OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNW GXNNLRAL 

iionomblo T. Y. Buftln&ton 

County Attornay 

Oriiniba County 

Anndarron, Torn8 _ 

., 

* 

Dear Sirs Opinion no. 0.6ii7 

n 

Your letter 0r~Ap 

ion 0r this departiwnt on 

in part aa rOu0wa 

7332 (Varnan~r) provlbf-a where County 

ar Diatriot Btornry ra:lr to aot that; 

uoh inSkno.8 th0 fOO8 herein tr?Nided 

0rrbr8 aha-il nob be a8008nd or oolaa4 Lag. 2ua c* 6. 193r. 

WIOUM the Dieriot Clerk put the ~2.00 

l tto r n*yr008 w,a8 r pwt or the ooat89 
500. T, P. aufrington, page 2 .': 

w#han dar0naant raises citation and sherirr 

perrom@ no sar~lo~ in the tax suit, shall the 

ahertii'a $2.00 roe be navslrthaless ?saesaod by 

the District clerk? 

"There is a contraot ror the oolle,ctlon 0r 

taxas In Qrimes county, tha oollaotor of tha 

tax riohe the 42.00 attornoy*r rse:iassas8aa 

and paid to him.* 

Artlols 7332, Vernon's Annotated Clvll Statutes, ia 

in part as rollowe: 

"The County or Dirtriot Attornay shall reprosent the atate and Oounty l.n all suits against 

delinquent tax-payers, ana all sum oollaotad 

shaW ba paid over liuwdfataly to the County collootor. 

*Before riling suito for the r000v0ry or dallnquant taxes ror any year, notioa shall be &van to 

the owner or owners 0r said property as ia provided 

for in Artiola 7324 or th8 Ravlaad civil Statutes 

or Toxss, 1925, as amended by Chapter 117, Pago 196, 

dots or the lrorty-Seoond Laglalatura, ilagular 3089 

sfon. The roes herein provldad for shall not aooruo 

to nor ahall the various OtiiOsr8 heroin nuned be 

entitled thereto in any suit unless it be proved 

that notioe has been given to tha owner ror the 

time and in the manner provided by Ian. 

*III all oaaas, the aofqmasatlon or said Attorney 

ahall be Two ($2.00) Dollars ror the rir6t traat and 

Ona ( "1.00) Dollar ror eaoh additional traot up 80 

four 1 41, but 8aid tee ln no oasa to axosed Fiva 

($5.00) Dollars. And providad, that In any suit 

brought s&atast any indfvidual or corporato owner, 

all past dur tax08 ror all prrvlous yaars 011 auoh 

traot or traots shall be inoluded) and provldod, 

iqrthar that iihars there are sovaral lots in the 

ssms addition or subdivision dolinquant belonging 

to the sana ownir, a%1 said dal.inqwnt iots shall 

ba made the subjeot Or a ainglo suit. 

*All roar provided ror tha oifioatr hamin shall 

be treated a8 r008 0r orrio 0214 8ccounted ror aa 

auoh, and said orrioarr shall not reoeiva nor retain 

said roar in axoasa or the maxiaurp ooiilpeneation 
532 

Xoon. T. P. BiiffIAgtOA, page 3 

allowed mid orrioers undsr the laws or this State; 

and providaa rurther that the oourity Attorney, crlminal Diatriat Attorney or Dirtriot Attornay shall 

not b e l ntitlaa to tha r008 herein providea.ror IA 

iAStsAUO8 whore suoh dOliApUOA~ tSXS8 are oollaotea 

under oontnots between the Coamf.asfoncrrsl Court an& 

oth6rs ror the oollaotlon or suoh tsxas, and In suoh 

lnstano*s t&a roes harain providad $or 8uoh orr50ers 

ohs11 not br assesaod nor oollsotaQ 

*The ziherirr or Con&able or the county IA which 

the suit Is prndtng shall rsoelva a tee or Two (;~2.00) 

Dollars Fn aaoh ease whioh will oovar the aarvioe of 

all preo(188, and the riling ot the property and 

axeouting dead8 ror sms. II, iA ~IAY SWh suit, 

prooesa 1s 18auOd to be served in Counties other 

than tha OAe iA whloh the suit ia pendin& tha 

sherirr or coAstabls earring the same sheI. raoelva 

a rea of One ($1.00) Dollar In aaoh ault ror hIs 

mervioas. 

"The Diatrlot Clerk shall raoaivo 6 roe or Two 

(;2.GO) Dollars 5&i full for his serrioea in sash aase. 

“The County Clark shall raoaiva Ona (,$l.OO) Dollar 

IA full for his sarvioas in aaoh oass, 

~rovIaaa, that the re88 herein provided ror In 

oonneotlon with Aellnquant tax suit8 shall oonstltute 

the 0~l.y rees that shall ba charged by 84ia 0rrIaere 

ror preparing, riling, lnetltutlng, and proseouting 

Suit8 011 dSuAqUSAt $8X08 aAd USOUriA6 OOllSOtiOA 

thereof, aod all laws in oonrliot herewith are hereby 

;Pepeaiea.~ 

Art. 7333, v. A. C. a., pr0viaS8; 

WA e&ah ease Suoh r608 shall be taxed a8 ooats 

against the land to be sold under juA&%oAt ror tams, 

and paid out or the proae8dr or aala or sad artsr 

the taxes, penalty and.fntorast due tharaon ara ala, 

and in no oasa shall the Btota or ooupty bo llab P 0 

thonror,* 

tit, 7335, v. A. 12, se, la as rou~8: 
fion. T. P. wrington, IWP 4 

533 

WheneVer th0 OO&U&I~~OA~W~ OOUrt Or any OOUA~Y 

arter thirty day8 written notloe to the oountg attorney or diatriot attorney to iii0 delinquent tax 

aulta and him failure to do 80, ahall deem it neaeaaary or expedient, aald oourt nay oontraot with any~ 

competer;t attorney to enforoe or asslat in the enforoemnt 0r the ooleoti0n or any asUnguent state 

and oountg tare8 tor a per oant on the taxea, penalty 

and lnteraat aotually oolleotsd, as@ aald oourt la 

further authorized to pay ror an abWzaot of property 

aaaeaaad or uknown sfid unrendered from the taxes, 

interest and penalty to be oollectsd on auoh land, 

but all auoh payment and rxpenaea shall be oontlngent upon the oolleotlon of auoh taxem, penalty aad 

intereat. It ahall be the duty of the oountf attorney, or of the ~latrlot attorney, where there la no 

oounty attorney, to aotively aaalst anp person with 

nhom auoh oontraot lo ditaa0, by riltng an9 puahbg 

to a speedy oonalualon all rulte ror colleotlon 0r 

delinquent taxes, under any contreot made as herein 

above apeolflsd; provided that where any district 

or oounty attorcey nhall Pail or refuee to file end 

proeecute such aulta in good faith, he shall not be 

entitled to my reea thereiron, but auoh reea shall 

Ae?srtheleea be colleoted as e part or the oosts or 

ault and applied on the payment of the oompenaatlon 

allowed the attorney proseoutlng the nult, and the 

attorney with whom much oontraot haa bsea made la 

hereby fully eapouered and authorlaed to prooeed 

in suoh suit8 without the jOlAder and aaslstanoe 

or said oounty or dlatrlot attorneya." 

Art. 7335a, IT. A. C, s., provldos~ 

"9.0. 1. Nb oontraot shall be made or entered 

into by the Oo&aaionerac Court in oonneotlon with 

the ool~eotlon or dC4uACpAt taxem where the oompenaatlon under auoh oontraot la more than rirtem psr 

cent or tha aaount oolleoted. Said OOAtmOt must 

be approved by both the Comptroller and the Attorney 

Qeneral or the State or Texas, both am to aubatanoe 

and rofm. Provided, however, the County or Dlatrlot 

Attorney shall. not receive any oompenaetlon for any 

aervloea he may render in ooarreotion with the perrOrRUNAOe or the oontraot or the taxea oolleoted 

thereunder. 

Veo. 2. Any oontreot made in vloletloA or thia 

Aot ahall be void.* 
JOR. T. P, mrfimion, page 5 

Art. 7332, V. A. C. 3, was laet ammded in 1931 by the 

12nd Leg., 2nd C. S., p 21, Chap. 16. 

Art. 7335, ‘V. A. G. 9, war latlt amended in 1923, Aots 

or tha 3rd CI Se, p 182. 

Art. 7332, am amended, la a later statute than Art, 

7335. ,: 

xt ril1 be noted that Art. 7335, rstkng to the reea 

or diatrlst arid oounty attorneys, expresrly proridaa that suoh 

fees ahall neverthelese be collooted aa a part of the aosta ot 

suit and applied on thr payment or the ooqanaatlon allawad the 

attorney proseouting the l ulC. Art. 7332, referring to auoh 

reee, exprrealy provider that the loregoing ofilolala nahall 

not be entitled to the..reea her&n provided for lu lnatanoea 

where auoh delinquent taxes are oolleoted under oontrrota between the Conmlsalonera~ Court and other8 for the oolleetion 

or ouoh taxe8, and in euoh instanoea the fees herein provided 

for suoh orrloera ahall not be assessed nor ool1ected.e 

Arts. 7332 end 7335 are statutes Fn per1 materia regarcling the aoaesemrnt ard collsotiun of the above iUentiOAe6 fees 

for dlatrlot attorneys or oounty nttornega in della~uant tax 

suits. 

It la stated In Tsx. Jur,, Vol. 35, p. 2531 

"It la a settled rule of statutory interpretation 

that atatutaa whloh deal with the ame goner81 eubjeot, have the same geno;lal yurpODI, or relate to the 

aum peraon or thing or alaaa of persona or thlnga, 

are oonridered 68 ‘in pari imteria* (in relation to 

the same matter), although they oontaln AO refermoe 

to orio another, and although they were peased at dllferont tfrwr or at .dlrrerent aeaalona or the Leglalatunr 

“In order to arrive at a proper oonetruotlon or a 

mtetute, and deternine the exaot legislstiro into&t, 

all aoti rind Earto oi aota in oar1 naterla will, 

therefore. be taken. read uid oonatrued to~&etmr, each 

enaotment-in refereiioe to the &her, em though they 

were parts or law., Any oonrllot between their prorlrlona will be haraOnl%ad, it poraible, and efteot 

will be given to all tae provlaioaa Of e%Qh Oat ii 

they pan be made to atsnd togc, the aid have oonourrent errioaoy. 
i 

535 

son. T. P. Burrington, page 6 

“The purposr of the in pari leateria rule of 

aonatruotion la to carry out the full lrgirletiv8 

intent, by giving effect to all laws and ~XXW~Sions bearing upon the sfuue aubjeot. It proaeeda 

upon the auppoaltion that 84+erel atatutsa r4lating 

to one aubjeat are governed by 0114 rpirit a&d polioy, 

and are intmied to ba oonriatent and harmon1oua In 

their aaoeral psrta and proviaiona. Tii8 rule applier 

where on4 otatute deal8 with a subjoot in aomprsheneivs tieI' and rhothor dOala with a POrtiOn Or the 

Sal24 8Ubf4Ot in 8 more a4tinite way. On the other 

hand, the rul4 ia not 8pplicabh to 4naotarent8 that 

oover diifarent aituationa and nhioh wer4 apparently 

hot lnt4nded to be oonaidereb togeth4r." 

A8 .heretofore rtatsd, Arta. 7332 and 7335, regarding the 

fee8 of county attorneya, ori0inal dietriot attorneyr, or aiatriot attorneys in delinquent tax 8uit8, are in pari 04teria ana 

it irr impossible to reconcile them, aa om statute expressly provides that such teea ahall not be aeseessd nor colleoted, and the 

other expressly provide8 that auoh fees shall naverthelesa be 

oolleoted 88 part 0r ths cost8 or the suit and 4pplisd on th4 

payment of the aompenaation allowed the attorney.proseouting 

the suit. The older statute will be held to be repealed by 

lmplioation to the extent ol' the oonfllot. Under suoh olrou@ 

etanoea, it 18 groaum4d that the Lsgialature intended to r4psal 

all law8 or part8 0r laws clearly lhoon8iat4nt with its later 

Aot. Canerally apeaking, an Aot that is later in point of tima 

control8 repeals or euperaeder sn earlier Aot in8Otar aa the 

two are 1 noonaiatent and irrsoonoilable, and both oannot stand 

at the saine tim. 

You ar4 reapeotfully aavia4d it 18 the opinion or thir 

departient that Art. 7332, a8 amended, a later rtatute than Art. 

7335, repealr or ruper8eae8 raid Art. 7335 inrorat 88 8.54ia etatuter 

oonrliot ,with rerer4hoe to tha asaaseing ana oolleoting 0r tee8 ror 

oounty attorneya, orbuinal di8triot 4ttOrLL4y8, or dirtriot attorneys in inatancea where delinquent tbmea are oolleoted undrr 

contraot between the Comi8aIonerat Court and others. You are 

further adviaed that the fee8 provided tor oouhty attornsyr, 

orbsine dietriat attorn4ya, or dirtriot attorney8 in delinquent 

tax suits should not b4 8844484d nor 00114otea in oaatls where 

delinquent taxer are colleoted under oontraot between the Couin&aalonera' Court and othera for the colleotion of suoh taxes. 
536 

Lion. T. P. Burrington, page 7 

Xe now ooncliaer your 84OOnd que8tion regarding the 

shsriff~a feea in delinquent tax mita. It will be noted 

that Art. 7332 expressly provide8 that the 8herifr or the 

oOn8t8bh or the county in whioh suit 18 pending 8hall reoelve a fee of .iZ,OO in eaoh aaae whioh will aover the aervi00 or all prooe88, and the 8elling or the property and 

axeouting deed8 ror came, You atated invour letter that 

the derendaht naivea oitetlon and that the sherirr performed AO aorvics in the tax wit. This being true, it la 

our OpiAiOA that the +2*00 tee for th8 rherirr or OOA8t8ble 

ahotid not be a8a4a8oQ in thi8 ,oa80, a8 there wa8 no 8ervfoe p8rrormed by either of thea. It 18 well eatabli8hed 

in thit State that bcrore 8n orricer 18 entitlad to receive 

fees or ooamiasions, reosigt thereof anust have been provided for and the amount fixed by law; and he must have perfomed the servioes for iuhioh coz%~nsation has beea speoiflea. (See Tex. hr., 

cited theroifi.) 

Vol. 34, y. 522, and the authorities 

.w : w