OFFICE OF THE A-ITORNEY GENERAL OF TEXAS
AUSTIN
Rononblo f@JSb Jamem
Stab Traasurrr
Austin, Taxa
rrh 17, 1943,and
sbsrrr hare been
quote Sroa rour
lottrr a8 iollowot
r Srom Burg.8,
Bu.rge8, Soott, H oi El Paso, Toxar.
rolioring prfmrt psj-
Coantr Clark or El Pare,
nob 1x1 the lnalosed lrtter8
XLPPASO?ED.
SAI. t LOAN
Total
I. . .
HonoraLlr Jrrso famoa, page 2
Vo will appraolato an early r*plr to quertlon
arked in the leolorod lottor..
Mr. Rarborrlfr letter road8 aa follarrr
gTour lotton oi Xarrh b, 1943, lddrersd to thr
Xortgago fnrortrmt Oompaay of Xl PaJo, Twa8 and the
Xl PaJo Fedora1 Sating8 & LOan A88oolatloa haro boon
rerrrred to u8 for lttoetlon. Both of th.8. lnrtltu-
tlosr have pai& the Stato Xoto Btup Tu unaer protut
over a pbrio4 bo(lnnlng ie Ootobor ot 1941 up ua $1 tho
proront drto. Wo l88uao your lottor 18 writton‘ la riew
or the reoont doolrlon of tho Oonnueity Pub110 Senior
CompaaT f8. f-8, 166 8. 1. (id) 395. Ho ruitr hare to
bate booa filed lgalnrt tho Btato Treasurer under the
prwlrlonr Of Arut. 70574, but it all olalm loald bo
join04 in one rult, ~0 would prooerd with the riling
or the 8ame* We would llko to hate JOU adtire w whether
or not the Attoreoy Oonwal eonrtruu the rtatutr lart
.aentloned to Iuan 90 da78 Sror the papent oi the lart
tax eador protert or whether heto moan
oon8truer it
that the 8tit mu8t bo iilod on laoh tax wIthin 90 da78
aster the t it we8 paid. We would like to koar rror
rou furthv v I thi8 rogti at vour larlle8t ooatenlenoe,m
WOl88tmethat Mr. Rarbor~*r aentloa Of SUbdivi8Ion
(d) br Artlele 7057 -8 8 tfpaga hleal error ana rhall dl8oua8
hi8 quertioa wltk rupoot qb Bubd f rlrloa (b) a? raid Artlole.
Seotloa 2 ot hrtlole 7057) prwldoa in part!
Wpoa tho paysoet or rooh taxer or foeI, lo o o a p a nled
bJ 8UOh writton protert, the tax-pyor rhall hate ninety
(90) day8 from raid date within uhloh Zo fllo ault for
tho rooorrry thereof la any court or oorpetent jurlrdio-
tloa la TraTi8 OountT, Texa8, and aono othor. . .*
Thur in uaamblguou 1 uauge the under11 od portioe
0r thlr quotatioe provide8 that 38 t8 ill.4 un4er * t-18 Art1010
lrust bo 008menoed rithln aleotq clay8rrom the date of papent
or tho tar.
Honorable Je88e furs, paae 3
In Sootloa 2a 0r thlr Art1010 prorlrloe lr ude
whereby a tarpyor my rile rult on th rirrt 0r a rorle8
or pwentr, prwlded ruoh rult is oommoeooa rithle elaety
d48 tr0r the ant0 or ruoh payment, and uy thoroatter add
8Ub8Oquemt pwenta to tho original rult by ray 0r amoadlont,
prorIde ruoh ueabent8 lro made within elnoty 4~8 fro8
the date ot paymet of tho added tax. To hold that a tu-
paror w pay a rorlor of tuo8 under protest and may tile
rult at any time not lxoeodln6 ninety 6~8 tr0m the date 0r
the last payment would be lugelr to 8ake uneooorrary and
ruporrluou8 the mdo 0r handling a ruler of tax payment8
provided la Seotlon 2a.
In Seotloa
Yoreover, 4 et the Art1010 under ooa-
rideration it tho duty of tho Stat0 Trearuror
is udo to
transfer proterted tax08 into appropriate State id8 ‘ii
rult la not brought within tho tlmo and within the aaanor*
pr0rld0d by thlb Artlolr. It a taxpayer vore allowed to
await the lart in a rerlor of proterte6 tax wont8 an4
to rile rult r0r tho total of 8uoh payment8 wlthia alasty
da78 rrom the payment or the lart amouat, lt 18 obrIou8
that the State Troa8urer oould never LcBow, with retonnoe
to any lndlrldual payment, whether 8uit would ereatually
be brought within the lnetted time and whether ru8h pap
rent rhould be trM#?e??ed ?rol the r lup ensl e
ooount.
Sneh a treoslng In the a ur p enr
looouat
e et protorte
tuer oarmet by deemed t0 hato been wlthln the oontem-
platlon or latent e? thO Leglalature when thlr Art1010
was parrod.
It 18 the oplaloa
Ooarequentl~, et thir Dopart-
neet md you uo ?08pOOt?tiiy ldrlred that sultr riled wider
Art1010 7057, arut bo tiled within ainetr day8 Srom the date
or pyleat or the tax on1088 the’taxpvor avail8 hlmnelt ot
tho optional wdo or rplt prorldo4 br Baotlon 2a of raid
Art1010.
TrUJtbg that the rorOgo:ng 8atl8?aotorlly ln8wer8
VOU.? qUOJt:OJ, wa lr o
Vem truly TOW8
>-. -- ATTORRXY OXXIUUL 09 t%XAS