Case Information
*1 OFFICE OF THE A-ITORNEY GENERAL OF TEXAS AUSTIN
Rononblo f@JSb Jamem
Stab Traasurrr
Austin, Taxa
rrh 17, 1943, and sbsrrr hare been quote Sroa rour lottrr a8 iollowot
r Srom Burg.8, Bu.rge8, Soott, H oi El Paso, Toxar.
rolioring prfmrt psj- Coantr Clark El Pare, nob 1x1 the nalosed lrtter8 XLPPASO ?ED.
SAI. t LOAN Total
I . . .
HonoraLlr Jrrso famoa, page 2
Vo will appraolato an early r*plr to quertlon arked in the l eolorod lottor..
Mr. Rarborrlfr letter road8 aa follarrr gTour lotton oi Xarrh b, 1943, l ddrersd to thr Xortgago fnrortrmt Oompaay of Xl PaJo, Twa8 and the Xl PaJo Fedora1 Sating8 & LOan A88oolatloa haro boon rerrrred to u8 for l ttoetlon. Both of th.8. lnrtltu- tlosr have pai& the Stato Xoto Btup Tu unaer protut over pbrio4 bo(lnnlng ie Ootobor ot 1941 up ua $1 tho proront drto. Wo 88uao your lottor 18 writton‘ la riew or reoont doolrlon of tho Oonnueity Pub110 Senior CompaaT f8. f-8, 166 8. 1. (id) 395. Ho ruitr hare tho Btato Treasurer under bate booa filed galnrt the prwlrlonr Of Arut. 70574, but it all olalm oald bo join04 in one rult, ~0 would prooerd with the riling hate JOU adtire w whether 8ame* We would llko the Attoreoy Oonwal eonrtruu rtatutr lart to Iuan 90 da78 Sror papent .aentloned oi the tax eador protert he oon8truer to moan 8tit mu8t bo iilod on aoh tax wIthin 90 da78 that We would like to koar rror aster the t it we8 paid. rou furthv v I thi8 rogti at vour arlle8t ooatenlenoe,m
WO l 88tme Mr. Rarbor~*r aentloa Of SUbdivi8Ion (d) br Artlele -8 8 tfpaga hleal error ana rhall dl8oua8 hi8 quertioa wltk rupoot qb Bubd rlrloa f (b) a? raid Artlole.
Seotloa 2 ot hrtlole 7057) prwldoa in part! Wpoa tho paysoet or rooh taxer or foeI, l o o oapanled bJ 8UOh writton protert, the tax-pyor hate ninety rhall from raid date within uhloh Zo fllo ault for (90) day8 jurlrdio- rooorrry thereof any court or oorpetent tloa TraTi8 OountT, Texa8, aono othor. . .*
Thur
in uaamblguou 1 uauge the under11 od portioe un4er * t- 18 Art1010 8 t8 ill.4 thlr quotatioe provide8 that aleotq clay8 rrom the date of papent lrust bo 008menoed rithln or tho tar.
Honorable Je88e furs, *3 paae 2a 0r thlr Art1010 prorlrloe In Sootloa lr ude whereby a tarpyor my rile rult on th rirrt 0r a rorle8 or pwentr, ruoh rult prwlded is oommoeooa rithle elaety the ant0 or ruoh payment, uy d48 tr0r thoroatter add 8Ub8Oquemt pwenta tho original rult by ray amoadlont, prorIde ruoh ueabent8 ro made within elnoty fro8 4~8 of tho added tax. To hold that a tu- the date ot paymet paror w pay rorlor of tuo8 under protest and may tile rult at any time not xoeodln6 ninety 6~8 tr0m the date 0r last payment would be lugelr to 8ake uneooorrary and ruporrluou8 a ruler of tax payment8 the mdo 0r handling provided Seotlon 2a. In Seotloa 4 et the Art1010 under ooa-
Yoreover, rideration to is udo tho duty of tho Stat0 Trearuror transfer proterted tax08 into appropriate State id8 ‘ii brought within tho tlmo and within the aaanor* rult by thlb Artlolr. It a taxpayer vore allowed pr0rld0d in a rerlor of proterte6 await the tax wont8 an4 to rile rult r0r total of 8uoh payment8 wlthia alasty da78 rrom the payment or the lart amouat, lt obrIou8 that State Troa8urer oould never LcBow, with retonnoe to any lndlrldual payment, whether 8uit would ereatually be brought within the netted time and ru8h pap ?rol rlupense l ooount. rent rhould be trM#?e??ed In aur penre l ooouat et protorte Sneh a treoslng oarmet by deemed t0 hato been wlthln the oontem-
tuer platlon latent e? thO Leglalature when thlr Art1010 was parrod.
Ooarequentl~, et thir Dopart- It 18 the oplaloa neet md you uo ?08pOOt?tiiy drlred that sultr riled wider Art1010 7057, arut bo tiled within ainetr day8 Srom the date pyleat tax on1088 the’taxpvor hlmnelt ot avail8 tho optional wdo or rplt prorldo4 br Baotlon 2a of raid Art1010. the rorOgo:ng 8atl8?aotorlly n8wer8
TrUJtbg wa l r o VOU.? qUOJt:OJ,
Vem truly TOW8 ATTORRXY OXXIUUL 09 t%XAS
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