Case Information

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*-..:.o OFFlCE OF THE AlTORNEY GENERAL OF TEXAS AUSTIN

Ronerabb B. 0. Ral, pags 2

In 8oma lnat4aou 1t seena that the ro4l e8t4te in~o1r.r the hosortoad and in l am iFlrtanaea it doer not..

ft ir novvell l rtabUhodthatthelienprorided b Seutiott u ot Arti8k VfII of th6 Ctm8titutioPl end Artlalo 7172, Reviired Cisil8t&takr, 4ttaoherr only to rsoh repmate traat. IX- parad of land far the true ae8o88ed qaitut it, ‘Rlt&o~ v. J&oar, 249 8. U. ITS!, Supr@w Court XWlr f. Uo8t, 5 a. u. (ad) WoJ St4t.a V. Rid, ii07 3. Y. 64, Sat.8 J&X%-. (aa) 267, (rororred on

g4ge oQrpor8tion *a other gouada), 48

A htraertud Uabls for taxm ubL@h UFO Zava cat7 Qr 84n Aatotlro *. Toepptrveln, Uf coust). XII rbbition to &tale VXXf, see

t1o.n 15, of our 0on8titut10& seot1on 50 or Article xvx, Of our Can8titution, and Artl.alcJ ?a798 ROVlmd OlVLl statlater, eela rclr tax88 0th8c feher proteat, the hooratwd 46pht thuI thq t6xe8”duo SpnI rwh hma8tead. &ho eaw oS-.ptate va Irunt, 207 a. Ur 656, the \ held t .

oourt .’

‘934t voigree Vlth the trial aburt rtoto did not &we i lfea on the land to 8eauro tho pa t ef'.aher the poll twr 84.

8OSSed a@n4 r- the tl?ilum808 or the taxer &a- rorred &&¶aat

rhl at gwronal

th8 taxes 4ro neF*r 4t axpre88ly m4de 80* 2 ?

l!h8lient%ra4ted~80

th8 oea4t1tutian

for tuer u8e8

8OCUth@liUlUpOtIW4l

w Artiolo 7528, ~eZ’nOU’8

v.u&d 238s Y &55-t& &ti, (ah. .&ttaie %li .i. ;.

EosLombl*I. D. mu, page3

aollo oto r to l oaopt th e ottorod papant o r au intC.FOSt, pUSC&iOS, Clld 608tS &UC urd -8, anpcld upoa my lot, traat, ow p4rael a? ha6 88 8han, by the &lla~~~t tU reaod8 OS the Cot&r, 8t w tin* b&WC Suit 18 fib6 tb#M- tW, Md t0 i88US hi8 UCOi~t th”l’~iOz’.~

In tho QUO of Riehay v. J&or, 249 9. V. 172, tb .

Sp~&o M oOu Pt l tidt 'I U vo ray that th0 Y= wn- 8 tl’45t8

ttOt & ihi tU08 U8U8.d 4mbSt Of rcmd ti Sll?Ortitf, &d tbpt h4 UUSt paf tha tUt08 OU til th0 tMCt8 bUfOF0 4 StJbtUtorj PO- asipc toly 1IlSU0, aaQ the ‘Lien on 4ny oae of them My bo dtSOhW’~ed, thw, WlttOSt4, tQz’ 4kU prautiaal purpodos, ve have dwlarod P lien OD 8U, hi8 tlraatl) iOr the Z’08p0OtlV8 tU.eS due Oa In other vorQe, VQ have in roetical UOh. 4JlfliQ4tbXl hOi 8tatUtlJ8 lmpossd P i8t1 YbuPa tha;Oonttbtutlon h08 ad done SO. . . . ‘.. . . ..*.

. hkd6P th8 l aOPtlFUtiOti 9SOViSi0U b0rwe’tG,*t&

traat of hi8 Wnd frw

cure the ttUO8 levIed

SUbStanti41, 8nQ real ad by the COnStitUtiOKl by ary obliglttfon tq w 4l% 0-r t0%08 due w hi% It Y0 -VOrcl tO 887 tbtthet~~ o&Ulot&M~tthb *U#I W.O&8 tract oS.hir 1nnQ *it&out paylog -&I all, OF pp 3 i.ng cul 0r hi8 t8XO8, in it8 fiB4l effect him,.

81 previously ntatod, vu vould be mqmling l lion not prOVlQ#Q by the 00lI80 itution, er lapoa- ~sqturi-dlrtFClt&notV-td bfttmt&- - StZUMXlt. The ~~eaeral ml. au hue due auet bo orrid 4t one tiu 18 pot fc be 80 blind- ig mi0w0d 08 t0 8uwm th0 plnin lpclu~i~g 0r -' "i,s, ‘ ths 0rgfm.l~ lav. .-.i .:, " Wa 4re of tha epinlon th4t the tu 4g4lasI i&h rep4rato trwt or ptbroel of land,

772

Eonorablo II. D. Hsll, -0 4

in- 80 tcr a8 or pqmeat 18 oonoorned, rto tax, and mar be i8 to b8 os$8Pded U 5 88 paid WithOUt t= at the @II& iE@ flm OtheP t-8. dina m ri t or payseat Ud.St8, the StatUtOm roaript 8hou d isrue aorrcatly dorarfbing the prOpSPtJ at& th0 ttIX, &Iiting: the OffOOt, Of aOItree, tQ t&e p c o~rt~ l tttally lnrolved and the tax aotually paid.

UO am Or th8 bpini~n th8t the tU aqlleator aennot t ten&red J'4JIMnt Of tursl r&U80 t0 MOO rrde@rrb ag8iMi rwl estate, K v other hwatefid or ad, titho~gh tho t6xp8yor Uy QUO t-8 UIlOSWd fW the SW yo=tiR pP8& PF PW, rOS? th%S VOuld b. trntrnolrnt t0 CrO4ting 4 li.tl UJ’OIl P84 T OStatO SO? the CO&BOtiOtI Of pOr8oIIai JXWperty tU8B.

ATTORREJLORUmauL OF PRXAS 1, ., ,

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ATTORN'EY GENERAL 0~ TjQ&s