OFFICE OFTHE AlTORNEY GENERAL OFTEXAS AUSTIN -c.- -- Eon. Chorlag Lockhart State Treanurer RUBtIll, Texse bear Sir: 1040, in which the queetion gr ?rohlblt the Btete ing CoIlroderete Pen- eentacl for peymnt lose or the flscfii were lseudi?" EQ fi9ViGQd ClVll lxatutos provides to in1 fund for the .paymmt a$ oonfa- de lcle rcuds In ;?a-t 68 t’Ol&GWBt e lelrisd Slrd OOlleOted in the cl et ths ~3m3 the that othts tams are levied oad ccrllcoted for the your lGE3, and annually ttereafter sn ad vnlorcz Em 01 f3ev011 (VC) centa cn the Cnc Em- dred Soiler (.~lOO.OC) vnluatim thamof on all property oiimd in thpr Eitota 0x1 thu let day of Jenuory of 1928, end of every year tCerenfter, nnd on all mopcrty ecnt out of the Zats prior . 882 %OIl. Chfirloy Lookhimt, page e to the let Ucy of Jenuarp OS any of 6alb years for tho purpose of ovading the payment of t%xem thoreon 6na aftsrwnrd8 returned to the Stete, 8x- Cept 60 much tbe~roOf.fas.may be cxtmptad by the Constitutionend laws oi this State or of the United Stctes, whloh v%luution ohall be ara?o in thf3.rxan.w preeoribed by lea for the aerenment, levy, and aollection of other Etato end County tAXes, vSloh eaid tdx 90 levied And OOllOUted aball ba paid Lnto tho Troosury of tlioState of Texas, in the c%Re zannar 80 other State taX?a, 0z-l.ehall.con- 6titutb a speoial fund Sor the r?ynemt nf pon~fon5, es uiay be provided by Inw, to Confedere'-;ti soldiers and their w1dow.e, anC to other Texas colClera an4 !nilitlamn who nerved Curing the Far :Mz#%m the States ontitled to pentions undsr the 1%~ of Texas, and their wldow5, end rebel1 oonstituto a &peol~l fund far the paynetat of suoh.psnelona in the Ean-' nor an3 under- the rulr?sand risgula~tions r[?t ars ond mey be preocribed by law. . . i .” Xrtlol~c wor, 5ets out tne smeons who .cre entitled to,.reeoive Confedarate penPi om. It is to be noted that Artlole 6202 provides for the payment of tbs Confedsrats pan&on tax rconey into the state Traasury end eian% te tt apaoial fund to bs paid out in the itanner and under the rule6 and regulatione ,preacrLbed by lam. Artiale 4344 OS the .Revtsed Civil Ftetutea proviaen in pert is Sollcws: *'tcmongoth%r duties the Gomptrol~er shell.:- on tbo Treaoumr for the payment of All moneys airc?ot.edby lsw to to paid out?Z the trHabury.* be ;.rticl.e6204 '6pQOiiiOf3liy provides that the Con- federate pansion money is to be peid to ttia ?tate Treasuz-er, Reid noney lo psifd out by warrsnts drswn by th% Conptroller on the Trenc;;rsr under the authority of Article 4344, supre. Artfcle 4371 ot the F&vised Civil SteWtee ae ezt+n- dsd, in 1931, provlda6 ea Sollwrat 883 Bon. Charlay Lockhart, &!age3 *The Treasurer shall oounteroi$n and p6y alt warrants dmm by the Comptroller on the Ireas- ury which are euthorlzcd by law. No noney shsll be paid out or the Treasury excopt on the war- r'anta of the COzptrollor, and 00 rarraot shall be ml& by t%e Treasurer unless grrssented for psymnli within t'k.0years iron tho close of the ffscol year in which suah warrant naa iasueb, but olalm3 r0r the poymnt or such wm=rante may be preaonted to the Le616lnture for cpprOpxictfOR8 to bo xe.ds rrca #blah such alaifno nay be p6i.d. (46 anendad ncte 1931, 42nd Leg., p. 396, ch. 242, % 1.) This Cspsrtmmt ruled In Opinion Xo. o-1309, writ- ten by Eonorable George X. Marcus, horji6tsnt Attorney General, addressed to Eonorable Charlq Locktirt, Etete Tr068urer, that Article 4371 lo 6 lirelt6tion xtstute &I that unl.ers the ori- ginal warrcnt or duplicate warrsnt iesuod in lieu theroof is prosontsdcto the State Treacurer.ror phynent Plithfn the two yeear pericd, the Preaaurer wwld not b& authorized to pay the 80aB. Pou'sre advioed tht the ~papmont oi Confederete penrioas'under the statute6 is by werrents drawn on tha State Treasurer by the Corptrollsr or Public ;ooounts. Your ctten- tion is further celled to the sll-inolur,~vv lnng.usge or krti- ale 4371, which 9rovld8e: "Yo worrnnt shall bo paid By x?ie Treoture& ``unlesxt;``otc.* . It ia the Cpinfon of this Ceplrtmnt, thorerorc, t!mt A&lcle 4371. noald 6pgly to w6rmnts Oman on tho Con- rodemts pemlon fund end m6.t the finrxmet be presented for payxat tithin two gears of the olo6s of th& fiscel yesr in which the warxnt8 xere losued bsfore the T~rsaiEurorwould be authorlzad to pay such mrmnte.