683
I.
OFFICE OF THE ATTORNEY GENERAL OF TEXAS ,,Y-
\ /
/
, L’
Qmrr~ C. M~na
,+romm..*-a
Boy so* US@
aeaorable
Cotmty Attonmy
San A\lgutlnr, Pexu
Door sir:
. i
Ao o o m@ ~ p ’a r r a q m.88is l 1ott.r fhor m
P. 1. 8t?l~ll8#, ~ddroo8.d to you, fmm vhiohit w are
that the oorlgllomonwd in yar queotioalo that E ouod
ln p-8 forroadbuildiyuohiuryaad Swallaouood
in madbulldiywork.
Artloloo6990 ond 699s. Rwiood Civil 8tatutem,
mkm provloloao for the otilingof olootloMto dotormiao
aothor ro@d tmxoo not to *mood flikm wto (Is*) on
tRo onohundrd &llu~'uorthof~ro~rtyolmll bo lwled
la oaurtleoor polltiool abdlvi8loaoot doflaoddlotrioto
of 00prti08. There 10 no ltatuto lutborisimg the uoo of
#rip8 of any kiad in the plyrut of tomes lode4 unbr
the prwlololuof thooo utlelao. Art10109040,B.C.&
omo~ other thi-8, proridoofor the Levy of 6 tax of fh-
teen ooata (lS0 on th* one hundred dellare* roluotloa
go&y uad bridmo. Artlola tol9, P.C.S., #%a60 m
7ko tom8 lorid by tU8 w
tmr are pqablo la aurraaoor rrl8
of the lbltod 8tot.o: rw do& bhot
ponou kolain#iorlp srmaod
f to khr
for oerriow roadorod the oovllty my
partholroematyad ttiora t-8 lm
mob oorlp(tI.m
Slnn the oorlpt, w&h wkiok vo a?. omoozaad
in thlo oplnloa, vu mot loowd for ronioo~ rmdored the
omaaty,odd Ulofr, 904S, furd8heo no astboiltyfor the
w of tho onmo in tha poymontof any tmxao.
hrtlolo8lt8,R.C.8..providaofor tho u80 of
oorlptloomedfor 1~ rontoo to h uomdin the pqamnt
lnqu.88Se.8 to bo mood in the p8fBat of oouoty80x.0.
Eoaonbla Charloo8. wayill-,~ 80, 19% Paso 8
R o dwelnth oltotutoo,hovovor, is ?a& uy
athorityfortheooe oftha wtiptto8ldeh po nfor
h tka poymont of may ohonotor of tuu.
.?'fbSonaralml. lo thot the tu
oolloote+r lut ooMpt mommy only Ml.00
the etatuk poalto him to rooelvm #on-
liifforont.Roney is olvo 0 landor-
thhilpl
otoodla tho tax lwo whom net&iL elm
lo moat lonad
." Coolmyon ?ua8108, 4th
M*, 80081on lam.
"In R.C.L.,VOlummad, sootioa SST,
is foundthe follo4ndlmB@Aador
9'18 %o nil lottxoa th8t
no rlghtoxloto in law or0 lty
to mot off wolut toxoo l r lbt
of lptlu omant duo to tha tax-
popr fro8 tho mnlolpallt to
rlhloh
the tu lo payable.
7;uoo -
mm lotiod W rolor mono~ for
lpooiflopwposoo no ladaootod
b1 the .~proprl.tionr~oftha oar-
rat yeor, ondotoxp or ooanat,
b~ourolo~n(lthori@7 of wt-
lff,dl+orL the taxer to oaothor
purpooo,rrw1.fthe yymmst of
tha dab8 dm to him.
7e tu* mu lffeot la the ?01lawb@
lmgtlqo tnr u C.J. ws:
f4TheLo@lolatPnh8opar
topnoorlbo thokLdof fknda
lnr h lo h
tuoo lhellbo payable,
OM UJ doolue thtoaly dold
ond lllrorsol8shallbe reool~-3
oblo ror tblo purpooe. But i8
of o u o k l ?ootriotioa,
th elb o wo o
tams ray bo paid In armI.
ourr*nt mnoy, utho
ollouodby low'"
In the ooo~ of Dallu Joint StookLmd Sank fo-
21118CountyLove. Improvcmont Dlotriotlo. 3, SS 8.F'.
EonormbloOhorloo8. MolUllan,
Mu 80, 1m*, Pmgo4
(t) UT, the lmprovmontdlatrlotBU& tbr Jo%88Steak
Land Bank for dolinnquamttuoo. ?a# lattor lttaptod
to mat off lUta iB p8Ot duo b0adl.looa.dby tka ir,
preruont dlotrlot(la4 ublohare wad by the bank.
Tha oourt Pold that ouoh wt-off oould not bo had. No
quot. frortho opinion am ioU.orna
1
Vtm gonorol rule of low lo thot
l olaimylinst the 88~8s or malol-
pallt~oonnot bo mot oft yalnot l tu
Cooloron Tumtloa (Sd Zd.)
:t-• A tu 18 not l debt in the uouti
ani 0rdin0a-y oono*Of the rord. Clfr
of In Or&on8 ~8~ Datldoon 2!0Lo.
AM. &l, Slk.Rop.m61 Eoolo,on'
Taxation(ddRd.)lb.
"'The&wnl ml., booed on
groundsof pub110poller, lo roll oot-
tiedthatno lret-offlo dml8olble -
yolnot doaonds for tuoo lwlod fur
15unl or loool pterrmmtol pur~0000.~
84 R.C.L.,p. 81T.
lt 0~ 561, the rule
lo •t:edw..c&lwo~ *U U action
for taxmo mot-offof an lndobtednmoo
of
thm St&o or mmlolpallt;lto tbo tu
dabtor will zmtbo ollouod tho stat-
utes Of wt-off boiu 0enolmA.dl8 tha
it@& Of PUbiiO poiiOy a0 -8 OuOWia(
the ram&y Ia pmooodlngr for thlo pur-
~o ~t~o o by
lproool~ luthorlood
Humrouo aathorltlooarm
oltad in mpport oi the tut.m
Your flrot queotloais usoworodin tha naga-
tire.
Addrooolq ouroeltoo to mur mooon quutlo8,
wo be@ to ldviomUmt 18 lo iraterlil. whether Artlole
TO40 lo a rwotrlotloaupon the OII Of 8u8h mrlpt la
thm poymontof fox.8 1orl.dumdu Artlolob990, llnoa
ln no want oso ouohoorlpt bo oo uood.
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Bamonblo Chuloo 8. Moyillo,WV 80, NW, Pm S
You turd q\uotlosloaamor.4 lath. wm-
tivm.