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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 proL994, RcYI8ed Cl011 Sta- 

&s&oh o? thoro querticnr Involve the e&alnlstrstiva epplloatlcn of 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 ~rotIrIons ea ln cfteot prior to 

the yoarr ot 1933, 1934, and 1933 under Title 61 or the 

RetIBsd Civil ststntse, loerr, a dlsoursIon cr these 
Mr. R. 1. Croalor, Jantmry S, 1939, Pago t 

tarioun l ota will naoaaaarlly omsr both qua&tIoaa. 

YOUR attOntiOn ir 0&d t0 uti0iO-mot, l * s 

amendad br the 1953 aot ot the forty-firat Leglalsture, 

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=ittIag the 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 oertlflcates o? asasp- 

. This is rurther austalned by the faot the& %OtiOA 

10 of the :-et of tha Fourth Called Sassion of the FortyFirst Leglslaturo repealed Artiale~3900 and 3912 of the 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 after word ~oollaotora*, %hoae aalarIea are 

rixed by tbr Fee Elll...... *,.and aubatltated the words, 

“iA counties harlng a.~opuhtion in ~~0400 Oi twentyfirs thoaaazA as determined by Artlola F1889....~ 

It seem further evident by the a&wo aubatltuticn in language together uith the omt;tin& of tbo latter 

portion of the Artiole oalled to four sttantion abne, 

that the Leglalature intended 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 section8 and pro?ialona, amonly 

kmmn aa the naximum Fee El11 or amended. 

The lorty-lliat Leglalatura, ?ourth Call.6 

Session, Chspter 20, page 10 of t30 1930 Act olaarly undertook to pass ltglaletion nhloh mtuld regulate and 
Mr. ii. L. CrOaIar, Jamary 6, 1939, PO&O S 

limit ln ganaral r600 or orfioa la all oormtIa5 o?.uhataver pop~atiOn~and in Sootion I Or thlr A&, we find 

our proBent lrlZlola Z994 as amended a8b0dled anear the 

same hood and tit10 as mtlolaa under tltla 61, atylad 

?ME or orri0d and partloularl7 Arrlolo 3883 05 amand~4, 

with the folbwlng Saotlona Z through ,ll repealing or 

uandlng oartaln protI5Ioaa limiting an3 regulating toes 

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 ocmpannation niaaterar oollaotad by 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 

oertlflcates 15sued,n any lma, &enertl or cpe0181, to the oontrary notmithstandlng,.and partioularly shall inoluda all fees now allowed by 

lam to o?rIoar5 pertaining to delinquent tour 

'and tax certifioater, tut thin anuaer5tIon 

shall not be oonstrued so.%8 to exluded any 

other iaes from the operation of this Chapter." 

and turther Saotlon 10, round on page 38, mhloh mods: 

"Artlolan 3900, 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 dla5trlot offloar6, 

In oonillct rlth the prorlaIona of tbl8 Aot,are 

hereby expressly rapaalad. Oifioera mad In 

xrtIolao 3885 and 3883-h in OOkuitlaO baring a populaticn oi twenty-?iva thousand or lass as wall 

as in all other oountlaa shall make the report 

and kaep the atetenant roqnlred in &tIcla 3896 

. 
rake tha nport end kaop the l tatoment requlred In mtlele S896 end 869’1, and ehall bo 

&pg&tioas and roauir~nnt8 

Substaotrilly th8 same llmltatiba or quelliloation@ olaure 

foes qookd oa paw 3 Of thir 0pln10n hate been brot@at on 

down tlth the later amendment by LoglrJatlve Aot, 1933, 

?orty-third Regular 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 dls 

ii 

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 tbererors oonstr~lnsd to answer your rirst 

L 

uoatloa 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 January 1, 1931; and also In tier OS t!m 

last abovo.~woted Sootlon 10, such fees oollkoted under 

~rtlclc 2994 tis amended and la etioot alnoe fannery~l, 

1931, are oontrolled and tbelr dlspoel$lon made 8ubJeot 

w acoouatablllty and dlapoaltlon under 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