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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
I
8 AUSTIN
OIIOYLRSL‘LLrnI
I
F rqmwcr omlera
anorable Charles A. !Cosoh
County Auditor, Dallas County
jb00raa miiai3g
Della8 8, Texar
Dearsir:
ueoting the opinion
hersin, roads as
use Bill ESQ, Chap-
0t0 0r th0 4ena LQgit3-
8, there was orsated and
ver Canal and Consenanoy
d law, a preliminary Board of Dlreo-
riot
oaused to bs lwied and aolleotsa
a tax of one oent on eaoh $100.00
uo of oertaln property lying within
,said alatriot. ‘Jhe Tar Aewecro~ and
Collector of Dallas County, aoting aa the tax~wlleee-
tor of said distrlot, in the year lQ36 reoeired and
oolLeotsd under mid tax levy the own of #10,870.51.
wThersafter in 1933, a.8shown by aopy of petl-
tion hereto attached, two of the property taxpayers, _
ror themselves and others similarly situated, brooght
euit in the 44th Distriot Court of Dallas County,
seeking a permanent injunotion against the prellmlnary
Dlreotore end Tax Aaseeaor end Colleotose o? aald die-
279
Donorable Charles 1~.Tosch, page 2
triot, enjoining them iron .aW rurther attempt to
demand and oolleot euoh taxes, end ?or the oanoelle-
tion and ralpovalfrom the roll8 o? the Aaaesaor and
Colleotor of Taxee o? property lying within aaid pur-
ported dietriot. On trial of 8eld suit a judgment
wae entered by 8eid Court, a oopy o? which judgment
Is hereto anoloeed, in whloh the district and eald
tax oolleotor8 were permanently enjoined and oommanded
to rsiraln and deeiet Srom attempting to essess or ool-
leot any turther taxes under said Aot and partioularly
deoreelng a8 rollowa:
"' IT IS HJRTHIsRORDERED, ADJUDOED AND
DBOREED BI THB OODRT that the said Ed Cobb,
a8 Aaeeeeor and Golleotor o? Tuxu8 of Dalle8
County, Texa8, and John Dourland, a8 Il88888or
and Colleotor o? Taxes o? Tarrent County, Texer,
both and each are herob oommandea to forthwith
oancel the purported aeeeaeaent roll8 prepared
by said Tax Golleotors attempting to a8se8s end
oolleot taxes ?or the yeer'1935, in the name o?
said Trinity River Canal t Coneervanoy Diatrlot,
and oaoh o? eald offloer8 18 ordered and directed
to return aud repay to anJ person8 entitled 8ums
heretOior8 reosived by 8aid offioer8 a8 taxer
oolleoted ior 8aid dletrlot, such return to ba
made by aaia oiiioere in suoh manner a8 may be
round most convenient end inexpensive.'
coin partial oonplianoe with said judgrmnt the
Tax Aaeeeeor and Golleotor o? Dallas County prooeeded to pa7
out by oheoh approximately (3,447.07 of the total oollsoted.
However, a8 o? December 31, 1943, he had eon hand the sum
or $7,745&U, $24S.73 or which &mount he ha8 dsposlted in
the bank eubjeot to hie exoluaive oheok and oontrol and
$9,500.00 o? whioh he 18 keeping in oa8h in hi8 hand8
in hi8 ofiioe.
*The reoords of disbursement8 show that during
the year 1939 there wae repaid to the taxpayers who paid
the tax, ths sua of #i43.09; during the ear 1940 there
wa8 repaid the sum of 900.90; during the year 1941 there
was repaid the uum o? t 209.36; and during the ye&r 1942
there wa8 repaid the auplo? $23.23. Considerable publioita
ha8 been given to the above ouit, and the judgment of the
Court, deoreelng the return o? said money, but I am not
advised that each and every taxpayer who paid said texea
ha8 been notified that he ia entitled to e return thereo?.
280
Honorable C&rlea A. 'onah, pag% 3
ua8mu%h a8 the tax was only one oent on a (100.00
of asssssed value of property the taxpayers who have
--notbeen refunded this amount have Sun8 due them,
ranging from one oent to lees than one dollar, and
the Tax A88essor and Oolleotor of Dallas county
takes the position that the *manner most oonvenlent
and insxpeneive' is to have the property omers oall
In person for this tax.
'The Tax A88688Or and COlleOtor of Dallas
OoUnty Oontende that these ?WdS do not below to
the County of Dallas, but belong to the lndlviduals
who paid mm% in and that einoe he la under order
o? the Dietriot Court to r%turn said ?UdS to the
taxPayer in the Jaeumer found to be aost oonvenient
and inexpensiv%, that 1 as Ooontf Auditor of Dallas
County have no oonoern or jurisdiotion over sana In
law. I am, therefore, prompted to ask your opinion
on the fOllOWbIg qu%StionS:
"1.
-h County &uditor -0r Della8 County,
sure (Dallas f&mnty haying a population
in ~xo%ss of 190,000) under the provielon8
of Art1ol.e1466a @Ot# Of 1933, 43rd bgi8.
Et; s Page 219, Chapter 98, a8 amended by
AOtS'k 1935, 44th bgi#lbIre, Pag% 330,
Ohapter 133, paragraph l), do I have the
power and authority to require the.Tax As-
sessor and ~lleotor Of Dallas kintyto
deposit the taxes %oueOtSd by him ?or Said
Trinity River Canal & ConServanoy Distrlot
in the duly selsoted GountJrDeposltorp
“8.
"I? the balanos a? said unrefuuded taxes
is so deposited, doss the Tax ASSeSsor and
Colleotor have th% right to'withdrew same on
MA yp%WtMd- lhtMkW& 'I&CCWHEW TSS any par'li
thereo? in oash in bib o??loe?
mnorsble Ch,rlcs ,..Tosch, ; g% 4 281
Do I have the right a8 couuty Auditor
to require raid money to b0 deposited sod
paid to the Treasurer or to persons, firms
or oorporatlonr to whomraid funds nay be-
lan(i only by ohook oouator-algned by IW?
-If it 18 your opinion that under tk
QSOViSiOllSOf &tiOlO 1686a (A#tS %%%i,43rd
h&181. Pago 81'1,ChapfOr 98 as amndd AOtS
1938, 44th Le618. Pa60 380, &too ZGB, Par.
1) lpplie8 to the funds in quortion and re-
qUiirO8Sam to k doQoS%tod irrth. ~OtUtty
Treasury, in the lvent tb Tax A88o8sorand
6oUeator roru8o8 to 004~4 with y demand
that Mid ?tUIdSbe 8o dOpo#itOd ia th0 8alrnty
WeaSUry and dl8bUrMd only in leoordanoo with
the provi8ton8 Of ~1010 1686a, Wha9 rp8oifio
'8tO a9 the oxpearo of the Qounty* am Z au-
thorrsod as Cbunty AUditOr to take to 00-l
his aamplian8e with said lert Partioolarly,
Ml1 a writ o? maMamu 110 ia Suits brought by
m or in the name of tho Wanty to oompO1 8uoh
lmmpliMoo?
‘8.
"1 would al80 liko to dirstitfear attention
to the prOViSIOn Of ArtlOle'lOd O? th8 Penal
Oodo and to ask pour opl~ion as to whether or
not the Tax ASHSSOr and Golleotor ia roquirod
by law to pay the belame of the80 Trinity River
Canal L Coasorvanoy DiStriOt taxes to the Oounty
Tmasurer, lnamuoh a8 thou0 fond8 havo been
eolleoted and reo%iv%d by him sod not paid over
to th% per8ons entitled fhsnto foopa period o?
mro thaa four ytaarrrl~ioo the time tha Tax As-
sossor and hlleotor oolleoted mui reoelvd said
sKmle8* fn thlE Oonneotion 1 be& to advise that
the present Tax A880~80~! aad Qolleotor has born-
pleted and bwm rO-aleotdl to mveral tenu
sinoe his original oalleotion and raoelpt o?
mnorabla Charles ii.Tosoh, page 5 282
theu taxear
i
“1 would like to amk
further, rhsthar or
not la your opinion, there unr8iuaded taxes ara
profooted by the bond8 regularly ported by the Tu '
A88euor and Oollsotor under tb pro+~rlon8 or Arti-
olr m47 and w49.
.*lv lt 18 hour opinion that t&8 aboto
reforrsd to.Artlo]L81656a 4088 BOt apply to the
mm108 in que‘tion and that llk0wl80 Artlble 106
oi the Penal Oodo lo inapplloabh, doea thb 44th
Dttriot Qourt or Dallas Oount~ rhloh OntOr8d ths
original judgment in lOb8 blreatlms the repayment
of raid aonle8 to Ohs rarlour taxp8y8rr who peld
“am‘ i.U, ‘till bar. jlWi‘diOtfOB in ‘aid Oti6,faal
oa8a to order ths Tat A88essor and Gollrotor to
daporlt la the rsgirtrr oi the Oonrt.a bald&g of
‘aid monies ‘till on bane and mrofundrb?
~14 hurt ha8 not jurl8dlotionbooausO of the suit
rib6 in itxis, 00u.u 8dd.ao~t 0r anf 0thw
Dl8trlot
a0prt Bow lqkmnd Mid futkd8and order ‘am do ‘ited
in the regl‘try or tha aourt In rult br me a8 r ountf
Auditor?
a * l *a
Artiole lbb6a, Vernon'8 Annotated aim Btatuter,
prorIda8:
*l'heCounty Auditor &n!:
oountler hexing a
populatlotiof one huudre6 niqtr thourand (.190,000)
or more aooordlng.to the la& preo$dlng or a4 io-
tara redoral Oeneus ‘hall pretorlbr the system oi
aooountlag ror the ooants m.d the,forms to ba used
by the Dlstrlot Clark, the Dlrtriot Attorney and
all oounty and preoldot offloer8 and by all persons
283
Honorable Charles A. Tosoh, puge 6
b tha aollaotion and disbursement o? county revanQs8,
m~d8, ?a~$, and all other moneys oolleoted in an Or-
rlofal oapaoltq whether belonging to the aouatY, it8
8ubdivislons or preolnots, or to, or r0r the use or
=bane?lt o?, any parson, firm, or oorporation; ha shall
preeoriba the mda and amnner in whloh the District
Clerk, the Dirtrlot Attornay and all county and pe-
oinot officers shall keep their accounts, and ha shall
hvo the paver to require all O??lOerS to iurnl8h monthly,
annual, or other report@ Tyler oath o? all monoym, taxes,
or ?oos O? oretry nature rooolvod, dlsburrod, or remalnlne
on hand; and In donneotlon with suoh report6 he shall have
tho right to OO.untthe oash On hand with SUO~ o??lOer, or
to rori?l the amount on deposit In the bank In whloh