Your letter A utborlty is now 08 OOrtOiA BIIW state as questions arise IS8 t0 th 4 of this ucmeyt wlttr roferano .

bid in llau of tfms, r3tsts Treataury’f pfiyaent nt authorize oolls4tora, should tbO tho.&t*te Treasurer? ney 1s &13 la to the Count7 Tax ouu the .%osesor-Collsotor ‘4. In State Aid Counties, euoh as NUOOOO, if tb* mney 1s paid to tb6 Assessor-colleator would tha soUty a poctlon that la atithorlzed to be remitted retain to the County TrQoOwbr for the p8pent of malntenan0s of sss walls, 6to.v

363 All proparty o-cm06 by the ‘Jnltei la, ~tstes tror, tamtlon. ;~rtlolr 7150, 8. 0. S. exwapted OUT atttuttr, 3~ olrtue or vt:riogue sots paastd by the States Congrbaa, :hlted authorized A&&nfstrator tha to mnka aAAUd1 pSpxnt* Publio IIoosiA,:. tha FbdrraA Authority Of 1A 116U taXr-8 t0 tha ^[15] ‘tata aAd tha various looal aubdlvfalona of the :;tuta in which real ;‘roprty la aaqulrod by the iio;lsln& Authority. i’ubllo 849, 76th COA&f68S, 54 Statutoa, 1125 (aa amaAdad by Pub110 42, Publla 137, Pub110 409, Publlo 522, end Fublle 729, 77th Con- Pub110 9, 77th Congrea8 ‘Tubilo 73, and publio 353, gress), 77th Congreeia, Pub110 671, hlblfo 781, 76th Cor:greas. It ~111 ba noted that upon tha property iAtOlvad 1~ aaOh of tha Fbdrral .&e, the Wnistrator le iutkorlzed to pay “in 11~ of taxee” an amour& which muld be tba l pproxiniata aquiralent of:tho a.asunt of taxes that would ba $aid upon auoh rsal property if auah -- pn,;srty wara aubdaot to taxation and wars not cxeavt.

Slsoa there la co llabllity Upon tha ;Jnlta;l States

to ;a7 thb SW autkorlzad in llau OS taxes, ally sUOb LIume QO Paid to. tho Stnte ~111 be ln the nature of aifta. %r haoe harstofora held, 1A olv opldon No. 0-2042, that only Laglalatura 0f this state 16 autt:orlaed to roospt dirt8 oa behalf of the Stats. ‘Re 6AOlOSS h8rOVdth ii COPY Of WAOh It nrlgbt be pointed out that iOr the aa.M reasons OPln~on. tbo Lcr;lalatura tb only dopartaant of tha State*8 tht ~~rrnant whtoh oan cooept glfts, it Is likawlae the only ~atartzient or the golrorment whioh oan rejaot gifts.

32noe the Lagirlatura hss A6itbOr eonet?ted fUX

*a!aoted, OA bebalf of the Stata, any 6~s that hare baaA or QY neraefter be tendered to the State in 11~ df taxaa 'WA the bndr in question, vo thiA!s that slay auah aUm t6A- dared to the otf:Oiala of tha State under the authority OS tha -‘*feral Jota would ba *mnay the atatW of whloh ia umleter- dnedm WithiA th0 ~bithlng Of ;.rtiOh 4388, v. fb. 21 %&an6 rhat It ShouLl be d$apoaed of (18 therein dlreoted.

l rt1ol* reads, tn part, aa follona:

*The Staba TreaIIUrw shall reosivs bilY fro% the haad ot saoh dspetrsnt, , , . a datalled llst~.Oi all maoA retitting rmnay, th6 status 0t whioh is uoaatar- aned whloh the tb?zo Vih@A it la 8WUittAg 6an be ilhally t*ken into treasury dapoeit raoalpt ahall ls*Uad by the Conptrolla; ;o; tha dally total of SUOh ra~ttaaOos rn oaoh de ‘artmAt, and the Ca6hlar thr keep e oash book, to be oalltd ?~aaurer*a %partrent,,.i sll E aQ3Penaa oaeh book* in xhloh to enter thaao deposit rO- oalpta, and any others lasuad for oaahreoalptr, for **hioh ~10n. coo. 9. Sheppard, page 3

no deposit warrants oan be Issued, or whQo their _ . . 1. ~- issuance 1s delayed, Aa aoOn as tne scams or mmay 80 placed with the Trsasurer on a deposit reoeipt la aetQminea, it t3hall bQ tranarerred from the euepenss aooount by placing the portion of It belonging to the Stats in the Treasury by the issuance ot a deposit war- rdnt, and the part round not to belpng to the State ahall be refunded. . . ."

%'e must, therefore, answer your first question saying that in our opinion auoh sums aa may be paid by the Administrator, *in lieu oi State taxQa*, under the authority of aald Fade&al Aots, am be paid direotly to the State Treasurer and should be placed by him in the suepense account Qa "!aOney the status of whioh is undetermined,* aad the Ulti- MtQ dispoeltlon or wbioh should be made in aooordanoe with thQ dlreoti0n 0r thQ Legislature.

Suoh sum an may be paid by ths Administrator ‘fa lieu of taxsaw oi looal politioal subdivisions should, Ot QOu&sa, bs paid alreotly tb the proper looal authoritise, ard not to the Stats measurer.

Baring thus answered your first queati~on; it be- 03mQ~ Ullheaessary f.or ~8 to diacues the rQ!nalning qUSStiOnE In YOU& iettG. -teea

Trusting that the above fully anSYIQr8 your inWirY, IQ a&Q

youre very truly ATTORNEY GEXERAL ‘3 TEXAS PowlQr Roberts Assistant