Untitled Texas Attorney General Opinion ( 1942 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Haaorabls35 Cum ~Crimirilil Dlatrlati &.ttorn.sp chmwan, Tsar Dear Slrt we ham reoa ur taquamt $or 8.6 : pow tequ&t : oh a8 the a~18°0aupbad tberaln, tbet he ~6014 aah aadd not tax an4 ha llQlr n the Ueltaquenttaxpayat. yvrrt spinian or the taxno in un you approved sum at tl5e lt vm8 wn ,ranuary 1, lF&l, M.lem Counoy eatowd i&o a contraat with ‘Q. N. Camp, Esq., for exhaami%n of oantraot to uolleot dalinqaent tam8 r0r apyrowi4 by Gerald Haam, Attorney 1915. In asstinn 5 of mid form said camp agreas to #~Srt ln e&h aait tilti by him. jrenerable r;bGum, pago 2 *In an opiah r8ndam43 in 1939, of rhioo the ffonric- CiCnaf5t Court had nO knawledga, it wsc held, in etfeot ' * that the ooet o? an cbcttaot oeula be olmrqed au aowt doct and oollaatstl fro!? l+mUmt In cdditiae to p~enalty an& interest. 'fhi5 O~iniiXi aOe5 ?Ot UOYW th0 iBt~&iaP; that the C````CC~OBWC~ Court wants you to &et from the Attorac;- %naral, vie: Doe8 the Dallnpaant aolleo8-, a5 BE&~ aL'OVe, rhsro ha hu aontr8otsd to 8-a and ru?alch* an l bctraot, have the cathorlty to ehexge cue UC court 0o.t aAd W#llsO~ froa! tihelit&e&." rind from aa exeminatlonot your lettet that t&be ip'e $ellnpumEt tax ooatmeb exeoated by and between the CcrrPiceianae* Cewt or Milur count?rend E. B. Cafq Is the ctmidard fez-arepulrd and fwniehed by the Comptroller of the Etate of Texcc. Re qaote Wtui Section 5 of said 00ctrrabr n8000nU Party, whets lt Is aeeecury to prcpure anti file calte r0r tha lnr o r 0ed aollcotton oi delfaqu05ttax58 an real propoxty, r&tall meks end famish an abcbract of the property uhleh &ball chow the camact or dalinqacct turc &a agalnct e6oh and awry Oract, lot or amal of land, and chat1 Chow tbe number of aare co da1 R gaent ccd a eorreot description of tba properly, the Ha? delicaseat, how it uac ehcrged opan bha tax rollc, the oetreet nue of omcez or amem or the pio~etty at t&a tier it beow dellzqurnt, the per800 iron *I&OQ an& the data tlrat Ii8 or they derived title to cald p!tbpertr, aA the Volume3and e ot jmbllo teootb that hia or thslr doad o r o th e r titYl lvideaae 18 or ceoord, and the dnts that oaoh aubrmuant ohcage of amrrchip aaeurrdd darn to the gteaent ownerchip; it cbell further chmv the mm 0P any and dll out8tnadh.g llanhol&``O and leoceho24 in,tete&ie of remmY arQ rll other infolwmtl0a neoocsary tor ths Etaper preparadoa and filLs(S of tuft or cuits for the colloatian ot dellnrgaent tares." 80 tlseire tc! quote iroD: a ~ostloo of paFu&tCph numbetd VIII on page 5 af cuah a dalin~uaut tar aontraot as follaws: **et mrty agpeas to pnp to SeairrrdParty ac OampeBCa- tion few the cerrloec hereander required ai all ds~in(pmnt tklLes,pelmlty and intcFect Of oh0 yUtt5 covered hereby, eetuell)? oolfe&e& and paid to the oolleotor or times durim the term Ot Wile eOX&t~aat,. s II" t It 18 our opinion fror 4 aonsicluat~en or th4 fore- $oin$ ~rovislonm of the dedlnquant tax aodraot, that the tI8lla- qa4nt Uex~attorn4~ . a4nnnat p4rmonallf r44ov4r fortha axpuooo of prapparlng48 mD86xaot 40 IIpare or him eanpanrmttoa mu ai14 above the awhant rpeolfird in the quoted provf8loa of purq8ph nuab4red BXII at &old oontraot, 4nd that tbo porrratrp of 8~ pemstioa thaeln $?miNd ooaatitnter his ent%?e oaapeamt:m to?! the s4rvla40 r4maar4& by his ist aooutiry tha ailinqud tu oontraot. Thr jrovieio~ of pmemph ? et tha d8lfnqourt tu ooatx'aoti,q uo ted lbov4, ol4arly m8km it tha duty OS' the 48liw qtmrtt kt 4tb0M.y to 'hake ani2tranhh" an abhaaot of Oh, Wo are ot thw twthar oplnlon, h&#?4&r t&O t&r "1 propu4tiOIl Of IUoh 8b8tmOt8, by th4 &8&&qUult t8X l tlisony, i8 tOX the 084 4od bur8Sit Of th4 ,tUin(r Wit a?&d 18 8 )I?*- It@8 Ot 4Xp8Ik88, ~&SOUP& b7 i$ i8% OPa8z! t0 bWiW & $8X 8Uit aad foro~o84 a tax l&m tor th4 uount of de~inqtmnt tax08 in. $&a newer prorid by law, Ia thi8 OUWbtiW UO Odpk IOUE att8fitf5U t0 OOC O~iUh NO. 04705, Wh4?4 WO h8V8 Mid* "lOU 8FB 8aVi8Oa that APArti ?311s-b, msitiia ha Y4#nap*8 kurota$e& civil at8tUt8s. proVia the% 8Wh rr8OmblO ltpUa8#0 a8 tb &%%I@ ontt8 Wy IhOW .iP pxOOtUia6 data M6 infOWfdiO8 48 %O tha -8, iaMt%ty aa4 lo4atloa tea awwruy putl48, awl ln pe8aM.a~ BeOUaUT 14& a48OSip$f~8 Of th. LprO&Wtf, 8h811 b@ ahargeabla am oor~t owta. “Th4zaf~4, it f8 Our OphfM thOt W rr8oimblr OXg-848 11%p?QOUring tha abOV8 int6RMtiW Pap be 8h8X@ a8 00UXt OWt8 iA 4405 t8S 8Uit. ~OU4V4F, tb4 qUlSt%Oll a0 to just what data 4ad lnforarrtlor 8f4 n*o444u~, wfh what tha rsaron4blo 4xp4tme tbexwf WOUM b4 ia-8 qQ48tiOfb Of f8Ot." rietrust t54t in this ,ow *i.u-,uiry . &--, .‘V Ai' 29, 1942 Barold aroCr8aha A88i8tUit