Opinion No. 33-549
January 11, 1933
TO: Hon. G. L. Reese, Jr., District Attorney, Lovington, New Mexico.
{*23} Regarding your letter of January 6, 1933, to which was attached a copy of an opinion to Joe Johns, Treasurer of Eddy County, the subject matter thereof is the duties of the treasurer in connection with the payment of bills, warrants, orders or certificates presented for payment by persons owing taxes to the county, with particular reference to Sections 141-407 and 141-408, 1929 Code.
This office has had the matter under consideration and we have taken the broad view and arrived at about the same conclusion that you have, namely that the treasurer must deduct taxes due the county from any warrant presented to him for payment.
This view has been criticized by some and particularly by Mr. Newell, formerly the District Attorney of the Third Judicial District, who takes the narrow view of the proposition.
Referring to Sections 141-407 and 141-408, I quote from my letter to Mr. Newell: "It is true the matters you mention seem somewhat pertinent, but upon the other hand when reading the two sections, one seems to be entirely disconnected from the other, in so far as the relation of the payments by the county treasurer are concerned. The law specifically states that any warrant shall be refused by the county treasurer when the payee is indebted to the county for taxes. Now, it may be true, as you state in your letter that it refers back to the previous section. The previous section, however, refers only to those warrants which shall be stamped by the person drawing same and has nothing to do with the payment thereof. The following section provides that the treasurer regardless of the stamping, or whatever may appear upon the warrant shall refuse to pay any warrant out of county funds where the payee owes taxes.
"A good many of our laws are difficult of interpretation because of the condition which prevails in the section or sections under consideration, and I suppose that the true meaning thereof can be reached only by a court's decision."
As is indicated, we are of the opinion that until a court decision is somehow procured, your advice to Mr. John's should be followed.
1932
32-519
32-518
32-515
32-514
32-512
32-511
32-510
32-509
32-507
32-506
32-502
32-501
32-500
32-498
32-497
32-496
32-492
32-491
32-489
32-488
32-483
32-482
32-479
32-477
32-476
32-463
32-461
32-458
32-455
32-454
32-452
32-452
32-447
32-447
32-446
32-443
32-439
32-437
32-433
32-428
32-424
32-422
32-419
32-417
32-416
32-411
32-409
32-408
32-405
32-400
32-392
32-385
32-384
32-383
32-380
32-378
32-377
32-374
32-373
32-372
32-393
32-369
32-358
32-366
32-364
32-355
32-362
32-352
32-359
32-349
32-377
32-341