OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honemble 5'. B. $l.ck 

fhuntlf Attorney 

Ryz. p-J 

, 

eviaed Qivil 8tatut.e. 

to the aaeadmaat la 

been received 

ta followlq 0 

above matter baa 

we have reached 

populat10n of 

n 88 the Sa x la m F ee Im uaa 

fees o f the offloera named 

a the tax oolleotor, Chapter8 5 end 15, 

l(mwa, 25th Lagialature, ?irat Celled 

7 thereof poyided that oountiea having 

or 1088 were exam@ thereiroah Thin 

Znto the Revised Civil Statuter of 19ll 

to riiae 

aaeadmant vu0 

3" 

ared uhlch h&I 

the etfeat thla mxlmum figure to 2',000. O.IWC.1 

La;., 33rd bglalatcre, Regular 8eaafcn, Ohapter 3.21, p.ga 

In 1919, the 36th Laglal.twa, Ciqter 158, 0 299, 

rap&bled &tlole 3898, the &feat of which vaa to f? ring the 

officera, ipoluding t.x collector., of oountleti with a gopupnvof 25,000 or leaa within the operation of the maximum 

. %%a la. becslDs effective June 29, 1919. Howeva&, 
Honorable 9. F. Slaak, page 2 

the 38th Lagialature, Aata 1923, Ghepter 181, page 397, raaneoted the provialona of said Artlola 3898, vhereb 

inoludlng tax ool~eotora, ln oountlea heHug a pop UIa 

offloors, 

tion or 

25,000 or leas vera exempt from tha Maximurn Fee Law. This 

aawndment becma effeatlve July 2, 1923. ETSeotlve January 

1, 1931, the hlld; Legislature, Acts 1930, Fourth Celled Seaaien, Chapter 20, repealed Article 3900 of the Revised Civil 

Statutes of Texas of 1925, vhloh vma aiglully .atid Artfole 

3898, and brought beok undar the llexlmm Fee far all oouutlea 

vhoae population was leas than 25,000. Therefore, l la o e 

Reeves County vaa exempt Srea the Haxlmum Fee IAW from July 

2, 1923, to January 1, 1931, all of tha Sees referred to by 

youuhlohuare eernedulthin that time ahooldbeturned over 

to the popes u-taxoolleetor who e&rned themaahe Is entitled to c eo efve them for l ervloee r ea der ed dur 

?I 

Us tenum 

o f o ffio e. a.&, if a ny o f said Seer were earned ur lng the 

period of time betveen Juue 29, 1919, end July 2, 1923,, they 

would be sub eot 

it uaa vorde d 

to the povlaloaa of the Maalmm Fee Law as 

during that parlod of time. 

In 1923, the 38th Imglalature, at It8 First Called 

Session, Chaptar 21, pege 180 amended ktiole 7691 of tha Rqvised Clvll Btatuter of 1911 [Artlole 7331 of the Revlaad Civil 

Statutes of 1925) so that l aae read In pnrt,aa Sollovaa 

. ForpreperlngthemnualdelIn~uent 

llat 0; &aaamenta ahrrged’to the tu collector 

upon the tax roll, but whloh here snot been oollooted at the tIma of his auuual l ettleaent vith 

tha State and oounty, separating. the property prorioualy sold to the State Sxm that reported l eld 

as delinquent for preoeaing years and for poratlug the Nate taxes into State revankm, Btate 

aohool end State pension, ~loulatbg the penelty, 

extending it and add&&it In wit&other texea, 

ba1a.noin.g the delinquent list, an$ aertifyIng it to 

the comlaalonerst court end the Canptroller, the 

tex collector ahell be entitled to a See oS one 

dollar for eaah oorraot assessment of land to be 

sold, said See to be taxed as ooata agaU8t the 

delinquent. Rovided that In no ease &all the 

State or oounty be liable for 8aifI Sae,~whi.oh shall 

be addltlonal end cumulative of all other is88 POW 

allowed by law and shall not be amounted for under 

the fee bill, ar Sees of of~ioe.’ 
Honorable T. F. 32pck, page 3 

Thea amentfiacmt beoame effeotive September 19, 1 

Y 

3, 

and reaalned in affsct until it vaa egain emended by the 1st 

Iaglaleture, Acts 1930, Fourth Called geaalon, pege 30, Chapter 20, vhleh beowe effeotlve January 1, 1931, end uhleh 

amendment did not provlda that sold fae ahould be addltlonel 

end aumulatlve of all other fees then elloued by lav, eta., 

as provided Lo the above quoted provision of 1923. Therefore, 

for thla further reason, any of the fees referred tp by you 

that vere eerned during the tlmo between Septeaber 19, 1923, 

and January 1, 1931, ahould be turned over to the proper extax colleotor vho earned them as he la entitled to reoelre 

them for l er vlc aa rendered during h is tenure o f offloe. 

This departmant has hbretofore passed upaD a acmewhat similar question, as ahovn by Opinzopl lo. O-2186, a oopy 

of which la herevlth enoloaed for your further lnSormatlon. 

Truatlag that this utl~faotorlly anaveba your inquiry, ve are 

$acloaure