ENERAL OF TEXAS 

AUSTIN 

P 

a*norable Ton A. Craven 

k%xaty Aualtor 

IAoLennan County 

Waco, Texas 

Dear Sir: 

We here reeelVed anb 

an opinion of this Dapartme 

an follewar 

*Several lots loa 

ULennan County 

state and couut 

under the n 

some of .%hs 

Gtate or County taxes 

pata slnoe prior tQ 
orable Ton A, Craven, Page 2 

price in coknowledged, no other evidence is 

Sound that the $57.23 was ever actually paid 

’ by Gilmore. The Tsoorda of the Dfstrlot Clerk’s 

offioe end the Tax Collector’s orfioe do tact show 

that the Clerk’s coats and the 1929 taxes ilere reoeiveb by these offices. There is on file in the 

County Clerk’ e ofiloe a quit oleim, deed under 

date of Deoember IL+, 19Jj~fros Wlznore to the State 

of Texar and the County of I4cLennen, conrideratio~ 

$1.00, covering these lots. 

YWmently, 3:oLen~an County~ ebvertisod ‘,%ees lota 

for sale. They were $old. The pwoSuradrs *era 

told t&t under this eale M#&enuan Col;nty wouU 

deed to them whiPtever interests and oiily whatever Interests YoLennan Ootu$tg he&d in thuu. It 

we.8 the yemral unileretaadl~ of these purohanere 

that no State en& i?ount$ tax lien6 would be retained against ang of tMs p&per 8. 

E 

It’wae the 

illttXltbl Of the %QbAA@A CQUntf '~WUlli~$iOAer~' 

Court that no euch tax liens w%lA b&., clai~L St 

wae and fE tile iAtUlti&l Of the CoaPla6ioner0t 

Court to use whatever portian 41 the money &e~i~rd 

from thfd eale neoessary to pay, in tss usual aaer, the delinquent taxas 1cgall.y due the Btate 

sa& County on these lots. 

*ArtPole 7331 of the rtetutes aa applidd to del.lnquent taxes on property for 1929 snd prior years 

alLowa cru;acoountoble fee& to tar aollectore for 

perforratig oertain epeoSfied duties. tiaid ieea 

to be tared as ooata againat the beUoguer&. To 

determining the emant of feee to be collected 

under 7331 with delinqumt tams for 1929 esd prLor 

yesra, it has been the praotioe to collect one &aller for each asaeaainelit for each yhar &elinQaent 

taxea were paid. our TUX Eollector hao oooatrueu 

an assessment to nean all the property sseeaaed in 

the ~aum of ORB person for any one year. As indicated hereinbefore, the S?cLennan County Comrztaaionem Court proposes to pea, out of the prooeetla 
mnoraBl0 Ton A, Urav*n, Pad* 9 

, ~4erlro4 Irma the nle of thir proport~, all the 

4ooiaquent tarem lemlly he a&.nat thi8 prop- 

. In aonneotion with thin, tw4 ~ue8bion8 

arise an which I oholl thank you to Sire me your 

opinion. 

*In view of ertiolo 7333 oi the rtatutoa, would 

1% bo the duty ot the’hx Ualleator fo oollaet 

tar the Tax Coliootors who woro in ortloe durlqz 1929 and prior goare ao provided ,rrnder 

artiole 7331 88 It oxlatod. in than Joam when 

the Gounty pays the taxerr under the oirouv~tanoes 

that hare boon outlined? 

*ShoulQ your onowor to t&o, fitol puo8tlon be *ye,*, 

on whair basin ohoul4 the oollootcPrrr ~ooat be aalm&ted? This questi.on 041q4r UQ bo~un ,af the 

raOt that all the propvty in quontroicm for l aoh oi 

tho years fnm 1919 through &929 (and ior’ all other 

frars this property appear8 01) Ah0 tax r&Is) 

pear8 OR the tax rolla under tJ=ie naa,e *unlurorn 

apawnore’. Aar IndiraPod b&ora, in eoau’Snrtonoeo 

lot* axe grouped on o~~aemsm1119nt e&e& and in 

other oeaee $oto are llrrto4 oingly on aiieooaent 

ti00t.. ” 

.Mter 6arefuU.y ron8irlering the facto eubaltteti 

,bp rou wo are or the opinion tk6t the Comn&ooloneEe~ Court. 

or your oounty would be authorleo to pay tha State aa 

County taxer out of the purohmo aonog recefred by it in 

aompllance with it6 aontreiot and agre8ment with the parohaeof. ,Wo, likewire beliers that the sow&y ~3~14 aat 

be violating the provhom of either Artlele 7332 4r 

7333, vor~.~~*o Civil Statuttee or Terns, a8 aae?&oT, iz it 

ohould pay the proper re4omption meto 44t1 of the ttobual 

purehaoe mo!key rooeiYo8 by it for its int4reet in tho 

property in compliance with the ,Wnbraot between It and 

the puroha,ror . The pmhibitory provlolono oi raid Artiales 7331 and 7333, that neither the oounty nar the State 

ehall bo liable for the redcusgtion toe, are net applioable 
-%norabls Toa A. Craven, Page 4 

to the faot situation before us sines the redeaption tee 

here' Would be paid from the purchase money and not out 

0r the regular rUnd6 of the oounty derived rrom emno 

other aourae. 

The aollecti.on of all dslinpuent a4 trlar*ra 

taxes due the State, county, munioipality or.other deiLoo aubdlYlalons that were delinquent prior to 3eoembor 31, 1919 we8 fOreVsr barred by Aeto Bortr-iourtk 

Legislature, 1935, iegular 3easian, page 355, Cha 

(Artiole 7336f, Vernon’s Civil Statutes of Texea. 3’ 

128 

With regard to the status of the $1.00 redeciption fee, provided in Artiole 7331, Vomon*a Ciril Statutes ol Texas aa ?wesded, fmm January 1, 1928 to 

iiuguit u+, 192: (the aat0 wtlen Axti010 7691, R. 0. s., 

1911 was amended), we deolre to quote franr our Opinion 

Bo. O-2995, aa followar 

(I 

. . .," 

*It has been dofinltely 4eoi4ed that tn 

aountlea operating ua4er She mulawn See bLll, 

the tax oolleotor’a fee of One Dollar (01.00) 

pxmiaaa ,$4x in the above asnt%oneb iurtioLa, 

Axtlole 7691, waa swquire4 to be aacountesd f~, 

antl tdaerefore oould not be retained by the oollwtor (Bitter vii. Berar County, 51 ti. si. (2) 

162~ Turner va. Barnes, 19 -S. W. (2) 3251 54. 

27 6. \Ir, (2) 532; Getaexmi county ~6. Fox, 32 

S. H. (2) 653; Id. 61 s. W. (2) 483; 64 s. s’. 

(2) 140). 

*The above tnsntioned provision of -iale 

7691 remained In foroe until the year 1923, rhsn 

It wae amended and beam Article 7331, XetLacsd 

Statutes, 1925, mder wiiloh the oolleotor was not 

rec.&Wed to aaoo'lnt fQX, but aould retain Ilaid 

fees, izl addition to all other eompenaatlon aocorded 

h.Fm by law. 

t 
Scmoreble Tom A. Cror4n, Page 5 

"Artfole 7331 wae amended by the Bortf- 

'fIrat Legislature, Fourth Called Seeeion, page 

30, Chap. 20, Par, 8, and thio Act bboasrs 4tf0otlre January 1, 1931. St will b4 noted that 

the 4tatute as runendod omitted the providon 

providing that the toe above anentionod nhould 

bo additional and eumulativo OS 411 I448 and 

not aooountsd for 44 Itao% of offi04.~ 

&I our Opinion No. O-1679, a oopy of which 

ir enelo%od, w4 hold that an lnoumbent in ofiios 3.4 

the proper psraon to oollsct dellnpuent.roor, properv 

oarned in aooordonee with the Law of hl% prod444eoors 

in 0fri04. said Opluion wo. o-1679 WOO imirl4d, on 

another 

nr 

int, by our Opinion Bo. O-2290. A oopy ot 

the opi on loot %wntionod ie 4nolosod. 

Bronx 4 oonsldoratlon of the fereg;oicy rotherUe&z, thoroforo, ammor your itrot qu44tion 44 

1. The pres4nt incumbsnt tax aoooowroollootor should 6ollo0t the progor mdqtlan 

roan that were properly albwod by law UA~ nhl& 

booam due by r08aoa of 84rvio4a p4rr0rmd by 

hi6 prodooossora In 0fri04. 

2. Th4 inoumbont tax a%%4840r-401140t4r 

should aeosunt for tihs rodaplption f444 eollectod, during the psriod oi timo ooosrrd in 

your f&ret quorticm, 44 follwa: 

(a) Those to44 properly ohsrgosblo tmat 

January 1, 1920 to AugU%t 14, 1923 should be 

disburasd in aooordaenoe with Artioles 3891 

end 3892, ii. C. S., 1925, prior to their 

4aendmimt by Aote 1930, Forty-firrt Lsgi%lature, Fourth Cellsd Ss44ion, pa$e 30, Chap. 20, 
Honoroblo TQIE A. drawn, Page 6 

. . 

(b) Thou4 rsdsnption I444 properly oharg4- 

eble from Augurt 14, 1923:to January 1, 1931 

ahould be turned over to the proper es-tar 

aolleotar who oarnsa them and is entltlod to 

reoslve them for 44nio44 rondored duriag his 

tenun or 0rri44. 

(con44mi~g your s440Aa question ~4 oall roqr 

attshtion to our hold- in cipinlon Btoi O-1619 from whioh 

II4 quote: 

"IA oon4trting thir old statute, the 

Attorass G4nor41*,4 Dopartmont, in 4 nqmImr 

or oplaiono, Witt@A by Eonozable 8. Grady 

Ohadler, A4,8i4tont Attoraos Gonrral, BsLd 

that the 81.00 fee protided thoreiir should 

bo *tltmod thuoin for-*aoh tmot of land 

u#e$ whioh doliaqamnt tuua wzo .mih. . . . 

'91A44 AI-tiOb 7331 WOO wd4z PA’1930, 

th8ro have bo4A no 04604 UphicP. havd'beon OOnQOrAOd with th4 prO~o4itiOA a% Mt outi, &x~OUz’ 

letter. kE*oo9r, t&d quo8 @area ru$o&.:dpba 

by Attbraoy @onen Jalnar $ # AU,r@d ,$tJ',$i.$~n; 

fox4~44 opiniw, Oat& Apt\rit 18, l~~$#~$‘Z$tten 

br Aa814tUPt Attwmy Guaonl EIom4r~~‘@$!!,~4Xfo. 

Mr. e)4w0ir4*4 opinion mada, in part; tid~ioU3w4r 

a~*H4r4 4s4in the 00qs4aretioa 4LLowod 

58 far th0 porrora4nor 0r ah4 04~~4s.or 

aota wbiah aurt b4 rubetantiellg ,prrlo,mod 

botors t&s rer oS.l& i* *rn,d. Bgw4114s, 

the fee is not dspendmit U$@R tho f%,uag of 

Mit t0 4OllOOt th4, ,‘~~L”~&li~AqUOAt; ‘bitt 

i6 dOp4AdOAt UgOA %htt"phrroEP*L004 et 6&&e 

e4veF42 @nvio4s salUwm4t4d an6 upon tlL4 

4Otul COll4OfioA ~0rth4 tafs4, pMalt%O%, 

interest and eosto, 

"*It must rurther bq obmrved that thr 

tern *coxmk4t 484smm4nW a8 ured in t&e 

act or thbs Fortyy-Zint L&nLaturu, i.4 
E[oaorablr Tam A, Craven, Pago 7 

. . zumnt *the Inventory of all propert 

ownod by on Individual for anp 0~4 

year*. Ther4toforo, ths term *oorroot 

a4oo48mAt* had boon urod to m44n oaoh 

tnot or 1aAd a4 8efi.nod by the k&8- 

laturo and by the Court4; under the Aot 

0r the P0rtprimt hgirlatun, howOVOXF, Ml4 tQlrm "06rr40t 484484a4At" 

would Inolud4 all traot8 of Land upon 

which tax44 u4r4 64liliqu4At for 4ay 

one par, looatod In t@o oouaty rad 

own44 by any tan4 indlvldwl.** 

ArtI014 7198, Vornon*4 Civil St4tutsr of 

Tox48, 4uthoriooe a tu a88484or to e88o88 property 

in th4 inrt8no48 themin prOviuOai ia th4 A4m3 0r UIIknown amor when the namo8 of the real omor8 am not 

knOWit. tit1014 7205, Qf thr 84NI4 8ktUb44, aUthmi44B 

th4 444444or to a#%488 4rxy property in hi8 oorrnty that 

ha8 not been lirtod IA the A4m4 of the OwAer, if knows, 

and ii the owner in unbwun 60 limt the property In the 

ma8 6r Wukmwn own4ra. 

Sin04 tih4 r444mption f44 provided for the tax 

444488Qr-401~4tOr i8'fW 005p41%84&i~3 dU4 hfra ml: p4&- 

forming oorbaln 84rvI048, a8 horebororo @b&ad, we 

boliovo that proprrtg lI8tsd by Bitt in thhs mua4 of *unknows ownor8* on the unamderod tclr liota oould not bo 

p~44um41l to belong to the 8aino por86A. In view of the 

woraing of tit1014 733L, 8upra, at all t&a48 sin04 th4 

rtatuto wae fir8t 4n44tod, i~0LudiAg all sf It8 amendaoatr, w4 bolleve thet 8uoh rtatute h48 alw4ys OoAWmplated that the W%OPQtiOA f44 bo oabd.6tO~ UpOA th4 

ba8i4 that oaoh pi404 Of proportg rondorod by the t4r 

a484440r in th4 naau 0r *u.dumwa wn4r8m ~48 the 8ubjoot OS indivlUuo1 OrrslOr8hfp whore the rrndition I58 

prop4rly made IA good faith and whore bhore wao PO 

avallablo IAfOrLMtIOA b4ror4 ths tax a8448402 8howing 
tionorsblo Tom A. CmV4a, Pago & 

to thb'oontrrry. Pollowing the pro8umptlen that the 

tar o88owor would not hero psrfoxa4d hi8 ofiiolel 

dutio4 oootrary to the law It wouI4 ap ear that ho 

r0ula h4V4 vu4 r42id4ma th4 ~r4~4rty !A the n4a4 

of *unknown own414~ in lnstanoe8 whom the owner 

'1R8 ix fSOt UnkaacW. To hold that property rondored 

ix t&s mm4 or *tinis~eiwn own4maa undos the raob8 

rub&tted by you, V48. iA f8Ot 4WA4d by th4 84Ik4 

p4retm, wotid, ~4 think, bo,iapo8&g 8 pr48w4ptloa 

upon a pXO8uplptiOA Md WOtid bs 8 U6XStPUOtiOA owatrary to the ~4x7 term or~th4 8tatut4 it4ti.i. 

Prior to Jan&&~ 1, 193L, (CM doto upon 

whl4h iirtiol4 7691, a. C. 6. r UU w48 anmndod by 

bho AOtr8 or the z0ay-fiT8t L4etrktw4 &mrth 

krllod sreaion, Chop. 20, 840. %I th4 $igm rearat;?tion 

$04 ~44 prorlded r0r woh oorr44t 844448~at 4a 44oh 

“trart” of lend upon whioh taoa ~HQU dollnquant, 

444h *treot” oon4Ittomd en on4 44844llaunti Stiato 

V8. 3lator (8. ot.1, 38 3. W. (2) 1097. r&4 a44e 

just r4f4rr4d to held thet t&o word "traot" '148 tho 

unit whioh tar the l4a4t or wullest 8trbdIvIsion. 

Fran a o0n4i~*mti6n or 411 0s the row= 

&~coin$ 4athOTibi48 yQUr 844vAd q~4@bi0x 18 41~44r4d 

84 r0ii0tf4: 

1. Braa Jmuery 1, i920 to Jom4ry 1, 

1931, the Cl.00 rodsm@Ivn ros pa'4vibod for In 

Al-tie14 7691, a, c. S‘, 1911, and l w.mumdod by 

Bouss Bill 9, Aote Fesby-Iirlrt X&5Srletluro, Foprth 

Ca~Od s488;4a, atar pro&W4 bo’OolLOat4d Up44 th4 

be818 Of oaoh BOW4Ot.448448Et4At OX 44Oh tr4Ot Or 

land to be *old, 484b tmot 4~AOidO~rb e8 on4 

ase404~4nt. The word Vnota would 4~8~ ths unit 

wbloh W(LB th4 l664t or *aarrlloot s\zbdlvleIvn. 
Uonoreble Tom ii. Cramn, Pago 

* . 

2. o-aa January 1, 

.l.OO Fadsnnpt+on~fer provided 

9 

1931 to bIta the 

in krtlqle ?331 of 

Ye~non~~ Clvll iitetuter of Texae, ar amnded, iuay 

properly be chargeable for asoh *oorreot aseeemmnt*, 

88 that torsi in defined in said statuto, whioh tern 

would Include all traota of land upon uhioh taxer 

uoro dellnquant ror any 0110 year, looatsd in the 

oounty end owned by any wm inillvidual. i+hem 

property on the unrendorod tax rolla hae boon 

rendered by the amea6Or, in good teitb, ln the 

name OS *unknown mwmP oaoh reparate *traot* 

should be oonsiderad to bo owned by dlffrrmt 

perrona. 

iTo truet that in thl8 meinner 186 here tuUy 

answered your inquiry. 

four8 verr truly