OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Haaorabls35 Cum
~Crimirilil
Dlatrlati &.ttorn.sp
chmwan, Tsar
Dear Slrt
we ham reoa ur taquamt $or 8.6 :
pow tequ&t :
oh a8 the a~18°0aupbad
tberaln, tbet he ~6014 aah
aadd not tax an4
ha llQlr
n the Ueltaquenttaxpayat.
yvrrt spinian or the taxno in
un you approved sum at tl5e lt vm8
wn ,ranuary 1, lF&l, M.lem Counoy eatowd i&o a
contraat with ‘Q. N. Camp, Esq., for exhaami%n of oantraot
to uolleot dalinqaent tam8 r0r
apyrowi4 by Gerald Haam, Attorney
1915. In asstinn 5 of mid
form said camp agreas to #~Srt
ln e&h aait tilti by him.
jrenerable
r;bGum, pago 2
*In an opiah r8ndam43 in 1939, of rhioo the ffonric-
CiCnaf5t Court had nO knawledga, it wsc held, in etfeot
' * that the ooet o? an cbcttaot oeula be olmrqed au aowt doct
and oollaatstl fro!? l+mUmt In cdditiae to p~enalty an&
interest. 'fhi5 O~iniiXi aOe5 ?Ot UOYW th0 iBt~&iaP;
that the C~~~~CC~OBWC~ Court wants you to &et from the
Attorac;- %naral, vie: Doe8 the Dallnpaant aolleo8-,
a5 BE&~ aL'OVe, rhsro ha hu aontr8otsd to 8-a and
ru?alch* an l bctraot, have the cathorlty to ehexge cue
UC court 0o.t aAd W#llsO~ froa! tihelit&e&."
rind from aa exeminatlonot your lettet that t&be
ip'e
$ellnpumEt tax ooatmeb exeoated by and between the CcrrPiceianae*
Cewt or Milur count?rend E. B. Cafq Is the ctmidard fez-arepulrd
and fwniehed by the Comptroller of the Etate of Texcc. Re qaote
Wtui Section 5 of said 00ctrrabr
n8000nU Party, whets lt Is aeeecury to prcpure anti file
calte r0r tha lnr o r 0ed
aollcotton oi delfaqu05ttax58 an
real propoxty, r&tall meks end famish an abcbract of the
property uhleh &ball chow the camact or dalinqacct turc &a
agalnct e6oh and awry Oract, lot or amal of land, and
chat1 Chow tbe number of aare co da1 R gaent ccd a eorreot
description of tba properly, the Ha? delicaseat, how it uac
ehcrged opan bha tax rollc, the oetreet nue of omcez or
amem or the pio~etty at t&a tier it beow dellzqurnt,
the per800 iron *I&OQ an& the data tlrat Ii8 or they derived
title to cald p!tbpertr, aA the Volume3and e ot jmbllo
teootb that hia or thslr doad o r o th e r titYl lvideaae 18
or ceoord, and the dnts that oaoh aubrmuant ohcage of
amrrchip aaeurrdd darn to the gteaent ownerchip; it cbell
further chmv the mm 0P any and dll out8tnadh.g llanhol&~~O
and leoceho24 in,tete&ie of remmY arQ rll other infolwmtl0a
neoocsary tor ths Etaper preparadoa and filLs(S of tuft or
cuits for the colloatian ot dellnrgaent tares."
80 tlseire tc! quote iroD: a ~ostloo of paFu&tCph numbetd
VIII on page 5 af cuah a dalin~uaut tar aontraot as follaws:
**et mrty agpeas to pnp to SeairrrdParty ac OampeBCa-
tion few the cerrloec hereander required
ai all ds~in(pmnt tklLes,pelmlty and intcFect Of oh0 yUtt5
covered hereby, eetuell)? oolfe&e& and paid to the oolleotor
or times durim the term Ot Wile eOX&t~aat,. s II"
t
It 18 our opinion fror 4 aonsicluat~en or th4 fore-
$oin$ ~rovislonm of the dedlnquant tax aodraot,
that the tI8lla-
qa4nt Uex~attorn4~
. a4nnnat p4rmonallf r44ov4r fortha axpuooo
of prapparlng48 mD86xaot 40 IIpare or him eanpanrmttoa mu ai14
above the awhant rpeolfird in the quoted provf8loa of purq8ph
nuab4red BXII at &old oontraot, 4nd that tbo porrratrp of 8~
pemstioa thaeln $?miNd ooaatitnter his ent%?e oaapeamt:m
to?! the s4rvla40 r4maar4& by his ist aooutiry tha ailinqud
tu oontraot.
Thr jrovieio~ of pmemph ? et tha d8lfnqourt tu
ooatx'aoti,q uo ted
lbov4, ol4arly m8km it tha duty OS' the 48liw
qtmrtt kt 4tb0M.y to 'hake ani2tranhh" an abhaaot of Oh,
Wo are ot thw twthar oplnlon, h&#?4&r t&O t&r "1
propu4tiOIl Of IUoh 8b8tmOt8, by th4 &8&&qUult t8X l
tlisony,
i8 tOX the 084 4od bur8Sit Of th4 ,tUin(r Wit a?&d 18 8 )I?*-
It@8 Ot 4Xp8Ik88, ~&SOUP& b7 i$ i8% OPa8z! t0 bWiW & $8X 8Uit
aad foro~o84 a tax l&m tor
th4 uount of
de~inqtmnt tax08 in.
$&a newer prorid by law, Ia thi8 OUWbtiW UO Odpk IOUE
att8fitf5U t0 OOC O~iUh NO. 04705, Wh4?4 WO h8V8 Mid*
"lOU 8FB 8aVi8Oa that APArti ?311s-b, msitiia ha
Y4#nap*8 kurota$e& civil at8tUt8s. proVia the% 8Wh
rr8OmblO ltpUa8#0 a8 tb &%%I@ ontt8 Wy IhOW .iP
pxOOtUia6 data M6 infOWfdiO8 48 %O tha -8, iaMt%ty
aa4 lo4atloa tea awwruy putl48, awl ln pe8aM.a~
BeOUaUT 14& a48OSip$f~8 Of th. LprO&Wtf, 8h811 b@
ahargeabla am oor~t owta.
“Th4zaf~4, it f8 Our OphfM
thOt W rr8oimblr
OXg-848 11%p?QOUring tha abOV8
int6RMtiW Pap be 8h8X@
a8 00UXt OWt8 iA 4405 t8S 8Uit. ~OU4V4F, tb4 qUlSt%Oll
a0 to just what data 4ad lnforarrtlor 8f4 n*o444u~, wfh
what tha rsaron4blo 4xp4tme tbexwf WOUM b4 ia-8 qQ48tiOfb
Of f8Ot."
rietrust t54t in this
,ow *i.u-,uiry
.
&--, .‘V Ai' 29, 1942
Barold aroCr8aha
A88i8tUit
Untitled Texas Attorney General Opinion
Combined Opinion