: ‘OFFICE
* OF 7I-@ A’PTORNEY GENERAL OF TEXAii
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AUSTIN, ,..
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oarroo.m&aa~
*mrrramua : .
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:I?on.:SyrlaaZ. Kqcbut. -.' .- . .,
-County .?ttor(ney
.. ZtibbockCounty
Lubbock, Texas
acar sir.:
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to doe3 not 60 far
Like Co.ask for an opinion on
d be-the @tatus of an individual
x to eight monthk Z& the armed ser-
been di3c!:eYcedfrom suoh service?
“1Qa34mOh
a3 &xdiOQ Cm Of std.&bill 'reads 03
'That them is hcrcby releozmi to all nmbcrs
of t?ioArmed Porces of the United States of..k.nerica
ariat.k3irHulllinrfe~-, and all.r:wr;bers
or'the Sxmcd
-_I Poroeo ~es.erveof tf?eUnic3d {Gtatesof'Acierica and
'. their tiwzillhri33,~
all icterest,kmd ~~3imltiusnccruiny,
subseque;ltto Lkir ei-~ntryinto s12cSdorvice, 02 itate
and wuunty ad valorcz~tax03 on pro;ertjilisted 03 the
fax ral.13of eq- county la the 1~23 of artyof such ..~
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-nc-mbers of the Euxcod??5rcosor their au-xlliarlos or
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the Amzod Forms Xcaor‘zeor their auzilioriea nrior
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(_ $0 theetim they.joined SuOh &Zed.i?orcosor s;Jch
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.auxi3.l~rie~; providing that the roleavo of such
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&ntercsi and pesaltlar shall extdnd for the~duratlon
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_..L of~:Torld'far~II,and providing that the respective
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'. '.mc,~bars
and
of suck timed Forces and suoh auxllinrlea
'nilcY&
I!rmed17orcaaResorrc and their euxllinries
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. I-. ;. shcdl ba allowed a ~eriorlof not:+%ZJexo%~I 'six (51
. the co3 :ntionCr'ko:iti.li~i;;~
..: ~Ti-2zGr invihich
’ t5 )?Uy .Ui CtX?lli ~~cna1.t.y awl lr.terc~rt tfxir tsxs.3
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I WhiC> :1aYGU&X?JC~ ftrLd
i Ui?i~i: Silfill
UCClWe ourin
;~::'‘tl:~dure?XZiT? r&e li'ar, :
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':. ?r?efer&~~ be& 'toour former qusstl5n, would :
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the above persun in said pdcstlon bC exempt from .~
.~:'pawent of penalties and interest:untllsix months I
.&t&r the oessatlon of hostllltlos, even thou+1 he I
z. had.b;eondischarged from the service a~~dis 110'2 in
CiVlliflJl
llf87 1
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.>.. . *IPawould Ilke,to have your opinion as to tbls
: questlon.~ ,~ ;' .< .
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. ..'.. e(2) Doe3 the ilbove~X%ferrcd to blll~~xeleaso
L delinquent oosts'l :
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R~~i'owo~ldlike your oDinion'a3 to BfiethCr' dellri-
qucnt costs would also be deferred, aIonq,with pennl- I
.'ties aridLrtcrest on dellneuent taxca. FIecse let us .. :
: have your opinion on the above t;v;o quostlons.N .;
Ansv;erlng
your.flrst question, we LWO of the
opinion as iollowsr ‘. ~.
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peraou is (a) a member of the Jxmad tFor~es
E'ihen'a
of the United Stntos of fimrica or thclr *uxiliurles,or a
member of tirenrnod *rcco !?aserveof the UnFted States of
America or.tkeir auxiliarlos, and (b) prior to C?e tL?e such.
parson joined some, ho (c) hnd listed in hi3 ~mne on the tar
Xolls Ol’ tha CO!Ja%y any $rC$orty 3ihjcOt %o P,d valOfe.2 taSed,
md (ri)said ad valoren taxes, subsequent to such entry into
~,theabove mchtioned forces, ond ~Alle the sixit; oftsuch
person as sua:\rc.embc)r
sti3.Lobtained, boaaated~clinc?uent,
then (o) all intorcnt &ud I-enaltiesou said dCIi;lquenttaxes
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&ld be rolemki by farce of snid Senate Bill pro.130 to
seid'person for-the duration of the war end.for not more
than six month% after the ceesetion of hostllltlos.
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~-You will .not;e,
from the ve+y warlllncof the Aot -
i%solf, that in orr\crfor it to epply to 0 Forson, the person
in Quo&ion must be ~lilezheras above r;sntioneb,.endhis taxes
must have becone delinquent while his said membership obtain&
5% benefit of the Act Is only axtende5 to ono who is such
member. When a person, by virtue of his said fiembership,and
by meson of’tho occurmmce of the other conditions s%t r0rth
,inth% j?Illin wcstlon, had bcco;aeentitled to the r&ease
from liability for the interest and pen<y es provided In
aold f3111,tbcn onid benefit e%tenCs for the g+M.oG of tLme
as provided In the Bill.;that la, until t&e cessation of
hostilities end for not longer .thaqsix months thareafter. ;
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On the.otha bend, 21 a citizen has be& a menber
as aforesaid, end is dlsckir$cd, andthereatter~bls said ': :
taxes becoT& delinquent while he is not suoh mcnber,t.henef
co*wse nail delinquent taxes ere isorelythr?dslinauent taxes
of a clfieon, whose p%nalties end Interest on Gelinquant tax0s
,@r6not reluese;dby the provisions of said Sennte Bill ?:o.130* :
The provisions of snfd Senate Dill Uo. 130 never.tIidbedome
applicable to him; s~&d Efll a@ its be.nefitswere not~intsnaed
to, and do not, .np3lyto such sx-mecbers. ICtia only.to xzC!.zlW
that 'itever becomes agplloablo.
.- But when it does b'eoosaapplic=bla, then ths benefits
bf Senate Dill.Ho. 130 attach for the period of tine provided
by the terms of the Bill itself; that is, until the cossetion
~Shostllities acd for not lonccr then six months thereafter*
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The Legislottie, in onactisq laws with reference
taras on property and the..collectlon
to tho delinqxzt thereof,
has from tho earliest days of suotile~islctlon deaSt with~the
oharges aacruins by reaLionof 3uc!1tax dolinqusncy in three..
olasslflcst:cna,naely, (a) intcsest, (b) penalties, and
(c) costc. in th% laws of the.Eepublia OS Texas, in the yenrs
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You ero~thoreforordvis& that said Sensto B111~
'20; 130 does P.ot&i.rethu lo@ eX@ct wf rolaa8iu~ fhe
wgg.qtst!
provided'for in the s%tutcs of Toxs~ in aalt.gbrdiht
ooJ.lcotlon9f dolfil",uontad velorem~taxes.
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