Untitled Texas Attorney General Opinion ( 1939 )

THE ATI-OICSEY GENERAL
OPF TESAS
TEXAS
oplaloonx0. O-311
Rot Oolutruotlo~ or Artlola
7019, ROVl8ea Civil
stotntor or Toxes,1925.
We aoknowlodgo rooolpt 0t lour latter ot Xovombor ll,
1939, ln whloh ou nquost the opiafon of thi8 Deportment
upon the roll OWIag qasrtloJlo I
Will the hr Uollsator bo justiilod ln
r000pt.i~ rarlp
18~wd to the dherirr sox the
dlftoront 8OlTiOer 50nti0~a la Chapter 3, the
County Judge and Juntloo of tie Poao* whoa pm-
8ontod by the holder of 8Uoh sarip WbOB sfmo
88ia hOldOX UO8 DOt the On0 t0 *bC01 th0 6wip
was iasuad?
*If the lbx Colloator 18 juotiilod in lo-
ooptlmg the 8clsip, Whst pert Or the hOMOP
tom8 may be paid with 8lid 8edp? fh8t 18 to
aa?, lf the Boldor her gonsral Sand 8orip, may
ho pal m4 and brld&o levy, jury lorr, onb thr
1Otl t0 8U'd# OUtataBdiIlg kad8?
my the Tar Callootor rooopt 8-p lseuo4
to the ahorlSi tar purpo8es othu than the OIZ
onumrotod in Qhaptu 3 or the hdo or Griainal
Proaedure, la payment oi tax08 whoa aald 80rS.p
has b00n tran0rerred to per8ono other thAB th43
8horUtt”
Artlola 7049, Revised Clrll Statute@, 1925, reads ao
r0u0w8 I
Vho taxer loilod by this ohmpter are pop-
lblo in ourrenoyor ooin of the Vnlted Etetos;
provlded, that persona holUng 80?1p issued to
them r0r serviooa rendered the eoounty mar pay
their eaunty ad valorem taxes ia euoh soripg.*
A tu oollootco 1s not outhorizod to reooire
o~ytblnp,rxaopt Lelrtulmoney in the poymont of tams,
he is expressly outtorlesd by statute to rooeito
tlnls8``
lnythlne eraopt lawful money in the popnent of taxoa,
Bon. Sam Ban, Pago i
unlo88 ho 18 lrpro881~oathorltod br 8tatutO to roaolro
rcuethlI@@lo@. Sea Cooloy on lkation, 4th Zdltlon,
sootlon I.252 61 c. J. 9631 SolsaoaT'I.St&o, 51 3. Y.
(26) 703; Yl iler TO. State, 53 4. 71. (2a) 790. Thi8
gOn@ra rUl0 18 di8OWJ8d lnd &vOn OffOOt i&i OpiI&a118
Ilo. O-774 and Ho. O-205 br th18 dopottcmnt.
Artlola 1060 or Chapter 3, Title 15, Oodo or
Cr1~I~a.l. pT000aw0, read8 a8 fO11OW8,
'Draft@ drawn and cortifloates lamed under tho
provIrlon8 of this sheptor may bo transrorrctl
by dolltory, and rrtloll
tithout further aotloa
or loooptonoe by any lutharlty, exoept rogiatra-
tion by the oounty treasurer, k rooelvoble tram
the holder thereof at par for all oountg tax@&*
ThcrO 18 DO OOBfliOt b9tWOeB htiOl0 70&9, RO-
rlaod Cl*11 Ststutos, and Art1010 1060, G&o of Crlninal
Froooduro. Artfolo 7049 provides on lzctoptlonto th
gonorol rule abo?e sot out, end es 8UOfi It must ba atrlat-
ly aonstruod. It does not autharlzo the tax aollootm
to aooopt rorl;,under any other olroumtances or fran
any pereon other than the om to rrtcait wea iseusd, ena
It 1s or general lpplloation aubjeot to the apeolflo
ritaation ocwered by Artlalo 1060, Code of Crlmlnal Tro-
OcQura.
under the SpOOiflO authority, and in aocordonoo
with the express terns or Axtlolo 1060, Gode of Crflninal
Praacdure, the aBcRI@Sto yOUr first qUeCtiOU 18 ill the
liflmetlT0.
'Inanswer to your oooonC quoetioa, It la the
opinion of thla Dopartmen$ that sorip my be rodcmed or
paid only 6y the fund b&Mt wNoh it was loeuod. ThU8,
in reply to your tlluetratfon, the hol&er of general fund
earip my tendor the norlp in paymnt of fwieral rand taxso,
but a&. :B pa.pmnt or rood 6nd hrl6eo rund taxes. X0
lmloso a oopy & en oplniou directly In point, retiered
Zoptaber 11, 1936, by Ae8Iotont’AttornoySonerel Victor
‘8.Bauldln.
Tie8nuuor yaw third yiestlon in the nc~etivo.
irrtlole1060, Code of i;rIrAml Pr?oeduro, does not purport
to apply to any situetlon other the; One whiot~ 8riBeS uslor
the out&orIty of and by vfrtuo or the +rtieles contained In
Chapter 3 0r ‘?itle 15 of the C&e 0r Cr’i~lmilProcedure.
A sImllar p~wlaion ot the aem6 gem&W offsot, except thrt
it roletee to the pay of jurors only, is ooatafned in Art-
Iole 2122, Kerised Civil gtatutos or 1925. ~11 0tht.rsitua-
tions are covered by Artlolo 7049, i!evIsedCiv?l .?tetutea.
krtlalo 7049 state8 In oftoot that a ptrson who h6s rendorOd
lu~I~a to tha oouatr my pay hIa oouotl ad talorm taaa
In thr rorip *Ioh we8 Iaaued to him ice luoh lo r ’tio and, ea ,
InierantIal~ the tax rollrotor Ia ruthoAred to rooept
lorlp toabrbd to him uaau auoh olroumatano@a. It 6008 not
follar that the tu ooll*otac Ia author1aea to looapt th.
aulp rrtdar 84 othor llr o uma ta a or o b ?rom
a lny 18011other
than tha om to whou It ma laaubb, nor do48 Artp” .rle 7049
ru?WrIra my aueh oanatn?otloa. The aorip havlnq been
Ioauo& rm pur boa other than the oaoa mumereted In
chaptu 3 ot tr 0 Cod0 of Crlmiaal Prooaduro underntlo 15,
- we are of the oplaloa th e tl tax oollaotar i8 not author-
ized to aooopt tha rorip in paynant OS oounty ad rlilarmi
taxoa, acoh aerlp being presented by a person other than
the one R&O rO!ldBrbd the 8UviOOS SIX which it Was issued.
9s enoloae sopisa of other opinlona rendered
by this IJepulaneat whLoh relate to the qubetlona unlu
alaouaaIoa.
4
. r
Tours vary truly
.
By /a/ Rosa Carlton
Ro8s Carltdn
Asalatant
TMs opinion Consldored and Approved
ln L.lmItodConfermoo
ROrNtjrb