**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 Opinionno. 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 hereintr?Nided **0rrbr8** aha-il **nob** be **a8008nd** or oolaa4 Lag. 2ua c* 6. 193r. WIOUM the Dieriot Clerk put the ~2.00 

### l tto rn*yw,r

r008 a8 pwt or the ooat89500. T, P. aufrington, page 2 .':

w#han dar0naantraises citationand sherirr perrom@ no sar~lo~ in the tax suit, shall the ahertii'a$2.00 roe be navslrthaless ?saesaodby the District clerk?
"There is a contraotror the oolle,ctlon 0r taxas In Qrimes county, tha oollaotorof tha tax riohe the 42.00 attornoy*rrse:iassas8aa and paid to him.*
Artlols 7332, Vernon'sAnnotatedClvll Statutes, ia in part as rollowe:

"The County or DirtriotAttornay shall reprosent the atate and Oounty l.n all suits against delinquenttax-payers,ana all sum oollaotad shaW ba paid over liuwdfatalyto 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 propertyas 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 hereinprovldad for shall not aooruo to nor ahall the various OtiiOsr8 heroinnuned 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 providedby 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 141, 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 prrvlousyaars 011 auoh traot or traots shallbe inoluded)and provldod, iqrthar that iihars there are sovaral lots in the ssms additionor subdivision dolinquant belonging to the sana ownir, a%1 said dal.inqwntiots shall ba made the subjeot Or a ainglo suit.
*All roar provided ror tha oifioatr hamin shall be treated a8 r008 0r orrio 0214 8ccountedror aa auoh, and said orrioarr shallnot reoeivanor retain said roar in axoasa or the maxiaurp ooiilpeneation

### 532

Xoon. T. P. BiiffIAgtOA,page 3

allowed mid orrioersundsr the laws or this State; and providaa **rurther** that the oourity Attorney, crlminal DiatriatAttorney or DirtriotAttornay shall not be

l ntitlaa to tha r008 herein providea.rorIA iAStsAUO8whore suoh dOliApUOA~tSXS8 are oollaotea under oontnots between the Coamf.asfoncrrsl Court an& oth6rs ror the oollaotlonor 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 prndtngshall 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 axeoutingdead8 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 coAstablsearring the same sheI. raoelva a rea of One ($1.00)Dollar In aaoh ault ror hIs mervioas.
"The DiatrlotClerk shall raoaivo 6 roe or Two (;2.GO)Dollars 5&i full for his serrioea in sash aase.
“The County Clark shall raoaiva Ona (,$l.OO) Dollar IA full for his sarvioasin aaoh oass, ~rovIaaa, that the re88 herein providedror In oonneotlonwith Aellnquanttax suit8 shall oonstltute the 0~l.y

rees that shall ba chargedby 84ia 0rrIaere ror preparing,riling,lnetltutlng,and proseouting Suit8 011 dSuAqUSAt $8X08 aAd USOUriA6 OOllSOtiOA thereof,aod all laws in oonrliotherewith 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&%oAtror tams, and paid out or the proae8dror aala or sad artsr the taxes, penaltyand.fntorastdue tharaonara ala, and in no oasa shall the Btota or ooupty bo P llab 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 diatriotattorney to 

### iii0 delinquenttax aulta and him failure to do 80, ahall deem it neaeaaary or expedient,aald oourt nay oontraotwith 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 lnteraataotually oolleotsd,as@ aald oourt la further authorizedto pay ror an abWzaot of property aaaeaaad or uknown sfid unrenderedfrom the taxes, interestand penalty to be oollectsdon auoh land, but all auoh payment and rxpenaea shall be oontlngent upon the oolleotlonof auoh taxem, penalty aad intereat. It ahall be the duty of the oountf attorney, or of the ~latrlotattorney, where there la no oounty attorney, to aotivelyaaalst anp personwith nhom auoh oontraot lo

### ditaa0, by 

### riltng an9 puahbg to a speedy oonalualonall rulte 

### ror colleotlon

### 0r delinquenttaxes, under any contreotmade as herein above apeolflsd;provided thatwhere any district or oounty attorcey nhall Pail or refuee to file end proeecute such aulta in good faith, he shall not be entitledto my reea thereiron,but auoh reea shall Ae?srtheleeabe colleotedas e part or the oosts or ault and applied on the payment of the oompenaatlon allowed the attorneyproseoutlngthe nult, and the attorneywith whom much oontraot haa bsea made la hereby fully eapoueredand authorlaed to prooeed in suoh suit8without the jOlAderand aaslstanoe or said oounty or dlatrlotattorneya."
Art. 7335a, IT.

A. C, s., provldos~
"9.0. 1. Nb oontraot shall be made or entered into by the Oo&aaionerac Court in oonneotlonwith the ool~eotlonor dC4uACpAt taxemwhere the oompenaatlon under auoh oontraot la more than 

### rirtem psr cent or tha aaount oolleoted. Said OOAtmOt must be approvedby both the Comptrollerand the Attorney Qeneral or the State or Texas, both am to aubatanoe and rofm. Provided,however, the County or Dlatrlot Attorney shall.

not receiveany oompenaetlonfor any aervloeahe may render in ooarreotion with the perrOrRUNAOe



### or the oontraot or the taxea oolleoted thereunder.

Veo. 2. Any oontreotmade 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 diatrlstaridoounty attorneys,expresrlyproridaa that suoh fees ahallneverthelesebe collootedaa a part of the aosta ot suit and applied on thr payment or the ooqanaatlon allawad the attorneyproseouting the l ulC. Art. 7332, referring to auoh reee, exprrealy providerthat the loregoingofilolalanahall not be entitled to the..reea her&n provided for lu lnatanoea where auoh delinquenttaxes are oolleoted under oontrrotabetween the Conmlsalonera~ Court and other8 for the oolleetion or ouoh taxe8,and in euoh instanoeathe fees herein provided for suoh orrloera ahallnot be assessednor ool1ected.e

Arts. 7332 end 7335 are statutes Fn per1 materia regarcling the aoaesemrntard collsotiunof the above iUentiOAe6 fees for dlatrlotattorneysor oountynttornega in della~uant tax suits.
It la stated In Tsx. Jur,, Vol. 35, p. 2531

"It la a settledrule 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 oontalnAO refermoe to orio another, and althoughthey were peased at dllferont tfrwr or at .dlrrerent aeaalonaor the Leglalatunr
“In order to arrive at a proper oonetruotlonor a mtetute, and deternine the exaot legislstirointo&t, all aoti rind

Earto oi aota in oar1 naterlawill, therefore.be taken. read uid oonatruedto~&etmr, each enaotment-in

refereiioe

to the &her, em though they were parts **or** law., Any oonrllotbetween their prorlrlonawill be haraOnl%ad,it poraible,and efteot will be given to all taeprovlaioaaOf 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 oonriatentand harmon1oua In their aaoeral psrta and proviaiona. Tii8rule 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 4naotarent8that oover diifarent aituationa and nhioh wer4 apparently hot lnt4nded to **be** oonaidereb togeth4r." 

### A8 .heretoforertatsd, 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 irrimpossible 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 sainetim.

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 asaaseingana oolleoting 0r tee8 ror oounty attorneya,orbuinal di8triot 4ttOrLL4y8, or dirtriotattorneys 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 dirtriotattorney8 in delinquent tax suits should not b4 8844484dnor 00114oteain 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 que8tionregardingthe shsriff~afeea in delinquenttax 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 aaaewhioh will **aover** the aervi00 or all prooe88,and the 8elling**or** the property and axeoutingdeed8 ror came, You atated invour letter that the derendahtnaivea oitetlonand that the sherirrperformed AO aorvics in the tax wit. This being true, it la our OpiAiOA that the +2*00 tee for th8 rherirror OOA8t8ble ahotidnot be a8a4a8oQ in thi8 ,oa80, a8 therewa8 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 anusthave **been** provided for and the amount fixed by law; and he must have **per** fomed the servioes for iuhioh coz%~nsation has beea speoiflea. (See Tex. hr., cited theroifi.) Vol. 34, y. 522, and the authorities

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