Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
ATTQRNEY GLNERAL
Eaaorablo my wnder
County Attorney
Cooke Oounty
@alnerrll~, Tuar
TOW titter 0r PO
offlco, ruda u follovm I
IL Birdvrll
the land vaa
rorfrltod to nt 0r ioteromt.
ire upon, .a-
n u8. all ~wenUe8
revmae fror M oil
thereon, et ell tiPI8
0, M d lr feo tive
oa -
h l8lM d vu r e-ia r tr t-
. The roaordr ln the
lc o m y lhov tblr land a~)the V.W.
and thr w of the original @mat..
Vn.r,BIQry ?.C&ok,harm8d8
0u0ty r0r rduod 0f a ~a~*8
tU@I ZOr the PrlOd 1941 to 194,'both iW1P81VO.
Nr: Clu!k 18 in rooript of l lottar fron the Qa-
ri881oner ot the Qetwr8l lad OSSiu, quoting UI
Attorney Wmral@r opinion number O-1832 dlrootod
to Bon. OeOrge H. bbepmd, vhlah 8t8tO8 ia d-
feet that 8inor the lu awerlng forfrlture amd
ro-Jartatomat doe8 not proride for payment Of
taxer ktveeo date oi iorfolture and data of re-
ill8teie8ellt, Md 811380 - th. PllFab8M h@dilO
_
1
Rorrorabl.RyVlnd.r, me2
right t0 9088088lOn Uld ‘00 Pi&At t0 r.0.h. il.l~
2 th. E.V.Wl.8 iPOm Iu., l* h. 18 QOt I;&& fOF
payment Oi 1 ti 8d vtioremtue8 from the date of
the iorfeldf to the date of the re-lnatatement.
‘1 have advi8.d the loo.1 TU Oolteotor t&t
it 18 q oploion that looal ad valorem tU.8 are
pOperl7 chargeable yrin8t thl8 lend during the
period of Sorfelture for the ru8on that the ovaer
ooc~1.d end u..d and .&qwoprlat.dth. reveuu..
uul had full onjoymnt of it during that period,
a ndin ti1 lVOQt8 thbt he VOUld PDt be entitled to
8 rOitmd iw th8 year 19’Il 8laee the laoad vu not
torfelted on January 1, 1941, the date vhea prop
arty la wbject to taxation. I flad no &uthorltle8
on th8 rubject and vould, thweforo, appreciate
ywr opinloa lm the mttor.”
SiQC@ V@ 90 Or tb OpiQioa tbt th@ iU do.8 Dot
outhorlae a refund of the turr paid a8 above 8tat.d, oven if
&hey VW. VrOtUftir paid, Ye do OOt ilwl it Ir.a.8.lr7 to p.88
ipon the guaultlonoi vhether the t4xpay.r actually oved the
;Ue8j but, iOr tti.gUrgo8.8 Of thi8 OgieiOa, V. Vii1 •~IUB.
Chat th. tU.8 VW. not ovod.
Irr the uuo d City of Eouetoo ~8. miser, U a.u.
?66,o k @8up r u.
court lldr
khat a tu voluatarll7 mw oannot be re-
oovered, thou@it not’ the loablanoa
h8d of legal-
ity, 18 V.u 8&t&.& ud, a8 r a id br ln .i.mRt-
rCr Vrit.r, ‘0V.r~ UQ 18 8uppoud t0 kWV th.
18V, Md if h. VOlUrrtUil~ -08 i -fit Vhich
the, lu vould not c-1 hi8 to 8&e, be oenaot
aftervardr urig~ hi8 igaoranae of ,tho 18v u th8
reuon vhr the Stat4 -8houldf uralrh hl8 vlth leoal
rewdlu to reeover it bask. I0
rbote
Beththr 0880 8rd MOthW earlyTem8 bupem
:OUFt 0@8.,
OtiVO8tOll COUQtr 18. @XhU, 49 %8X. 279, 88.8 t0
M&S l dlrtlnctlon b@tVeea l papent under l mi8tr lr eof 1.v
md l gyrnt under l mlr ta k e Of fact, allovlng recovery of
1 rerund of the tu ln th8 latter cali., but not lo the f0ra.r.
365
: aoaorabl. Ray Wader, pe&e,S
Thir offloe, ia Oplnloar HO8. O-1266 and O-1749, hr reaognired
the 8M dl8tinOtiOQ lo r02iMC. Up00 raid d.Oi8lon8. 9.. ll.80,
61 C.J. 991, aad 51 Am. Jur. 1023.
R.cqQt d.ol810~ 0~1the rubjeot by our 8upr.m. Court
d1801088 little ooaoeia’over vhether the tu VII p eld under l
ri8t8k. o ifa c t or Of hvr but 8ppmr to be b&red ugoa vhether
W QOt th. tU Va8 prLd UBd.r dW.88. Judge Crltr, la the Ca8.
Of ~~tiOMl~8i88Uit COQpMr VI. E)tG., 45 S.W. (2d) 687, lay8
dovn the follovlag rulerI
'1. That a pW8On &a38
UI illegal tu
who
VOhBtUil~, that 18, VithOUt
ha8 a0 v.lid
dW.88,
olaia for it8 repayM#mtj but that a r8OB vho WY8
8UCb tu Under dW.88 do.8 hw. a v a!@id olala for
it8 repapeat. 2. That dW.88 la the peymeat
of an illegal tu y be either expre.8 or implied,
aad the legal llabllltq to repay 6r mfuad 18 the
8.8. 10 both itUtMC.8."
To the 8W effect, 8.0 Metropolltaa Uf. IMUF.~..
Coqany 18. m, 168 S.V. (Pd) 2X? PaiOn Central Life fa81~-
MO@ Comply ~8. Mann, 158 S.V. (2dj 4771 and, Awtln 2atloual
Beak VI. Bheppard, 71 3.Y: (Pd) 242.
IQ th. #btiOild Bi8oUit hiQUi~ GUI., 8Uv& th.
Secretary of &ate, beoaure of a ml8laterpetrtloa of the lav
on hi* part,.demanded an illegal tu vhloh plalatlff paid ua-
der pOt08t. IQ th8 hl8tiQ hti0a.l h& C.8.. 8OgCa, t-8
Yore paid under a rtatute titer declared uncotititutioaa1.
In
th8 tvoIn8uruace Compaq oa8.8 above matloned, it appear8
that th8 oompcmle8 each paid more tuq8 than they oved. The
C~UU for 8uCh overpayment do.8 not appear la the Oourt'8 oplo-
1OQ. la the Btnk ~a.8 aad irrthe Bl8Ouit Coorpaay0880, 8
Srilur. to pay 8uch tax vould have camed plaintiff to laour
th. r1.k of bvlng it8 right to do bunfnorr in the State for-
feited. In the tvo In8urMae Company ca8.8, abovr meatlaoed,
pl.latlff,~byfailing to pay the tax, vould have incurred the
further rl8k Of 108a it8 right to .u. Or defend iQ the OOUCt.,
la lddltlo n to the ri8k of harm it8 right to do bWiQ.88 for-
feited. The eourt8 held tht payment .;a each of the four C.808
V.8 m.d. under dlW.88 snd hence rUbj.Ct t0 refund.
IQ tilV08tOB City fiM$MlAJ V8. hh.St&, s T@X. 486,
&9@, Chief Jwtloe Stayton, ,after holdlag that . tu volu&.p-
11~ paid could not be recovered, cltbted:
*In deterrlrring vhether the money YU volts-
tully paid or not, an Inquiry mwt be made into
the lntentio~ of thr mti.8 at the time the money
V.8 PridJ Md kVl1.88 ft ame- that, at that tid,
there vu Ut unullUngn.8a payment
to py,.the
mwt be hela to have been volunterllymule. . . ."
To th. 8- .ff.Ot, 8.0 ml1.r V8. CitJ Of OdV@8tOQ,
57 8.Y. 1116, error reiwed. 3.8 al80, 61 C.J. 965.
The Oue Of Prort ~8. lrovlerton, 111 8.Y. (ad) 754
(Clv. App.), VhIle reoognlring tba general rule denying re-
COV .r jOf l tU VOhUlt~il~ paid, 8.t8 forth Wht 49.u8 to
bo a omonIy recognlsed exception to the rule, wly, that l
tU .rroUoWly FId 00 &WoQ.?ty loceted outride the taxing
dlrtrlct,ny be reoovered, oltlag 61 C.J. 985.
&IpU.Qtl , the O~iQiOB in D4V1.‘8 BxeUUtOV8 18.
citr OS aalv.8toa, T18.V. 145 (CiV. App.), Oom.8 Cl080 to M-
QOUQCliQ& .th. trU. rllh VhM it 8t.t.8:
“The better doetrlne 80.~1 to be, . . . re-
aognlred in rover&l late d.ol8loM by the bupreaa
Court of thla atat.,. .,. that vheo there 18
nelther~mlrtekenor frkud to entitle one to re-
cover baok tue8, vhloh h. vu undm no obllp-
tioo to pay,,the paynat must be oompulrory.
A8 ve 8aalyae th;, wtlaorltler, a reoove~ of tue8
uroagitil~ paid i8 to be allwed IQ the fO1lOUiag tm8 Of
CM.8: (1) trUldJ (i) ti8tw oi fWtJ and, (3) drP.88. bf.
vi11 nor ooarlder vhether p8mnt of the 6U.8 inquired about
YU uA8~'l.a rueh l manner u to eon vlthlathe wmlag OS
. q Of th. 8bW8 thr.. 08t.&Ori.8.
There 18 QOthlw ti TOMi kttW OF irr tb fact8
develop@6 Srom our ovn lnve8tig~tion that VOUtd T8V.d the
Honorable Ray Winder, page 5
exl8t8We of ~7 baud paotloed on the tupayer. Record8 la
the GeiaeralLaad Oiflo. indicate that over tea Jo-8 ehp88d
frca the tlm8 Wr, Clack beoame de~in~ueat on hi8 laterert pay-
Mat8 to theetiw the luul vu forfeited to the state. notice
of the ~orteItuPe ~a8 aaIled to hi8 iut knovn addrerr end re-
turmd UnclaUed, end pr@rUMbly~Xr..Clack continued to u8e the
land and Vohntari1~ to pay tuer thereon, not kaovlag t&t he
vu no longer the ovner.
Were the tU.8 -id under a rilltrks of fact? It 18
probably true that Hr. C&ok had no actual knovledg. of the
forfeiture at the ti8e it ooourred, aad during the time he
paid the tUO8 ia dlrput.. ~0V.rth.l.88, he did hroo t&t he
Ye8 May Jo-8 dellawent OILhi8 irrt.r.8tpemllt8, aad h. VM
chuged vlth kaovl.~. of the lav Wthorlrlag the Iaad Cwir-
rIoaer to SoPfelt the land to the 8tate becaur. of ruch della-
Queacy . (Artlole 5326, 8.S.) The record8 of the La& Office
were avrileble to Jlr. Claok, and by cheokia2 ruch recorda, he
could have learned OS the SorSelture,by virtue of vhlch he
eeued to be ovum of the land,
In city of Horuton V8. Felzer, 8upr8, the Supreme
Court raid:
"Wi8tAk. Of fact CM 8CPrC.1y .Xi8t 10 8Uch
a @as., except ia aoadeatloo vlth a.gl1g.ao.J.I
the illeg8lltIe8which render 8uah a demaad a
nullity prwt appe82 from the reeord8, ead 44(r.
tu98Y.r 18 hl8t u much bound to inform hiQ8.u
vhat the records rhov or do not 8hov a are the
public euth~altI.8. The rul. of 1.v Is'a rul* of
8Om PUb~iO policy d80."
And 61 C.J. 991 8t.t.8:
“Tu.8 &d under a ri8t.k. Of fact We f.-
cover8ble, partloularly If made br the reveaU@of-
rioera ia tha form of l rtatersat to the tuner
Or ;Q t8kiQ.g 8Om o ffia i81 lc tia o nth eo o r r eet-
WS8 of vhleh th. 18ttAP ha8 l r ig h tto r.17, il-
though It 18 othervlre vhere the mi8take 18 nde
by the bupayer hl.meli. 8ad i8 the rerult of hi8
neglect of some lee.1 duty, or vhere th* feat8
Boaortile ity Winder, gage 6
.
,vhIohvould hmve rhoun the mirt8k. Yore vlthln
hl8 Ova pO88088iOQ Or vlthla hi8 r88Ch."
AooordIngly,8lnoe the feotr verl e
vailmbie to th8
taipayer tbrougb the pub110 recordl),ve hold that thlr 0888
contain8 no "rirt8ke of imat' of 8uoh a neture M to COI) with-
20 the reodnd of the three oategorle8 above mntloned. The
tupayor being legally aharged vlth knowledge of th8 tectr re-
vealed by the public reeorda, the ti8t.k. here beCon 0118Of
lav uid not of faat.
‘VA8 th.r. d-088 h.Mt V. UIUD., SOr p~O8.8 Of
thi8 Opitiioa,that n0 state or oountytu lien toreolomure oc-
ourred for the yeaw IQ qu88tloR, and that the property v+e not
ebout to be mold for taxer at the time I&. Ohok paid them. we
m8um that th8 tam8 vere paId a8 they otireatly uorued.
Artlale 75;16,8evi8ed’~$tetu~a8, levier a peaalty up to 8$ on
tuer delinqwnt 8Ix noatli8~of 8ore 8nd provide8 for 6s per
anaum Iaterert on the delinqwnt tuer. It 18 our oplnlon that
swh penaltier.a~@not of luffloleat reverlty to oonmtltute
durerr vithin the mu given to luch term la the oited 0~08.
X0 th. bf City Of SUl AatOtiO V8’. Or8ybUrg Oil
CM.
Company, 259 3.X 985 (Cit. m.), the alty refwed to rooept
the 011 coquzky~8 oheok for it8 entire tu bill unlerm a 88all
additional tax, not legally wed; vu lnoluded in the pay~.nt.
T& 011 oo&@mny wd the dded mmount la order to avoid the
rl8k of beIns delirrquenton all it! tuel, and lacurr~
p.naltI.8 vhloh vould have uoeeded the mount of.the dlrput-
ed lter lo a Sev moathB. The oourt held the pa-at ude un-
der dure88.
fQ tjAlV08tOB COUQt~ V8. ~AlV08tOQ GU COWWU, 54
'Per.am, oa 8Ub8e&U#u6 appe~, 10 9.W. 5@, pla%ntiffg8prop-
erty had been 18viad on aad adv.rtlred for 8810 for tUe8, and
the oourt held that tu paywnt to avoid the tale we8 under
dUr.88.
16 viu be rica2a.d .that the r.c.Qt aupmm court
deCi8iOB8 r8rerr.d to .ss the fir8t part of thi8 opilrioa aal
doe1 vlth 8ev8r. ptiti.8, ln.ludlw fOrf.itUN Of th. r&&t
to do bWlB.88 la the 8tato apa the depr~vatloa of the rieht
r
369
.EoaorebleRcy VIpder, p-8 7
to 8U. and deleld in the court.. He find no care hold% that
the of beao8la&dellaqwnt on aa ld valore8'tu l8 8~f-
rlrk
flcIeat to ooMtitute dure88. Ve hold that there va8 no durerr
herr, UM thmt the tu vu voluntarily pcld.
IQ City of ?ort Worth 18. Southve8teraBell felepho~a
Co&ay, 80 Fed. (26) 972, Olroult Judge Sibley, reterring to
tu reruad olrirr, 8tAt.8:
"Thi paatlce ln Tour apparently 18 to be
llboral vlth lajuaatloa8before pqmeat but op
po8.d to reoovorle8 tit.rVlrdr.*
Aadit 18 88idiQ51API.JW.1~5tht:
iOn ~Ound8 Of pub110 ~OllOy,
th. law dir-
co~rager lult8 for the purpome recwerlag of
back taxer alleged to'b8 Illegally levied ead
It 18 th. O~iCIiOQ Of thi8 department that the tAX@8
in quertloa may not be refunded.
Your8 very truly