Honorable C. J. Wilde 

county Auditor 

Bueoes county 

Corpus Christi,, Texas 

Deer Sfrt oplnioa HO. o-2122 

Itea Contraot betueea B. Ii. 

BF.ter and mews county. 

In your lotier of Haroh 16, 1940, you request our opinion as to 

whether the cmmiaaioners' court of Ikmoe~ county as fir6t panty limy 

lawfully enter into oontraotnith B. Y. Eaten, a8 seoond party, forthe 

'~rforwnoe of osrtain wrvioerr as set forth in the oontraot as follows: 

7parog of the First Part being desirous of employing a persoa of teohnic 

al knowledge, exparienoe and ability to fW7AiEh expert advioe and iafonm 

ation in the valuation of neTI property in the &mnty‘ as well Bs illoreama 

in Value and additions to prop~'Q already in Ipueoes County, -8, and to 

work in moperation with the Board of Equaliaation, Coxmirsionmrs* Court, 

and the Tar Assessor-Colleotor in the oomtinuation of We present system of 

valuations used in Nueoes Couuty, uhioh is kmmn a6 the Stoner System,~aad 

being satisfied that Party of the Seoond Part is well qualified for this 

positions the parties hereto do amtraot a8 followsa 

"Partg of the Seoond Part does herebJr ooatraot to faithfully and diligsntly, during all reasonable offioe hours, and using his teohnical kuowledge, 

expsrienae and ability furnish expert advice and infommtioa in the wluation of nonproperty in the County, as well a8 lnoreases in value and additions to property already in Hueoes County, Texm, and to:mrk in woperation with the Board of Equalization, Conmissiowrs~ Court, rrd the Tcrz 

Asse~sor-Colleotor in the oontinuation of the FesqlIt sJrat&n of.tiuation 

used in Nmoerr County, whioh 5.6 kaom n8 the Stoner System~A 

The ooafraot provides for a'oonsideration af #226&b per month to 

be peid to Mr. E&es for a period of one year, and the oounfg also to furnish office spaoe, olerioal help and israveling oxpauses. 

As we understand you, this empluyment is aaide from and in addition 

to the deputiss allowed I&? law for %hetu assersorcoollaator, and the oompmsation thus to 'be paid exoesdp that permited m sta+ta to be paid 

suoh deputfea. 
Hon. C. J. Wilde, Page 2 (012126) 

In the case of Ro r V. Rail 280 S.W. 289, the Waoo Court of 

Civil Appeals upheld the - power o oomn-bsioners~ oourfs to make speoial 

oontraots with experts for the proper assessment and valuation Of oil 

properties, H-or, in our opinion, the oontract withwhich 10s ars now 

oonoerned is not such a one as was under consideration in ths Roper oass. 

Clearly a large part, if not all, of the servioes required of Mr. 

Sstes in the instant contract are services whichthe tax assessor-oolleotor 

is privileged as well as obligatedto perform. Ws quote fromthe opinion of 

the Galveston Court of Civil Appsals ln Marquart P. Harris County, 117 S.H. 

(2d) 494, involving a similar problem, as follows: 

%ile the Commissimers~ Court may wlidly employ *skillsd experts1 to value 

for taxation purposes props* in speoial instances, whsre technioal equip 

ment is required, since this odntraot - %y its express terms - smbraoes a 

valuation of the entire taxable property of %rri.s County, as refleotsd Iy 

its tax records, it neosssarily supersedes the powsrs, duties, and fun&ions 

of the.tax assessor and collector, and sinae those duties are devolved by 

law upon him, suoh an attempted employment by that I&y of other persons to, 

in the first instense, psrfow suah dities instead, is an expenditure of 

puklia funds for an unauthorized purpose.s 

Our ansusr to your questionis in the negative. 

Yoursvery tNly 

ATl-QREEY.GE= OF TSXAS 

By /s/Ohm R. Lewis 

Glenn R. Lsris 

Assistant 

GRLcLMregnr 

APPROVRD APR 16, 1940 

/8/ GERALD C. l4U-E 

ATTORNB?.’ GBXEUAL OF TEXAS 

APOpinion Conmittee 

BTEW'B 

Chairman