Untitled Texas Attorney General Opinion ( 1942 )

.
626
OFFICEOFTHEA~ORNEY GENERALOFTEXAS
AUSTIN
Ronorrblo Dan Vi. Taokson
Dirtrlot Attornar
Rouaton, Torar
D4rr Sirr
taxer in ina
tsraa rlll not
alonthB ima JP
Aauereor an
h a ey8tea br approved by
d ir the ruperriroxy power
to forms and otbsr regu-
0r 0tb4r orrlc4rd Kurt
th4 rpproral or
county, Texas,
undrr l pplloab1.r atatUt44 got4rn~ EarriB
county, including Art1014 1656a. Yern. Ann.
ClV. stat.9
Hon. !&A ‘;I. Jaokaon - Pag4 2
“4. no tha obllgatlona 0r th4 0rfb
cl41 bond or tha Aaararor aad Collator ax-
tead to mnl44 held in the apaolal loaouat
prior to paymant into bhr County Trramaror?~
.
Yootlonr 1, 2 and 3 or Artlola 73450,P4mon~r
Annotated Oltll Statut4r, rradl
“aeotlon 1. On and arter July 1; 1937,
taxpaprs owing d4linquont Stata mud sounty
taxes, oored``& toth real ratate and pcaoaal
pro rty, shall be pralttsd to pay auoh
de1 It qqnt tarea in partlal ly nwntsunder
a aptam whloh ahall ba hero in arter provided
ror. ,.,
? *Partial papunt or lnat.allumat
aaoount sy4t4m to be oreated
“310. 2. The Aaaaasor
and Collsotor
or Tax44 of aaoh oounty of thlr State ahaU
oreate and eatabllah a partial paymant or
inatallamt aooouut lyatem wharaby all
dallnqusnt taxpayer8 dealrlw to pay th4lr
taxaa under tha prorlaiona of thla Aot may
do aoe
Wmb4r or lnatallmuntr~ tb4 0r
m-t
*sao. 3. All paymnta rsoelvad by the
Araaaaor and CoUrotm of Taxer Utkdar tha
proorlal~na of ahall ba dua md sf-
thlr Aot
abla within tw4aty (20) monthr mm th4 x ate
or July 1, 1937 mah pnpantr bsing drrr and
payebla ln tan 110) equal i?MallwitO, proI
tided t&It the rim payllwult or auoh partlaf
apsntr rhall be aada on or bsiora Saptenber
f., 1937.9
&I. Dan W. Jaoka~n - Pa&e 3
IA prori4lng that all papmats rroelrad
uudu the Aot 4hould bo due and pep blo vdthin twanty
mmthr iron tha date of July 1, 1937,it la our
opiaion that Seotlca 3 had th4 4rr4ot of &iog tb
Aaatoporatlvo aftar tha 4xplratfoa 0r aald tranty
. &oh, w4 unduatand, ham teen tbr lntupra-
tation glaard upcm tb Aa by the Comptrdler~a orrloa
and all oounty 0ffiolal8 *ho had aotad tier tin statute.
.rSawuing your firaD quartion, it la our opinion that
Arti@b7Ji& 18 not AOW in ror44 and 4rr44a.
34 fto*la dr r saouraalvea to your rourth qtE48tiOA.
ThS 4bUrta har4 mfer parsad 00 thla oxaot qu44t;OA 44 far
am wa hato been abla 80 rind. IA Howell T, State ll&
3. WI' (2) 747,a Oounty'tPx collector had moeire d batal&
nnnt p4yn4~ts of dalinqwmt taX41. U4 ma chargs~ rdth
having ml8approprlat4d aoma 0r suob runda, it being al-
14ead that 4dM ser8 public ?p4tey8 and oonrioted. Thg
Court or Crirsinal~Apgmlr suataln4``th4 oonrlotlon. -In
011Ver To LiAdMy, 125 3. 8. (2) 1097, by ttte3s~ AAtOAiO
Court of Civil Appeals, a ds uty tax oolleotor had takan
irola a taxpa~ar Oha sum Of 3 t ,900.OO in oash 6nd had
Faad 8 oertiliaato that all tax44 dur by bin h4d b4en
. Ap rently th4 dsputy navsr p4id Wa
to hIa-pr r noipal. ‘%4 tarpayer oued tba ta
havr aald aun of 34,900.OO proparlj oredfto
a regular tax raoeipt 103066. The wr4ty on tbs bond was
aads a put?. Plaintifr peYaU4d in both the trial
OOUTtMb m4 cIUWt Or CiYii Appb, it ba held t!mt
derandant tax oollsotar 146 ratog%md ta day 9.l ability 00
the ground $hat 1466 thaa th4 full aaou~t-dw had baOA
aaosptad. ‘Pi14 oourt pointed out howrtsr that the deputy
had ra resented to the taxptyrr bat tb &b 900.00 ~44
wsi0 Pfmt. Tha Supr4m Court refused 4 writ oi arrori
arm ``rloea Indemnity 00, ‘I* Xeria Ind. School Dirt.,
1,7s. w. (2) 682, Waao Court of Oi~ll App4SlS~,ODiAiOA by
Judgs Alexander, error dlemlaacld, wo quotrt ,.
Vho fund4 alaapproprlated by A.rrio&ton
were oollaobd b b&a taxer olalmd 0 bo
dru th4 aohool ul , The appellant oon-
t4nda that it w6a n4o4aaary ror th4 district
to allege asd’prove that it had authcwlty to
14~ tax08 and boa~464 I 14eallrvy, and
that th0 rUd4 f404ired bt ATAAOOA w4re ao-
tully due tha blatrlot by the QxOg+V Wn4C4
ga guoh taxes: ~Th4 bond bouud th4~6~4ty
to mab good a~& roimbrrr 4 th8 dlatrlot ;
:2%l poounlrry low rortgdxm t by the ob-
llgrg, Or IILOA4y. 44OUdt&44 Or Other D+rSOnal
pmp*rtJ in tb poaaepion of thr pr~olD*l
629
HOA. Dan Wr JaokrOA - kSg4 4
or ior thr porarasIon ob whloh ho I8 roapondblr,
by any act or dlrhonaaty OA the part 0r sald rinoi-
pal ti the dlaohargo of ths dutI4a oi him or ip 4s
or~poaItloA am met rorth in reld ltatearnt rrferred
tOa MlOUAtiA~ t0 lSrO.Af 01: 4mb4ZAbA4At.' Thr ~,..,--_.c.``
iUAds OOlleOt4d by AzrlAgtOA W4r4 rsoolrrd by bla
by vlrtuo of him offloo am tax oollaotor and am
taxer olaimed to br duo the dintriot by tb poprtr
owmra ror tha u4e end ban4rlt or me dirtriot,
en6 It waa him dut to looount to the dirtriot ror
awh funds rogar d on8 oi whothor tbywsrr logally
or lU4galiy oolhotad rroa t& propr*tr oimar8.
Ha was tha agent of the dlatrlot in oolhctlng the
taxer, and uhatsrar oaaa into hia hands as ruoh
bsoaas tha property or hIa prinolpal. Ii any of
auoh taxrs w4rs illegal4 ooll4ot4d troa tha pry
Q4rty ow~srs the dl8tdOt and AOt ArringtOA would
be rsaponaibie for a raturn thsreof to tb &a=~-
p4rty owner am Th4 dIrtrIot th4reforr beosme M-
titled to tbr iumls regardleaa al whether that
wer4 14gal4 oolleotrd rroa ths proparty owaara, and
was entltlod to rwofer rrom thr oollroter’r
surety, upon hi8 iaIl\rtr to aoaouut ior meld iundr.
Webb Countr ‘I* Gonzales, 69 T4x. 455, 6 9, 3. 781;
TarraAt CouAty T. FLogera, 104 Tex. 224, 135 5. il. 110,
136 5. i?. 2551 County of G4lTeatoA T* Galrsston Gem
Company, 72 T4r. 509, lo 5. ‘x. 583.m
i\'ear4 parauaaed tba t your r0wth quest Ion should b4
answrrrd fn tha afrlrnaatltr. ~eererthelsra, the exaot point
hem n4lar t44A paaa4tl upon by our app4llatr oourta aoi 14
resp4o)iully l``r st thr lA4drlaablllty .aC IAaWurating a
proc.rdure oonoerAlA& whlah ,tirS fr at l4ast S&4 question
or the 4urety@s liability.
Ws &all AOWdevote o~r841o4o to your remAd and
third questlM6~ The iaot that tihs acrlleotor &ht br r4-
sponalbla ok his ton6 for ooll4ctloAI handl4d ln that way
dwa not IWSA that it wolildto a proper prooedurot
Th4 Coaptroll4r ad?l44a w that hr ha4 netec et
tamptsd under thr ru14 making powers &$YOAhim by Artlolr
4344, .kavleod 01~11 Staktra, to author144 suoh action. On
the other hand, h4 t4118 us that OA stery OooaaioAtht
th4 qucatlon hem b4rA pr4aeAted to hla, at kast during tbo
.
Xon. Dan 3. Jackson - P4go 5
pr088nt aUmlnlstration or that orrice, ha has aLvise
acalnat it - except during the life 0r art. 73450. In
Art. 7260, ReVi88d Civil Statuter, the Tax Colleotor
la required to uake monw .reports Md to faake payment
to the Stata Trea8urer or a monepu oolleoted by him ror
the 8tate durlug said nont # . Cults eviaent.lJ t&a rtatuter
rlxlng the bond8 oi the tax oolleotoz, Art& 72.4797249,
Revised Civil Statut48, were enaated with the provlalons
of Art. 7260 la miad, and in the view that no 8uoh a fund
as tha ona propclad should be allowed to aaoumulate. ae
enawer your seoond qucstlon In the negative, ln view oi
rhloh we do not deem It nuoaoaary to fur thar deal with
your third quastlon.
It may not be 8mlos ror us to ramMan that a
tarpayer mar pay hi8 dsllnquent taxes due for a parti-
oular year on a gleoe of propert without paying do-
llnquent taxes tar other ye4r8* The Comptroller adviser
that he haas alwayr pemftted this to be done.