“The bondsaen of the ,Ct::Tte hae puld Into thr .?tete the amount o? such partial payment of mch drliaquant

taxaa so oonvartad by said offlolal wac alloo::tad tc, t&u State. ‘me Coiact,y has in (I suit aminet the tar. collector and his bondsman recuverad judgment for the ocunC~'e part of such adinpbnt taxrr. Wndrr the provlsioa of 73361,, Rcviaad Ftat- 03 all fie vslo?aa tbr intarast end pnalt!e8

utus, taxes thfrt wcro dclfnquent on or bafora 3ulg 1, 1940, erfl rmlttad if t!le TaXlJ? i3rpB Jwld In f&l1 on or before IPovomber 1, 1941.

Van thetie taxpayers MO have a?ade thsee psr- tie1 payment8 on their delinquent texe8 now 00~ la and Lander the bulnnoe duet on tha taxer) the paymnt of penalty and lntersat7 Xn othrr wordy, ado they oooupy the seine statue ma If no par- tial paycwmt had bawt A&I&J, or,would they ba so- r,uirotl to pay penalty and lnteraet?W

‘iloucr Bill 76, ,ioka ul the 47th la irlabura, 1?4l, her brsa oodlfiad id Vernon's aa Article 733 t i end providea In.;F8rC-.aa.jZQ~~~~;*a!..~ ;I'

“That all interrat and psnaltiao that have aacrued on all. ad valoram 8nd~ poll tsars that wera dalin@mt on or before July 1, 19&O, duel the Ztste, sng acauntg, oemon rchool dlstrlot, road district, lame Improvemnt district, writer lru~rorefmnt (1 is trlti t ) 3rd wrtsr oc‘ntrol alla ir- provamu~S Uictrict, Prrigatiar, Eiat&ct, and other Uefincd subdivisions cf t&e Et;te (3~3, rubjeet to the prcvislone hera%cbefare and herelnafter con- tuincU, such interer:t ?nE pencIties on dalin- Ti:ent. ad valorem :.nd roll, texar due Cities, t.3wc.9, &rid vi1la;ee , 2~16 s~ecir.1 school diatriate, and iudegzndeat EC~;C.C~ fiictr:ot;,) s!ssl.l be s+nd the 8m6 0x6 :sreby ;.zovidsd said ad valorare selsased, c:i:,d X011 t.?Xte ~1’8 giid cn 03; before Novsdbsr 1, It is ~rcvidod tL::.t t:.a 1~ ovisiona hereof 1941. s.ti.911 net appl-, to cltles, toans, :*nti VSllapeR, and 5 odependant and special schocl : is tricts, ec!iool Cif3bsicte, unlees arid linti. the +y~~ernSn~ l~s?.~: of sr~y Filch city, tows, or villcsl;r, or spe- *3 ala1 rohool aletriote, ana independent town, or ,tlUagr; or rjwlal aohool district,. or lntiepena- enIt bohool dintriot rtna8 thet uauras$ or exaea- rtri.~,d~ratait-Aa :Che~ patent .di aa ~valorea and 011 kxia h*8 ~~odorrodi gala thali an .extenbion of t %a l for thr payment of enoh'delinquent ea veloreat oaa poll taxi8 *Ill promote ana aooelerate ~the ool- boar . &eotlon thereor, whereupon rueh govern rhall adopt a re8olotIon 0F ordInanoe et drnolng '"f ~raokflaUln&,. and~apon.tho room-ding oi:.saoh find- irrgr.,ot, hot. the-prOvlrlm8 ot Bhi8,.Aot, rhall ba.

- .:’ .in.~full. roroo~ and :e,iiect~-so to’ my paoh,: olt ' .:or:tlllage,~.or. spstiial.bohool .qistrlot;:or 418tzlot. ~1% %n herrby l xprearly

.~'~~.GTpatieat,80hool : _ : ..,8na '8 r 0IfIosll~~ldc~ th8t pepsltk*.and In- .L $i.$wke herela~rrls~re4 a%e raloarid only on delln-, "

i- ., :~ qq8gt e+,ralorei!~'an4 poll taxrr.en4 onao other . . :tiq*p..'., ~..' T

' n* * :+

%OOi 3.~ Anyone deslrin(l to pay st one time. all the d~lInqaen$tare8~fox only one year wherein ruoh taxer.arr arllnqurnt for more than one rear per the 8ame ..buit. ahall ha~e’the :ni@t.to mmlr8ion.of penaitlea an4 lntere8t; .pr6vl&ed, ,.

howwar, tha.D.;a~ per8on8 avaUIn6 them8elVa8 this- Aot rhall~be~nqu%red $4 of $he beniiL8k-M $ar all dallnquent,ad valore&taxo8 aae the State ana ooantqf on~any. 8peoltlo~ 'plea* of property on ..:-’ rhlah, Mob: t8xrr atie d,oUnquent berore the pun-

altIee~.and intorunt m8y be relea8ed a8 herein protIded; oonditlonea t&t a 8ix per sent (6$) panalty on the total amount aelinquent~be paid on woh property.

n* + *n the. above quoted beotlona

Tkhdepartmeat oonotnrea or aale ~ourr Bill 76 In opinion iw. O-3657 ana hela ae r01~0tm t

wOalr ~optaion 18 thet undar the Aob n6 pamlty on delinquent taxes will be chargeable by the State sna County, or by other politlaal subdlviefons