Texas Attorney General Opinion: O-6897 Page: 3 of 4
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433
honorable George H. Sheppard, page 3
".., The rule upon this subject is thus
clearly states 'In general, any officer whose
duties are merely ministerial, and to whom pro-
cess is issued which is apparently in due form
of law, and which neither in its recitals nor
in its omissions apprises him that it is issued
without legal right, will be protected in serv-
ing it, even though in fact it it va issued with-
out authority of law. This is a rule not only
essential to the protection of suchofficers,
but absolutely required also for the due dis-
patch of public business. ... Appellant could
not have been compelled to pay the illegal tax
if he had used the means to prevent its collec-
tion which the law gave him, but, having paid
it to an officer holding process which command-
ed him to collect it, he cannot nov look to
that officer for reimbursement. ..."
The doctrine above enunciated has been affirmed
in the case of Texas Land and Cattle Company v. Hemphill
County (Civ. App.), 61 S.W. 3,3, the court held in part as
teflloves:
"... This limitation, however, and which
is here urged, seems to have been expressly re-
pudiated by the Board Case, as will be seen from
the criticism therein made of the case of Eardjs-
ty v. Fleming, 57 Tex. 399; to which might be
added that, after the collection, the collector
is required by the law, under penalties, to make
collection, and promptly report and remit all
taxes collected by him to the state and county
treasurers, without excepting cases in which
suits, however promptly filed, ma1 be institut-
ed for the recovery thereof. ...
lience the tax collector of Brewster County may be
advised that it is his duty to remit the taxes collected by
bim to the proper authorities under Articles 7260 and 7261,
Wpra, and that he will not incur any personal liability by
so doing,
Since the nature of the protest made by the tax-
tyer at the time of the payment of the taxes in question
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-6897, text, October 20, 1945; (https://texashistory.unt.edu/ark:/67531/metapth264174/m1/3/: accessed April 27, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.