BY Opinion Ho, O-gllN, addressed to you, we a& vivod thdt it was FrOpUr for the Qouxkty Aseesso~-Oolleotor to ~~3055~ an4 OolleOt the Olt9 tares for the olt9 Of BOW Uke an4 thnt thb valuationr fOr the oity taxes should be the 88na as t&F30 rOr stM.0 aII4 OOUkIt9 JjIEpOOeEt ill@ mW of no reason why these olbp tams may not be prepare& UQOQ the same roll an4 the etatemaut~ laada out upon thr aam paper for both olty an& cloudy tens.

Your eeoond que~$lon, as to whether tha oollootor nvlg aooept the 8tut.e a14 oounty taxer an4 lasso a moelpt the-for without, at the #am tim, oollwting oity tuea, pseaants a more 4lttioul.t question, In op,Lnion tiBor 0-l262, we held that a Tax A8erssor-Uol.lestor may -8 a+ aept paym0nta r0r oouaty Baror uJl1sss the atat-0 tax.8 cm paid at the same t&no on tha ama pi600 or property. Au, thority ror this opinion was based upon tha 0880 or -D:-, tr, TXOXPSON, 8blS.W. 277 wharsln the Oourt of Olril Ap pels hsld.that a Oountp hia Asmswr-Oolleotor my refuw to 5000pt p0pmt or property taror unl0~~ th0 mw, who is a resident of that oountr, at tha eanw time, tmmr ptiphm 0r hi8 ~0s~ The oourt in that ease rru&aImd tar. pre;;li4it9 of a ruling or the Btate Qoniptrollu? to t&at

l Clearly the clomptroller has Jurisdiotloa to oaak;r riilea relative TV the etato ad wilorea taxer and polJ wuu, rinos the ooU#tion or both are put under hia ocawol urb by the atatutos, 'Pha State Cor@mllar hag fso eqmvialon or the oolkotioa jurlsdiation whatever over oity affalru 0r 0ity ta638, Any rogulatlon wiiloh he mi@t ioew per- %balning to the payaant of olty tame, oould ham no &foot. WUnon's Annotate4 Oivil Statutes, Artiola lO42b, whlah au- ttorizecl the appointmen% b9 the proper oitp autboritl;ie8 o? the County Tax Asseesor-Colleotor a# the asoesW1 and ool- leotor 0r tHxu8 r0r the oity, makaa no mation of whathar the city tax should be ooll@0t84 at tha scum tfiae a# the atate and oountg taxes. Artiole 73960, relating $0 thr an4 indepe~4012t a00z dc8- 00mt0ti0n 0f eaxae r0r 0~ trlota, expressly authorissa the payment of the mhool die- aa4 apart frf~~the pclyment 0r the rtato tri0t thxe0 aeptmte an4 ooullty thxar). We have no euoh ttxpresa, authoriaatlan in the instance now under oonol4erat~on, Howsrer there la Do statute or appllottb3.e admfntatratlve ruling whioh requirea that the city an4 the state taxes must be pfd at the samm

chief Juustibs Ouseton, rrpeaking for the Textxr Sugrcrme Go% in IiIcfilsY V. l&00X, 840 5.W. 178 at page 174, aaid; *3 m * 0~0 QP~LOIL, wt3w033, thalr Lf 4 tiaspa~er Madem hi0 &ate and oounty tezem%nd retises to pa hia tJm oolleotor.nmst aoaept 3: t 8 state Olty of SourLake taxes, an6 aoua8y taxes end iem a pro or reoqtgt thave~or, bten though he does not, at t&e earpb e t&m We@ oa irr, 9olleaS mme prolperty levied by the @My at Bou~Saksa doni vermly, 6 taxpayg ahaul be permitted to ,my hts diOy of Sour Lake taxer, without, at the rrmaa tinu* payins hi.6 Gate aad.croaaty taxes on the aam propyr Xe are aware thatthia prorredwe laag plaoe aa a44i onal btidea~upoa the Sax Amessav9olledtor, bu8 this appears to'be unavoidable-

APP’ROWtDs~ 9, 1940

L.&

ATTORNEY GENERAL OF Tl?XAS

WXX,ob