OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN f&nerableA. E. ~Sutton 6ounty nueltor hneoraoncounty Paltsrtlne, Texas L--J\ .. 40% Eweable A. E. Sutton, Fqe 3 &ellnpusatcb talema ~94 pvll taxer owiag by him. xr he pay0 all Che aa2fnquta taxa dru 011u part of his proprrtp anlt, thus leavl~ a part of his dellnqaenttama UII``& he mamt pay a 6s penaltyon that paid.* m0twe or th4 0ubjtit-dter in~0i~4 in the q``&iors pou nsk4d we will anmmx your ilcst qurrtioa bet.. Xn pour smon4 qwction John Doe ova tea fsrofr # lad an4 awes dd.lnqueat taxes for sclrtlcal paerr oa au traate. Ra 84118 one truct to John slrltsl. John a&h th8n.oowr in WlftJa the life or House Bill xsr $3 aa attmpta to pef tho dellupuaat tams an t&otrsat ash ha BP~ purc&ur@4fzom John DOS. This Ir the a%y traot or lad John Snlth 'ovtnu that haa any ad&a- qua& tar.8 lhBEs68Od at&aU4t it. ft is the oplaiw OS $hla bepartaentthat In rush amao Joha Stalth would M tn thr posltlsn0r 4 taxpayeracmclng in ta ~07 hi8 44liApuud taxm lmbr S4otion lof HOUQOsill x0. 78. We brlina hI’t.har that,ho ?Culd mat bo in a pQ8itiOR of a tsarpayer who owea d~llnquanttarub on soferaA $?4ut8of lam3 CIsairsng .bopay tha t&xetJon on1 of thez+, whio&wuld r8qalretha pymnt ot a rlr par oent pen- alty tader Bootion3. It in our oplnlon,tharafore, thif W&BP tha tacta Wited in QAP wstion Yo. 8 J4@n 8silth1s ent1treato pep tE4 66Eloquwlttcwm ofn*t the tmtt or. laud wlthmt any int8rut 4w pun- ffty bidI@ ass*0044 tlisrato. Xn o\lestlon Pa. 3 John Doe ownn ten truota a? lsad and owes dsliaqttsnt tams on all 31 thee. P bank boltliq a lien an one af the trvats deirlrer tP) pey thetar on marae. mu .lxlspixe a0 to thu wount t& wlty, ii any, that sharild be ohm&e& if the aWin- q?mt tareo s.rapald,onthin tmiat by th4 bank with&a a4 life ai~ITOU8tB El22 xor 76. fn it lnfon #or 0-LBb8 thi8 degartaentparrkd cm this quest fcm where a Ilen- hgl&r &4sir4& to peg al2 the dd.in~usnttaxer 0x1OIL* treat of proprt whleh 16 0``44 by B tarpaysr wh8 Wb8 dellnquwxt 318x6s QA ~awxoum tra4tar Ke hold thnt the liroholde2shoulQ be allawadDo pep #a tw.eabut thttt he would also ba racuirodto pay'tb*six per aeat penalty prwldsd in 9emtion3 ailsouse Bill XQ. 76. ibcopy ot ~b~lon No. O-%968 1s enolossdfar your inSormtiOa. In your flrtltquemtioa Ben l&m, un heir oi the John we xstate,orrc~sno other 8aliaqoimt taxer and wishes 402 -’ Haoreble A. fi.Gutton,Page ( to pay all the tsxee due agelnothia undlrlaedintereat in the .:.stSte.in OpinionNq* o-s88 tihlll depertmmt rulall on B ra0t situationwham3 an heir attemptedto pay OA her one-eixthundividediaterertin three let18which hei?been rendare