OFFICE OF THE A-lTORNEY GENERAL OF TEXAS 

AUSTIN f.c’., 

Q-c.- -- 

Honorable F. L. &male 

County Auditor 

Vernon, Texae 

Dear Sirs 

In y3ur lette w 940, you OS@ 

8r County a8 first 

d parties, and rethe Comlsslonera~ 

rity to make this 

nsatlon t3 be paid 

to Prltohard pro rated end gald 

out of the *a inoludlng rinklng 

funds or whet &nsation ehould be 

part aa followsr 

5U Part agree* to 

d owner8 of all pro66 wherever situated 

County, Texae, and uneats adjacent 

said conrtioulnr inoond Party further agreea to secure 

rty all information pooaeible and 

available lloz the we of the First Party, sit 

ting a@ a Board ol Equalization, in determining 

the proper valuations to be fixed upon auoh 

properties Sor assessment and taxation purposes, 

and generally tc oo~pile euoh informtipn a8 

ehall bs of aid and benefit to said lirst Party 
c 

511 

Honoreble F. L. Mario, Page 2 

in equalizing tho value oS suoh pmpertI& 

for taxation. *Id party of the Second Part 

agrees to meet with the Comniselonera’ Court 

ot Wllbarger County, sittIn& es a Board of 

XqualitatJon, end to furnish enld Board with 

all the lnformetlon secured by then during 

their Investigations Sor the ?arpoae or 

squal.ixIng the asretssaents upon such propertl48. Said Party of the Second Part alao 

obligate8 Iteelr to n&m a surtey of all 

pipe 11x148, gas liner and l y6t8ms, refineries, 

ga8ollw plants, tank fara8, tankage, l tosate, oarbon bleok plant&, 8upp4 hou888, and 

all other properties OS value ueed.in oonneotion with said oil and ga8 developirient, inoludIng transportation taoI'lItIe8 and inoluding 

?ublio utility properties, exae?t telephone 

8y8t4lM and railroadr. 

=a. For and in oonslderatlon of the 

8killed aarvio48, teohnlO81 knowledge and 

experisnoe oi Seoond Party in tbs performance 

oi the obligations derolving npon'thez hereunder, First Party agree8 and obligates ltself to oozpensate Seoond Party in the manner 

following: Said Seoond Party @hall reoeivr 

an amount to be paid out of the Csneral Tund 

or pinoral fund and other fund8 of Wllbarger 

County, equal to fcur (41 oentr on each one 

hundred (100) dollar valuation ooverin3 all 

oil propeHS40 or other mineral intereat, 

nnd .publiO utility prOpertie as84884d for 

the year 1940, except telephone Bystem and 

railroad. 

'*Oil Propertlee* a8 herein used, la 

understood to include oil, gas, sulphur 

deposits, storage , g&her& lines and 

syst4m8, refinerie8 , ,;98Oline >bIXt8, tanhi, 

and tank ferms, tankage, 8torege 011, carbon blaok plants, eu;7-,ly houses, CrlllIng 

rigs, derricks, oil end gas leafiea, royalty interests in land, developed and undevelOPs4, and all other property oi whatever 

oheraoter or value used In oonneotlon with 

oil and ga8 developmmt, inoludlng traneportatlon illOilitt48.' 
lionorable F, L. Massle, Pal:8 3 

A var l isllar co&r:& was involved in the oase 

O? Roper ~8. Hail 200 S. W. 289 before the Waoo Court of 

Clril Appeals. Tie validity of Luoh oontraot was swtalned, the oourt saying thatr 

'The making of the oontraot under oonsideratldn was within the implied power posoeaaed by 

the Comml8810116r8~ Court oi ~r4aston4 County." 

In the onse of Ear uort vs. Karris County, 117 S. Yi. (2dj 

494 at page 502, 4 t was said by the Galveston Court of 

Cl& Ap eals that a Commiooloner8~ Court map validly 

amgloy 8 R lied expert8 tc velu4 for taXatlOn pArposea 

P f 

ropert in 8peolal lnstano4o v&are teohnlcal equipment 

s raqa red. 

In the Roper ~6. Rail case, supra, the oontraot 

8 

rovlded that the oozipensatlon to be paid by yreost~ne 

ounty to the expert s.bould be paid out of the general 

fund OS that oounty. 64 rely tiTS*ly on that Ca84 in 

ansv:erxng that the Commi6‘81onera ( Court had the authority 

to make the oontraot in question. It is our further 0 lnlon 

that the whole of the oompensatlon to be paid to Seo:.:n B 

Parties zust oome from the eneral fund, and that no part 

thereof may be ta:<en from 8 f- wing funds. 

In your 5838 letter, y:-u ales requeet our opinlzn oonoernla 

sun of $212.7 

the pa sent of traveling ex3ensas in the 

i to E. 8. Ayoook. The details oonoernlng 

the 1nourrir.g of these ex?cnees must be furnished to ua, 

~~i4rs~&. 

before we will be able to advise y-u oonoernlng 

Yours wry truly 

GRL:GO 

OPlNlON 

COMMITTEE