OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN
%onorableDan Y. Jaokron
tirtrlotAttornr~
~ou8ton, BXM
aad againat vha should
: b o lr r er r ed
if th eld
e podioatc thin oplnlon are
clea January 20, together vith
the hnd purohase euknltted there-
vith
e tsots hezvlnarter out1iaod,hall
authorlt~ to make a repsrate arreao-
meat Again8t thr rovem8ntr alon. and ii the
lWd%tiOn li8t Vhi3 th4 OVILW Of the ‘Land ligaed
~0hdOd, b8 18 U&!U& a 8OpIWfAte M8e888Ifd fOP
tie land ?&Da 4 8epaIXbtO MSMIU88nt iOr the ia-
prOVOXi6nt8, i8 th0 OVaOr Of the rspd liable for
the t8XM on both MOe888Wlt8t foot8
TBd 85M3011S1
a-1
H+orablr D- V. J8ok80& Pago 2
NThe 0vn.r of the hiid, prior to the
$014
lr o o tloonfup lmp r o va ento , th emoat
lot t0 l mhA8.r W&6.? l fOlr Of OOXltMOt 0
00~~ 0r vhf0h i8 hrnt0 ltt80ha fbls rellrr
ovnod the lot, vhloh vu recant on th e l ~eou-
tiOn Of th. Oat?Mt Of Iti., rab hd d. DO
OOlWO~UlO* t0 th0 80Xlt?b0t pU?0h88.? m Or
prior to Jum~q 1, of tbo urumeat J*U.
Eovovor, the oontreotpurchuer, prior to
fv 1 Of th0 l6808NUit TO= hd l?OOtOd
in~r OVr r 0
P1
~th#
nt8
1 1 Ot
llltilWt a t
h i8
OW
0~0Il80. !Fhoroller v88 at no time under anr
obligation to *root lmprovomentr or advaaco
fund8 for thatpurport. T&NW &8 bun no
forfeitureof the oontraotof punha and
the DWOha8.r -8 In pO880881an QL1ruoh J&ma-
ary 1 and therufter. The ocmtraot of ur-
Oh&80 Va8 Mt p&id OUt 08 NOh Jv Pub4
Va8 not r o a a fo
y rlxeeutlQn o fdeed
to th e
p ur c h u r r .
08-0 tit th0 -OF rho 8l@0&
80id NY8Y 00 llrt
rondlt 6f.dnot aotloe t&t tha
off180 oi tha A88o8sor had ala0 laoluad aa
l8808Na t
~&Ut th ~POVUOlitO m th.
lot, and th4t if ha had notioed it, ha volm
not brvo rigud the m84ltlea. I roatioa
this lm l fact to ooxul&~~la deoidlag the
8OOond -Or tiO& xcvevo?, the -r to the
rooond quertlcn aamor
right not the iirrt
QlOrtitXi, U&d VO ?OwOt
l'O8pOOtfhl~ JOUS’
OOMidNWtim Of both @lO#tl~8.
'I have roaohed the ooaolu8lan that tha
a8808smontof th* rovrontr8galnrt the
0Vli.r Of tb lot 18
'*g0th 1bVftd Uld Mlld&Oq.
9 have foundno 8tatUtO or deolrloivbieh
poCp1to wk. valw of the improvement0 to k
OXOlUdd trap N 08808=O~t Of t&0 laod 8X&d
VhfCh mrrrit8 80-t. 0
4@8ODBt 0 th. l8-
provamentr l@in8t l diffe?ent putr uoept
vh.wo the irpl'CV8#&8 hat. be88180WrOd ira
tb 14&W sontrartorothenir~ and8n ovned
80~0 person other thoa the ovaer of tba lot.
x0 gWl.ril Ml0 18 t!Ut irg?OW8OIht8 M ffX-
turoran6 klong to the crvnor of the lot a8 part
Bononblo Dan lf. taO)oaa, Pago 3
Of th0 hDd Ud.88 B & O l Oh 4 tt.l w SCM 0
~OO& SOd lOt Of 8OTOFOMO, Oft& rlOtlull~
or oastruotivelJt.
‘A lo a tr r o t UT operrto a 0 l 0onotnlotlw
so vo Wso , but th e ooatraot in queoticn do o r not
a p p ea r to do SO. It OOZitSh8M ~~*iSiOli uht-
lTOr l t0 th OmOM hfp Of th e fmp r Cr NNt8 a d
1 pXW8mO tit M ?Or?OitUPO thOy Vi11 rWOrt t0
tho ovnu of the lot. me oontrut
S@kS8iKOS
tho oontlaufng ovnonhlp of the wllor in the
land ItHlr 87 prorldla& tlut tho 8ollor rhall
pf lll &t&t. U&d cortntr tU.8 \mtil th. pur-
OhS80 PriOO 18 pdd OUt. It plWidO8 t&t =
forfolturo the ocmtraot punhasor ahall irnedlato-
1~ rurrm&Or poaooablop0080881~1i O? the p?0~l808
80 t& aollor.
Naoro is nothing la the f*ots to indioato
th8t tb l.UOr bold8 th0 tit10 t0 th0 b8d l8
& mer M e o o dtnuk ounder UIlbsoluta &aty to
lx o c uto
b Duu to th ep ur o h A0.r .
.Th8 owner of the lot in this putloulu
luo ms thet
e& f800 o n8o f tb o other t6x b g
\mit0 torior th0 pm0ti00 0f pb0incr 0 00~
ate 088.8-d oi th0 kgrorOmontr acthe uawn-
doredroll agdnot tha lOatrOot puntuser.
'I voUlUappreciateyour rendering an
opinion on ttia matt8r or 8em.l~ IEe oc=iea of
other opin.%ons if these particular questions
have slr8ody beerr clewly eettled. ’
“CORTRACT
108 DpgD .
%ROYAUWEIBYTXESEPRZ3181TSt Tbtw
, of the Counti of
]Caaorable Dan Y. JWkkrO& Page 4
b tota 8fl 0s dollw# ho kua ml
pd.&, tho #bid t wapprur ms8o of Mllor'I
4X-00 tit \rpOKIth0 p4mOXAt Of 8sLd lIS8Of
4 Dolla la thommaor, au6 at the t-0
bESTotatod, tlioyvlll uscute md dollrsr
to the said, - a good awl sur-
fi*luLt lihrPu¶q Deea, to
la Blodk Bo.
in Blook lo.
Lot Bo. - ia s~bairi~i~n 0s Lot ~0.
Ln Blookx I 40 8hOWl04l thOhD O-
-xaaition to Bouotoa,-vhhh
18 ~00md ub ai0 0rfiO0 0s tb cortntJ cm-k
0s Burls copatr, in tha stat0 0s hxa0.
*The PUdlUOP &OVO ll&Wd 18 eatltled
to tho follovlng benslits under this lc ntr a o t
*ooomlirrg to oonaltIarPo auea brola, ?lxwrtl
The said (horr,lpprms aa* or aollor -0
t0 o&T 611 St&O d CoMtr tSXa8 N 1hi8
Pl'OpUt~ UZlti3.
thhr fMkl~Qt pSJ%Wlt8 SFS
008plotml L4oc to ooatnot.
8oooadr ms 8tiaY hero 4bpwrs ns8o 0s 8ollor)
viii aOt 0hrgO UW b%OFO8t OIbaO?U?d p&r-
WOtlt8, &WOVidOd tt4Sr a?S *id Vh.Sla,Nd 88
%&y"E 2; (hsrs SppSur nams of Sollor)
bgreo to 0~x7 tblr ocmtrhotln full foroe for
thirtyI%~0 citor payment IO due, and in OS80
Of ila888 Vi11 OarI thi8 OCntMOt for 8lX
month8 on 0ertiri08k frca praotlolngp-81-
oitm, u2d th0 pqxent or a r00 of fifty-oento
par mo ntho nlaoh lot.
muelI Ia lo o o da a vlth
or th e~grument
ti#e- horoo?,
l p ut the siid purchhor a g r ees
vi11 me. rll h8 tallmentpay-
mentr YliSn bUS, u%a should dmult be mule oa
thr pqmont 0s w inrtallaontfor a porlod or
thirty dry8 &tOr dUO# OXOOpt in OS80 Of ill-
DOS8 l 8tot.d in olrluo Tllroo,then 811 pro-
vlorrspayments shall 8a forfoltad to thr said
Hoaorablo Dur Y. J~Ok8oa. mgm 5
hU8 &ppObM n&U Of 8dlor) a0 M&&l ehUgS8
i or th0 PSI md 9o88e8010n 0s th0 bb0~0 -0a
p0puty fra d&k Of thi8 OQDtMOt, UId thf0
ocntrbot for a0ta 8hbl1, beoao null d void
thonoerorth,sad ths bbors nuod purchuor 8hbll
ln thbt orent bs Ukotiso irliorod frcm all rao-
ponsibilit~under this oontraot,ard the p08800-
SfCUIOf S&f& p&800 0hbii iJBBb&tO~ b0 9O0Ct
8blr surm~rotl to tho rrld (hen bppebrr aam
0s Blllor) or their heuirs,luoooosor8 or a88lgns.
%I USTllEsS uEERBoF, th0 S&id (11480Of
tl88 81@Od the80 pMSOKLt8 CB thir t&d
of LD., 19k;
four inquiry n&r be N801Ved into tvo quooUoasr
lfrot, ray tho had and irproromnts,
under the
f8Ot8 SOt OUt b;r JOU, k th0
b8OOSOOd S~pUbk~~ bgbfn8t
vonbon in the ocmtnot ls the ovnbr0s ths lwd and against
th0 VOQdOO l8 the OmOl’ Of tb inpX’Cbt~Ont8 lFOOtad tbX’OOX&
w-0
SOOOnd, if ~0 8hOdd OOnOiudO that th8 hd 811d bin-
$POVOL8Ult8 ObBllOt b8 lOg.811~ b88008Od 8Opbrbt~l~ a8 OaOpM-
handed Ln tho fir8t questioa, then vho mey bs legally regarded
b8 the Ownor SO? thr 9U.l’908b Of 6B808atIlt8 .nd Oollection Of
t-ho-tcurr, tho *on&or or the vondoo.
The fir8t QUU8tiOIl l8 ebslor to UlIver thbn the
8OOCUid,bl%d8hOuld in NT OVWlt b AIl8VOI-Od ffr8t.
btici0 7156, YOITIU~O ~Ov18Od chii statute8 0s
1925, provldosI
"Real property Sor the p 00 0s tuatlon,
8b811 be OonetrUOd t0 lnoludoz 141~3it00ir,
vhothw ibid out la tovn lots or othorvfso, and
all bulldings, 0truotums uxl iPgro*emOnts,or
other ftitUIV8 of vbbtsoover kind thereon, ma
all the rlghtr and 9rivibBgO8 bOlanging or ¶.I&
my Vi80 apprtblnbg thonto, ad 8il miner,
BonorbbleDan W. Jbokson, Pbge 6
rlnorblo, qubrrloo ap4 f088118 In uid under
the oNo.N
m this UtiOlO tha &gi8ibtUFO h&S l&id dOVI34
ocnprehon8lroa0rinitian of vhbt oonotitutosnal property
for 9Ur90800 Of tbX&tiOna &II&VO thialr Vfthout m?OmnOo t0
$riVbtO OOIitrbOt8 tMtVW3a $riTbtO pbFtiO8 With ?08pOOt th.l’O-
to. fn th 804 80 Of NillOr lt 4 1 .1 . !8h Ob b U& 1 538.u. 3%
(vrlt r o iur ed) th eoourt #hi&t
I ..It 1 84 g e M M 1Nie th a t
fir -
turer, i&h as 4 house, btON0 part of the
19bltJ UpOn VhfOh it 18 litUb t~bd, d,48
lu o h,
obnnot b o 80vema. Thrn 18 nothing
in th0 ~00Ord Vhf& t&k08 thf8 0400 OUt Of
tho rule. &d Willor been 8 bona fide pm-
Ohb8Or, t.hWO Otid k a0 QUO8tiOti bUt h,
would ~VO had the ho-0 u put 0f th0
~&II&, &IL& bpgliiOO Vtid h&r0 h&d t0 iOOk t0
mod perooad~ for oapumbtion. If tha
-08 Of lq \r itf h & WfbOtOL!Od 4 tN8t01th 10
h o u owhleh
o is part 0s thS lSn4 upaa VlltSh
it 18 r:tubtOd, thQ, 48 it OUIlWt bS SOtOl'Od
thWth#, 4 OOUFt Of O@e, VO think, Will
dO8FOO 4 iiOn On ih~ lrpd Of rhioh ft 18 4
put &IL&diMOt 4 8SiO thrmO? ia O?d0? t0
$XVtOOt th0 intOMSt Of 4p~iiU. AwfIISOJI
v. librd,47 Ark. 533, 2
fiOhO18oZL, fik TOX. c&Y.
3881 ronaody t. Barkor,
FC'J8 to. ruri’. (H a.
In th0 0480 Of cfe Of TOXbXkbM V. ~XbO-mOf?fO
8bilVb~ CO.,
lt 4 .l..
198 S.Y. 8d, tSXS0 QOlW bSOOOOOd w
tb. Of TOXbl’kbllb
city 48 ~FBOl3.1 pl'0p.r~ ~bin’t th. T\ b
P. RbihfaJ cC#B$mJ blld OthU r.fbXdO, ~bi.Mt 4 VfbdUOt
OOII8tNOtOdw th. rbilrobd ovsr their traoks 8t 4 luoh
trbVelO& 8tmOt 0~08Oi.1& Under bppropribto oft7 ordfnbnooo
Nd 4 OCULtMOt bOtVoOn th0 Oft7 Nd th0 rbilrObd~ 4 VfbdUOt
v&O OOn8tNOtd w th0 MihOd OV8r thi8 8tFO.t SFo88w
t0 mOV0 th. hbZbrdS Of 8USh ptlbllo0?088*. f!hOOOZltrbOt
provia0a:
"It lo uaaemtooa thbt th rlbdi3ot is to
b e4 p emb no l
nt
eru0turo, b nathe right o fvb y
lwnorbbl/ Dan U. JbOk8011, P40 7
vhioh tho olty obliytos ltsoli to furnAsh
bS3~,“;o~TWW s8 t0 b0 pOnb4MAtiJ ItSOd
.a
@f.f JkSt$OO Y118OXl Of th0 hr4rir.M COUrt Of CiVil &-
p~i8 ti l brief opmon l4 ia 8
*Th s
euitYU b r c u gs
llk
a dp r o uo utea
oa-tln thoo~ thbttho Tlbauotvu porsoaal
property and oubjoot to tubtlon as auoh.
A8 VO thhk #JO e??OCt 75d, Of brtiOl0 Ye+
m~~l’# 8tStUt.8, V&O t0 FSqUiFS thS 0-t t0
tmbt th0 TibdUSt 40 m&l $XVpert~ for the
plrpoO0 Of tUbtiN, it i8 not nSO808bl7 t0
a0torrine w0th0r.if it 4h0uia hb~0 b0~
tF.btSd b8 pr8d PX’OPPW, it .ppOUd
t&t 4ppl110.8 ovnod it, & if th8f did,
vhothor w h&d so dodlobtod it to the pub-
110 as to oxapt It r?a taxation. ccnst.
art. 8, 0 2) Yorma’s dtatutos, ut.
spoola UVB 1907, l * 104, 48 251 27To"
f 1
Coolo on 'Purtlan, MS, 1s QIO. 449-4531
h mo. 2011 8 R.C.L. BlOfi 9 G.J. 4228 LmU
CO. 1. fft~OZlt8, 49 HX. f47j C-Wblth
T. ale of Aiohaad, 116 v.. 69, 81 8.9.
6$#J COr~VOblth 1. BP- 00. (]rJ.) 105
8.U. 37 8.Ib id
ltiOiO 75-Oh 18 88 ?OiiOVSI
l *lwb l p mp o r W, fo r th e p u r p o se o f.
tuat1oa, lhbll be ocnstNoa to lnoluas tIm
land itself, vhethor laid out in tcvn lots
OF OthONiOO, ULd til tb bU.f~~S, 8tlWC-
tw8 ud smproruents, or 0th~ rirt-8
of v~t3oemr Lind thareon, ad all tho
r&hte md prlrilog~o bolw@ng or in aru
Vi80 bppUtahflt# thSPSt0, ti bfl rin48,
d.~?8b, ~14~88 &Ud ?O8OiiS ~II &II& N&Or
ths Duo.‘.
“It vbo not protend in llther the plred-
8 O? OVidNO that 4~~008 hbd Mt
3 tUO8 4800080d w b$~lhlt 4bfXlSt p””Qd
ovaoa w thaw an sad ovsr vhioh the rladuot
V&8 OOMtNOtOd. Man bppelloos pbia those
tubs thq paid the tares sos~ssable a~ainrt
th0 TibdUOt Qd OVOd &pJWiiFULt QOthbg 00
4OOOWt thSl’OOf.’
HorPorablb Dma W. t-k-k tag0 8
lu$lolo'~4, Yornoalm Itmvlmm60ivl.l8tatutbm, rmfmrrd to
ma d q uo tedb y Sa d g oWlroa l.m
th e umo aov l Artimlo7l46.
tb, SaMmat rovon~ pow? of th 8kto tm tu vllm%-
ato rosltrmotu8lrlgktm ktwwa laAi*lr
Jut, u la Un oarnoof Otytosr v* Philllpr,Y 59 8.u. 1171
Yiad&omtu tlm mmluuom co. v* mu, 215 8.U. 9851 Mvardr
v. fbuiirnb,254 8.v. s)J ritb tha &ttor the Lagtmlmtura vu
a08 momomd wlw it oautod tbm tvo fongolag utlrler da-
flalagv?ut moamtitutmm nalprap4rt~ubA9wwinalpropmr~for
tb pvrpomo of tudlor.
ow opkima lo, u&u the futm prouatmd, th8t
-)I mad the laud uo not rrpmr&lm for thm par-
Worrapamm to Um rooccd&wn Ulfloult qumm-
tioa 8m k vho lm t&m %amv" fop tbm 80 ot tu8tiu
un&ttlkefutmmubittd Ar89"o"
010 W2, VoM*m
Revlm~glvil8tatutem, 193 .'"o;.1, ir u follac
Qll ptopr dmllbollrtodorr$adond
latbsamaaorros ovlagt
' 1) m t&o OIIIYP*SVO~pO?OolrOihll
MA roubd8la4,bmiy~nml6matof thlm
ZmrmhmllllmtellofUmralotate,~,
rnditr, b8adr 0~ mtomk of jolat.m$emk 0~ 0-r
rapukm (vboa a0 p of mumhrap8ay lm
sot urouod la t&h aoaoyaluaod O?
Lavarte6, dtlom, 8em8aupltl*m, rrd
8ll otbr Dtopr?Q.
18 lo pbmomod t&t tbm Loglrlaturodoom not
-8 to dollam ovao~'U umod la tab utirlo of h)'
thumlo8vlagit l8l iak~nktlon !a OaaP
tbm rub lrt PabrP $ im bwm fouad,nawml7. ..~
madA ~$ 4 lf pepmrty for tu8tio8.
Yo thl8lcit dMilLitely mottlmd1, ..~: 'a.-
8voado0, iapomuuioamadu aaoxomutor) .-.. et?"J
8t tbo d8to of 8u*uaoat em prmS&d la Ah. : -i
Eonorbble Dan U. Jaokmon, Page 9
10 the 'ovner' for the
purpome of tuatlon. Vo ooaards
th a th
tevo r l
d
ovno~' ham no toohnioalronnlng. Undu
dlffuont afro~mtanoor the vord %vnu~ ham boon hold
to 800111the pormon having th8 logal tltlo, 6ad undec
other olro~mtanoro the one vho bar thm quItable title.
To revl~r the aany varlrd deolmlonm upon the l ubjeat
vould extend thlm opinion to unnooemmwy length. Uo
flea it luffioient to mar that It 1 8 lottlod in thim
Stat0 that a *and*0 urular an exoautory oontrabot, of pur-
oh800 and IE pommommloaat the tine fired by lav for
ammoss~ent Is the 0Im.r for purpomem of taxation. Thr
Court of Civil Appmalm In the oar@ of T&u T. State,
85 S.U. 835, ( vr lt o f lWOP mfumed) ham hold under a
miallar ltato OS Saotm that the umramaant vam made pro-
par17 a@nmt the vodu in muoh rraoutory oontraet and
not the vendor. fn tbmt caoo tuom vero amrmmmed againmt
tha property, and it vam oontonded that booaumo logal
title rualnod under tho oontraot in Dallam County until
thm entire pyreh&re prioe had bun p&Id, that the propu-
tT vao, under tb Canmtltutloa,0x-t firs taxstlon am
tha propertyof mllam County. The co-t held to the
OODtr&~, 8Ud thAt thr $ UlWh o W lhould k l’CBgbF&d a8
the ovnor, regardlm~oof the faot that the legal title
bad not remtod In thm purohamo?. It mtatod thlo hold-
Ing a0 follovor
‘That cur tax lavr lhould bm conmtrued,
am &be7 long hare ken, to nquln the hen-
dw holding landm uudor an lx e o utooontraot
ry
of male to pay the turm errormod agaInat
luoh lmdm, w entertain no doubt, Landm 80
hold arm mubjaot to leoutlcm am the propert
of the randu, and the tltlo of much rwxlsb
~;m*mupport an aatlonof tnrpuo to tl-7
. The faot that a oountr lm the rendor
sk.nct to ahang* the legal otatum of muoh
. Tz-ue,It ham been tnldthataounty
mahool laadm, mo long am thw rosain the prop-
of the oounty, me ucurpt trca taxation, even
la the handa of l lommoo (Dwqherty v. Thompson,
71 TOX. 192, 9 S.V. 99)j but arter tb 1~s
are mold.w the oounty thof kaao the proper-
tr of the vmdu for purpor~o of taxation,am
veil am of lxeoution, even though the male be
oa a ondlt, sad the oontraot lxxeoutow. It
would oortalnly be unrvaaonablo to treat a
~onon?lo Dm u. JbOkaoa,tag. 10
Pluto oauoormtof thodef@ultoftbOorc
rhou the punhurt lo to be ngmdaa a0 the
onwt, ud th mlo a da
8q b elold for turo u
hi* O-P@*.w
.i Oirir lTUm rub of lav war mumtalaed W the Austin Court
~o~Int& oue of 8uvw v. ??ovidaat Inrrot-
meat Co., E . . . Inthat use th e ooutt ld.d8
. B8ew8oIthrbeoabMlathIo
otatoti&ba~~matot ia& dmmdwst-
lud r o ta in l vu& Ao r ’ollir n,
p ur o ttlr ttit10 ruaIm la the
vendor.thmnfon l llut lcinkedr that vitb-
Ja tb gprrleuof E tu la va lth o tI8~ 8
luit~thmoktm m@amtunkaovnonuro, thm
ved~,aadaottls,veaho,kmtwhmdmodlm
to b o lmo lduoth d ao va @ ?*
vo dea 08ng u d
t&t moatatI?a~o luua4. Qn thm rcatxwq,
murhl 1-e hamtit10 to the gropmr~ snmt
08m0x-t him madow u botvua 8t
l
ZbmvmaAorItlmhlmUu~to~alltasmo
VhIrL,worw mg8lamttb toputf, ua thuo-
ieto, for tha pwpomo of La tian, ha 8houlA
k 00ouid~4 th OILLO?or t)w b0id.m
Itvanrlnld Iatho au. oiBm@ 1. ooM.81) 8.V.385, that
aao lo thm%waO?’ma400, mntit1.d to puFabue oants.guoua
gubllmlaad,vInnhml~&o -oral oontruttopwehuelt,
u8dotvhlohJwhbdtabn oouola0 aud8AdeI8pnna6onto
pmxaamntaad talsablmPO!.i tire to the valor OS the load.
A fov ouoo - 0th.~ jwlodlotioaama aoted.
I8 thm a&u of Rltohle t. arty of otooa Ray, 251)1. u. lly,
95 A. L. R, 1081,it vu held that a nadoo !a $OooU8i~
undmt Iand ooatawt 0blIgatlq hir to pq purohame LQuI
la OvaaI of pmp8 , vlthla rtatuto oxllepting nalt7 ovaod
~lodgeftutu~to8. 1 +o th 0lm lfrO0t 10 th0 0000 0s
borl0 V* OkmU OitY, iOb t. 90% 24 L. II, A. (f.8.)i@%
Honorable Dan V. Jaokoon, Page 11
hold- that the render of realty In posreuloa under an
exeoutor;roontraot of wile 8t the date of the ammemmaent
lo the real ovnu for the purpoms of taxation.
Under the authority of the above oamem, ve hold
that under the faotm lubmltted by you the land and Improve-
ments an not mrpareblr Sot purpomem of taxation and that
a vendee in pommemmlon,rho ham MQO valuable lmprovement~
under an lx e o utooontmot
q to purchamo, vhen no forfeiture
ham oooutrod,im to be regarded am the ovnu for the pur-
pore of taxation.
Ye hare not overlooked the follovingprorlmloa of
thr oontraotbetveen the vendor and rondee or msller and
purohamer8
” The maid (hera apparm MO of
Sellmr)‘a&‘to par lll Stat. and Countr taxer
on thlm propottr until tha inmtallmontwgrontm
are ompleted aooording to oontnot . . . :
Undo? this puwlmlon of the oontraot the tmdor
or lollw ovem tha tafoo, and the ronder or putahou
vould hare l tig h t of inamalQ &galumt the vendor oc
mrllor for Uw Stat. and oounty tuomb vhloh ho, the van-
do? or roller, obllgatoo hirmelf to pq undo? this prori-
oion of the oontraot for muoh Stat. mad oount~ taxer am
BAY k lmmrmmed and oolleoted againmt thm veneler or pur-
ahaou, vhom vo hro hold to be regarded as the ovwt for
tha purpomo of tawtlon.
very truly youm
Amo----;
OF TEXAS
ATTORREY cl6RERA.L
I.
BY
BY
. . Lolla
Ammlmtant