OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Haaorabls 35 Cum 

~Crimirilil Dlatrlati &.ttorn.sp 

chmwan, Tsar 

Dear Slrt 

we ham reoa ur taquamt $or 8.6 : 

pow tequ&t : 

oh a8 the a~18°0aup bad 

tberaln, tbet he ~6014 aah 

ha llQlr aadd not tax an4 

n the Ueltaquent taxpayat. 

yvrrt spinian or the taxno in 

un you approved sum at tl5e lt vm8 

wn ,ranuary 1, lF&l, M.lem Counoy eatowd i&o a 

contraat with ‘Q. N. Camp, Esq., for exhaami%n of oantraot 

to uolleot dalinqaent tam8 r0r 

apyrowi4 by Gerald Haam, Attorney 

1915. In asstinn 5 of mid 

form said camp agreas to #~Srt 

ln e&h aait tilti by him. 
jrenerable r;b Gum, pago 2 

*In an opiah r8ndam43 in 1939, of rhioo the ffonricCiCnaf5t Court had nO knawledga, it wsc held, in etfeot 

' * that the ooet o? an cbcttaot oeula be olmrqed au aowt 

and oollaatstl fro!? l+mUmt In cdditiae to p~enalty an& 

doct 

interest. 'fhi5 O~iniiXi aOe5 ?Ot UOYW th0 iBt~&iaP; 

that the C~~~~CC~OBWC~ Court wants you to &et from the 

Attorac;- %naral, vie: Doe8 the Dallnpaant aolleo8-, 

a5 BE&~ aL'OVe, rhsro ha hu aontr8otsd to 8-a and 

ru?alch* an l bctraot, have the cathorlty to ehexge cue 

UC court 0o.t aAd W#llsO~ froa! tihe lit&e&." 

$ellnpumEt 

ip'e rind from aa exeminatlon ot your lettet that t&be 

tax ooatmeb exeoated by and between the CcrrPiceianae* 

Cewt or Milur count?r end E. B. Cafq Is the ctmidard fez-a repulrd 

and fwniehed by the Comptroller of the Etate of Texcc. 

Wtui Section 5 of said 00ctrrabr 

Re qaote 

n8000nU Party, whets lt Is aeeecury to prcpure anti file 

calte r0r tha l nror 0ed aollcotton oi delfaqu05t tax58 an 

real propoxty, r&tall meks end famish an abcbract of the 

property uhleh &ball chow the camact or dalinqacct turc &a 

agalnct e6oh and awry Oract, lot or amal of land, and 

chat1 Chow tbe number of aare co da1 R gaent ccd a eorreot 

description of tba properly, the Ha? delicaseat, how it uac 

ehcrged opan bha tax rollc, the oetreet nue of omcez or 

amem or the pio~etty at t&a tier it beow dellzqurnt, 

the per800 iron *I & OQ an& the data tlrat Ii8 or they derived 

title to cald p!tbpertr, aA the Volume3 and 

teootb that hia or thslr doad or o ther tit Y 

e ot jmbllo 

l l videaae 18 

or ceoord, and the dnts that oaoh aubrmuant ohcage of 

amrrchip aaeurrdd darn to the gteaent ownerchip; it cbell 

further chmv the mm 0P any and dll out8tnadh.g llanhol&~~O 

and leoceho24 in,tete&ie of remmY arQ rll other infolwmtl0a 

neoocsary tor ths Etaper preparadoa and filLs(S of tuft or 

cuits for the colloatian ot dellnrgaent tares." 

80 tlseire tc! quote iroD: a ~ostloo of paFu&tCph numbetd 

VIII on page 5 af cuah a dalin~uaut tar aontraot as follaws: 

**et mrty agpeas to pnp to Seairrrd Party ac OampeBCation few the cerrloec hereander required 

ai all ds~in(pmnt tklLes, pelmlty and intcFect Of oh0 yUtt5 

covered hereby, eetuell)? oolfe&e& and paid to the oolleotor 

or times durim the term Ot Wile eOX&t~aat, . s II" 

t 
It 18 our opinion fror 4 aonsicluat~en 

$oin$ ~rovislonm of the dedlnquant tax aodraot, 

qa4nt Uex~attorn4~ a4nnnat p4rmonallf r44ov4r for . 

or th4 forethat the tI8llatha axpuooo 

of prapparlng 48 mD86xaot 40 II pare or him eanpanrmttoa mu ai14 

above the awhant rpeolfird in the quoted provf8loa of purq8ph 

nuab4red BXII at &old oontraot, 4nd that tbo porrratrp of 8~ 

pemstioa thaeln $?miNd ooaatitnter his ent%?e oaapeamt:m 

to?! the s4rvla40 r4maar4& by his ist aooutiry tha ailinqud 

tu oontraot. 

Thr jrovieio~ of pmemph ? et tha d8lfnqourt tu 

ooatx'aoti, q uo tl ed bov4, ol4arly m8km it tha duty OS' the 48liw 

qtmrtt kt 4tb0M.y to 'hake ani2 tranhh" an abhaaot of Oh, 

Wo are ot thw twthar oplnlon, h&#?4&r t&O t&r "1 

propu4tiOIl Of IUoh 8b8tmOt8, by th4 &8&&qUult t8X l tlisony, 

i8 tOX the 084 4od bur8Sit Of th4 ,tUin(r Wit a?&d 18 8 )I?*- 

It@8 Ot 4Xp8Ik88, ~&SOUP& b7 i$ i8% OPa8z! t0 bWiW & $8X 8Uit 

aad foro~o84 a tax l&m tor th4 uount of de~inqtmnt tax08 in. 

$&a newer prorid by law, Ia thi8 OUWbtiW UO Odpk IOUE 

att8fitf5U t0 OOC O~iUh NO. 04705, Wh4?4 WO h8V8 Mid* 

"lOU 8FB 8aVi8Oa that APArti ?311s-b, msitiia ha 

Y4#nap*8 kurota$e& civil at8tUt8s. proVia the% 8Wh 

rr8OmblO l tpUa8#0 a8 tb &%%I@ ontt8 Wy IhOW .iP 

pxOOtUia6 data M6 infOWfdiO8 48 %O tha -8, iaMt%ty 

aa4 lo4atloa tea awwruy putl48, awl ln pe8aM.a~ 

BeOUaUT 14& a48OSip$f~8 Of th. LprO&Wtf, 8h811 b@ 

ahargeabla am oor~t owta. 

“Th4zaf~4, it f8 Our OphfM thOt W rr8oimblr 

OXg-848 11% p?QOUring tha abOV8 int6RMtiW Pap be 8h8X@ 

a8 00UXt OWt8 iA 4405 t8S 8Uit. ~OU4V4F, tb4 qUlSt%Oll 

a0 to just what data 4ad lnforarrtlor 8f4 n*o444u~, wfh 

what tha rsaron4blo 4xp4tme tbexwf WOUM b4 ia-8 qQ48tiOfb 

Of f8Ot." 
rie trust t54t in this 

,ow *i.u-,uiry . 

&--, .‘V Ai' 29, 1942 

Barold aroCr8aha 

A88i8tUit