comply ~8. Mann, 158 S.V. (2dj 4771 and, Awtln 2atloual Beak VI. Bheppard, 71 3.Y: (Pd) 242. IQ #btiOild Bi8oUit hiQUi~ GUI., 8Uv& th.

Secretary of &ate, beoaure of a ml8laterpetrtloa the lav on hi* part,. demanded an illegal vhloh plalatlff paid ua- der pOt08t. IQ hl8tiQ hti0a.l h& C.8.. 8OgCa, t-8 Yore paid under a rtatute titer declared uncotititutioaa1. In th8 tvo In8uruace Compaq oa8.8 above matloned, it appear8 th8 oompcmle8 each paid more tuq8 than they oved. The C~UU for 8uCh overpayment do.8 not appear la Oourt'8 oplo- 1OQ. la the Btnk ~a.8 aad irr the Bl8Ouit Coorpaay 0880, 8 Srilur. to pay 8uch tax vould have camed plaintiff to laour th. r1.k of bvlng it8 right do bunfnorr in the State for- In the tvo In8urMae Company ca8.8, abovr meatlaoed, feited. pl.latlff,~by failing to pay the tax, vould have incurred the further rl8k Of 108a it8 right .u. Or defend iQ the OOUCt., l ddltlon the ri8k harm it8 right to do bWiQ.88 for- payment .;a each of the four C.808 feited. eourt8 held tht V.8 m.d. under dlW.88 snd hence rUbj.Ct t0 refund.

IQ tilV08tOB City fiM$MlAJ V8. hh.St&, s T@X. 486, &9@, Chief Jwtloe Stayton, ,after holdlag . tu volu&.p- 11~ paid could not be recovered, cltbted:

*In deterrlrring vhether the money YU volts- made into tully paid or not, an Inquiry mwt the lntentio~ of thr mti.8 time the money at that, at that tid, V.8 PridJ Md kVl1.88 ft ame- to py,.the payment there vu Ut unullUngn.8a " mwt be hela to have been volunterlly mule . . . . .ff.Ot, 8.0 ml1.r CitJ Of OdV@8tOQ, To th. 8-

57 8.Y. 1116, error reiwed. 3.8 al80, 61 C.J. 965. The Oue Of Prort ~8. lrovlerton, 111 8.Y. (ad) 754 (Clv. App.), VhIle reoognlring tba general rule denying re- COV .rj Of l tU VOhUlt~il~ paid, 8.t8 forth Wht 49.u8 recognlsed exception to rule, wly, that l bo a omonIy tU .rroUoWly FId 00 &WoQ.?ty loceted outride taxing dlrtrlct ,ny reoovered, oltlag 61 C.J. 985.

&IpU.Qtl , the O~iQiOB in D4V1.‘8 BxeUUtOV8 18. citr OS aalv.8toa, T 18.V. 145 (CiV. App.), Oom.8 Cl080 M- QOUQCliQ& .th. trU. rllh VhM it 8t.t.8: be, . . . re- “The better doetrlne 80.~1

aognlred in rover&l late d.ol8loM by the bupreaa Court of thla atat.,. ., . that vheo there nelther~mlrteke nor frkud entitle one to cover baok tue8, vhloh h. vu undm no obllp- tioo to pay,,the paynat must be oompulrory.

A8 ve 8aalyae th;, wtlaorltler, a reoove~ tue8 uroagitil~ paid i8 to be allwed IQ the fO1lOUiag tm8 oi fWtJ and, (3) drP.88. CM.8: (1) trUldJ (i) ti8tw bf. vi11 nor ooarlder vhether p8mnt 6U.8 inquired about YU uA8~'l.a rueh manner u eon vlthlathe wmlag OS . q Of th. 8bW8 thr.. 08t.&Ori.8. OF irr tb fact8 There 18 QOthlw ti TOMi kttW

develop@6 Srom our ovn lnve8tig~tion VOUtd T8V.d *5 Honorable Ray Winder, page 5

exl8t8We of ~7 baud paotloed on the tupayer. Record8 la the Geiaeral Laad Oiflo. indicate that over tea Jo-8 ehp88d frca the tlm8 Wr, Clack beoame de~in~ueat on hi8 laterert pay- Mat8 to theetiw the luul vu forfeited to the state. notice of the ~orteItuPe ~a8 aaIled hi8 iut knovn addrerr end UnclaUed, end pr@rUMbly~Xr.. Clack continued to u8e turmd land and Vohntari1~ not kaovlag t&t pay tuer thereon, he vu no longer the ovner. a rilltrks fact? It 18

Were the tU.8 -id under probably true Hr. C&ok had no actual knovledg. of forfeiture at the ti8e it ooourred, aad during the time he paid tUO8 ia dlrput.. ~0V.rth.l.88, he did hroo t&t he Ye8 May Jo-8 dellawent OIL hi8 irrt.r.8t pemllt8, aad h. VM chuged vlth kaovl.~. of lav Wthorlrlag the Iaad Cwir- rIoaer to SoPfelt the land to the 8tate becaur. ruch della- Queacy . (Artlole 5326, 8.S.) The record8 of the La& Office were avrileble to Jlr. Claok, and by cheokia2 ruch recorda, he could have learned OS SorSelture, by virtue of vhlch he eeued ovum of the land,

In city of Horuton Felzer, 8upr8, the Supreme Court raid:

"Wi8tAk. Of fact CM 8CPrC.1y .Xi8t 10 8Uch a @as., except ia aoadeatloo vlth a.gl1g.ao.J .I the illeg8lltIe8 which render 8uah a demaad a nullity prwt appe82 from the reeord8, ead 44(r. 18 hl8t u much bound to inform hiQ8.u tu98Y.r

vhat the records rhov or do not 8hov a are the public euth~altI.8. rul. of 1.v Is'a rul* of 8Om PUb~iO policy d80."

And 61 C.J. 8t.t.8: &d under a ri8t.k. Of fact We f.- “Tu.8 cover8ble, partloularly If made br reveaU@ of- rioera ia tha form rtatersat to the tuner ;Q t8kiQ.g 8Om offiai81 l ctia on th e o o r reet- Or WS8 of vhleh 18ttAP ha8 l rig ht to r.17, il- though It 18 othervlre vhere the mi8take nde by the bupayer hl.meli. 8ad i8 the rerult of hi8 neglect of some lee.1 duty, or vhere th* feat8 *6 Boaortile ity Winder, gage 6

. ,vhIoh vould hmve rhoun the mirt8k. Yore vlthln hl8 Ova pO88088iOQ Or vlthla hi8 r88Ch."

AooordIngly, 8lnoe the feotr vere l vailmbie to th8 taipayer tbrougb the pub110 recordl), ve hold that thlr contain8 no "rirt8ke of imat' of 8uoh a neture M to COI) with- 20 the reodnd of the three oategorle8 above mntloned. The being legally aharged vlth knowledge of th8 tectr tupayor vealed by the public reeorda, the ti8t.k. here beCon 0118 Of lav uid not of faat. d-088 h.Mt ‘VA8 th.r. V. UIUD., SOr p~O8.8

thi8 Opitiioa, n0 state or oounty lien toreolomure oc- ourred for the yeaw IQ qu88tloR, and that the property v+e not time I&. Ohok paid them. we ebout be mold for taxer at m8um that tam8 vere paId a8 they otireatly uorued.

Artlale 75;16, 8evi8ed’~$tetu~a8, levier a peaalty up 8$ on tuer delinqwnt 8Ix noatli8~of 8ore 8nd provide8 6s per anaum Iaterert on the delinqwnt tuer. It 18 our oplnlon that swh penaltier .a~@ not of uffloleat reverlty to oonmtltute durerr vithin the mu given luch term la the oited 0~08.

X0 th. CM. bf City Of SUl AatOtiO V8’. Or8ybUrg Oil Company, 259 3.X 985 (Cit. m.), alty refwed to rooept the 011 coquzky~8 oheok for it8 entire bill unlerm a 88all additional tax, not legally wed; vu lnoluded in the pay~.nt. T& 011 oo&@mny wd the dded mmount order to avoid the rl8k of beIns delirrquent on all it! tuel, and lacurr~ p.naltI.8 vhloh vould have uoeeded the mount of. the dlrput- ed lter lo a Sev moathB. oourt held the pa-at ude un- der dure88.

fQ tjAlV08tOB COUQt~ ~AlV08tOQ GU COWWU, 'Per. am, oa 8Ub8e&U#u6 appe~, 10 9.W. 5@, pla%ntiffg8 prop- erty had been 18viad on aad adv.rtlred for 8810 for tUe8, and oourt held that tu paywnt to avoid tale we8 under dUr.88. viu be rica2a.d .that r.c.Qt aupmm court fir8t part of thi8 opilrioa aal

deCi8iOB8 r8rerr.d .ss doe1 vlth 8ev8r. ptiti.8, ln.ludlw fOrf.itUN Of th. r&&t to do bWlB.88 la the 8tato apa the depr~vatloa of the rieht

r

.Eoaoreble Rcy VIpder, p-8 8U. and deleld in the court.. He find no care hold% that rlrk of beao8la&dellaqwnt on aa l d valore8'tu l8 8~f-

flcIeat to ooMtitute herr, UM thmt tu vu voluntarily pcld. Ve hold there va8 no durerr dure88.

IQ City ?ort Worth 18. Southve8tera Bell felepho~a Co&ay, 80 Fed. (26) 972, Olroult Judge Sibley, reterring to reruad olrirr, 8tAt.8:

"Thi paatlce ln Tour apparently 18 be llboral vlth lajuaatloa8 before pqmeat but op po8.d reoovorle8 tit.rVlrdr.*

Aadit 88idiQ51API.JW.1~5tht:

iOn ~Ound8 Of pub110 ~OllOy, th. law dir- co~rager ult8 for the purpome of recwerlag

back taxer alleged to'b8 Illegally levied ead

It 18 th. O~iCIiOQ Of thi8 department that the tAX@8 in quertloa may not refunded.

Your8 very truly