*1 January 26, 1918
Hon. F. L. hassle County Auditor Vernon, Texas
Dear Sir:
Opinion No. 0-205 No: Can script issued for electric services be used to pay taxes?
This office is in receipt of your letter of January 24 asking our opinion as to whether script iso- sued to West Texas Utilities Company for light current furnished Hilbarger County can be used to pay ad valor- on taxes of that company.
You cite Article 7040 Revised Civil Statutes, reading as follows:
"The taxes levied by this chapter are payable in currency or coin of the United States; provided that persons holding script issued to them for services rendered the county may pay their county ad valoron taxes in such early ."
In the absence of statutes permitting him to do so a Tax Collector cannot accept anything except money in the payment of taxes. Cooley on Taxation, 4th Ed., Sec. 1252; 61 C. J. 983.
Electricity supplied to a consumer is a "comodity." State vs Interstate Tover Cc., 226 N. W. 427, 118 Nebr. 786. See Hokinley Telephone Co. vs. Cumberland Telephone Co., 140 N. W. 36, 152 Wis. 354. (Telephone service is a commodity).
It is therefore our opinion that the furnishing of electricity is not a "service rendered the county" within the rooming of Article 7040.
*2
inon. V. In Liasie, January 28, 18:30, page 2
Uber articles relating to the use of certain kinds of script in the pament of ounety taces are Article 2:2 llovisod Civil Statutes and Article 3000 code of iridinal troodure. Neither of those artiolea nor any other so far as we have boon able to find ound andurige the acceptance of the seript that you mantinod in pament of oounty taces.
The question is therefore anezered in the nega- tive. Yours very truly ATTORNEY GENEAL OF TEXAS By
GRLINA