\
OFFICE OF THE ATTORNEY GEYERAL OF TEXAR
O~c.nARw AUFllN
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-- 262
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HonorableGeorgeR. Sheppard,HO d
The aolleatorof taxes of eaah oounty
d’ ahall, 12 %s the f’iitasathday of saoh mcuth
transmitto the State Treaaursrat %ustl.n, Texas, di
taxes reaelved bciara the flret day of the month by hia
u.@or the ~roPislon6of law rslatlnf, to the a8eotmnant
ad oolleotlonof lntxtrltanae taxes, dsduoting theretraa
all lawful diaburs~anttrDada by him under t&a law ar;d.
also hla amrgamation at the rate of One ( 1.00 Dollar,
for eaoh aetata on whiah he oollaatadthe t.zldr t?.uloe
taxi
xots 1923, 2nd CI a+, p* 631 ratslW3, 43rd Lag., p* 381,
Ch. 193, Sao. 8b (sub-a. 17).
"Ax%, 7143. All moneys reaelved by the Stata
Troasursrundek this chapter shall be dqositad in tba
sat6 Treasuryto the aredlt of thb~~~t36mwalrev6nue fund.
sata 10Wh,iSaa0. 3*, pi 63.*
%i b3 6xaapted instfaae nantloned abovo tb Caap--_
trolloris diraotedto value suah propertyatit "The adminis-
trator,oxeautoxor~trustsanay pay eel& tax when notifiedof
/--, the amAct by the ooaptrollar direotto suah orfiaexat
~Auatin.'T!&eCanptrollarBhali than isaus~snddslivor propar
reaoipttherafarto tha-.State Trearurerwho ehallkeap a
: record of such paymentand farwardreaeiptsto.the trueteeqa
Art. 7189, R.C.8. 1925,
Artiala7144a, Vernon’s Texas Civil statutes
1933, 431~4Lag., p, 581, Ch. 19%) levies nn additional
tams tax designedto t&a advantageof Seation301 Ohapter 27
of the FederalReoenus Aat OS 1926. This addition& tax 18
based upon the diftarenoebetweenthe inheritanaetax othemias
due t'a Stata under Chapter3, Title 122 wntloned above and
eighty (%I$) per aant Of the total am 0i tha estate and &wI-
far tams imposedon auah .estateby the UnIted States GopOrruaSllt.
Soatlon5 providesror a raport to the Oouuty Court and aamp-
troll& of Publia Aoaountsshowing the raluoa &toed 0~1 the
aatataand the amount or-the tax aaaosFe6b the Federal UOvorXl-
mant, whlah la takan Znta aomldexation in irtarrainin&the
additloualTexa8 taXa
,-
Xonorabla @eargo It.. Bheppard ,
Qs the event the rdaation oi any eata* * drdnaa6d
tmler the nest proeediogaeotiana, and tha amount af the
taxes is detsraitnedby the State Oomptrollorto be'lam than
#e!na.?a4prerioualybwn oslaulatedand dotarmlnsd an4 if
the overpoymnt ot auoh taxed had been ma4e, than khe Stat6
Comptrollar~ahall rotund matd taxes to the oxtent. af the
marpayment, out cf any gubaepuent lnharitan~a tax @&lea-
tieDa madeby I&a befare aearn is dsgoeitsd to the &msral
r6Yauue run4 Of the State.“. . .~
9 pmvidea1
84lettaa
‘“E5r not106 tha date for
and panaltio8 p&Qed SW In thin .&et
0-0 of additionaltazeo aaaeaaoU by rirtus hasrsoi, ?mt the
cmthodaand means of oolllaatfon and snioroawnt, by ‘8d.t OT
otharwiacl,@alI be srned by the pro~lai~nrof the IrGmri-
tan00 tax lows Of thr8 BtatSP
In thr instant ease .tlwamllnay Taaa Xbh6rihneo
Tax *a# ,9(U,M)endthe Ori&al adau&tion@tho #bitiOnal.
tax bar$L" en tho d;Liseren66 betweenthe OsrbfncOryT,oxaS~tPL
and ei&ty "pE@} grr OiinOof the T.bXa%$ay0MIt WU : 01948s; ‘*
wbioh tsar were paSU b tba tupayW Se#mbaX 14;:1 S& Wer
eawm thla mmoy was Iranamlttedts the State TraoauruFmb
repoaited ln tho Sfiate Treasury l6 mqutred by the fmugo .
atatutos~ Thmeartar 0riAuearrt, Sl.,MS** th8 .tQxllgpXifl3
a alal with the ~amalesimar of InternalRuwmt.w for rofuud
o n th eYmlo r a ta
l xb eo a u~ ao illiegod fa llur e~
to a llo ra o r ta &
legal dedaotions.. Thf8 alaim was granted,at hart ItiA.
uo au to reduao the amountof fho Federal tax whlah In p"t
M*
rodueedthe dlfferenoo~tuwn the ordinary Qua8 tax and
elghty(8#)paraent of the totalnmotmt of~ederaltazar
finally %at~r&md and asserted by the tedera dorwnmant
by #l&69,66. A olalmfor refuud ham been iiled with YOU
for this cm&payment under l3eetlon
16 abova quoted.
:
&&ion 6, Artiole8 ai tkr Toran Omstltutlan nadr
In part as i0lSasl
90 money ehall.badram +raca the Trrasury but in
purruanoa of u elf10 agpropriationu ma& by law nor uhdl
any ap~ropriat ron-of da~ay be rpadlo ior a 10~~6~ima than i
two y sa q s,9 .l” I
T&t paymentheretoforemadeby the taxpayerQC any
othermoney whioh haa found itr.way into the StateTreamuy
aay~~notbs withdrawn In tie abstimte
of a sgesiif.0
appropria-
/-- Man, Art, 8, 300. 6, mmfAtutlon~ &llIon v* Lookhart,
State TPreaSUrOrll1 8r 19 (ed) 2ilS$*tornry WlOrcilt8
oplalonwo. 044,
ssatlonla, ?ummwr, dose sot attampt to authorize
the [lomptrOllsr to wIthdraw m0my Srea the treasury rotua2Q
~dspoalted therein by the Troawer but attsnptsto dlreot
the arwat and dlreruionof other Lh ~rltanaotaxes aftor
their oolleationand beforethey ham bee3 imardod to thd
Treasurerand depoaltedIn the treasuryas otharwisedlmoted
by law.
In XN2znbr0‘.Dallaiaoanty (T.O.A.1940 , 136.8rWa
(6d) 973, the Le6lslatarahad providedthat a port1on oi th@
State ad wl.awm taxes,when 00lhbt06 by the 00-t tti .
aolleator shouldbe delivered to the raYiOU8 OOult Il4 t0 bs
expsndsd iy thw$oanty oomIsslc2mrm aourtsr FhoW$ur$ of
CIrIl ~pp0al.aapplkd urtislo3, 8eotIon 6, and in #o dokyl
stated:
*[lodo nat think the attamptsdarmrt of the money
and itu dlwrslon fromtho State ~pra@aury to those of tha
oounties a8 providedin the Aet~%iUibe give the eff@Ot,
of ohangh~gtho nature uf the fund, or of excaagtlng th0
Aot from the ~ro7lsicm.uof SOB, 6 os Mt. 8 or ths aonatltu-
Tha 3 rema Court In Palla (loturtyt, Lfoc
140 ai-n. (2d) 809, refuseh, a w-ritof error without "f
f &a~*
to thhatataWnt by the tnirt.ofolvll #~eula. Xcnrvar the-
SUQPOIE~ OdltPtbused Ita asx‘~fazr,In ho&dingttieaot anoon&tu-
tloti, ~gOn t50 gromdthdt maid a& atteragtad totid u
approprlatlon fc@ a lOngor term thaa two years In vialatlon'-
,af%Yot10n6 ot Art10108. PeeeseotilyIn applyfngMole 8,
Saot 6, the Sup8b 0-t alro held that t&e attsmptd direr-
sitar of the m~lerp in question beiom It rsaohed tfie Sreadorp
aould not be used au a meanu to derrtroy ar oiraumwnt rwh
omrrtltatlasaf, raqulrement, ad sand62 tUlMo6UtiarJ an appr
tioa ia 00 Lfuro@with the tan86 oi the abm quoted OOUt"f"'"' tU-
tlonal pros9 aloa
It IS tuuuwo8satyto oarurlderwhethertha above UW-
tIonedprovl~lon~’OS the lrheritaaostax law are aufilelsnt
within thatnselree a speolfioa?prOpriatfaa
to 80t?stItute 84W
more than two'yearshave elapsed ainoe thblr passe@ and'ths
ropriation,if any, muld not now be affsotive. Xo app3&wla-
"F
t on hua bcarn.oalledto OUT atlsntion .,*a&
aftar o~mful.8otioh#
we have besm:~%&;lsto ttn.dan aVa&jlo appropriatlaOut a?
*rhf.d~rW@&y~u racy' =u be yd?~
Tha ~lnionu of this I)qxtrtmont,
dirthod to 'youunder
data of JUM 19, 1934,-axdEmamber 4,
Booka#VOl,397, p* l36, and 9o.l.339,
ooneldexor deolds the apoifio questions
but In so far as the s~izo
rpaybe la oonillotheremlththy are
herebymodiilsd~
It Is our oplnfonthat you may make a refundan wer-
paymnt OP lnharitanoataxes a8 prtided by ~00ti6n13, AFtlob
9UC-a, Vazx~~~s Term OivtZ Statuteu, only out & an available .
ap~opAation and sina6 the Lsgislat~ hap made no apprO&atfClrt
lt folla6 that you may not under the hats preecmtsd,make
refund of,tIm omrpaymeat In quet&Ian*
Yours wry 'koxJ
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