Untitled Texas Attorney General Opinion ( 1942 )

‘*
i OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
&JQaoeblo c. uoodmw ldepadilip
qou@y Attorney
Jj.& walls county
A&&o*, texml
glrlrturo, waharired thm sup-
a on praotioe uld pouedur* la
The opaatmont ale0 pmrldod
t b* ttme it iLla the fulee, tho
llfile uiththo Beorotmqo?
11 8rtieles or eeationr of the
ou~ral uws OS the state or ~9~9, aa part8 0t
ut10lo* 8nd sootlon8 of ruoh qwmral xawa, wbleh,
in itr judpmnt, are ropoalqd ba 8ootlon of thim
Jut. Such llrt giving the ooaetruotlon aS the
8uprme Qourt am to the *nom& L8wr u14 pta of
lawm repe*led by !3oat&oa Z #hUl bebatitute, an&
hove the 8mm weight m.4 effect, 8s ln7 Other da-
oleloa of the Supreme Cuurt.a
gonorable C. Woodrow Laughlin, page 2
By Senate Eill 206, the 44th L*gISlatu?a passed what
is known as Article 7336,1, Vernon*6 Revised Civil Stattat4m,
ad Seotion 6 thereof pmrldes a form for aitat$oas in tar
luits.
The s~pr4B4 COUt Or TaXaS aoioplisd
With Section 3
of EiousaBill 108, supra, end tiled with the ;earetary of Stats
a &fat of all artiolas and sections of the General Laws whlah
wm in its judgamnt repealed by the Rules of Praotloe aad Pro-
..duN in Civil Imtions. An sxamlaatlonOS the list does not
ulaa$ose that Artiole 7328.1, was tansldsred by the Supreme Court
as belkxgrepealed. The list war, filed bl the Suprmse Court on
wteber 29, 1940, and /,rtiolr 732&l, uas a part of the General
L&W at that time. %e are therafore of the oppinlon,thatRule Eio.
101 of the &lg+s of Practios and Proaedure In Civil hations doeu
uot~mplaoe Ar%ials 7326.1,
You are theretore~adrlsedthat fn our oplnlon a olta-
tion in a tax suit is riotsuff,iaient wile86 it is substantlallp
In the fork pTe%eribedby said hrticla 9ZWl.l.
IQ answer to yOUr SSOOnd pWStien .yQuare adtlaad that
Artlola 73138.1has not been rspaaled for the seasons above
etated, and that the folplpresaribsdtherein is the proper fors~
fbl:use in tax suits,
Your attention Is se&lad to the faot that ths Suprssm
Coart has amended Eule No. 8 of the Ruler of Praotloe and Pro-
emlure in Cftil Aotlons, effeotlre Daoember 81, 1941, expressly
aontlnulngthe rules zoverniq procedure Fn Tax suits whicrhwere
effwtlre faumbdiately prior to Saptstribar
1, 1941.
Trusting thet tha toregoIn(~fully asmwers your In-
quiry, we are
Tours very truly