, ; . . 

,,‘:,L : ~,, a ., E- 0 GENERAL 

, ’ 

:. ., 

c ‘,. 

Hr. ’ ‘ikml Blaolwetll 0p1n.tm IV?., WW~658 

County Attorney 

Travla county Ret Questions relating to whet 'Items 

Austin, Texas are court oosts and payable ae 

such by t2q State under the rwlDear Mr. Blaokuellt sions af Artlole 39120, V.C. ii ,

t1QM t 

You have requested our oplnlon on the follouiag ques- 

"Are t& follwlrtg itom OQurt owt and as 

tmoh payable by the&&a of hru m&r fk. 

prwl8iQM Qf 4rt. 39la* 8w. 1: 

‘fee grwided for %n 

8 ottltts, aud tmtod, 

. . .ylBoktoirilwttr, 

~~bresoh8uit~tby~“Eszeo 

iiaiipweuaat to the pr~ims ~4% Title 83, E 

qment caqtpter 14, 
‘. 

. 

: -1’ 

, 

: 

. 

i 

i. 

,. : 

I 

- - 

" 

MP. Tom ElaokueJl, page 2 (WW-658) . 

Vernon’s Civil Statutes, as ,amended, it Is alleged t 

W~is suit, is brought pursuant to and ‘: 

undak the terms and provisions of Title 83, 

I.’ Chapter 14, Vernon’s Civil Sttitutes as 

Leo;, and particularly Artiale 5$21b-12(b) 

Venue is in Travis County, Texas, as 

this is*a suit for taxes other than ad valorem 

am& venue In such suits’ Is plaqed in Travis 

County 

noq’s E 

Texas by Articles 7076 and m76a, Verivil Statutes, 1925, as amended.” 

2 

195 S.W.28 955' 

a ruit to reoover 

d under roteat. 

21b-1, e t seq. 

taxes levied iy 

the 

the State aga%ast an employer of lebor within the State.” 

‘In view of the foregoing, it is our opinion that 

suit8 broqht Ipr the Texas Em p q#$?ggo’,~ g: opnent 

ewwy of dolit&mmt oontribu ion0 purs 

plqmnt Camirsion Aat are nst$ts for de1 uent,taxesn and 

are therefore exaepted from the provisions I”0 p the statutes levy- 

&ng e,libnry fee as costs. 

You are therefore advised that library fees prwided 

for utder the powirions ol Artiolee 17G?a-1 et seq. should 

not be taxed en. oorts ,In a suit brought by the Texas &ployment 

Cdraiott for the reowery of taxes Levied pursuant to the 

~2% of WCLo 83, Chapter 14, VWton~s Civil statutes, as 

pro- 

. 

., x 

&lole 3927. Revised Civil Statutes of Texas. 1925, 

as amended, providei ih part as follows: 

. 

the8 

?4’l%e olerks of the Dfstriot Courts Feym;;zh. 

up to for ,their 

servloes t 

I( 

. . . 

nAbstractiug judgment 

” 

. . . 

aIssuiug each exi3cution 

t 1 . l . 

- í 
_ 

Gi 

‘, 

. 

,~ ‘, 

t 

. . 

. 

. 

Tom 8Jiokwell, pgi 3 W-658) ‘,, 

for suoh r@viors fixed 

fee 8h a ll k.due a nd p ep% a 

thi8b;t,UtdWOh 

l to the Wflw o f 

th o emlia t& lele~ 0 

8El 

thodoakmt3ngofreh 

beecxNlduedee~ 

by t& RLstriot Cluk~aruohd~tlne. 

fOO8OOlhOokdinOXOB88Of fb8WUkt#O8ari Ted 

by thl8 A8t &tall upon order of the I#strlot 

‘Jt#lge k reftmdd tathe puW ylng rrooh’ex0088 iXt -t.*. (47h818 QIM P 

Bin6e tite foor 

O%fhd.&bi8~td 

ovided fw in Artlels 3927 are spah8eS “ud8bbOO tb, 

'Leglstture to k fees "in oivll 

the d8triat Goplrf t0 

#lalature brr l utlmrimd the Judge bf 

p" 

l roribe one foe in 110~ of the fee6 

prerorlbod in lib8 Aat or the rervioo8 of $b M&riot Clerk, 

it is our oplalon &et roh of the foor for the servlcea 

li@ed $a Art1010 3W ue prop erl l88088ad y as mtrt oosts. 

tha fear ui%%.3 

VOti0~k~8 oiril 6tatrik8t pre8OribeS 

18 entitled to rewlve for services 

8Otim8 u8tOd 18 I’OtUM Of eXOOUOlCpDMe8 of a suit 

the loedng party.* 

Btmddngareturnof 

erder of the Court In 

a oivll aa80. It 18 OWN OpbiOtt wt tb W iS PI’OPOrly 

astwmed a8 oourt 008t8. 

. t\. 

. . /- 
. 

I&. TOB Blackwell, page 4 (~~-658) 

In view of the foregoing you are advised that the 

library fee (except in suits for delinquent taxes), iesuing 

exeoutlon, issuing abstract of,judgment, issuing execution 

and/or abstract of judgment to renew judgment, and .Sherlffls 

fee ror making return 0r execution, are Items 0r court costs. 

IX Attortiey Qeneral~a Opinion ww-628 (1959), it IS 

&&ted t 

“It is noted that the prohibitions contained in Seotiona 1 and 3 of Article 39120, 

Vernon”6 Civil Statutes, concerning the paysent of rees ‘or oommiesions by the State do 

not apply to the payment 0r costs in civil 

oases by the State where the fees earned oonstitute a part of the cost assessed against 

bhe State ln a partioular case. Thewore, 

8uoh cost oust be pald by the State as pro-, 

vlded by law rather than as a fee to the 

ln#lvidual orrloer . ‘I 

Ia vi& of ths foregoIng, Items listed above as 

rein& costs may be puid by the State. The County Clerk’s 

~4’~ for recordfng an abstract of judgment is not oourt 

oo8tr and the State is prohibited from paying suah fee. 

AttPrney Oencira%!.a Oplnlons Nos. NW-508 (1959), and WW-628 

(1933). 

In answer to your second question, the court ooeta 

e-rated herein should be paid to the District Clbrk. 

Attorney Cteneralls Opinion ww-628 (1959). 

SUMMARY 

The library fee provided for in Artlolee 

17028-1, Vernon’s Civil Statutes, et seq., 

is speo1flcally taxed aa court costs in 

civil oases, with the exoeption of suita 

for delinquent taxes. -es listed in 

Artlale 39m, Vernon’e~ Civil StaWtes, are 

taxed as oourt costs. The sh0rirrts fee. 

ror return of execution provided for In 

Arfiicle 3933, Vernon’0 Civil Statutes, is 

taxed as court costs. The County Clerk’s 

fee for recording an abstract of judgobant 

9 
Is not court coetr. Thoee feee linted 

;E as court caste my be paid by the 

The library roe in oa8ea of euits 

for d;linquent taxe8, asx¶ the ,County Clerk's 

ree fbr ncordi#q l brtrwta of judgmnt ruy 

not k pa14 by th, state. 

Your8 very truly, 

WILL WILSOW 

Attormy aeneral ot 'Ibur 

L. P. Lollal?, CJwlrmn 

mrvln 1. Sethtell. 

mmr1.r D. Uabmnir 

p& uz, Jr. 

.