Texas Attorney General Opinion: O-4836 Page: 2 of 3
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150)
Boneorable Georo H. Sheppard, Pege 2
upon all eauh property; provided, that when
taxes are due by an estate of a deceased person,
tUs lien herein provided for shall be subject
to the llowances to widows and minors, funeral
ex-enses, and expenses of last selkness. o uch
unpaid texas shell be paid by the asigune, when
said property has been eiazed by the sheriff, out
of the proceeds of aklin ease such property has
been seized under attachment or other writ, and
by the administrator or other legal repreotatative
of deooednts; and, it said taxes shall not be paid,
all said property ay be levied on by the tax sole
leotor end sold for sueh taxes in whomsoever's
hands it may be tfon.*
That Artiole akes it the duty of the eassigneo under
the feet altuation here presented, to pay seah taxes, anl fur.
their provides that in the event that sacs are not paid "lli
such proprty Ray be levied on by the tax collector, and sold
for such taxes in whomsoevwers hands it may be found*. toh
Arti le fixes a lien on all the property of the asignor for
the benefit of creditors, to secure the pa nt oft mnpai taxes.
Zaaeery rv. City of Uvalde, 42 S o. (2d)47.
In the ease of ate v, Jordon, 60 ".W. 1008, the
Court, in ditoussing this statute, made this statemnati
0The effect of the articl weas to give the
tte ,a lien upon oll the property of ea estate
or Lndivi ual (ander the ircuastanees named i
the article), so that all the property should
be under a preference lien for all the taxes due
by the individual or estate, without reference
to the oertleul-ar property against hich it was
assessed."
The firot expression or our courts on the oeffet of
this article was that of the Court of Civil Appeals Sn the
ease of Veople's National Bank v. City of anni, 50 S3.. 632,
from wbich we quote:
"Article 175a (ntow Art. 7269) orse es a lien upon
the sersonal property of the taxpayer when the oan-
i~tions named therein exist." ('areatesis ours).
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-4836, text, 1942; (https://texashistory.unt.edu/ark:/67531/metapth262089/m1/2/: accessed April 2, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.