Case Information
OFFICEOFTHEA~ORNEY GENERALOFTEXAS
AUSTIN
Ronorrblo Dan Vi. Taokson
Dirtrlot Attornar
Rouaton, Torar
D4rr Sirr in ina
tsraa rlll not
alonthB ima JP
Aauereor an
h a ey8tea br approved by d ir ruperriroxy power to forms otbsr regu- 0r 0tb4r orrlc4rd Kurt th4 rpproral or county, Texas, undrr pplloab1.r atatUt44 got4rn~ EarriB county, including Art1014 1656a. Yern. Ann.
ClV. stat.9
Hon. !&A ‘;I. Jaokaon - Pag4 2
“4. no tha obllgatlona 0r th4 0rfb cl41 bond or tha Aaararor aad Collator ax- to mnl44 apaolal l oaouat tead held to paymant prior into bhr County Trramaror?~
Yootlonr 1, 2 and 3 or Artlola 73450, P4mon~r Annotated Oltll Statut4r, rradl 1; 1937,
“aeotlon and arter 1. On July taxpaprs owing d4linquont Stata mud sounty taxes, toth real ratate pcaoaal oored~~& to pay auoh pro shall be pralttsd rty, de1 It qqnt tarea in partlal l ynwnts under a aptam whloh ahall ba hero in arter provided ror. ,., *Partial papunt or lnat.allumat
? be oreated
aaoount sy4t4m “310. 2. The Aaaaasor Collsotor or Tax44 of aaoh oounty of thlr State ahaU oreate and eatabllah a partial paymant or aooouut yatem wharaby all inatallamt dallnqusnt taxpayer8 dealrlw to pay th4lr taxaa under tha prorlaiona of thla Aot may do aoe or lnatallmuntr~ 0r
Wmb4r tb4 m-t 3. All paymnta rsoelvad the
*sao. Araaaaor of Taxer Utkdar tha and CoUrotm proorlal~na of thlr Aot ahall ba dua md sf- (20) monthr mm th4 x abla within tw4aty ate 1, 1937 mah pnpantr bsing drrr and July payebla ln tan 110) equal i?MallwitO, proI tided t&It rim payllwult auoh partlaf
apsntr rhall be aada on or bsiora Saptenber f., 1937.9
&I. Dan W. Jaoka~n - Pa&e 3
IA prori4lng that all papmats rroelrad uudu the Aot 4hould bo due and pep blo vdthin twanty iron tha date of July 1, 1937, it la our mmthr that Seotlca 3 had th4 4rr4ot of &iog tb opiaion Aaatoporatlvo aftar tha 4xplratfoa 0r aald tranty
. &oh, w4 unduatand, ham teen tbr lntupra- tation glaard upcm tb Aa by the Comptrdler~a orrloa and all oounty 0ffiolal8 *ho had aotad tier tin statute. .rSawuing your firaD quartion, it la our opinion that 18 not AOW in ror44 4rr44a. Arti@b7Ji& [34] fto* l adr rsa ouraalvea your rourth qtE48tiOA. ThS 4bUrta har4 mfer parsad 00 thla oxaot qu44t;OA 44 far am wa hato been abla 80 rind. IA Howell T, State ll& 3. WI' (2) 747, a Oounty'tPx collector had moeire batal& d of dalinqwmt taX41. U4 ma chargs~ rdth nnnt p4yn4~ts having ml8approprlat4d aoma 0r suob runda, it being al- 14ead that 4dM ser8 public ?p4tey8 and oonrioted. Thg Court or Crirsinal~Apgmlr suataln4~~th4 oonrlotlon. -In 125 3. 8. (2) 1097, by ttte 3s~ AAtOAiO 011Ver To LiAdMy, Court of Civil Appeals, a ds uty tax oolleotor had takan irola a taxpa~ar Oha sum Of 3 ,900.OO in oash 6nd had t Faad 8 oertiliaato that all tax44 dur by bin h4d b4en
. Ap rently th4 dsputy navsr p4id Wa to hIa-pr noipal. r ‘%4 tarpayer oued tba ta havr aald aun of 34,900.OO proparlj oredfto tax raoeipt 103066. The wr4ty on tbs bond was a regular aads a put?. Plaintifr peYaU4d in both the trial OOUTt Mb m4 cIUWt Or CiYii Appb, it ba held t!mt derandant tax oollsotar 146 ratog%md ta day 9.l ability the ground $hat 1466 thaa th4 full aaou~t-dw had baOA aaosptad. ‘Pi14 oourt pointed out howrtsr deputy had ra resented to the taxptyrr bat tb &b 900.00 ~44 Tha Supr4m Court refused 4 writ oi arrori wsi0 P fmt. arm ~~rloea Indemnity 00, ‘I* Xeria Ind. School Dirt., 1,7 s. w. (2) 682, Waao Court of Oi~ll App4SlS~,ODiAiOA by ,. Judgs Alexander, error dlemlaacld, wo quotrt
Vho fund4 alaapproprlated by A.rrio&ton were oollaobd b b&a olalmd 0 bo , The appellant oon- dru th4 aohool ul it w6a n4o4aaary ror th4 district t4nda that to allege asd’ prove that it had authcwlty to tax08 boa ~464 I 14eallrvy, and 14~ f404ired bt ATAAOOA w4re ao- that th0 rUd4 tully due tha blatrlot by the QxOg+V Wn4C4 ga guoh taxes: to mab ~Th4 bond bouud th4~6~4ty good a~& roimbrrr dlatrlot th8 [4] ; poounlrry low rortgdxm ob- :2%l t Or IILOA4y. 44OUdt&44 Or Other D+rSOnal llgrg, pmp*rtJ thr pr~olD*l tb poaaepion of HOA. Dan Wr JaokrOA - kSg4 4
or ior thr porarasIon ob whloh ho I8 roapondblr, by any act dlrhonaaty OA part 0r sald rinoi- pal ti the dlaohargo of ths dutI4a oi him or ip 4s or~poaItloA am met rorth in reld l tatearnt rrferred tOa MlOUAtiA~ t0 lSrO.Af 01: 4mb4ZAbA4At.' Thr ~,..,--_.c.~~ iUAds OOlleOt4d by AzrlAgtOA W4r4 rsoolrrd by bla by vlrtuo of him offloo am tax oollaotor am olaimed to br duo the dintriot by tb poprtr owmra ror tha u4e end ban4rlt or me dirtriot, en6 It waa him dut to ooount to the dirtriot ror awh funds rogar d on8 oi whothor tbywsrr logally or lU4galiy oolhotad propr*tr oimar8. rroa t& Ha was tha agent of the dlatrlot oolhctlng the taxer, and uhatsrar oaaa into hia hands as ruoh Ii any of bsoaas tha property or hIa prinolpal.
auoh taxrs w4rs illegal4 ooll4ot4d troa tha pry Q4rty ow~srs the dl8tdOt AOt ArringtOA would for a raturn thsreof to tb &a=~- rsaponaibie be p4rty owner am Th4 dIrtrIot th4reforr beosme M- titled iumls regardleaa al whether that to tbr wer4 14gal4 was entltlod oolleotrd ths proparty owaara, and rroa to rwofer rrom thr oollroter’r surety, upon hi8 iaIl\rtr to aoaouut ior meld iundr. Webb Countr ‘I* Gonzales, 69 T4x. 455, 6 9, 3. 781; TarraAt CouAty T. FLogera, 104 Tex. 224, 135 5. il. 110, 136 5. i?. 2551 County of G4lTeatoA T* Galrsston Gem Company, 72 T4r. 509, lo 5. ‘x. 583.m
i\'e ar4 parauaaed tba t your r0wth quest Ion should b4 answrrrd fn tha afrlrnaatltr. ~eererthelsra, the exaot point hem n4lar t44A paaa4tl upon by our app4llatr oourta aoi 14 resp4o)iully l ~~rst thr lA4drlaablllty .aC IAaWurating a proc.rdure oonoerAlA& whlah ,tirS fr at l4ast S&4 question 4urety@s liability.
Ws &all AOW devote o~r841o4o to your remAd and third questlM6~ The iaot that tihs acrlleotor &ht br r4- sponalbla ok his ton6 for ooll4ctloAI handl4d ln that way dwa not IWSA that it wolild to a proper prooedurot
Th4 Coaptroll4r ad?l44a w that hr ha4 netec et tamptsd under thr ru14 making powers &$YOA him Artlolr 4344, .kavleod 01~11 Staktra, to author144 suoh action. On the other hand, h4 t4118 us OA stery OooaaioA tht th4 qucatlon hem b4rA pr4aeAted hla, at kast during tbo
Xon. Dan 3. Jackson - P4go 5
pr088nt aUmlnlstration orrice, ha has aLvise - except during the life 0r art. 73450. In acalnat it Art. 7260, ReVi88d Civil Statuter, the Tax Colleotor la required to uake monw .reports Md to faake payment the Stata Trea8urer a monepu oolleoted by him ror # the 8tate durlug said nont . Cults eviaent.lJ t&a rtatuter rlxlng the bond8 oi the tax oolleotoz, Art& 72.4797249, Revised Civil Statut48, were enaated with the provlalons of Art. 7260 la miad, and in the view that no 8uoh a fund as tha ona propclad should be allowed to aaoumulate. ae enawer your seoond qucstlon In the negative, ln view oi rhloh we do not deem It nuoaoaary to fur thar deal with your third quastlon.
It may not be 8mlos ror us to ramMan that a tarpayer mar pay hi8 dsllnquent taxes due for a parti- oular year on a gleoe of propert without paying do- llnquent taxes tar other ye4r8* The Comptroller adviser that he haas alwayr pemftted this to be done.