oarefully oonridsrstl by t

request a8 follorrr

rawn from said da ahall be paid red bl tha oounty g a aounty l udltozi nst said and apprwad bjr tha S-t of 8alU county and the dllrbumrd on such approved ts dram bT the aounty trraa- ala1 or a ocrunby eaploper whore thoriimd to be paid Srom tha orricrr8 Fund is entitled to reost~e oompea8atioe if *2 Honorable clifrord 8. Roe, F&g* a

said offioial amployea i8 lndabtod sltbut the 8tat.e or county aa proridul In Saotlon ‘I or the so oalled *orri00r8* Sal- ary .Lawr .

“If you should find that a oouaty offloial or, employee who im indebted tom tha Btate ooUoty is not entitled to reoeir* compensation fmm the Ofilow8* Salary -4 until mid indrbtednetm hsa bean paid, than plrse advim me if daliquant taxer ara aoa- rridrrad as lndrbtadnae8 again*8 tha State or county if 8aa.d oounty official or employee has been notified in writing of tha amount mhioh 18 due Stat* or oounty ln &llquant CaXW.

Tha laws of the State of Tans protilde the maaner in wbioh, CoUnty Tax Colleotor- Annreorfb may send out notioau to fodividualn when their taxer are due. This in my opin- lo5 ir a direct acknowledgsaent of e debt wbleh la due the State or oounty an lndl- vidual, and 1 hogs that gou will 80 aonntrua thin partloular Act of tha Legislature so aa 80 iaslude del~qusnt taxes au eridanae of indebtedassr agdn6t the State county; and that any eOunty offlalal or employee who ban been aothorltsd raorlre oompsnsatloa from the Offioers’ Salary Fur&d may not IO- cslts same if ha has fallob to pay deliqueat taxel) whleh he owa# either to the State or county.*

Section 7 of Artlols Solee, Vernon’r Annotiated %XES Civil Btatutss, read8 a8 follow81 wao. 7. All monies dram I FOP @aid

Offiaerat salary Puad or tide *hall br paid out only on rarraBt8 approved by the aouaty auditor in oouoties harlng oauotp auditor; otharwloo all elaiam againat aald first hare been aubitod and apprwrd comdm~cumrm* Cotlrt of sat4 county anb the aoniea rhall br dlmburaad on such apprwed olaims by warrants drawn by the oounty trem- urer on eald had.

i .-

I Hsnorablo Qllfford S. Roe, Pys S

'?rowar~a~t8hall bsdrarn onsaid fund or funds In fevor of aq psnoa indebted to tha etate, county to raid fimd or iA favor of his agent or aneignes until saoh debt i8 paid.*

We GuOte from 61 Corpue U$#Xl5, pages 9+1-e and 3, as follows:

"( I 4) 2. Tbxeu not Qabtr. A5 the obligation to pay tax%8 doe8 AOt rest DA aa7 COAtXaat OXpress or iaprisd, OR UpOA t&5 oonsant of the taxpayer a tax 18 nota debt in the ordinary sense ot that wordi although it La n liability obligetion and nmy ba a\. debt wider a particular statUta, or In hisher or enlarged 50~55 of the word 'debt*, as umbracfng aaX kind of a just damsad, and in mm3 jurisdlOtlOA8 a tAX i8 held to bts nothing asoro than a debt dum by the oltlesn to the taxing -5.r. The obJ.fgatioA to py taxes not bsing eaAtraQtU%l, it fOllOw5 that tax88 (ire not asrl3nabls a8 ordinary dabt8, is expreas4 so provliird, nor are uQesa it they ths rrubjeot of 5Ot off betwean the tarparor an6 the statr or muni8ipality, nor do they lntereot like ordinary obllgatloA8, saws draw vtfure tka statute 50 daolaras. It i5, hnw- ever, the individual not the property ahlcrb pays the tax, although ths property lo rssortad to for the purposs of ascertaiai~ the snow& of the tax end for the ?urgoo% at its aymant v&era ths owner mker snforeiag default. But P t ha8 beon held that this diatination is too refined for any practlaabls prpoee .m

We qwte from 61 Corgw Jude, page M3, as follows: I 1239 I (2) Sot-oft or eounterclain - *( es a tax is not a debt in the ordinary sense, nor the liabma for it fOW6ed Ubon OontreUt. it cannot, unless the statute 80 pioriaee, be - off Or oounter- pai6 OF nieohar ed by mitt&g & olaining agains it a debt hue frcis the Auni- olgalit~ the iadivldual taxpayer, and still less of course, debt due from the oollecrtor taxes in his private alpo~4tr. . . .w *4 Honorable Clifierd S. Fiw, Pa&e 4

Pt Is au, opinion thut the tom "debt" u8.d fn Seatif!& 7 of Artiole 591&e, V. A. C. S., aupra, ahhould br const&ued so a6 to give it itn usual end ordinary manIn&.

It is OUT further oplnlon that aeunqu4nt taxor duo the county arvl state should not be conetrued indebted- ne6m to the atats or count~'crbdffr aa+3 Section 7 cS the above quote4 statute. Thin aonstrllation 'of tha rtatuta has boon heretofore adopted thf8 department. Bee O&dliOif dated August 30, 1898, written Hon. A. lr. Gray, Aasirtant At- torney Osncral, and rsoorde4 in Vol. W&b, p. 896, Lot8er opinlonm Attorne7 General of !JJoxam. a aopy of which ia l nolo~e4 herewith Sor 7cur iafcrmatlon.

AT.~!ORWW@EWEWLL 0F'FE.X.M Wm. 7. Faoeiag Anrl8tant