## Bonorahle Frank B.,Murrq Cdunty Attorney c8rsoIi county Panhandle,

Tsxas

Dear Sir: opi+ion-1Pb; O-3601 Rer Rhether attormy holdingdelinquent t&x contract

with oounty is entitled
t0 PerOenhge Ofoaimon mhool diatraot faxes oolleoted by him.

In your latter of Uay 1, 194, you advisedthat 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 adoptedby the office of the State Comptroller, and was approved bf the Cmptrollsr and the AttorneyGeneral on Ootobsr 2, 1940. You request our opinionas to whether or not the attorney's fee my be pid out of the @ate and oolmty collections and nom of Uhe same assessed againstthe canmea schooldistriots locatedin the oounty.

II&or the ooxtraot

in question,

Mr. &aith ma6 mployed to aid end assist io the aolleotioa of "all delinquent

Stat@ and aountyad valoram taxes, petiltyand intexkt (except taxen of imdrp#d& sahooldistricts and incorporated

oities and towns )due any and all political subdivisions

or defiwd distriots

of aaid oounty cmd Statenhiohthe oom'cytax oolleotor receives

and receipts

for under the provisions of Articles 7264 and 7257, RevisedStatutes,

1925, and aharn to b, delinqueat,uponthe delinquent tax reoords~

of said oounfyfrcm 1919 to the date of the telmLination of the oontraot,w and furhterprovidodthathe shouldbe p&d a compensation of 1% of the mount oolleoted of all delinquent

taxes,penaltyand interest. A readingof said~&tiolee 7264 and 7267 disoloses that delinquent

comon sohooldistriot

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 schooldistrict taxem,agreeing

to pay him suoh a peroentage of the taxes oolleatsdin behalf of such sohooldistricts.
Artiole 7335, Retiaed Civil Statutes, and tiiols 7336a,

Vernon*6 Annotated

Civil Statute*,

provideauthority

for ocunmissioners~

courts in ~el-t;ain

inatanoes

to make mob oontraots with attorneys

for the collectionr .

Honorable

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

of delinquent

Stats and ooumty taxes for a peroent of the taxes, penaltyand interest aotually oolleotsd 8ot exceeding

16%. Neither of those statutes

speoifioally

nones common schooldistriot taxes. However,

Article 2788,RevfredCivil Statutea, give8 the oonnaissionerr ’ oourtn the lzewer to levy and oause to be collected the taxes of common schooldirtriots. If daid Articles 7336 and 7336a do not conferauthority

upom oanmieaioners' oourts to make suoh contract8 with reeneot to delinquent ocmmon s&o01 distriottues, in our opinion they do obtain such power fran saidArticle 2784 by necessaryimplioation. See Roy V. H$l, 280 S.W. 289. Eo more than 15% of the taxes, penaltyand 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, payableout of suoh sohool oolleotions.

Yoursvery 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