455 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

~,ITORNEY GENERAL 

sonormbla Sholbr K. Long 

county Attorney 

srrt*rron county 

Beruaont, TDur 

Dear Sir: 

ion on tha abovr matter, 

0 proQorty oan 

II. The quartion ir 

dttorner porrorabg 

l d illlag th* ruitr 

thrnof, thr tax ma8 

bg beui out 0r orri00 

ntit1.d to noeirs thrn 

are roooired ha& the money 

durln& Us tears 3r 0:fioc 

exoeod two year8 from the 

iuertion No. Two 18 

rtriot clerk aud other oounty 

Jefferson County hare btea taken 

e fee systen kltd paid an mmel seiary, 

my tkese fess be now claimed by offloe holders 

who have oontinued in orfioe rinoe suoh tima and 

be ap2lbad on their fses ii’ they failed to m&e 

ths maxhia of any partloular par in wnloh the 

rult ua8 filrd and $d&aemt taken, or uy then 

irea bo oonaidemd 08 an unaooouncable ree and 
456 

iionoroblo 3holby ii. Long, Poe* 2 

Won by th8 0rriO0 holder l # ouoh, irrOO~Otive 

of tho foot thot ho tight hove mod. him aoximum 

ourlqj any portioulor yoor for whloh ho oloiao 

th o fro wo l o r n*d. mi0r t0 1923 th000 r00t0 

wo n l oooankble aad wro taken intO OOnOidOMtlon W bo uoa in PI the am&mm allowed br 

ro8ohmA tho 0~01~810n $&am tho l uthorltlro and othrrr 

oltod heroin thot thr I.8 ir not ramrd 8ntil the wholo 

preooAuM of rollort~ th* tax har broa ootrled out, 

nwltAa& la ,a. final .paFMll$ of um tax. It thir b 0 ëtr wt, hl 0 r r i0iwtr u, h in ma r o ot f ofri00, 

wo ulhd vm a0 o la tlo a a nSw y th awot ulh& nrr b een 

over, I hare not boon l blo to find l moo. dinotu 

in point with tho quootlon that W hrlr in Ohlr 

ootmty, th0t ~nrolior th0 intirpntatlon or outut40. I would like your oplaion 00 te *hot , ii 

rafthlng, t&or ofil~lrlr rh l titled to neolvo.. 

YOU a. not atrw ami tho COM 

Y 

littW2l.F MtOrMd t0 

br you and who porhrao& tb nnlwr P thq tax #rAta mntion0d m8 b l rri00 0th.r th00 th0t ho h0a b00n out 0r 0rri00 

over ton gerrr; thonlora, m ax-8 Alaitlng thlo opinion to tho 

porlod or tima botueon Jonuorp 1, 1931, the orrootiro dote or 

boto 1930 41ot Log., bth C. 6., p 30, oh. 20, 900. 9, ImeAdin& Art. $332, Vernon’8 AnnotOtOd Ciril kItOtuto8, MA the Asto 

ooid county httornmy went out 0r orrioe, wkioh we ore oooumbg 

woo arter Jonuory 1, 1931. 

Am 80 ammAde&, maid Art. 7332 OOAtsiAed the rollowlne 

prorislo~o relative to the ream or tho County nttorriey inquired 

about by you, viz: 

. . . . . 

. . .Tho ottornoy rho inotltutoo 8 l ult 

onA hoi iroooouted the same to Judgment in the 

dlotrlct oourt skall reoeire 011 foe8 allowed 
457 

_ionOfbbld jholby d. i.OAe, pa0 3 

under thin Article even thou&h he ham Dasn ouooooAod in 0rri00 by another ottornoy; proridba, 

in 0880 thr jUd&OoAt 10 O~p8010d, thOA, SAA in 

that OTOAt, the l tto r nowho y 88o~r8d tho JudgmoAt oh011 be 0Atiti.d t0 l A l qUOl dlliOiOA with 

hi0 l uoooooor in orrio* of thr r OOO lllowod thorain rod the memo ohmU bo prld to him 8honorer 

ooiloOte6, rogor4looo Of the ttU when oollo8toA, 

980. 10 Of Aato 1930, llrt Leg., l bori nrorrrd to, 

oontolnod the following prorfolo~o~ 

". . . . 

a. . . . offiOOr0 ASmod in Arti 3883 l nd 

M63-A la oountlo~ brlnn o waui.otion si twonw- v--e -- -~ -~----- -----7 - 

five thourend or lroo 

ooutkr Oh811 moko tl 

WAt npulrod b Artloloo j696 SAA 3893, ona oh811 

MauirO~t~ 

Art. 7332 of V. A. C. 9. wee OmMdOd by Aoto 1931, 42nd 

Leg., p 128 Ch. 258, soo. 1, end Aoto 1931, 4206 Log., 2na c. is., 

y 31, oh. li, but the 

ror the orriootr 4 

roVioion that mu or the rOOO proria0d 

them A nonod, Whloh ore the orriooro rofrrred 

to ‘by you in your OpiniOA nquomt, oh811 be troabd 08 iaao of 

0r r i00 end l 000untfor ed am ouoh woo rotoinod hn 000h 0s 00id 

omend.aoAto. Therororr, 011 of tho fooo referred to herein are 

subjoot to the i;oxin~ua Pen Bill SAA ore required to be aooounted 

ror am roeo or orrioe; 

Art. 3652 0r sela st~tutoo in iA part h0 roliowti: 

*Any orrioer mentioned in thin Chapter wh4 doer 

not collect the rcxlmm amount or his fees ror any 

fiscal year e2C wA0 reports deXn.iuent rties for t!iet 

year, ~3~11 be ertltlad to retain, when colleoted, 

au05 part or Euch ctslinr,wnt reea as 1s su:ticlent 

to conplete tSe zm~lii~uc oou~enootion authorized by 

Xrticleo 3883, 3883-A, and 3886 r0r the year in 

rhloh ouoh delinquent form wore oharged, end oloo 

MtOiA the amount of oxoo88 to88 outhorlzod by low, 

aAa the remainder 0r the deliAqUeAt r0d0 ror that 
,458 

yonorabls Shelby K. LOW,, pa3 4 

fir081 yrsr 8h811 bo p8Id a8 h8~~In prOVId8d ior 

whrn oollootrd; proridod, the ~rorlrlonr OS thlr 

Art1018 rhall not apply to any 0rri08r rrt8r one 

year iroa thr data ho, oee818 to hold the o??Ior 

to rhloh 8ny deibquont SO. i8 6~8, 8nd in the 

l r mt th8 orrlorr rarning the for8 that are drllnquont h88 not oollootod the aam@ wlthln twclr8 

aonthr rrtor ho 088888 to hold the 0rri06, th8 

l a o unt o? ?..a rolleokd @hall br paid into the 

oounty tzva(Irury. . . .* 

Art. 3891 o? raid Itlitutaa, a8 amnded by Aota 1930, 

4th C. S., p 30, oh. 29, 888 in part am toUow8: 

a * l . . All free oolleotrd by orrioerr 

namsd In Article8 3883, 3883-A @Ad 3886, during 

any ?l8oal prr in 0x0088 o? ushum mount rlm0b bl hi, me sf thr ua tm8 o f l ~00a1 r008 

8ll0~0d by thlm Art1010 ?Or th8& Iorvlool, l 6 

?Or 88rtlo88 of their drputloo, or tholr rrrlrtantr a8 herein proridrd for, ah811 bo paId into 

the oounty trrrrury of the oopnty 8hrn the ax0088 l oor ua a . . , .* 

Art. 3891 ~88 8umsn4e4 by the l&d Log., Q 870, oh. 368, 

and by the 43rd Leg., p 734, oh. 220, but no aaterlml ohan@ 

wa8 mde In the above quoted proririon. Thero?ore, during 811 

o? the time oorrred by thlr opinion, the rsyuiramant o? Art. 

3891rar that tho 8x0088 fro8 not ~804 ln jmywnt o? l alarlea, 

ato., a8 ruthorfzrb by law, rhould bo paid into the oounty 

trearury . 

Art. 3897 O? the ;ter. Clv. St8t. O? 1925 provided that 

the oifloer8 named in Art. 3883 O? raid l t8tute8 should nake 

sworn rtatements at the oloee of eaoh tlroel year to the dirtrlot oourts o? the countleo in which they rerlded, rhoring 

the amount of ?see colleoted by them durlq the fi8oal year 

and th# amount o? fee8 charged and not collected, and by whom 

due, i’nls statute was also aJei;ded by the 41st iec., 4th C. a*# .. 

F 30, ch. 20, acd chid officers WtZe not re;uired by seld a=e:,dx:-t to ehow the eimunt of feds cLiart;ed and not collacted, or 

by wk~ou due. This statute wae mt s,ain chanced ur.tll a?ter 

the tine the county attomcy referred to by you had gone out 

or orri00. Eonever, it I8 our o~inlon thrt tho Ieot that thr 

oounty rttornoy in quertlon war not required to file a report 

o? delinquent Seer oharged and not colleoted make8 no difiereuoc 
, . 

459 

~onOr@blr Shelby K. Long, p8ge 5 

here, for had he fllmd the report 8uthorI~8d by Art. 3892, 

th. ?OO@ hen IA QUeBtiOA Mro AOt rollroted within 008 f@@r 

froa the data ho 0.8806 to hold Bald Offi@* a0 88 to authorI%# him t0 II@. I- iA amkl.n6 Up hI8 MtiUn. IA l w l VOAt, 

l? maid ?@@B U@?V AOt r8portod a8 d@liIIqUOnt f888, ho 00tid 

harm no 6laia bhonto. 

IA Vi08 Of th0 ?OZWOiA& BktUkB, it 18 OUT OQiIIiOn 

that the f0.r t8X.d #a OOBt8 in ?aTOr O? thr OOUW %ttOrnOy 

In th. t81 WAitI ~f0W.d t0 @hotid bo Q81d iAt the OOUllty 

trS@@WY, l b&w a@ld l OUAtY l ttOr AOhY A8 BOA Out Oi Ott1 80 

aOI'8 than OA8 year beiOn 8814 fW8 Wa r 8 lOueOtOa . 

IA thy 0880 of Camron Gounty V@.~rOX l t 81, 6). S. 1. 

(26) ido, th0 ‘cOaPriB@folr Of AppdJ -I p~&g b prt U~OA 

@A Dot ~888.d by the ~~i@~@tUO irr ldw (Ut. 769&, ROV. St. 

19U) thloh prorl4od l m r0ii088t 

“The oollrotor 0r kxw, for pnprr~ the 

delinqumt Uiit and @rpmtilUJ the proprrty pnViOU84 8016 t0 th% l kk irOn that -ported to 

br rofd aa d@liAqu.nt for the pnoadlxq year, 

@IId OOrtiryiAg th@ 81Y t0 tb @OMBLi88iOA~r8' 

OOUrt @hell b4 OAtit LO 8 ?eO Of OAe dOu@r 

iOr l Beh OOrr%Ot 88808~At Oi the l@Ad to be 

Bold, @@id I.0 to be taxed 88 OOBt8 l 6d.Art 

tha drlInqMAt. , . .- 

IA Q@@mI6 UPOA when Bueh f88 to th8 tlX OOllOOtOr W88 

emmrd, the aourt bald 88 follow: 

I . .Thm fee warn earned when the 8ervlce8 

y:‘b~d In mrtlolr 7691 (ii. S. 1911) wore perThe i%e b%cmne due l t that tine, and W%@ 

oharge;ble a,-%lnmt the delinquent, although th8 

enforcement of oolleotion depended upon oontlnpmolem Incident to the enforoed oollcction of 

the delinqusrt taxes IEvolved. . . .” 

i8 to the dlstrlot olerk and other county Of?iCi%l@ 0s 

Jeffarson Couty, wliioh other oouty O??iOi%l@ would bo th. oounty 

olerk and mher1?? or OOnBt.9b~B narried in Art. 7332 o? V. A. C. S., 

it 18 Our Opinion th8 ?De@ due them rOti6 be goremod by th* 

rule8 hereinabove laid down. I? the i-8 oh%rc;%d for @@id Offloerm, or any of them, were reported am delln-,uent for the year 
donorable Shrlby K. Lone, paga 6 

IA whloh the l 8rTiO88 mrJ porforsked and 8814 O??iOOr@ 8r8 @till 

In their rO@~OtilO OfflOe 

i 

or had not 0080.6 to hold Buoh or- 

?iOJJ more th%A one year pr or to the oollrotIon 0r maid ?eO@, 

@Ad BUoh $888, or l J QUt t&-Of, ire ABed to OOmJd8tO the 

mXiPlUm OOMQJAJJtiOA l UthOriJJd by 188 iOr thy y.Jr in Whimh 

they WJZJ OhJrgOd, thry J1Y 8AtitlBd t0 rJtJiA 8Uoh QUt Of 

8UOh dOlIAQUJAt ?OJJ 88 10 JU??iOiJAt t0 OJiJpmJ JUOh pltidrUa 000~JBBtiOfi 00 W.11 l @ thr 010.~8 r 800 l uthorltrd by 

188. ThO P8miAi@r, ii 04, Of 8UOh d@liAQUJAt ?8J@ l hJll b0 

paid lAt0 the oouAty traaaury. 

Wo truot that thir l %tl8?8otorlly maowaro your Inquiry. 

Your@ very truly, 

BY JmlLJ