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**QrnAW c.**  **MAWI Ilnr.n** 

**. ‘** **““ a&**  **OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS**
AUSTIN



### Jmuary s, 1939



## a. k. L. Crorler county rttorney Johnron County Slrburnr,TOxal **Des Ur.**  Croelsrr

he &&mm roe bill, vhloh 

### 0 in 19%. Oh&n60 the pro

### L994,RcYI8ed Cl011 Sta-
&s&oh **o?** thoro **querticnr** Involve the e&alnlstrstiva epplloatlcnof Artlole 2994, Retired Cl+11 **Statutes,** 1925, as e!nenPad **by the**  **Forty-?irst &girlsture,**  Fourth Celled Sardon, kota oi 1930, l d It.8 relation to the msxlnus fee bill ~rotIrIonsea ln cfteot prior to the yoarr ot 1933, 1934, and 1933 under Title 61 or the 

### RetIBsdCivil ststntse, loerr, a dlsoursIon cr theseMr. **R.** 1. Croalor,Jantmry S, 1939, Pago t

tarioun lota will naoaaaarllyomsr both qua&tIoaa.

YOUR attOntiOn ir 0&d t0 uti0iO-mot, l* s amendad br the 1953 aot ot the forty-firatLeglalsture, Fourth Callad Eiaarlon:, and you mill note that the iollauing word8 are aaNte from the former Artiolo 2994, ROvised Civil statutes, 1925,

"Axid auoh foea era not ba be aoaountod tOr 00 to80 Of OftlOO.* This **department,** Ia a letter oplnlon, 

### rendered In 15(33,

held and I think oorreotly,that the Legislature In 1930 In o=ittIagthe language quoted above olearlx maaifosted 8A iAt0At that OUbOaqUant t0 the aifeOta& date OS the Act of 1950, rhloh was January 1, 1931, the tax oolleotor abould Inolude In his report 

### teta oollsota6 f;~nIasuI~~all tax reoeI:As end oertlflcateso? asasp-

. This is rurther austalnedby the faot the& %OtiOA 10 of the :-et

of tha Fourth Called Sassion of the FortyFirst Leglslaturorepealed Artiale~3900 and 3912 of the Revised Civil Stetutes of 1925.

YOUr attOAtiOA 16 further called to another ohenge -de by the leeir-latlre Aot of 1930 In omitting the words 

### afterword ~oollaotora*,%hoae aalarIea are rixed by tbr Fee Elll...... *,.and aubatltatedthe words, “iA countiesharlng a.~opuhtion in ~~0400 Oi twentyfirs thoaaazAas determined **by** Artlola **F1889....~**

It seem further evident **by** the a&wo aubatltuticn in languagetogether uith the 

### omt;tin& of tbo latter 

### portionof the Artiole oalled to four sttantion abne, **that** the Leglalatureintended that thla 3aotIon I or the 1933 kot, Fourth Called Serrlon or the Leglalatura, anrending

;crtiole

2994, veaa



### to be ~oonrtrued

### in pari aaterla with the other section8and pro?ialona,amonly kmmn aa the naximum Fee El11 or amended.

The lorty-lliatLeglalatura,?ourth Call.6 Session, Chspter 20, page 10 of t30 1930 Act olaarly un**dertook** to pass ltglaletionnhloh mtuld regulate andMr. ii. L. CrOaIar,

### Jamary 6, 1939, PO&O S

limit ln ganaral r600 or orfioa la all oormtIa5o?.uhataver **pop~atiOn~and** in Sootion I Or thlr A&, we find **our proBent**  lrlZlola Z994 as amended a8b0dledanear the same hood and tit10 as mtlolaa under tltla 61, atylad ?ME or orri0d and partloularl7Arrlolo 3883 05 **amand~4,** with the folbwlng Saotlona Z through ,ll repealing

### or uandlng oartalnprotI5Ioaalimiting an3 regulatingtoes or aount* o?rioIala 

### in general.

ParaIt me.to rater you t.0 the ilrst part o.? the last par0graph.d Seotlon So 0r.tha‘1930

Act, Fourth Called SasEion, Chapter e0, found on page! 34, amending hrtlcls 3891, rhloh reads:

“The oozc~ensathn,lisltatloda,and sumIlpul~d heroin ilxed in this Chapter ?or o??Icara shall InclWa and apply to all reer and ocmpannationniaaterar

oollaotadby raid offlcrrs In thler offiolal cspaolty', **whether** acoountable a5 tees o? otilce uuder praecnt law cc not, and shall elso l.?olude all c0r;~en55tIoc

for certlrled or umsrtiri~d ooples of any record or paper, and all ?a66 or cospenaation tcr any oertlflcates15sued,nany lma, &enertl or cpe0181, to the oontrarynotmithstandlng,.andpartioularly shall inoludaall fees now allowed **by** lam to o?rIoar5 pertaining to delinquenttour 'and tax certifioater, **tut** thin anuaer5tIon shall not **be oonstrued**  so.%8 to exludedany other iaes from the operation of this Chapter." **and** 

### turtherSaotlon 10, round on page 38, mhloh **mods:**

"Artlolan3900, SQlZ, and 389d o? the Tierlred Civil **Statutes or**  Texs8 **tar 1925**  and any prorIaIotia

o? law, general or 5pee101,relatlng t0 reas of oounty cr dla5trlotoffloar6, In oonillctrlth the prorlaIona of tbl8 Aot,are hereby expresslyrapaalad. Oifioera mad In xrtIolao 3885 and 

### 3883-h in OOkuitlaO baringa populaticnoi twenty-?ivathousand or lass as wall as in all other oountlaa shall **make** the report and kaep the atetenantroqnlred in &tIcla 3896

.

### rake tha nport **end** 

### kaop the ltatoment re**qulred** 

### In mtlele S896 **end 869** **’ 1,**  and ehall bo

&pg&tioas and roauir~nnt8 Substaotrillyth8 same llmltatibaor quelliloation@olaure foes **qookd oa**  **paw 3**  **Of** thir 0pln10n **hate been**  **brot@at on**  down tlth the later **amendment by**  LoglrJatlveAot, 1933, ?orty-thirdRegular Seoaloa,Chapter ZZC, found at page 737, rlth 8ame exbodled lo our present A.rtlclo 3891'as axon606 . --

In the light or **theas** rarlous enactments and la view ot the above provlsiorm,it 1s evident that the Laglalature la pas5hg the 1930 Aot **amending** krtlole ZOOI intended UO!I faer to'k re 3& ortad and their dlsii osition oontrolled under nrtlolo 1 as mondod an6 ot er sootlonn of tie 1930 aot ot the Forty-Hrst Leglalature, Fourth Called Session and round in Chapter. 20 and in all leter amendm~ts.

1. an tbererorsoonstr~lnsdto answer your rirst Luoatloa in the negetlva,and I aa of the oplnloz~ that the gislature Intended to ccver the whole rrubjcot natter under 

### 8onifderetloa 10 its 1930 sot, Fourth Called Session, ofteotlve as or 

### January1, 1931; 

### and also In 

### tier OS t!m last abovo.~wotedSootlon 10, such fees oollkotedunder ~rtlclc 2994 tis

amended **and** la etioot alnoe fannery~l, 1931, are oontrolledand tbelr dlspoel$lon

### made 8ubJeot w acoouatabllltyand dlapoaltlonunder the bubwquent foe bill prwialons OS maid sot.

Ittrust the above aaswcms fully your quostloar. Tourr *eapootrul~y ATTO!?EEY GXSDZ!.L

C? TEIAS (S) m. J. P. King

A~mistant

**APPIzOFE3: (S)**  Gerald S. Yann AlTOSFEY CD **OF** T'XAS