OFFICEOFTHEATTORNEYGENERALOFTEXAS **AUSTIN** /" ,/

Hanorcble P. 6. Caudle County frttor i23y Fronlclln ruounty EcsuntVernon, 'Lbras

Dear C&r:

### 75

Honorable P. 8. Caudle, 

### Fag0e

the tax aollaotor shall turnl,eh duplioate ooplea of the

. notlaos **to** the county or Dlatrlot Attorney. **Thla** Artlole then oontlnues as rollowe:

*I%enciver any person or persona, Illnu or oorporatlon shall pay to the Tax Colleotor all the taxen, lntereat, penalties **and** oasta ahownbythe aellnmmt tax recor4s **OS %he**  **County to**  **be 4w**  **uul** unpel4 a&a&at any traot, lot or paroel or la04 r0r all the mar* ror whioh taxes

**oorporetlon,** am

reoeipt o~#erln&euOh pay**ment aa**  **1s now** **ro~ulmm4**by 14%" ASter the OXDirtitlOll 0s the thirty (%?).daya re-

**‘ ierred**  to la Artlolei 7324, Art1010 7S26, R. C. 5.. 1925, mskeu it the duty of **the Oounty** **Attorney to**  file suit in the .naumOSthe state or Texas to **reoover** the taxer, 

### intereats, penalty and ooet8 adjudged to be damand aoarued io sald malt, proWl&t4however **that** the Coamlsalonersw Court prayaontract ror the colleotlon of Sal4 taxer as prOvfd& in Artiole~ ~8335, 93366, R. C. 9.. 1925, as amendul.

Art1010 7332, R. C. 2.. lQBb,'provlbea, &i part, **as** lollowe: "TheCounty or Dl8triat Attorney

shall reprue@ the Stat6 and County ln all **suits** against dellnquenttupayers an4 all suw oolleoted &all be paid **over** lmme4lataly t0 thb County Colbator." Then'foZlOws speoiflo

### provielon **enumerating** 

### theieer, ofthe County or 

### Distrlot Attorney, Sheriff or Constable, Pletrlot Clerk or Couaty~Clark. TheAxtiole then oontlntler ae 

### r0lmt3: -Provlde4fhat 

### the-?ese herein pro- ~1404 for in oonaeotlon 

### withdallnpuent

### 76

flonorable pi. B. Caudle, Page S

tax cults shell oonetltute the only fee8 that shall be ohargo by eald,ofHoere for pnparlag,~rIllng, lnstltutlng aad **proseouting** euite **On** delinquent **tax88** an4 eeourlng aolleotlan thenof, 8n4 all law8 in oonfllot herewith 

### ,ars heroby repealed.

‘In saw the 4ellnqueut taxpayer8 elm11 pap to the oollootor the amount oi delinquent **tare5** for which he 18Uable, tof$ether with iaoruo4 

### intenst, aStar the tlllnu or mult before lu4ment Is taken aRaIn& himIn the 0880, then only onelr or the fess taxablei 1%euoh a oak8 at ‘provided ror herein ’ shell be oharged against hia.” Artiol.0 1333, Rerleed Clrll Statutes, 1925, prov&e that suoh fee8 shell be taxed a8 ooet;s In said 

### aultbut

‘In **no** oafmshall the State or County **be**llnble thenfoP. S4eOrant P. Ellle, (T. C. A., lQS#21 SOS. k'. @I 10925. Artiole 7559, R.~

C. 8.. 1897, pro*l4ae 48 iollower lW5, whlbh wenoneoted in

**“ Azhy**  **dOli4QU4Bf~t4xp4y4r** whoee lin4e hats been returned delln~uat or rsporte4 sol4 to the State r0r tnxoe duwthereon, 

### ora~yoru,having,an intermt therein my **rsdeem the**  **eaua**at any **tim before**  **hi8** lsnds are cl014

### underthe pmvIaIons of thie Chapter by paying to the **oolleotor** ths taxee duethereon elnoe January 1, 1885, with lntereet at the rate of 6% **per** annum, an4 all ooete and the penalty of lC$. It ylll be that &tic10 7984 TequIree the 

### Tat Colleator to Issue a ion oertitioate or reoelpt upon Ezt or aili **tame,** eta.) m~hovm by the dallriquent tar rathereo;.: . prlag to the fnstitutLoq 0r ntit for tbaoolleotloo

Artialo 7332 prcrvldse that where payment 18nmdoto the eol140tor *ait*r the riiwibt or suit beroro judgment leHonorable 3'.B. Caudli, Page 4

**taken*** **f.n** the **0888, only**  **half Se88**  **8haSl** bo ohor ed, a8 ooeta in the C&86. Venuratdetermine then. rhon suit fa "In8tItuted" within thti frie+nio~~oi&tIO& PSZ4.

It Is ottted In 1Tar. Jur., PO684, 8eoe 66, thet : The ordlnery oil11 

### maltIn thd Di8trIot

and County Court8 IB OOma~~Od **by** illIn a petltlon, 8tatlng a **oauer** or aotioo, 

### In **the 0rrt06**  **0s th6**  **016rk, with**  abona ride intent, and with an sxprear, 

### orImplied requeet t&t prooem lams forthwith

. . . Norla a patI**ti0.5** rim .wIthin the **~~9anin.g** or **the smut8**  (not referring to the **8tofutO** heri **Under 90~~**  sIderatIon) 80e8 to con8titut8 the oomenooment or an aotlon, **by** depoiItIng~It rith the clerk subjeot to wlthdraral by the pialntlrr, or with iaetrizotionr, not to isruo prOoe88.~ In COll8tNilQ3 our lisrItatIon **8tatUtO8 wherein**  rsquired **that 8Uit**  be **001~~Onoed aM**  **prb8OoUted** wlthln 4 :I: t&w, it Is otatsd InRloker v. **8hoemok6r,**81 Te& u. W,646, thntr

"All the 8lenmnta~~aIterr a-8 that, 10order to 8top th6 running or the otatut6 or liJ&etiOJl8 by 8Uuit8, ZiOt OIdy ElU8t. the initial step rqtir6d by the 8tatuts b8 take& but theme must a80 be a bona rise Intsntloa ,thdi the ~00088 **8hall be**  **8OIWd at**  **onoO up0n**  th8 d6isndalItr

**uith rOreg8QO6**  **t0 a**  **StatUtS rOi?r&h3**  **that Suit**  **bO** ~*inetltutea and **pti8eoutsda** *It&In a 06rtaln tlum, Oh8oourt **in Oomm**  **iiOOid8nt** and **CWar~Aty** 

### t?orporatlon 0.&by, (T.

### C.&, 1929) 15 S. s. (2) 594, **8t5tOdt**

*In our opinion the filing or the patItlon with the alerk ot the proper oourt, with the bona ii&S intaotlon that pl-O0@8cl 8hall be **.$88UOd Oild**  **8OWd** at **OJlO8, i8**  **all** that Is neoeeearg to oomplywith the 8tatute. Itsla true that the **statutcl 8aftr**  **th&t. ii**  thoftoaorable P. B. Caudle, Page S

party fulla to Institute and roeeoute the Suit Within **20** aiIy8, **th0** d&iaa?iOi8iO~1 of the boar% 8hd.l be final; but WI think that the party appea.lln& rromthe ruling8 and aeolsloa or the board ha8 00lPpiiia with thl8 8tlttUb whenhe riiOt3hi8 petition in the proper c0urt with the bona ride intent that altatloa shall 188~ ana be eawd at onae uponthe dereadaat

. . . WethIak further that the word proseoute used after the 

### wordInstitute, In the 8tatute~aeaa8 nothing morethan a8 above hela by al).*
It 18 OUI’ OplldOZl that the tOti *iti8titUtiOSl Of 8Uit” is used ia Artlole '7324fnth8 0l-dIaal.y 8ea8e ia aoh 

### itI8 U8Ul311.y aonstrued by Our OOUh8 eti that Suit 18 iU8titUt8d uponriling a petition with the bona rids latoatloa that oltatlon shall i88ue at oaae, or at least withla a reasonable t&m. until suit is eo 1n8t1tUtOd for the aollectl~a 

### orthe tax, peaaltg, interest 8lld OOSt8 ror all the year8 ror lbiohtaxeo 

### maybe 8hOWn

to be due and Unpaid, the tax 

### oolleotor isauthorized to leaue the proper reaeipt uponpayment or all taur, Iatexv6t, peaaltie8 aa aoet8 8howa**by** the dell&meat tax a-e-: OOLd8. Although there la, no sipeOIiIa provlrloa proE:a the Tax Colleator from ls~ulog a rsodpt upon 8u0h of all taxes trodother oharges a8 provided fa Art10re 0324, erter the loatltutloa or 8ult, It $8 olearly oontemplated aa% implied 1~~

such atatute that artier lo8tItutloa or 8ult 

### the TaxColleotor 8hOUldnot leaue a redemption reooipt upon paymat or tender 0r only 

### th4taxes, Interest, peaaltv and 

### eoet "shma by the ~del1ll~Uent XVJOOrdew. ~-%On- CSUl$ 18 

### “**iMtitUt8d ”**  **and** thb tea la plaoed In lltIgatloa, the olalrthea beoomem one subjeo$,to the control of the County Distriat~or Other attorney proseciating euah suit and Its it* dI8pa8ftlon I8 subjeat to his management aa%control. Although ArtIole,13W apparently oontempletes that dellaQuent texe8 may**be** paid to the oolleator artier suit Is Slled end berore flail $U@pent is taken, additional oosts hare aoarued, that I8 one-half the fee8 taxable where the cane Is JWO8SOUtW$ to 

### tinalJud$m8at. These rees nod oourt oosts bsoome ohar?gadsgaloot the deLlaqueat ao6t to be

Taking Into qoneideration the apparent Iatsotlon

## _.. 29

Honorable 'P.E. 'Caudle, Page6

or tho Loglslotura 58 expressed in the foregoingstatutee, it is ouropinion thilt whansuit has boen WlnstltutedW for the oolleatlon 0r dalla~uent taxes the County Tax Colleotor I8 not authorized jr m&red to ieeue a redemption oertIfIoate upon tender of the proper amount of taxes,penalty, interest ead TaxColleotors' fser.wIthmt charging a&ainnt suoh

### taxpayer the lawrullgaaoruea oourt ooet8 lo sale suitor uatll he 18preeoated with sntlefuatory evldeaoe shcsviag da ooets have been 85ti8fiad or proper dlspositlon ha8 beenmadeoi ~thesalt. Thequeetloa of whether there ha8been an aia8titutloa or milt ror the colleotioaW or the tax. muet dmead u&%-the a~lrcurmtanoee of above.



### ccc:n esoh aese as moreWfully dI~aus8eil

Yoursverytruly
A’iTORREY OENERI;L OY TBXAS

**COMM ”** **TEE**