# ’ **OFFlCEOFTHEATTORNEYGENERALOFTEXAS AUSTIN**  **11 OROVER**  **SELLERS** ***TroRNEY OENERAL** 

Honomble B. S. p:oreman County Auditor Jefferson County Sea-ant, Texas

Opinion No. O-7391

Ber Deduction of c

We have yeur letter of oplnicm of this offloe en the abo letter read6 l&l

part as tollovs¶

or*6 otfloe the State A vall Distrl t AMhur SeaMy question Is, 1s it
cost, vhen apparently the entire cost of collscting delinquent **taxes** should be borne out of penalties and interest collected.”By **Acts** ef th,o Rog\ll.w

BIrrlen of tho hlst hglsl~- **turn, 1929,**  **Page 656,**  Chaptar 292, 8/9ths of th5 Btato ad valop*P tarcrs

on all prepertr, both real and pwm~l, eol**iee0a** In C55m155lonor5' Prealnct le. 2 of Jeffenon County, **Texas, vom**  **dowted and**  panted **te** the City of Port Art&w ror th6 purpwe of ceastruatingandaaiIltalnln~a **sea** vall. This act ves eaendod by 

### Aets of tho Regulas Se8sisn 

### of the 47th Legialatum, Pw 1308, Chapter 584 and br the 49th Legirlatum, Page 615, Chapter 353, and as amended, pmriAo5 ln part as

%aation 1. Thatoonoz’o~rlththe fireal

4ea* k@all~ Sopteabor 1, **1929,** and en4lzig A\teust 

### 1, 1961, tboro b5 rad honbl l **domtod as4**  **gmat** ad by the Stat& of %?omu to tbo Ctty of **Pert** Arthur, TOXM,

lltuated

b J~efrorsen

Gctuaei~,

TUM, oig httiths (S/9)



## of tkto

net rrlomm t8x*5 oollocG?i urd jt0~8rarf

in ~ID~s~~uw~* 

## b05bet’h 2, **0r** Jofrorson 

### Cm&r, Texas, a# it 

### uirtd on Jaaualy 1, lg&, rhish s&l1 bo rsc5rhinod 8nd apportiowd as **new 9rolrided**  **br lw;**  **pr?ofded that**  **fx ’** **m uad**  **rStsr** Aug4t.t

Sl, 1949, 'IbFer

mouuPd DollaS (43,oos) **of the**  **uaorrod WebI.**  valtiwof all nri~Wn5e kamotoatls, as nw Qofiaed by law, la 5ri4 **Pm** ainct **Ho. 2**  shall bo **8xaapt** frcrr rll tarattm for the pu3poser enwrated In this Act as rell a8 ferp rll **5kte** purposes. **%hC. 2.**  **At the**  l d of uoh **aemth,** the Colleater of **Taxes** for Jeffomfm county, &all oa **fOrrP5** to bo furnirhed **br** 

### theCamptirellwoi I'ubltc **Amounts** me. an 

### lteaiwd -part, Pador 5ath 

### to raid C*9OWlL*, ahwlrrg eaoh andevery itom 

### of State ad valora tams eollectcsd

by **him** as pmtidod 

### for **in tbla**  Act, open all **pmpe)rt~, both**  ma1 **and** pmrsoml, &IS raid **Ceaairsianors ’**  **Pmc%n& Ao.**  **2 of**  **Joffwnen County,**  Texas, as It exlBtud em Jsnum~ 1, 1.945, **and (~ewm**  panyfng seae with a sumwl5od **stetawont shevizg**  full dlspositlon 

### of all **such State**  **tmos aoUm?Aed1** **maid** Colliwto~ shall pnsent such **nport** tqethor **with** the **tax** nerlpt stubs, **authotimd** by law to **be kept,**  to the **h?ant)r** Clorlc**of** Jefferscm **huaty,** ‘ibar, **vho** shall vlthln ten (10) daga 5olppll's **said** report vlth8tubs, **a.&,** if the same sgme in every particular

a8 r-al:ards names, dates and amount, **the** Clerk shall certify to Its c~rrecbnees for which examination and cartif'loate **he** shsll be paid by the Commissioners' Court, Tventy-five (2'5) Cents for each cortlficate **and** Twenty-five (25) **Centa** for each tvo hundmd (200) taxpayers nemed in said report. Ilhe said Collector shall then lsssediatelp forward **his** report, 50 certified to the Comptroller **and** shall pay over

by the **treasurer** of the City of **Port** Arthur, Texas, for such moneys to the Comptroller. The sald Collector sball rePit to the State Tmasury one-ninth (l/g) of all such taxes collected by him frae **month** to month.” (Undwscorlng Qurs)

On January 17, 1945, the Cos~sl55loner5' **Court** of Jofferson County ontored into a **oontract vlth**  **E. 5.**  **Prltcbwd for**  the collection of dsllnquant taxes In Jeireerson County. Under the facts as stated Ln your letter, and in the excellent brief prepared **by** ylr.B. T. kilarter, City Attorney **for** the City of Port **Arthur,** Texao, It would so- that the 9it.aof Port **Arthur is**  **being charged** **with** a proportionate prrt of the ca1ml55lon psld to Hr. Pritchard for tbo collection of delinquent taxes and that this amount is being deduated **from** the amount of taxes donated and granted to the City of Port ArtFur. your question, therefore, is **vhere,** as here, the penalty and interest are collected, should tbe.ontire 0t?5s5155%on payable to Mr. Pritchard,be paid out of the penalty and fnterest and no part of It deducted from the aaount **donated** and granted to the City of Port Arthur.

Artlole **733 ’** **56,**V. **A.** R. C. 3. provides in part:
%ec. 1. No contract ahell **be** made or entered Into by the Ce1m5l5sloner5 *Ceurt in connection **vlth the**  aolleotien of delinquent taxes vhere the coPpensation under such contract, 15 more than fifteen per cent 

### of the amount cof.lectsd.”Hanorable 2. S. PO-, page 4

Article 7264a, V. A. R. C. S,, Sec. 2, pxwiaea in part:
%bet of aolleat%ngdeli.nqmnt taxes shall not exceed the amount of’the penalty end interest, or m amount equbl to ottah penalty and inkore~t of all delinquent tnms aolleoted.”

As Ve **oaoBtm0** the80 

### statutes, they eperate -1~ as a lfriktlon Ed the

### amount vhiuh mat k paid to the oollecting attorney under& contract to aollect delfnqueat taxes.

ID Momiron v. law, 157 8. U. **(26)** 466 (G.C. A., **&wPont)** a 01180

vhere the Legislature hsd remitted the mlty MQ interest, the oonrt rlloved the aarl~slen to be paid out of the tax. Ia tbrt aaBe, **8peaking** tbrougbObief **Jueitiae Walker,**  **Ehe Court**  **saMa**

“Artlale 733% **is aothlng**  mere than s llmfktlen upon Q&e POWOF of the court in flxm the 

### eapenutlon ef the 8htoaey uplefed un&er the oentnat authorized by Article 7335. Soctioa 2 of Article 726h Is nothing OOFO than a pov%mlan to the efteat that the C)o8toi’ **col&eatirq** dellw@ent taxse rhll aet exceod t&e ueunt of penalty ead Interest, or an ueunt equal to muuh penalty and iaterert OS all dellnqumt taxem oolleoted, that &B, at.. 7264a empovered the Ceu188ienena Court to m&e a,contmet otlthe cODditt0nB tbenein **8tipl&tod,** utd no a-teation **18** made that when **executed** tbe centnrat was ia violation of hv. There ie nothing 3.n bhere artiolee to the offeat tbet the attorney employed to oolleat dollnquent tam8 8hsll bo pal4 ui!ilt Fran the Snten8t ***ad penalty**  due en Qeltiquent tbaxe8i 4isbthis beep **kho** intonk **cf khe** Legl.rt*ture, it w@U%d not bare been provided by Article 7335 **that** the attorney 6oul.d be paid ‘a per oent en the **tue8. ‘** *****
s*hwe htiole 7335a aad Beation 2 of **Article** 72644~ ope,nte only as a Umiktien on the ameunt vhiah may be prfd to the aolleatingatteraey, It i8 the opinion sf this 0SftQe that the City of PO& Arthur.is pcoperl? ohargssble with lta prepor**tS.onate**part of the aorta of aollectinpl delinquent taxen,.**As**Honorable X. 5. **FONSIM,** mge 5

ve oenstrue

the l ut, **donating and**  **granting** to the City of’ Pert Arkhaw a/ gí8

of the State ad valaxes~ taxes ~olleeted in cam- **~ir~ionem~** Pncinct go. 2, this deduction is **~pecifieally** provided for. The underraorod **portion** or the above-quoted aat provides that **8/9 ’** **s of,**  **the not**  **slouut of**  **the taxes**  **(that ia,**  the **groar** amuut oelleotid ~B~uthorised exxpetadltuma) be dauated and granted 

### to the **City** of Port Arthur. **Fprthec, in**  **the act**  **this expeadituwe** **wks mtlcipeted**  aad authorlsedby the following lm%guagB:

““*Bight-ninth8 (8/9) or all moneys colleated by him dwing maid month under the previsions of thisAat, exempt 8Wh uountr a8 8ra allawed by **l&V** fBX'

88848BiDg aad COllOQttng the We.*

In vlov of the lauglaage ei the sktutn, it **iB** U&b**pukd** that the **various UOWltB**  of tuea, we pmmerly OOVON dOl&qUODt,&BWll l**B** WFFMt **-08.** -0 Q~BBiC#D dUS NF. PrltahediB eukueunt allovrd& v fop the 

### oolloctien of delinquatt taxes and **thue a**  **part or**  this GOBRIBB~OZI **18** properly deduatible from the ummt do?mted te the ClZJ or Pert Al-thuo.

Robert T. Denahue **A6BiBtrnt** RTD/JCP