## 455

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 
**GROVER SELLERS**  **~,ITORNEY GENERAL** 



## sonormbla

Sholbr K.Long county Attorney 

## srrt*rron

county Beruaont, 

## TDur DearSir:

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 ofanypartloular par in wnloh the 

## rult ua8filrd

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.himaoximum ourlqj anyportioulor yoor 

## forwhloh ho oloiao 

### tho fro wo l o rn*d.

mi0rt0

## 1923th000 r00t0 

### won l 

### oooankble aad wro **taken intO**  OOnOidOMtlon W bo uoa in PI 

### the am&mm 

## allowed br

ro8ohmA tho 0~01~810n 

## $&amthol 

## 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 

## b0 ëtrw, th0 l r ri0iru,

wth in ma r ot of ofri00, 

## would hvm a0 

## olala

to any Sw that woul& hnrr been

over, I hare not boon 

### l blo to find l moo. dinotu **in point**  

## withthoquootlon that 

## W hrlr 

## inOhlr 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.. YOUa. not 

## atrw ami thoCOMY 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 

## boto1930 41otLog., 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 rnoy

who 88o~r8d tho JudgmoAt oh011 be 0Atiti.d t0 lA 

### l qUOl dlliOiOA with hi0 luoooooor in **orrio*** of 

### thr rOOO l 

## llowod

thora

### in rod the memo

ohmU bo 

## prldto him 8honorer 

## ooiloOte6,

rogor4looo 

## Of the 

## ttU whenoollo8toA,

980. 

## 10 Of

### Aato 1930,llrtLeg., 

## 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 - 

## fivethourend

or 

## lroo ooutkr Oh811 

### moko tl WAt 

## npulrod b Artloloo 

### j696 SAA 

### 3893, 

## onaoh811 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 ri00 end l 000unted



### for 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 

## thrdata ho, oee818 to hold the o??Ior to rhloh 8ny deibquont SO. i8 6~8, 

## 8ndin the lrmt th8 

## orrlorr

rarning

the 

## for8thatare 

### drlln**quont** 

### h88 not oollootod the aam@ wlthln twclr8 aonthr rrtor 

### ho 088888 to hold the **0rri06,** th8 l aount 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, 

## 888in part am toUow8:

a* l . . All free oolleotrd by orrioerr 

### namsd In Article8 

### 3883, **3883-A** 

## @Ad3886, during any ?l8oal prr in 0x0088 o? ushum mount rl

### m0b bl hi, me sf thr uatm8 ofl 

### ~00a1 r008 8ll0~0d **by** 

### thlmArt1010 ?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 ax

## 0088 l oorua 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? 

## raidl 

## 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** author

### I%# 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 ttOrAOY

hA8 BOA Out 

### OiOtt180 aOI'8 than OA8 year 

### beiOn 8814 

### fW8War8 l OueOtOa.
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, @IIdOOrtiryiAg 

## 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 warnearned 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 

### dependedupon 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-,uentfor 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 

### r800 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