Case Information
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THE ATTORNEY GENERAL
OF TEXAS
Austin, Texas
HONORB1e Sam Baia
Counts Attorney
Leon Counts
Centarville, Texas
Dear Sir:
Opinion No. 0-311
Re: Conatruction of Artiole 7049, Revised Civil Statutes of Texas, 1925.
We acknowledge receipt of your letter of November 11, 1939, in which you request the opinion of this Department upon the following quastions: "Will the Tax Collector be justified in accepting serip issued to the dheriff for the different services mentioned in Chapter 3, the County Judge and Justice of the Peace when presented by the holder of such serip when some said holder was not the one to whom the serip was issued? "If the Tax Collector is justified in aosepting the serip, what part of the holders" taxes may be paid with said serip? That is to say, if the holder has general fund serip, may he pay read and bridge levy, jury levy, and the levy to service outatanding bonds? "May the Tax Collector aosept serip issued to the sheriff for purposes other than the one enumerated in Chapter 3 of the Code of Criminal Procedure, in payment of taxes when said serip has been transferred to persons other than the sheriff?"
Artiole 7049, Revised Civil Statutes, 1925, reads as follows: "The taxes levied by this chapter are payable in currency or ooin of the United etstes; provided, that persons holding serip issued to them for services rendered the county may pay their county ad velorem taxes in such serip&;."
A tax collector is not authorized to receive anything except lewful money in the payment of taxes, unless he is expresely authorized by atstute to receive anything except lawful money in the payment of taxes,
*2 Horn. Eam Bain, Page 2 unleas he is oxpressly authorized by atatute to receive something else. See Cooley on Taxation, 4th Edition, Section 1252; 61 C. J. 963; Seisoon vs. State, 51 S. v. (2d) 703; Miller vs. State, 53 S. N. (2d) 790. This general rule is disoupsed and given offeot in opinions No. 0-774 and No. 0-205 by this department.
Artiele 1060 of Chapter 3, Title 15, Code of Criminal Prooedure, reads as follows: "Drafta drawn and certificates issued under the provisions of this chapter may be transferred by dolivery, and shall without further action or acceptance by any authority, exoopt registration by the ounaty treasurer, be receivable from the holder thereof at par for all oounty taxes."
There is no confliot between Artiele 7049, Revised Civil Statutes, and Artiole 1060, Code of Criminal Prooedure. Artiele 7049 provides an exooption to the general rult above set out, and as such it must be strictiy construed. It does not authorize the tax collector to accept sorip under any other oirounstances, or from any person other than the om to whom it was issued, and it is of general application aubject to the specific situation covered by Artiole 1060, Code of Criminal irooedure.
Under the apecific authority, and in accordance with the express terms of Artiole 1060, Code of Grininal Prooedure, the answer to your first question is in the affirmative.
In answer to your necond question, it is the opinion of this Department that sorip may be redeemed or paid only by the fund against which it was issued. Thus, in reply to your illustration, the holder of general fund sorip may tender the sorip in payment of general fund taxes, but not in payment of roed and briçe fund taxes. We enolose a copy of an opinion directly in point, rendered September 11, 1936, by Assistant Attorney Jeneral Victor W. Bouldin.
We answer your third question in the negative. Article 1060, Code of Grininal Prooedure, does not purport to apply to any situation other the: one which arises uder the authority of and by virtue of the irtleles contained in Chapter 3 of Title 15 of the Code of Grininal irocedure. A similar provision of the same general offeot, except that it relates to the pay of jurors only, is contained in artiole 2122, Revised Civil Statutes of 1925. All other situations are covered by article 7049, Revised Civil Statutes. Artiole 7049 states in effect that a person who has rendered
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Hen. San Bain, Page 3
serviees to the county may pay his souaty ad valorem tazes in the serip which was issued to him for such servioes, and, inferentially the tax collector is authorized to accept serip tendered to hin under such eireumatances. It does not follow that the tax collector is authorized to acsept the serip under any other eireumatances or from any person other than the one to whon it was issued, nor does article 7049 authorize any such construction. The serip having been issued for purposes other than the ones enumerated in Chapter 3 of the Code of Criminal Procedure under Title 15, we are of the opinion that a tax collector is not authorized to accept the serip in payment of county ad valorem taxes, such serip being presented by a person other than the one who rendered the services for which it was issued.
To enclose copies of other opinions rendered by this Department which relate to the questions under discussion.
Yours very truly ATTORNEY GENERAL OF TEXAS By /s/ Rose Carlton Rose Carlton Assistant A: PROVID FAB. 7, 1940 /s/ Gerald C. Man ATTORNEY GENERAL OF TEXAS This Opinion Considered and Approved in limited Conference
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