494
\
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
RoaorableR. H. Rarton
County Attorney.
Rusk County
Hender~)on,Texas
Gear air: opinion Eo. O-7107
ROI Whether under the feats
we quote from your letter of
Rn opinionof this department.
"The minor inhsrlte
from her mother, same be
ing Company of Tyler,Te
of the estate that said’ ltled to but the
OvertonRelineerr,-asked t y be p8id In in-
stallmentsoi,~$20,000.00 e&h of spprox-
be taxed as
ve ua your ruunng
/?Tn respomisto O&Y r&west for more detailedinformation
conu~nlng 'we above,‘.Qe Yere given substantiallythe following
~i~~cma$,$4iotsby~\letter d+ted
; July 29th, 1946:
?&&the &n&g Comp+ny settledwith her, vhleh
erested.the~~estate for the minor, they gave her app+-
5,imately#lOO,OOO.OOoaah for her Interest,but through
an agreementwere to pay approximately$20,000.00a year
until the amount was paid. Is this $20,000.00taxable
for oounty judge fees?"
‘-utiole 3926, v. i. c. s ., provides that the County
Judge shall receive the followingSees:
Hon. M. Il.Barton,9age 2
495
"1. A oomIssIon of one-haXfof one per
oent upon the aotual eaah reoelptsof eaoh
sxeoutor,admInl8trotoror guardian,upa me
approvalor the exhibitsand the ria lttle-
200nt0r th 0roomit 0r 8u4 h lx00ut0r, 4 4 mid-
tretor Ut no mo r e
o r g u wdla n, th a n
000
suo h
oommIsrloa@hall be aharged on any aooountro-
oelvedby my ruoh exeoutor,.admlnbtratoror
guuwelA. "
The formgoingrtrtute,umhagod 8lnae It8 enaot-
ment in 1876, bppoamd ip the ROYIEWI oitil Btrtutm, 1911, *I)
Article 3850, md hrs bun OozMrued by of thla Mate
In the eases of Lylos t. Cheim, 142 8. affirmbd159
3. W. (26) 1023 Orloo v. Oooley,179 8. Y. J Voxi Konnerlt~
v. ZIllerrj~245 9. w. 423; and ooodwlnY. Dowtm, 280 8. w. 512.
In the ease of Willis v. Harvey, 26 S. W, (26)288, It was held1
that an indopondontoxsoutorI8 not an %xeoutor' within the
statutenor did the word ‘reoeIptam embrroeoash on deposit la
the balk at the death 0r the tertator.
It ID olorc that the rtatuk oontemplatosaud the
authorltlesso hold that the oommIrsion18 9ayablo to the Oountr
Judge upon the submieslonof exhibitsand the annual report
showingreoolptsby the guardianof the n.Uior~s lstata.
In Willis Y. Harvey, suprr, the Oourt etated:
"It is thought that tha term Uetual aaah reoelptr*
shouldbe held to r~oiflaally domrlbo monies reoelred
by th eexeoutor other.thtm o a .s
o rho o r p us
0r th el8tate
whloh~waaon hand when the teds&or died, beoause the
wordr~polntto and imply that nmanlng. . . . Also by
Artiors 4310, 8. 9.1 oomml~iona are expresslydenied
to the guardianon Ustak. . . . fJr6t dollvered.~
The express8huttingout of a oommIrslonto exeoutore
and admlnirtrators on loash, . . . on hand atethe . . .
death of the testatoror intestate1and to guardians
ton the estate flrrt dellvePedtIs to be%tokm UI an
expression of the leglslatlveIntent of the mope and
purpose of axtlole3926. Them 18 no difference In the
manlng of the terms ~aotuallyreoelve in oasht, 88
used ia nrtlolo3689, and trotualoash receIpts,las
used In mtlolo 3926, and testatewhen first delivered,1
a8 used In artlole4310. . .I
-
,.
Hon.%. Ii.Berton,pago 3 ~” 496
The questionb0r0m u0 ia not without dirri0ult~
id an8weAag. in YIW 0s oompenertlonmktuter, however,
the
oonaidorlngtheir oontoxtoao with the other and our lnablllty
to esmma ra+s in o++otlon xlth the 8eplenmnt mfflol~nt
to take the $20,000 "rotual08eh reeelptr"out of the category
0s est8te 0rth0 wuld “when rimi deliveredt0 hid, wo reel
the q>estlon18 govoraod by the languageof J'urtlookry as
above quoted from Willla v. my, rupr8.
It ia tberoforo the ~oplnioaof th.iedepartment,
under the frote rubmltted,that the 420,000Inhorltaaoe, being
cash or oorpua of the wud'e ostate on hand at the d&a of her
mother-1sdooth 1s dot eubjeot to a oomlerlon thereonM pro-
vided in Artlole 3926, subdlvlelon1, V. A. 0. 9.
.
Xours very truly 't.
ATTORREXORREKULOFW .
BY (slgrud)Hm. J. R. Xlag
Asslatant
WJRK:djmtrt
APPROVRDAugust 6, 19'16
$U&ds;d~t 0. Ash-~
AttorneyGeneral
A99ro~t&O9~ Oonmlttee
By: . . l , h a lr m’m