.
362
OFFICF OF THE AITORNEY GENERAL OF TEXAS
AUSTiN ---------1-m. . ..- .,__
lOuLoGMum
Ilt-a-
5i
3011. Oba. ii. Bbsppard
Co~ptrallcr ol I’ublia haooUnt6
Austin, Texas
3arr 3ln
Your letter of A roiwla, in part,
utborlty is now
08 OOrtOiA BIIW
of the state as
: IS8 t0 th questions arise
wlttr roferano 4 of this ucmeyt
.
bid in llau of tfms,
0 r3tsts Treataury’f
nt authorize the pfiyaent
oolls4tora, or should tbO
tho.&t*te Treasurer?
ney 1s &13 la to the Count7 Tax
ouu the .%osesor-Collsotor be
‘4. In State Aid Counties, euoh as NUOOOO, if
tb* mney 1s paid to tb6 Assessor-colleator would tha
soUty retain a poctlon that la atithorlzed to be remitted
to the County TrQoOwbr for the p8pent of malntenan0s of
sss walls, 6to.v
363
All proparty o-cm06 by the ‘Jnltei ~tstes la, by
OUT atttuttr, exwapted
tror, tamtlon. ;~rtlolr 7150, 8. 0. S.
3~ olrtue or vt:riogue sots paastd by the :hlted
States Congrbaa,
tha A&&nfstrator of tha FbdrraA Publio IIoosiA,:. Authority 15
authorized to mnka aAAUd1 pSpxnt* 1A 116U Of taXr-8 t0 tha
‘tata aAd tha various looal aubdlvfalona of the :;tuta in which
real ;‘roprty la aaqulrod by the iio;lsln& Authority. 30 i’ubllo
849, 76th COA&f68S, 54 Statutoa, 1125 (aa amaAdad by Pub110 42,
Publla 137, Pub110 409, Publlo 522, end Fublle 729, 77th Con-
gress), Pub110 9, 77th Congrea8 ‘Tubilo 73, and publio 353,
77th Congreeia, Pub110 671, hlblfo 781, 76th Cor:greas. It ~111
ba noted that upon tha property iAtOlvad 1~ aaOh of tha Fbdrral
.&e, the Wnistrator le iutkorlzed to pay “in 11~ of taxee” an
amour&which muld be tba lpproxiniata aquiralent of:tho a.asunt
of taxes that would ba $aid upon auoh rsal property --if auah
pn,;srty wara aubdaot to taxation and wars not cxeavt.
Slsoa there la co llabllity Upon tha ;Jnlta;l States
to ;a7 thb SW autkorlzad in llau OS taxes, ally sUOb LIume QO
Paid to. tho Stnte ~111 be ln the nature of aifta. %r haoe
harstofora held, 1A olv opldon No. 0-2042, that only the
Laglalatura 0f this state 16 autt:orlaed to roospt dirt8 oa
behalf of the Stats. ‘Re 6AOlOSS h8rOVdth ii COPY Of WAOh
OPln~on. It nrlgbt be pointed out that iOr the aa.M reasons
tht tbo Lcr;lalatura 16 tb only dopartaant of tha State*8
~~rrnant whtoh oan cooept glfts, it Is likawlae the only
~atartzient or the golrorment whioh oan rejaot gifts.
32noe the Lagirlatura hss A6itbOr eonet?ted fUX
*a!aoted, OA bebalf of the Stata, any 6~s that hare baaA
or QY neraefter be tendered to the State in 11~ df taxaa
'WA the bndr in question, vo thiA!s that slay auah aUm t6A-
dared to the otf:Oiala of tha State under the authority OS tha
-‘*feral Jota would ba *mnay the atatW of whloh ia umleter-
dnedm WithiA th0 ~bithlng Of ;.rtiOh 4388, v. fb. 21 %&an6
rhat It ShouLl be d$apoaed of (18 therein dlreoted.
lrt1ol* reads, tn part, aa follona:
*The Staba TreaIIUrw shall reosivs bilY fro% the
haad ot saoh dspetrsnt, , , . a datalled llst~.Oi all
maoA retitting rmnay, th6 status 0t whioh is uoaatar-
aned or whloh la 8WUittAg the tb?zo Vih@A it 6an be ilhally
t*ken into the treasury dapoeit raoalpt ahall be
ls*Uad by the Conptrolla; ;o; tha dally total of SUOh
ra~ttaaOos rn oaoh de ‘artmAt, and the Ca6hlar of thr
?~aaurer*a %partrent,,.i Esll keep e oash book, to be oalltd
aQ3Penaa oaeh book* in xhloh to enter thaao deposit rO-
oalpta, and any others lasuad for oaahreoalptr, for **hioh
: 364
~10n.coo. 9. Sheppard, page 3
no deposit warrants
_ oan be Issued,
.. or whQo
1. their
~-
issuance 1s delayed, Aa aoOn as tne scams or mmay
80 placed with the Trsasurer on a deposit reoeipt la
aetQminea, it t3hallbQ tranarerred from the euepenss
aooount by placing the portion of It belonging to the
Stats in the Treasury by the issuance ot a deposit war-
rdnt, and the part round not to belpng to the State ahall
be refunded. . . ."
%'emust, therefore,
answer your first question by
saying that
in our opinion auoh sums aa may be paid by the
Administrator, *in lieu oi State taxQa*, under the authority
of the aald Fade&al Aots, am be paid direotly to the State
Treasurer and should be placed by him in the suepense account
Qa "!aOneythe status of whioh is undetermined,* aad the Ulti-
MtQ dispoeltlon or wbioh should be made in aooordanoe with
thQ dlreoti0n 0r thQ Legislature.
Suoh sum an may be paid by ths Administrator
‘fa lieu of taxsaw oi looal politioal subdivisions should, Ot
QOu&sa, bs paid alreotly tb the proper looal authoritise, ard
not to the Stats measurer.
Baring thus answered your first queati~on;it be-
03mQ~ Ullheaessaryf.or~8 to diacues the rQ!nalning qUSStiOnE
-teea In YOU& iettG.
Trusting that the above fully anSYIQr8your inWirY,
IQ a&Q
youre very truly
ATTORNEY GEXERAL ‘3 TEXAS
PowlQr Roberts
Assistant