- . 

R-258 

T'%EA~ORNEY GENERAL 

TEXAS 

PRICE DANIEL 

ATTORNEY GENERAL 

AUSTIN aa. -nsxatm 

April 10, 1947 

Hon. Alfred M. Clyde Opinion No. V-137 

District Attorney 

Tarrant County Re: Authority of the CornmisFort 'North, Texas sioners' Court of Tarrant 

Gounty and the Comptroller to contract to compensate county employees 

for the collection of delinquent taxes by a commission based on such 

taxes collected by such 

employees. 

Dear Sir: 

Reference is made to your communication in 

which you request an opinion of this Department concerning the power of the Commissioners' Court of Tarrant 

County and the State Comptroller to employ persons, as 

county employees, to collect delinquent State and county 

taxes, such county employees to be compensated by a commission based on such taxes as such employees may be instrumental in collecting without suit. No commission is 

to be paid if it becomes necessary to file suit and foreclose the tax lien. 

Commissioners' Courts have only such powers 

as are expressly or by necessary implication given by 

the Constitution and statutes of this State. Tex. Const., 

Art. V, Sec. 18; Art. XI, Sec. 3; G.H. & S.A. Ry. Co. vs. 

Uvalde County, 167 S. W. 2d, 305; Mills County vs. Lampasas County, 90 Yex. 603, 40 S.W. 403. Such Court may 

contract only in the manner and for the purposes provided 

by statute. 20 C.J.S., Contracts, p. 1006, Sec. 174. 

The Legislature has the sole power to provide for collection of delinquent taxes and to fix compensation,for such collection, and Gommissioners' Gourts 

derive their power to contract for such.colleotYon exclusively from statutes.. IWhite vs. McGill, 131 Tex. 231; 

114 s. I!. 2d 860; Easterwood vs. Henderson County, 62. 

S.W. 2d 65. No legislative authority has been given to 

compensate county employees on a percentage basis for 

services rendered in collecting delinquent taxes. 
Hon. Alfred E:. Clyde - Page 2 (V-137 1 

The only authority given Commissioners* 

Courts oonoerning the employment of speoial delinquent 

tax collectors is contained in Artiale 7335, Vernon’s 

Civil Statutes, enacted in 1923, in which Commission- 

,811s’~ Courts are authorized to “contract with any oompetent attorney to enforce or assist in the enforoement of the collection of any delinquent State and OOUP 

ty taxes for a per cent on the taxes, penalty and interest actually collected.” It is provided in Article. 

7335a, Vernon’s Civil Statutes, enacted in 1930, that 

the compensation under such contracts shall not be more 

‘than 15’$ of the amount collected, and further that such’ 

contracts must be approved, both as to substance and to 

form, by the Comptroller and the Attorney General. 

Those statutes have been sustained by the Courts. Sylvan sanders Company vs. Scurry County, 77 S.W. 2a 709; 

Slitup v. Wise Gount,y, 96 Y. W. 2d 537; nasterwood vs. 

Henderson County, supra; Marguart vs. Harris County, 

117 S.W. 2d 494. 

The authority of Commissioners’ Courts 

and the Comptroller to employ persons to colleot delinquent state and county taxes is confined to the statutes above ‘mentioned, by reason. of which such officers 

are not authorized to hire individuals, as county employees, to be compensated by a commission on taxes 

colie&ed by them without the nedessity of suit toforeclose tax liens. Such employment may be made only by 

contract entered into by the Commissioners’ Court and 

approved by the Comptroller and the Attorney General, 

as provia,ea in Articles 7335 and 7335a, ,Vernon’s Civil 

Statutes.’ 

We are of the opinion that the Commissioners’ Court of Tarrant County is not authorized to hire 

individuals, as county employees, to collect delinquent 

taxes on a commission basis; either ~with or without the 

approval of the Comptroller. 

SUMMARY 

The Commissioners* Court of Tarrant 

County is.not authorized to hire individuals, as county employees, to colleot aelinquent taxes f,or a compensation based on 

a per cent of such taxes collected by such 

employees, with or without the approval of 
Hon. Alfred Id. Clyde - Page 3 (V-137) 

the Comptroller.' Arts. 7335 and 7335a, 

Vernon's Civil,Statutes; White va. MoGill, 131 Tex. 231, 114 9. Uy. 26 800; 

Easterwood va. Henderson County, 62 S.W. 

2d 65. 

Yours very truly 

ATTORNEYGENERAL OFTEXAs 

WrW:ar:wb 

BY 

Assisttint 

APPRomD APRIL 10, 1947