Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF ‘WE ATTORNEY GENKRAL OF TEXAS AUSTIN H6norablr @war&e 8. &heppad Uomptroller of Publie -hooountr AWin, Tour Dear Blrr This will a your letter of Itovaaber 2, 1.942, e$ t&o bank on whleh aho ohwk rre 4mw~ l 4 r a ft to M id 80tM t depo8ltor but beiord, the draft WM paid, the bank OE WYSoh the ehwk w i’ &own 010664 1tr do6mir Hoaorablo tior(a X. Shoppar - WC. 2. "we al*0 8811 tow lttoatIoa to opInIoa 0.2689, wIt8an by fUd6. oar 8poor on MOTubU 19, 1940. "Pleeble rdrI8r me rhothor or not your opinion 8upor8ador tud&o hToKIa8ey'eopinlon, and applier to rd valor08 t8x pay&oats, 88 ~11 aa oae peraaat mo- tar t&i014 tax paynatr. 8Lna8muoham Judge YoKla8a~t8 oplnlon lpooifl- lally roiurad to l ban)c tailbe,, wo rhall amk thab you 8drl80 ~8 whothe or not the Tu ~88orsor-ool- lootor ha8 Oho authorltr to report the Nate and ooanty ad valora taxer d~llnqaent In a oaae whom h elooeptr a ohook In aymmt of tho taxo8, and tho ohosk In rotmnod unpaPd.” or notour You iirrt a8k rhotiiesr Opinion No, O-l,7c715, a eopr of whloh LOU onolorbdtrlthyour lettu, hold8 oantrar the opfnion of forau Aamimtant Attorne Oonual P. 0. MOFL&, dlrootod to tou undot dato of January 1i , 1932, a oopy oi whloh 18 al80 onolosed rlth your letter. You also enolose a copy of tho opinion or the Attorney Denezal written by haerlatantAttor- nay @onoral 0010 8pou to you under date of 8oteubez 19, 194.0. I i&l10 thorn Woo oplnlonr are on a related eubjeot, they are dlrtinguirhab,e, upon tho faotr proeontod, and not In oonfllet, a8 wo shall mosontl7 point out. All of thmm opin- Ion8 exprorr the OQPPO I oonol~810`` nuatalnod by anpls author- IQ, that tho Tax Ooll lotor I8 not authorlred to looqit any- thin8 in papont lnd d dohargo of tam8 tho 8tate and lounty oxoopt oamh. A tatin T. Fox, 18. 2d) 601; ~1gur.m T. atut., 93 8. w. 4l2; ward T* Marion 00. 2 8. w. 557.63 a. 1. 135; Miller t. a iato, 53 8. w. (2d) $901 Solrron t* State, 51 8. .W. (2dl 7)). It 18, of oourro, oouunonknorlodgo and praotioo that a torr rubrtantlal portion of rtato and oounty ad valorefa $uo8, 8(1roll am othu tuo8, uo paid to the Tu Collootor by #hook, but tho oamwa prrobloo of the Tax Oollootor in thur looop$lng ohook8~vhllo not lllofsalam botwo- him ~JUItho tax papr, ln aho 8~80 it lr rpeoif~oallr ooadcanod by stat- uto, 18 awrrthalarr uaauth~rltod. Until the ohook i8 paid, It urouatr``toaothlag aora than a personal ad prlT8te lrrwo- wab botwwn the 9ax Qollootor and tu paya ior the ooawn- lonooand looomodation of tho latter. Eonarablo Ooorgo Il. u&oppaA - ?a60 3, What W8 the di#tiIl&#hablB fOat9rU of thorn0 t&U Opfnbli8? fn the OpfIdOa ot 8uQ0 T. 0. M6EtlhBOl Of thIa doputaont of data ianuary 16, 1932, dlroated to you, thm #tat0 and ooanty ad mlOrW turn wro not in fro:) lo&ally ior tho ObtiOOB rumon that tho ollaaland eon- rontlon raotIo@m rorortedto bt the Oollootor and the %ax payor for ? he oollootlon of tho ohook auu rwohod th0 #tag0 of i$aal paymont to tho Collootor, tho draw.0 bank harlnq booomo lnrolvtentbefore the ohook oloarod. In briot, the tiro# ‘core not afd, hanoo booaao dollnquontj and having beoom8 doliaqumt, #F U&B th0 duty oi tho Collootor undu th0 p~OTi#fOAB Of kTtiOl0 1x1, SOOtfOt 55, 7 Oa#tftUtiOn and i&tiOlrB 7260, 7263 and 7321, v. A. 6. 6. to report the -tax08 dOlfaquoAt. Eo. O-l.745 of thin dopertmuit under In tho Opinion dato of Ootobor20, 1942,by A8818tant Attorney @moral Cool1 0. Rotroh, almo dlrootod to 701.1, It at&at bo borne In mind that tho tax thora Involved is a ?etaLl salea tax impoasd on the rota11 ralo of motor vohlolrr by virtao ot Sootion5 of Art8 oi 194l 47th Loglrlaturo, Chapter ldb, Art1010 VI, rhioh 18 Artiolo 7047k In V. A. 0. 8. In this lnstmoo tho Tax Collootor had a dollbleduty to perform: (1) TO oolleot tha taxer Imposed by la% upon the sale or transfer of motor vOhfOlO8 wIthIn hi8 Oountpj (2) 'POrlgi8t.r 8UOh motor t0hf6iOB situ the tax ha8 bran paid, and to Totas. to roe- %#tOr ruoh motor vrhlolo8 tint11 the tax 18 paid. Thor0 dutie8 4ovolro upon tho Tar rlolloctorslmultansously ae obsorrod froo th8 iOilOUfI& p?O~i~iOn, 0 p13rtOf ttleAOtt Vho tax ahall be paid at the tlao applloa- tlon Is lpsdoror reglrtratlon oi said rotor vohlolo, and th0 tu Oolleotor, 8b11 rOfW0 t0 f#&IUO the rO@ l&ration lIoans6 ootil the tax I8 m." (Fmphasle OW8.j The Legislature erlde.?tly had ia view the posslbillty of tho l8a telorIng the taxea ia,noeod under thin provI#ion oi the BktUtO, llt~Other a diifersnt kind Of tax frO8 #t&&O and ootmty ad taloroa tax08 ~nloo8 tho Tax Oollootor ool- looted and the tax papor pald tho taxer rimultanoou84 and oonourroatlywith the trano?U OS tho aotor vehlolo. Thin, w think, mvo rim to tho above quoted p~Oti#fOf~ Of the law. It lo al8o~Bl&lllfioaat to furthor not* th48 thlr utlolo jeotidoa that tho Oollootor report tuoa bu8 mkor no rovirl4a tat rrrormamt lng 4 o llnq uo noPlm muo un4 a l ln tih08a o oo i l4 ralo?r taloa. The Uglrlr*lvo intoat of $hu lap48 a*8 0~0 Mb dill WIO@ •~OII th0 9-t Of th0 Ihr mlOOt0P ?n tho nothod of oolflotlng @hoar 494olrl taxoa 14 th\rrturthor UphUl8.4. The Tux Oollootor roooptod thr obook aa 9a)nont ot the tax in thlr Qatanoo, henor, thoro wee not only 8 rfola- tlort61 hi4 lathorl~ a8 Tax Oollootor, but In 40 doi- ho 8ha tax lovr aad rake tho or irpraotloabla. H tblak th4 the Tax Oollootor and hla boadr- the 1488 thur 0008814n0d. In our Oplnlon Ho. O-2889 uudu dataof 19ovoabor 19, 1940 b Ae818teot Attorney tinoral 0010 Spoor holding under the #aoi a of lhat oaao, that tho tax 9ayu ha4 la logei lffa4t &J& hla taxor overi thou&i tho Oollootor did aot 9h9aloal4 roo~lvo omh, t 8 baead w@on tax 9ayor did in truth and ?alltuo of tho Oollootor 80 l tho oaah wee not due to ray o wn, la pointed out by 8udgr tho bank 8 ohaok in llau of ohaok to bo pal& and her looount uooordla ly obu~e4. The lltuatlm would bo tho aaao as l? tho 001 f lotor had rooolvsd omh upon Ohe ohrok and immdlrtrlt uroh88rd tho oaahlar*a lhook thorowlth. In luoh a laao obr Pour4,tho llablllt~ roato upon thr Tax Oollootor and not the tax paya, M4rrova ln thlr lnrtanoo tha CoUrotor rooognlsed hla pbr84nal lla6llitr hi8 lleir 8111 eolloOtl8g 8 dlVld8nt thrraon from k%%r~t bmk. 60 have thur takan aono palm, at thr rlak of bolau ttilou8, to point out wherein wo think all thrao 4801~14118 us oorrocrt and not in 00nfliOt. 60 QOISI now 64 thr s9ooliio quoation OOntdrd in your reQuaat1 gDoaa 8 'Pax~OoO80r-O4lloot0r hero tho euthor- it9 to roport tho stat0 an& ooanty 84 vulotr texee Qellnquont ln a ‘oasowhore ho laoo9ta a ohook in paymantoi tho taxra, and thhrohmok lo raturno4 M- pala?* Honorable @aor 1. 8hOpw?d - -60 5. St followa from whst wo havr 8814 la our oommntr on th0 )?lOr 091~108~ of Judge MoKinrq, that wa are or the OplBl4a thst the Zbx Oollootor bar tho luthorltf to report the atata and Ootmty ad valorrsltaxer dalln uont, uhoro ho rOOOlVo8a ohrot In poymont thorrot, rhloh Pa returned unpaid. Wo (lo not r88Sh thlr OOnOlOSiO~b484d upon tho throrr thst the hx Oollaotor la luth o r lr ta ti looopt tho tu payor*s ohook la 1180 O? oarh; ltrlotly lpraklng ho la not, but it 18 berod up00 the broader prlnolplr that thr $u p a y e r r a nno t laoa l and 418Ohar~e hia abligatlon to the state and oountr in ttl yment o? hla taxi8 by oheok dlaholrorodby tbo bank apop whloh r t 18 dram. In other words, his taxor are not ala, wd, thuoforo, mat bo drlinqaent, e, , ahoald and belag drllnquan bo ra rtod as aaoh. Tha tax pay@* rights to make oonven- tlOa8 r pwcnt by oheok, if rurh ho hag, rust ylrld to the SrwOMt rlghtr of the otste sad oounty to raoeivo only oath P n the payaent o? taxer, and until this su4 lo aooompllahed his taxam am drllnqusat if thr time tired by law for payment her sx9lred. You are, therefore, rrrpoottullyadvlaed that la our oplaion a Tax Asaesror-Collector ham the authority to co- port the stat0 and oouuty ad raloretntaxer delinquent in a oars where hr lsorptr a shook in payaent of the taxer, and the ohaok la returned unpaid. Under OOrtain olroumstaaoer, the Tar Colleotor and his bondrmen say undoubtedly be llablr to thr stat0 and sounty arising from hi8 Mauthorized sot in loaaptlog the tax payer*8 parronal ohOOk laataad of oaahy ana it 18 wt our gnd:on or purporo fn t&i8 oglnion to hold te tho 84strary. olaar from our o o ma nta lboto oa our farmor Cphlona 80. O-47S5 wa lo. O-2689 by Asalrtaat Attornrra General Rotaoh and Spew r~rprot~rel9. wo do not understand thla question to be rlthln tho purview of your lnqulry in the lnotwt ease, honetu, thlr opinion oovorw only the matter of the rbht of the CollOOt- or to report as delinquent taxes lttaptd to b* paid bf the tu wer*r tmhonorod psraonal shook. Tours ruy truly AT’I’VR~ OlWllEUL Ol” T!!IXAB BY