OFFICE OF THE A-ITORNEY GENERAL OF TEXAS
AUSTIN
GROVERSELLERS
ATTQRN6Y
GENERIL
Hon. R. F. Robinson
'coullt~,
Attorney
UillaoJcmLi.i*
Ragmmdvllle, Texas
n
Dear Sir:
and Rovember3,
OS this depart-
a basis of faots
are quotedas
ads in part as
propertyheld or owxmd.by
11 be liable ror all State
owner thereoi,illol~ tax
propert axidpoll tax. . . . 1
er authorit of the above statutethe
lllaqj-County hwrefksed to aooept
r of real estateor all taxes against
on the grcmnd that a poll,taxhas been
the wife of said owner, the owner
said poll tax vith his other taxes.
"Klndl~adtise,at your earliestoonvenienoe,
whetherthe Tax Goll.e.otor
Is justiiiedin reiusingthe
tender~undimthe abov6 oiroumstanoea."
-.
365
Ron..R.F. Robinstin,
plrgq
2
to pay $he taxesassisse&a&iinstthe iaaeiuitheutat the
Same t* ylngthepolltu assessed a %mthQ Mfei
Ye think8s pctsitien is swklneU ,inSeiBb v1 ltabba
207 &W-636, holdingthatthe 8tak doesnot havea'lien
onrealprapertyto~bimrethepbymsnt 0rmh0~p0rs~l
PrOPerCyor pollme8 dw bJ th0 omer Of the 18d.
y;;. 366
_..
..
Eon. R. B. Robi.rqon,
page 3
SumarisIng our oonolwlon, we hold that the
%3xColleota is within Us legal rights to retire the
pamnt of the poll tax assessedagainstboth the husband
aad the vtfe in the paJaant,ofState end Countyad valorem
taxes assessedagainstthe oormnrnit~ property,other than
I the-hsmestcurd. Bat if the property@e the separate
property~ofthe hu∧ he may pay the State- and Cmty
-.~a& taleremtaxes thereonwithoutpaylug the poll t+
*. ~'a2isessed
againsthis pife.
*
.I:, W-3 t=W Jaurs
4';
".,"
.: GRREUL OF TRXAS
ATToRm
-.