Untitled Texas Attorney General Opinion ( 1940 )

THEA~TOFCNEY GENERAL
OP TEXAS
27 pur lsttorof aeta ttrnh la 1940, ou eublt for
the opinionsf th.b:qartaenttbc tollou~ quw Ifans.whichwn
quote fmm 7'wr lottort
"Iiith% 7earl@se4ur rmmlulo8ue eaut
puebd en ordorlw7lag anaMualowupatlosl kxrl
an alloeo tloas porait~4 tc k taxedb 7
o iwl6OiYi YT ltrtut4e* T h eprwl&d
y int
b nlhcoie rnuln iafiwwrurtilr+pwlsd
th a tthma
orohbll&ainaclanryalldthenh4rkmll4fluthu
or4er lwy lnsa a oooupatiao
tu l& #oth e t
tir r O
,ur
first qubetiaair: Doerthis 0fA or4br1 a wilt4
oaouptlon tax for tbs ourrant year or irT1 amw-
WJ s4r*na~IllOril4rt4b4pu~4 l*#hlsm
z,s for eaoh7~8~ a8 the 7aar l other t8xar M
.
*AX%.l,?lof the bnal Coae ~78 the ponalt7ror
fallurn to pst thba uurral ooou\rprtiontar bothstate
a lla lt a fill. Of ll44 l,O# tlnB tlm uoulltor
o c lulty
tha w aue ladnotron t!ma&mblethaO 8~8. nrb.
S of tbs INnal Cob0 prod.t¶erthatall saa1tti.afor
othnru #at ba fixed b7 the writton E w of thla ltato.
A$-$.m4e of the Clrllstetlltae pr4vidu that Ma oauw
ty 4e8klpaticntax any k p814 Quartml7.
'Betl?blgIn mllld
ttbarr
prwlrlolle or the etatu6u.
1s a parron bnglaesn oeeupatlon rubfsbt to tax dpliu$
Ron. .34&n:! Boyd, patto S
tha flrrtth m blmtho of the far? hr waul4 ba
sub eet to l full JMT’S tax and muld bs on-
tit f04 to l rmduotlonforl-h qw?ter aftorthr
flrat oartar that he befarad hasiuss. Za oth-
*r woxi8) a mm enter& bualnou &ulng tha
lut threemoltheOf t&a yalurallaonl pnJ OnQ
fourthoftho mmmtoftuthtuaiM Eam km
HIMha4 JM 8tmMd in the first qturkr of the
p-0
'Ww Sn thh wnnt of a erlninrlprorluu-
tica l4r hilsro to pay any af t&se letlu Art.
12% ia or6br t4 arrir, at th8 propu yaltt t4
b eluorso4 In the wont of 8 condot oft, 1 tm-
lo a y sl Qubetion Of SMtaBto boulall$a mn
has b8an sngagol in the bwinr`` durirg~ that
tiouler tu pu. In f&at,it mat be yaw06
c wltnoueo a~& 18 rubJ+ot to romtmdia~tlon by
the 4*fwklaat. Cur quution 1st Cm8 thlr dtua-
tl48 rub the paault pwvl8ica of Artlelelb1
of tbt 3wml Coda to I 0 woeate of ltr woertalnty.
and lndrf&a&taaers~ is fl* peaal* for rfot.tlan
4f thlr etatab.*
Tt appear8from your lrttar that the order cf the
eoioderianrrrg oourt oaber aonrl6uatiaa hen vm.6obuchd
h gw``xkl tune ud did not sis& sst or wnm?rats t&is
utloular esou tfmr tsxsd but rather 1evtod s blanlmt tux
Pn the oonrtit x Lam1 taoontaglut all 00ruptlonapetit-
kd to % tsxsd by Artlolr 7047, V. A. C, a. To 8vola lr\y nir-
intcrpretrtlon of our aaBuw to Jaw flxrlqu*8tioa,WB point
out that &m&r the rtt3ed ln of thir8wte, tha eeaarali
or thld car; levy attearot nndor ama inmffLLont or llleg 7 .
hle tie MM.., 3 2, P. 7861*itherqmonw. Stat.,44 3. 5,
1%
The sole ~usrtlon for ranslderatioa hex8 in whether
or not the or4or of tbt wt8Luniauts* rant of Collin County
tlonalordu.
t* think 1t wall the solltQmplatior: 4f tim fc6ietltlltlon
aa rtatuter la ruoh o&808wdo amI provi4od Wit ooeupatlar
taxesuutned b? eoustirsof the 2%&e, shm f4 k, &r forma;l
oraqr, 16vladl
m ?&hat tbsa by a OmtlnUing ordrr or
A8 to a4 mlorea taxo8, t&o o o zmlr r la r l
tr rt
ourt
!I66 the to levy ruch tax08 UUWW.
duty It is coBt@akd
ihattht 00~1%caoh par rbll erto*ainrtb uaurtofmorm~
cmeesrar7 for the o retlon or tto owrty for the ournnt
r1mar1 y-r aad I?xl rmlnt tkr tax ratt aooordiagly. Thit in
for the ~ro~eot1ot.i ‘of the p~tllo, to inru*r that 6 n4ramb
natloa of tha arrooarlty ror oollsotlag taru rhall be hn4
that unmoorraryburden8 my not k llaposed on
prrlodiaall7,
ttt p”opl6 For tha smo rueon la tha d8ey~ of the ex-
presaloa of l olarr coatrary irrtdntiar,the po oy 8hould be
8pplLsd to tto levy of oocu tloa tuor, raqulrlw tht aart
rladloal~ to rtdt P he qwrtloa of ttt moairlty ror
f”tlyb 06W~6t~OZl t6X66 6nd tht UOUUt t0 b0 1tYitd.
A8 oldltlonal rupport for our omolucrlfm thtt the
ot tht croriulartrr’ oourt of t COUnt9 in nc:ard to the
mater of oocupttions to be tared and tht amount of mah tax
6h0ulfYk6 axeroisod, 6~tmlb, by formal bmy tatertd Of
reoord La the rbta# of ths oaaai661a1Or6’ court. Ab6Ont
~0h ana~dl levy lt 6h0uld be OaBddU84that the OOami%i-
2i10nl8r0'oourt tiuted, in its dlewelau, not to l@vy a
tar ior. tht glrsa ysrr.
for the fortgofJIc xwmon(r it is our orinioa that
the or1or of thn oomlsalontrr* oourt o? Collh County WED
ual. nolana Coy,E,
pa* 8