Bonorahle Frank B.,Murrq 

Cdunty Attorney 

c8rsoIi county 

Panhandle, Tsxas 

Dear Sir: opi+ion-1Pb; O-3601 

Rer Rhether attormy holding delinquent 

t&x contract with oounty is entitled 

t0 PerOenhge Ofoaimon mhool diatraot faxes oolleoted by him. 

In your latter of Uay 1, 194, you advised that on September 23, 

1940 the oomirsicasra' oourt of Carson County entered into a contract wifh 

E. H. %ith, rm 8ftorzmy, for the oolleotioa of delinquent taxes, agreeing 

to ppy him a psroentage~of the taxes oolleoted by hiin. Said oontraot was 

011 the form adopted by the office of the State Comptroller, and was approved 

bf the Cmptrollsr and the Attorney General on Ootobsr 2, 1940. You request 

our opinion as to whether or not the attorney's fee my be pid out of the 

@ate and oolmty collections and nom of Uhe same assessed against the canmea school distriots located in the oounty. 

II&or the ooxtraot in question, Mr. &aith ma6 mployed to aid end 

assist io the aolleotioa of "all delinquent Stat@ and aounty ad valoram 

taxes, petilty and intexkt (except taxen of imdrp#d& sahool districts 

and incorporated oities and towns )due any and all political subdivisions or 

defiwd distriots of aaid oounty cmd State nhiohthe oom'cy tax oolleotor 

receives and receipts for under the provisions of Articles 7264 and 7257, 

Revised Statutes, 1925, and aharn to b, delinqueat,uponthe delinquent 

tax reoords~ of said oounfy frcm 1919 to the date of the telmLination of the 

oontraot,w and furhter providodthat he should be p&d a compensation of 

1% of the mount oolleoted of all delinquent taxes, penalty and interest. 

A reading of said~&tiolee 7264 and 7267 disoloses that delinquent comon 

sohool distriot tur war@ inoluded in the oontraot. Hence, tha only 

question aotually presented i6 whsther the oombsionersl court had $hk 

power or authority to enter into such a oontraot nith aLattorney for tha 

collection of the delinquent oommon school district taxem, agreeing to pay 

him suoh a peroentage of the taxes oolleatsd in behalf of such sohool districts. 

Artiole 7335, Retiaed Civil Statutes, and tiiols 7336a, Vernon*6 

Annotated Civil Statute*, provide authority for ocunmissioners~ courts in 

~el-t;ain inatanoes to make mob oontraots with attorneys for the collection 
r 

. 

Honorable Frank R. Murray - Page 2(0-3501) 

of delinquent Stats and ooumty taxes for a peroent of the taxes, 

penalty and interest aotually oolleotsd 8ot exceeding 16%. Neither 

of those statutes speoifioally nones common school distriot taxes. 

However, Article 2788, Revfred Civil Statutea, give8 the oonnaissionerr’ oourtn the lzewer to levy and oause to be collected the taxes of 

common school dirtriots. If daid Articles 7336 and 7336a do not 

confer authority upom oanmieaioners' oourts to make suoh contract8 

with reeneot to delinquent ocmmon s&o01 distriottues, in our opinion 

they do obtain such power fran said Article 2784 by necessary implioation. See Roy V. H$l, 280 S.W. 289. Eo more than 15% of the taxes, 

penalty and in west oo+ieoted for the Stats and county may be oharged 

against them as ccanpenaation for the attorney. However, he is entitled 

to a like percentage of the collections made for the oommon school distriots under the contract, payable out of suoh sohool oolleotions. 

Yours very truly 

AlTORNEYGENERAL OFTEZAS 

By /s/Glezm R. Lewis 

Glenu R. Lewis 

Assietant 

APPROV'BD MAY 14, 3941 

/s/Grover Sellers 

FIRST hSSISTANT 

A'I'I'vHIEY GENEZAL 

APPRCNED 

Opinion Committee 

By P.W. 

Chairman