3 

OFFICE OFTHE ATTORNEY GENERALOFTEXAS 

AUSTIN 

Hoaoreblo cww~* Ii. xheppere 

f&i@xOller of Publlo AoOouats 

hmln, Taxes 

s 4olinQueat tu 

8, ontorrtl into by 

aounty #ad a dollnx l ttaraoy, lnal~do, 

t8 tom aa pr0- 

the oollootion 0s 

6trlot taxoe? 

otnatbit 0r .a. 8. D. wwl,. 

olloato2 of Oalhhoon Uounty enA 

tlon of doUnguent state and oounty taxo8, end I 

ml&it sey for ourselro8 aa welt, we am a8km 

our ogiaioa if the cal.houa aaunay Cwmab, uup 

t bats or&glee1 hereto aWubhod, propurly applleS 

t0 Mid iDOhld@M &i~inqUOllt $5-8 Of dztiiil~~ 

dlrctrlots 1~1 axid county. The oontiraot ia drawn 
2 
3 
Ub qnot4 tror paryercrph 1 OQ pag4 2 or said oontrttatr 

"Plr8t yortt b#r04i4 to employ lrnd 404~ horebg 

W@Oy 84oond pmty to snforo4 by malt or othervii&Se, alad to aid ati (184111t the looal cfSi44&?8 

in Oh4 emforo~at of the ooll*otIon of all dells+ 

uu4nt Stat0 aad 4onnt~ ad valoran ttxos, p8a4lty 

@Id illkr48t, 4llb 811 d&llqUMt tPX48, p4l.Ad.tt 

&& <4E48t (4X0-t t8X48 Oi ild.~tdOnt WbOl. 

dI8trlot8 and inooPporuto& rlttae all6 towno) dua 

any and all poXI8Ioml rubdirI8icba8 or d4fIned 

Ot8tdOt8 Of raid OOUPt~ IUld St68 WhfOh t&to 

OQUltty tar Oti44tQiT P4a4iV48 8ilb M44ipt8 fa3', 

urrdor the &WTVI81Ollb af Artiohs 7254 arid 7257, 

R. S. 1925, an% &ma to be dolinyuoat upar t&o 

64~lQU8~t t6IX X4042& Of 8814 OOlUltJ troDI 1919 

to E&o date oi the tasndlution of thio oemtrort 

. . .a 

Artlo14 7200, 8. C. C., 1925. r44drr 

"The tar oolloator &mll be tbu rcwb1v.r 

Ul% Odbflt4Z Of til t&X48 &44*8#Ob Up4s t&4 t4x 

lisb ill h18 QGUIl6J', rhdb4r .U6OM#d fOX tb4 E)trt* 

02 ODUa8~, 8O&Oti, POGX how4 02 Oth4S wI?pO448 

ma&hb&ht&)i 

G 

OOwJd to od.lwel tlw B(ypu 0040 z& 

t4 &a, sad p b4 the em when aolla6to4 to the 

pm or furi4, 6np pay iJhe sm over fo the props 

.UtL ItIes, M hw&lema provI&L' 
Qhspter .? 08’ Tibia I.28 of ~~raoa’a Gfvil Cltetutw 

oi TorUr.(iWdolos 8097 to 8193, taahrire) Qorlr with t&6 

oteutlon end aperatlon of the Qnirwjo dbtrlots. ArtLole 

8136 of 6aiU ohapt6r pro~%,des for the oom~fss%orwr6 court 

to 8ntiqaIly levy snd oaus* to ba ausesaod au4 oolleot6d 

s~ftalant taxes to pay the latorert im boa%6 totard and i6- 

h&d uti3 to retlrw th6 asas at &sturliiy. Artlalo 8130, 

%< iapru; prOYlQdr6 thst 06 th* aaLp* 6lss the bond 16vy ir maa* 

tha msm%661on*r6 art s&s11 lbrf sad 06~16 to b6 6660660d 

end oollootod 6 smfntWane0 tax to nust thr oeut af og*ra*iva 

SnQ sla4at*nsno* of 66ia &1*tr10t. Arti 8140, #&x,6, praYidas t 

-xik ai 4t66er-ttt 0sla 00u6e~~ 0f the 

6axos autZwrlssd rssrsuader, esd in '~11 PtaOtez-6 

p6~wnlng thttm0 08 00=06t6a fih~r~~ith, tb6 

oountp tax a66066ox en4 OOUeOtor 6hsll h6v6 the 

asme pakr,m and $5611 be (commmd by tbt saw 

XuLlS, Ngulat,IonII and px043rfbahg6 65 grorided ror 

ths a66ci6ka*n6 and ooll~otion ot Stst* and vmaty 

taXme), unle66 othsawise hsrrl.6 provldod. The Court 

sh6U 6Onstitut6 6 boa&d O? cLq?&611668lon iOx woh 

dlstrlist, and all Low6 @moxrttng bw$de or quellsstion for Stat6 md oounty tiadng purp6668 rrh6ll 

&wrra suoh Ol.stix~et boerd. (AH,8 19LL, p. fi3.)" 

Arttralo 8103 asg~s.6hs rqplax aeunty irssoaor the ss~ossox 

of mob aiHi?iotM&d tier). rrq1~tr64 bf t;he.gqv) thrt 6ssessar s&all (r6666ii th@~'proprrty In fh6 Uiboriot and ddltrsr 

slid rolls to th6 0~66iatw'6 owrt for -tioa 664 

00Prsotion 0r orr0r6. ,Tho, x4ituibal~ of t&r oounty as606608 $0 

;nrfon this duty ask&8 raid cdt&~e~ Ll6blr to bo r6mwsd 

fron otiio,. Artiole 81&d, 6~~6, '&akru tt t.hr duty ol the 

xegaar county tax oallortor to ocrlleot the dlstrl~h taxes 

und esld rrtlolo prowi$q* thst the obuxt nrq 

r~~niah an aQ0lt5ond bond and his r6i'unsl 3 

require him to 

0 0136@ly th0~6with 

nmkos aold aftloer 116ble to bo rw&?6vsd froa% ottloo. Artlale 

IH&.k, Usaitn(~. with dallaquent drufmigo districtt taxas, prorld*s~ 

*The callwtor ahall a&r '6 oartlrled llet 

or 611 d6linqwmt property upon which Oh6 braintiae tax hss not boon ~14, aad r6turn aMu CO 

ais Couxt, elioh shsll proewa to h6v6 t&t* alttg 

oollestsd by th6 #tie of 6imh pserprrty In t5s &a&6 

rpszumr grorided by bw Sor t&s 66le aS property 

l 
far the oollLs.tion of &tat* crad oounty taxer. 

%?fi. 0~66bll6~. -J pUOh666 OnJ pXOQ.Ptr 

SO aold, POX th. bonefit vl: the di&teIot.* 

Aptish Bus, Superb , ;IrOYibbia that the dirr)riOt mrnr ho3d 

an sll)otiori, in th. mnnsr prmidsd, to dstrridns if the 

dltirlot shall hey. It. mn aspqroto ..~ssvr and svllootvr 

R R d l 6Sp 6M tS b V~ti 0f Op u*a ~uo P r COP th S R P M SUWit 

ax&Q ciQ%hO~ial Qf diEtriOt t6X66. xi tao-thim 0r thy 

YOt.r@ YOt. for suoh prOp.sltim, Ohen the St.tUtO yrmid66: 

* . !l'h*eouP& shRl$aQpelAta tilt&&s 

~.POOXI*U; 6b66SSUO~ aAh OthmP SUOh 9.aS.B 66 

oollwtor, and thsy .hall (l&r. boa4 and .x.rOillO the 66S. D66SPS and pUPiVPm th6 66Uh6 duties 

ee prundsd harsin for th. oolulty .8.simvf and 

eOUSUtW( RAd tb. OOIid66it3IlUr6 8htil OXWOiSO 

611 Of the $WB?6l’S hOrein oonfsrred klJ&U3 said .QUrt 

*Itb r01.tlvn to the l gwilimtlva vf tax*& Tk 

goaural lar*, rOl6tiAg to the a66osataeat~ oollrotlo~ 

S&a .‘&U6l~,66~iOSl crt taXa@,, SC! SUP &S l Q@ i@ 8b b , 

.&all a&tl;r.tO th6 6666456S6At, O&l66tiAA 6~d 

.QU~66tiOZ# Oi Q+trfct t.XlS.” 

Thie 4sputmAt fn Qploioa Ev. O-l&2+? be&d thrt 

%hO t$i&iS~~Q~rs SOUr% 0% a OoMty h.6 .&hC!Ri~~ tv eAtW 

into 6 oentrabt drh o delinqwnt taa ettat'asy to oo~~fbt 

ds~inqbkult 001DllDoL( @Ohs01 dtSt~l$t t6666 prar$d.d th6 pPOQOP 

sohool suthorltisr had by p~ysr ordsr or rWdut.i&k end 

purruaot to krtiois Nab, ~olnvn~. Civil 8tdtutrrs vi 

Toxae, sutbrl6sd tk6 county asswsor and oolleotar to 

sss~ss end aollsot the tnxrs for 6614 ~c%aeoa rehool dlstrlot. 

CiPid OpiAiOl& ;tfk&.S. hOib that 6hS OOUAty .E6..6OP and 

ovll..ter could pay the dsllnqurat tax .Dtomeg'e &awful 

Od.PliOAS btP.Otly t0 him. A OOpJf Of QQiAbA tie. o-lhd7 

i6 UIOl0a.d for YOUr POSiBt?.l%Oi @Ad OOA6id~TtktkUX. 

Efnd6r t&6 faota 8wdttea with pour rw4u~sst we 

wuw3a tlmt tb6 Tegulsr oaunty .6@.66Vr sna aolleotor i6 

66606sing sad oolleoti : t&a dra 

tlat the ~OrunriSAiOAO~-b %?UP% Of f!&%U.?t~~~ %%t~ a6 

the 3imrd of F;cjualfaatlon far ruoh drainag. di.trfat. 6~6 
*hat no eleotlon, under authority al: Artlole 8U5, mapra, 

hw been held to authorize the appointiwnt of a rspnrate 

abw6eor. a beparcte O0lloOtor of a816i &6in0&0 dlistriot 

taxes and orsling tlie distrlot oaaaisrrloner~ t&e Fkmrd of 

$pualla8tiori ior enoh of sa:d diotriets. 

Tcu are, ‘ihereTor0, drimml that it 18 Qw 

oplllion, unaer the raotr wbtt0.a by you, that the belinp;rrwt tax ooatmiot, (1 oc~y st which la 0n0loe06 by y 09, 

en8ereii tnto butwaen thr '3dwlamr~ Wurt OS Cklhoun 

c~~.~ty Dora a088 wrry, 0i2 the 9th 6~ or ;FUW, 194l; inabide6 wl8hb its tora6 aact prorision6 the ooll*o8laa ai 

6elLaqumn8 drainage d.islx&t tww. You arb li~owta~ 860 

I *isa Mat, unOov tho faoto sutmltte6 by you, thr Cw 

.dfhiofier~ cma oz oald 00wy VW duly ~th~ri~rtl to b80~ 

into l wh BioUn~~nt tOr.OonbnOb. 

Be trust that la tddo r86naeT we hare iidly an6WOJmd your Inquiry.