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 Saxlam Fee Im uaa fees of the offloera named a the tax oolleotor, Chapter8 5 end 15, l(mwa, 25th Lagialature, ?irat Celled 7 thereof poyided that oountiea having 

### or 1088were 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, 

### Regular8eaafcn, 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 ring the f? 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 popUIaoffloors, 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 Sea

### aien,Chapter 20, repealed Article 3900 of the Revised Civil Statutes of 

### Texasof 1925, vhloh vma aiglully .atid Artfole 

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

### vhoaepopulation was 

### leasthan 25,000. Therefore, llaoe Reeves

County 

### vaa exempt Srea the HaxlmumFee IAWfrom July 2, 1923, to January 1, 1931, all of tha Sees referred to by youuhlohuare eernedulthin that 

### timeahooldbeturned over to the popes u-taxoolleetor who e&rned themaahe Is entitled to ceoefve them 

### for l ervloee readered

dur?I Us tenum of offioe.

a.&, if anyofsaid Seer were earned urlng 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 

### 38thImglalature, 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 lervlcaa rendered during his tenure of 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