Ye thtnk your queatloa mst be, sam8re4 In the negative. Ia Texus, lien0 oa property far onpal exist

only by virtue of some provisIon of the Constitution ati ota- tutes. fez unpaid taxes on real estate is areated

by the Conrtitution of Texa8, Artisle VIII, Seetlon 15, whloh i0 es follorsr ,.

-8 annual assess&A Prado upon laade4 property shall be a speoial ,lim thersoa~j and all property, both.

real aa personal,, beloagkrg to any delinquent taxpayer ahall be liable to seizure, an4 sale the payment of ior all the *taxes and pensltles due by suqh BeUmqueat; and such property may be sold for the wmt of the Saxes an4 penalties due by ouah deltiquent, wder such mgulations as the legislature may provide.n

@glemntlne the eborre quoted aonstitutiotial pro- visiou, the Lag5slature of Tezar has enaoted Artfole 7172, .inaotate4 Xevised Civil 3tatutes of Texas, Phioh is vw~o5*0 ati roiioprs a *hill taxes upon real pvopmty sha31 bo a ltsa &ah property until the seam shall .hava bew @id, end fa,Sl to asses.0 my real e&a26 ahot aasesaor asp oae or more years, the lL6n shell be go04 for every year &&i&he should fail to assess for; aa4 he qy, 11sting”&operty for tame eng yeaz thereaf8er, aaaem the baok taxes due thereoa, aaaording to the pro- tislone of this wt.*

The lien on land uu id taxes, cxlstirq by virtue a? the &3,ove aentloned const 4” tutional provision and ntatuatory enactmnt, ohly for the tmgaid tsrav is 8 liea as3asaad aJRias%. bhe pErtfaa6kP land; lien is orvatad n0 oa yeroosal proparty, against the land ?or uupaid or OR other 0,” land. (See Rtcheg ‘1. traots ox piraels A?oor, 249 9. I* 178; Davis v. vest, 5 3. 7, (2x2). 870; State v. Runt, 207 3. V. 636; :Sate Xortgage Corporstlon v.

Ludwig, 35 3.3. (2d) 57, and 48 3. Y. (2d) 950.

ln ease a taxpnyar bwna~ seprti?ate tictots oi Zand each 3epaPat.e %raet is incm- and a44448ea. them separately, berdd with a lieu only for the wpaid taXea assessed agaimt that mrtieular tract of Isnd. (See Xiohey v. ‘&or, supra; 63 T4.% 819; Jodon ‘1. City Cave v. %ayor ai City of F?ouston, v. Baker; 49 Tex. 463,; ?Xolt of Brenham, 69 Tax. 665; Sate T. ;hhita @3’UQtY -.%Itdr %&SOVdCEeQt 3mriOt h’0. 8, cOE%ii. Of (2d) 369; .&?arrks v. Stste, 29 S. :?. (2df Appeals, 63 3. B. 918, error refused; 2it,ks v. Kills, 19 3., 3. (Sd)~ 99. and 48 35;. Z. (26) 941; ‘Pow12 of Pleasa3ton v. Tanoe, 4 ,:3, .ii. (Zd) refused; !&eCombs 247; flofrbmm v, good, 250 3. 2. 835, error v. city of nookpOrt, 39 4. 2. 988) OUT csurts of ltxtb rdost have held thar, a tax- payer, owia:j; unpaid tarea on dlfterent tracta of land which have bee? seprately assaaaed, say elect to pay the taxes 01, tiny one (or aore) of aa3.Q traoLa v , a-.d thus rreree mid lmd on which ha peg4 the taies ?kon the tax lien tbereoa. (3~ ;ilchay v . xicor ) supsa, and Eofrmenn v. ;iooQ , su~ral rwl pw’;erty doss not exht favor by reason of any unpfd taxes assessed

of Amy tasizg udt on gro;erty ay;siAst the mnex of the real property. perlruizal (.See Xetc Y. :Iunt, supa)

33 alao di,,ect your ettezition to the latter port of Art1o1e 7324, Y. A. c. 3. of ::4x89, whioh 1s a.9 follcm3:

* . :Vhenever any person, ok pbrf~ous, rim or corgmrstioi shall pay to the tax collectcr taxes, the , penultics errd costs dxw?i by the delinquent io%8I=eSt tar records of t:ie own+,y ta be duo and unpnid against ar:y tract, lot or parcel of Land icr all the yewsa For whiah texm may be akiowu to be due aad onpaid, prior to the instftutlon of suit for the collaotfon thereof, the *4 930. . .