Canstitutionalityaf Article
725&b. V,G,S*, providingl that
a wx aaees4or-collector ‘21
ccrkifkake tla8t Wxos have
beq#,en pid shall be canclueivve
Qrocf of grymant.
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i
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Two eplrdone of this office written during prior admin-
Letrstlone bold that tbi4 rtatute is unconatftutiaM1 because it vlo-
later Article Ill, &ctiw !iS of the C?onstitution of Texas, which pO-
Mbits the Legislature from rebaring or extinguishing any indebted-
aeea, liability or obligation of any corporation or individual to the
estate, aad Article VIII, Section 10 of the Constitution of Texas,
which prohibits the Legislature from releasing the inbabitnatr, OF”
property, in any city or town, from the pnym4ot of taxes lovled
for &ate and county purposer. See Att’y Gea. Op. 2780 (19&9) and
Atty Gen, Op. Book 383, paSe 904 (1938),
Since the writ@ of there opinions the Circuit Court ‘-
d &peals in Amersda I?etroleum Cqrp, v. 1010.61 Acres of I.&rid,
etc., 146 F.Zdm, liar r\plselcI the constttutiotm cy
3-u statute,
“Tlkl8
latmte endue c&trActtoa Jmoro do44 ML
purport to surrender aa! release to anybody any trar ,::
that is really due. It is not intend& to be, it is not, 8
ebetuba d limitatlw. It to isktemlsd, %1the iXrkrort of
~prMtc,temh~rreslraadepe~bletbeoOmallatee
illusory presumption that officers will do, and have,.
doll*, their duty;and to provide security against aocrp ”
tar Hens analogous to tbrt security which is provided
aptit other secret lianr under the registration laws
d the state, It opera&a not es a Sift or’grsnt but as a
wice provision in the Merest of the State and its people
for protection against secret an8 undisclosed liens. It
in eqpufbble in ite &tent. In i&e effect it is conristaxt
with general public polic,y. It is not inbsaded to rioWe,
it &wn awt operate a6 & Molation ai, the iavoked pao-
viaion* d the Coaetlknt#&sgaipet rektasing debt8 OT
ablf@hUoar .
“Wba Me pwpamt ef the rtatute in question here,
to protect ianecont purchaeers ag*imt secret liens, is
oawtdec44 in Uu 1iSht of its strong terms, completely
.
,a*ej&ng *U cdlu8tve 01 fraudulent cextiffcatem and
m t&e colleetero Wbla on their bade for 104440
rsrultln(l from their coliueive, fraudulent, or negllgeab
&aa+~~e, it is quh plain that the Legislature did not
i#lQaL M releiaoe OF ex~@#wk8h, th4 44t ‘does o@ WV4
..
>. ,.,
‘., ‘. . ‘, , .
‘E&n. William N,. Hcakey, Page 3. (V-1143)
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the effect of relea&ng, taxes. It wzpresents m8rcly
awexercise by the Legislature of its bioad power#.of
protecting persons against secret atid uudiscloaed tax
claims. Appellant bought the land on the faith of tha
certificate. It is entitled to abide in ,that faith aad to
hold the property and it8 proceedas,free of the thrP
denied, the now claimed, lien,”
We therefore overrule Atty Gen,. Op, 2780 (l&9) and
Atty Gen. Op. Book 343, page 904,(1938), in,60 far 8s they are con-
trary to the holdlug in the AmerA caet?.
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SUA4MARY
Article 7258s, V.C.S., providing &at in COUntis
bf 210,000 or more population the tax asS%8S~r’cOl~C’
tor’r certificite that luxe:s have been paid rhkl b8 COW
elusive proof of payment, is con8titutionaL Amerada
1010.61 Acres of Load, IWF.;Cd
I@
Yaurs vary truly.
PRICE DANIEL
Attorney Gawral
APPRQVEDt
W., V. ,Geppert
Jaese P. Luton, Jr. Assistant
A8Sirs&*at
Charles D, Mathrw8 .,
Ftrst A88tsUnt
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WVG/mwb ”
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