OFFICE OF THE ATTORNEYGENERAL OF TEXAS
AUSTIN
I)UQh pek%Slty and 5nt#r68tOf al5 dblltaquent
taXO#
eollootedunder the tmea of tfliscronttaot (Chagtor 8149,
f360.8, RegularSQWIiOA Fortywwmnd Legislatur@*having
reforsnoeto the retplarBj4pwalty and o$ lAtor.st).
The BT osnt of acukpsnoationhare reterredto ah8ll be
A5At~AW'lt
P UpOA the @Olleetfonof 0U0h tauu,U by Wt
of the Le+&8latum are mqu5nd ta be oolleoted. Should
any ram5rsionof penaltyand ixttemotoy t8xmappwu5ng
OA thQ dQlimQt%QAt SSOOrd8be m&de by h$hlat&Wa .Iwt-
JEQAt Qfh6tiVU dwl%Af$ t& ~TiOd of thi.d OOAtZWlt thQ
aOma shall not be eoUestad ooreom5so5mallowo~
thoreoae Aleo, ad oalom teme, ddiiAm*At, lerio4l
against Btate OWAQ~ ropsrty fer bounty and PLstrfat
mi the PIVP(M?OS rhiuh 5s to be taken mm of
IA atlve appropriation proridmd Sor bg diWu$~,
are e~olt~Im¶
*O!B the protlsionrof this oonttfaot.*
l2lyour letterOS Juno 10, 1941, you rsqxm8tour
U@iniOA in Z'U9OASb to the fdbWi.~tJQWQtiO5t
"Are all ot the wmal~sionrrpaynble to 3%. A. w-
nard d~inqtaeattuoontmotundor h5# oootnoQ.rith
the %ate and county limited to the sgb pruviricvn of
B, B. #?8, or Ir lpeentitledto f&l.1eonfntot\ut. -8.
8loa on thou aoaount8 where
abrbraots,tax rmtiom8 w
umu~%rattaaP hwu be+a tiled, end not5oa thonoi
f5l.dwith the tax oolleotoain view of the IUt oontmoo
in Se&ion Ho. 8 of rsaid BUl?"
1. That 811 interoataad penaltiierth&
"tJQOt;iO?l
ham aeofuadon all tka vf%1erom lId lltaxer t&mlp
dQlinquQAt OA or boforo 3uly 1, 1%.r due thr ,mt@,
an& aountr,eomoa eohoo;l dicrliriet road 4irttiOt
lovea #0provementdiatriot,ratrr jpLpr0Vwnt dtekt,
and water oontrolmd iYd&wmImnt dletfiob,iXdig8ttOA
dirtriot,and other d~f5uadmabdirialom of t!kOStat0
(and,oubjwt to tae provinLo&aberel.nbeforo-UM hmw-
i.n&$er@ontaiAQd, mob. f5tQrQstand cWd.tibd Mt
delinquentad valorem tmd poll taxer ii u@ oitiel,tvwu8,
and v$lltageo, and apair rohoold5striota,and indspm-
dent sahooldhtriots ) ahal. be and the Ban8 are h8,nby
released,provideds&i ad mlorem ailQpoll taxm3 am
paid on or bofo&o ESovesber 1, 1841. Xf i8 p=YidM t-t
the prov5r5onahe~'Wf *ball Aot a@T t43 @it5.#,,-=,
and vllla&m, and rpwial fmbml dlstriots, ax& iadepcla-
&At rOba& d5striotr,u&MU# sod Wttil the Sar@ming
500
I f&mo;ableSac%H. Dav5480~,pa@ 3
body of any such oity, town. or viU.ah;e,
schoold58tXiCt,or indeyendtant
or epeolal
rsbnoldiotriot iFod8
t&d csuaualor exeossivedofmlt in Cna payment Ott
ad valorev rancijtolltaxes has eoouxsod,and that UI
~XtelzESiOnGf th% for t&2 pi$'&eiitOf sUOh deli.%JUsnt
aG veloreran5 poll taxm will pmwt% ad aooalwate
the OGl;6+OtiOn thfaS%Of,v&hartW00 sU0b &WSrPing body
shd.1 adoat a rs0clutiol DT crginaaoe sv5denc5ngsU0h
finding, a.rdurn t2.qxs0onIiagOf rush findla431 of
fast the pm5isiOas OS t&58 Aot rhall be la till fusoe
md offeatas to w ou0h sity twa, or villa&o,in
i?@ec5al sohooldistriat,or inctsgendent sako01dlstriot.
It 5s ~?msrabye*pres,slyan4 q,wsifioally providedthat
psnalttesand intarosth0xa5nrebarod axe XelsaiM
en3.y05 deliaguentad ralaraa aad 2013 taxaa and aa
50 oth*r taxes.
"&PC. 8, '&at all 00sts of srexy k5nd snd okmuter
th a th a y s
a c o x u a od o r th a tna y imresftor
r stb a o h o d lo o r uo
or attaoh te or by rsascuaof dolinqumt poll or a4 ralom
taxes OA which said p0Ll or a& valoti tax tho 5.ntereat
and penalthe hnve been relodrodby any ot the prtwi*icmr
OS t&ia Act S!mll be IjndtiAesa&e ars hazebyr5iM8#a,
and A0such co&Se #ha21 herentter be.ohnryed,Co~li39tOd,
QZ aooountw3 COT, provicied,htievor,that my a#ar 8hat
ars now due aad payable Co ury offiO%xor OtliOialshakl
rsaaina valid obligation.not'lj.tbstandin$ th0 pzerisl0ss
hereof.
501
The quoted provialonfroisthe contraothae been
in th.0fom gronul~otebby t;?eoffloe of th4 cinqhroller
sfme emrly in 1337. Its inalusionwe4 out wholly arbi-
*mrJ stnli ultho;treason. I'enaltios end inters3traaybe
remIttedby atiplelsgial.etive action,while the tax itself
may not be xeaittedexcept1s extrenre inetnmertb a two-
tiivdevote of bo,thhouseer hrticle0, Section1ii , State
Cunstitutfon.Such remissionsof penaltyand itltrreet
8re inttma4aend resaoaablyonloulatedin themelvee to
ln4u.mthe tarpayerto ooze in en6 pay hi8 delinquent
tcunS. This provisionin the oontraotwas erfdmtly
asant to olaln for the State md County,an4 other poUti-
oal eubdlvirlons, the benefitsmeultir& iromthi8 iaduoo-
Wlnt and t.0lwsQV6fra¶ tally c0ntrovsr*ythe qU46tiO~ aa
te whothorthe oollsutlonwas aotuallybroughtabout by
the 8ttomey end wm one for ?&oh b ought to roaeivo
6apo5sat10n. Eint,whetherone my ngsra the refmme
baok of such pmvisiion in the oontreeta@ good ar not,
i&i isportent; thing IS that suah irr in the oontmot.
fn rieu of the written agreeauntof the prtloi
we hem pot found it neaanseryto mmi1Qer tha queatton
ea to rhethor the tatatuto (Art. 7iLbcli,300. 8, VAO.8.f
maa pexait 0s CL oontxaat ror tha payaent 0r sumn emmoading
the QIpDunt of p358ltler end intrx48t 0olleoteQ.
PIRS'
ATTORKEY