OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

Ronornbls Gewi B. Turner 

Ms trlct At tornay 

sohll8oa county 

Clsburw, Texa8 

Laar tjir: Qplnlon No. c-4597 

Iu: Uay an uai8tant oounty attorney 

nooi~a oo.~aasatlon under l do - 

llnqucnt tax aoatpot rhlah he 

an$,uwl into prior to Id8 eppclntm8bt a 8 l 8818tuot 06uaty attorney? 

Tour letter of Kay le,.-ltk, rcqucdlng our opinion 

oa the above 8tatsd quortlocl r&d8 a8 rollow8: 

“Your latter 0X tLte 8tb Inrtanaa Qirootad 

to R. L. cro8lar.wgethar vr&th 4opy or- your oplnion Yo. Q-S448.&4108oa thor4ln, duly rooolr8& 

As Yr. Crodrr .lr shortly to l at4t the United 

Stat.8 Naval Rsssiro aa& not lmrisg th8 tiao to 

do 00 hkm+lr askd 18 t4 ~r4pu-4 ror him 8 

brief on the. question w?~$oL ho aubrittd to you 

la hi8 lattoror the eth.:~In8,t&nce ror your opialoo pftn r4rerbooo to WIO rip&t Of hi8 l ssl8- 

-a t.; J. 1: mtda*ia, .t0~444h 44w6d0118 04 

dellnquorrt t8x48 ooll84.~06 podor a oontrrct 

mater04 lntiy..~i~h J6he8ca Couatf, prior tc hl8 

appolnt~4nt.,ar.lu818krrt County Attornw. 

"It 18 $y t+l.nteadtng th4 ordo? l pXo$;wi~;~ 

Yr.' lkaldulr, kdotant County Attorn47, 

protide r0r tp p4mot or 4ry 8rl4r7 to his out 

0r aaf sou0,pf or othat publio ftuadr. It la al80 

8y undor8tun4lag that the ooatxuat rolrtlng to 

tba oolloatkm of dollaqusot taxa8 8x)lmm tbw 

Slmt 68~ of 3oooaber. 1948. 

-f l UbPit the r0iimi~ ror 7our 4oasld4r8- 

tionr Artlola 7sr6, R. c. 8. adcoo lt the but7 0r 

th0 c o tta 7 Attorney to rile l ult8 rot th* 401140- 

ti0n 0r a4llnqud kx44, eta. 
*krtlola 735 N. C. 3. euthOrl.4. t:!. COUImloalonera Court or any oounty after the expiretloa of thirty d8)r notice In rrltlng to the 

County Attorney to fllo Urllnpusnt tar suit4 

toe hi4 rallure to ar. 40 

i 

ahall a e4m it naoaanary cxpieant, 4uld Coan oritnx.va Cant may oontract *it.h 4oy ocmpstant .:ttorny to 4nr0r04 or 

aa8l.t ln the 4a~oroaaant or tb4 ooll.otion 0r 

any *tat4 mnil aounty tax40 ror a peroontwa or 

the taxaa, eta., eotwny 001140t4a, 4t0. 

The oontraot botroan tbs County enA irr. 

&LlldWlB for th0 oO~.liact~on of tbe da~lnyu.At 

taxes 11 still In rorsa bad dr4Ot ad ha ha4 

alooa tha Oat8 of aeaa boan 4ngc43.d ln aarrying 

out it. tsrsa onb p4rlriona. 

-34 Tsx4. JUri8yrud.n4., ycc&a 607, it la 

aaid tha dr;tfea or 8s kaiotant are to ba perfomod ln aonn44tiaa alth ma under t&4 dlraotlon Or the yrinoi*I. 

*III Waopar ~8. &&wart $8 9. X. (86) 612, 

hi di.OtI.8itbg, tha &.&?fag or tha rOr6 *A..btant' tha OcUrt 8tatti that it i. uniV.r.8117 

dufln.4 48 0X&4 RhO 4148, h415i8 Or 488i.t. 4ll4.0 

that the WOra 'h88i.t8Jit' il44448a~i~ iqli.8 

that the dutlea are to bo performed ln oaenaetlon with end unbar tha alrectloa or t&a Suparlatutlaat, ia dlaoua8la6 ths dutiaa ot an Aadatant County Su~orlataadant. 

"It l a c ma to ~8 that in as awh 18 the Statuta felled to aaka it ktho duty OT the A#riStant 

Cotmtf Attorney to 801144t the dallaquant tax88 

ati 1~ as nuoh aa th4 8tatuta alao by impliactlon givea the Count7 Attommy the right to 

re**, in l&a dl*oratloa, to file 4ult for th* 

oo~.4tlon of dallaqusat tax.., and autbcJrl.* 

th. C.~aalon4ra court to enter into oontnct 

rltb am. campatomt attorney for the OOll.4tl0a 

of the dalinqurat taxer; and the fast that the 

coatnot for the oolla4tloa of t&a a4llawisat 

tixaa ant1 a4t.a th4 apsmlntm4nt of de atto+ 

n.7 aa Aaalatmt Couaty Attornay, coupled with 

t,ba fact thet hi* 8ppOilXtCIO.t 4. k.8ifdIlt 
Honorable Gecn t. ;umur, pat;e 2 

Cotu&ttorw, dew not provide for the wyr4ot or any nlury or ooffiponsatlon from the 

s0tuey runas 0r mnf otbnr public runam for hla 

a4rvi440 am Asalataat County Attorney, it 18 

a7 JuQaant that Yr. Baul4rla rould be authorlad under tbs Ia* to oontlaas to eolloot hi8 

ootiaaI0~ on tbh dallnquant tax awtraot . 

uatll the explrntion 0r samn an& alma aiaobKrgn 

the dutia8 (18 &salstant County Attorney at the 

aaae tiaa. 

‘Your opidoo wit.- refsrenoe to the above 

m6ttsr till be greatly l ppreolated." 

titiole WOE 8114 Artlcla 331, %mxm*a Annotatad 

Civil &atotoa, l uthorlto oount7 l tto r a r yby a consent , of the 

Comd8sioner8* Court to 8ppoint in rrftiog 0110 or uora aaaiatanta for their re8paotlro oountloa, wbo aball baVe the same 

powora. rut&tit7 end qwi:rio~ti0~ aa their priwip&l8. 

8uob l aolmtults, bdore ontulng 011 ihe dutlaa 0r thalr 

Or r io ~Oyì8hl 8ii oohtaka the offlolr~ oeth wr.lob aball be 4ndorae upon their appofntmoata tithe oath and l ppctitaent 

aball be rseeH86 6ad d8pO81fr4 in ths Ooud7 olerkf8 OfflOe. 

la 

to 

Our opblon hlo. 0-088, among other thln&8, holds 

&toot that the Co~88i01un* Court la LWL eathorild 

ooatraot rlth or to o&y a oouatx attorney a peroontage 

delinquhmt t8XO8 001180t.6. 

ln opl8loa Ro. O-169P, thla dspnrtasnt held in ro8- . 

pOfi.0 t0 the rOllOWing @M8tlOli1 Ila7 a oountr ettornq rspr4- 

88mt aa ip do p a dwt l o h wl 6i8triOt 0i the l uo OeuM .~ in 

fP0 OOllOOtiO8 Or dOtinqUWf -X*8 8n4 tb8 filing Or -4 intOWOllt:Oll iti tiX Suit8 iR at8 bOhalf'?" th8fr 

Vroa a oowibemtion Of tbs Soraolq 8trtat.8 It ia l r idwt fha t tb0 0rrs0O 0r 00tid7 l ttorn67 i8 laoaapatlble with the dutira or a dollnqunat tar 8ttorna7 ror cm indapmadant l obool 

dlmtrlot loaoted in tbo aemo oounty l~asuoh 8s 

ho algbt bo required to tak8 l ome eotlon am dollnaumt tax attorney for the lndapandent aobool 

418trlct rhloh al&t re8ult la the oount7 au8trllnI- 8-8 iOatS Or it8 tmx,mv4?ltl4." 

we a la 0 dlr eo t y o ur ltt8IltiOll tO 051tniOu8 Ro. o-89, 

Ho. o-2410 (oonrereno~ oplalon uo. sios) and HO. o-2610 0r this 

daprtu4nt. CogBa of all the above nmntinned opinion8 are UI01084d ror your oon3enleaoe. 
i 

.; : .‘, 

Honorable Goan b. Turner, Paga 4 

Under Article X51, aupre, an aaalatant county OLtom47 ~oaaOaaO8 the Sam powarm, authority and ,uallfloatlona 

as hla principal. Thersrora, It would mturally r0ii~ thrit 

lm (the saalatnnt county attorney) would have the 4am4 duties 

km his prinolpal. The duty or opll4otln(l dalinqueat tax48 

la lapoad upon the county attorney by statute. It la apparent 

that Lhe aamo duty is Imposed on the amalatant of tba county 

attorna7. A8 tbe county rttornoy oannot oontmot with fha 

oowty to oolleot dOlinQUO8t taxes neltbor 0~16 bla 888iShnt. 

Under tha f'rota aa,abova St8t@d, tba 888i8tMt ulll ba psrfoming all the duties of the oouaty attorney during the abnsnas 

of sold count7 attorn4': uh4n he la in the n@vU Hsaerve. 

Artiolo 7?35, vamOn'8 Aonotatad Clrll Statutoa, authorlzoa th4 Comalaalon4n~ Court of 41~7 aountp after th4 4xplratlon of thirty aay8* notloo ln writing to the count7 attorn07 to iilo delinquent tax suits, and his railuro to do so 

shall d4om It neca8aar7 awl l xpsblont, add Cad.aaloaara* 

Court may oontmot with an7 oo=potaat attorney to anforo4 or 

ra8i8t in the l nrorely or th4 eolleotioa of an7 atatr and 

oountytaxaa for 8 p0monta6O 0r the taxoa, eta., aotually 

00ii00taa. 

In flaw o f the fo r ego & fea ts a06 l UthOr ftie8, It 

la o ur o p la loo tbat tb a l w4 but7 18 imp0804 vpon the 888iStant oount7 l ttornoy to oolloat Pdlnquont tax*8 a8 la imposed 

upon tba aetmt~ l tto r my. It is our rurthor opinion that the 

888lstant county l tto r a oin y q uestio bn aa no a uth o r itto y 

OOlhOt dOliJl,UOllt tOX.8 UUdOr tho OOUtmOt in qUO8tiOU Okad 

rw*iva th6 oospuuatfon prorlded ror in 8814 oontmat. xr 

th0 l SS%dWt OOWt7 8ttOr & OOOy ~OOtS @aid dOlia & Uetnt dXe8, 

ho nuat 60 80 in th4 oap8olt7 4r hi8 prinoipal a8 roqulrad 

@nQ WtbOrh.6 b7 8t&Ute, and not by virtU8 Of OO~t~Ot. 

,xt i8 our forthor oplnlon that thO dutiO8 or On ualatant 

oolultf l ttomay am ia8Oq)StiblO with the dutlea 0r (L aan- 

;uOnt tax attorno7 for t&LO 08Mt7. TbemforL, the above atatid qu4atlon la aakwered 

Tmatl~ that 

qulry, we am 

in the w&atIto. 

tho foregohe rully l nmwo r a your lnYours very truly