OFFICE OF THE AnORNEY GENERAL OF TEXAS 

AUSTIN 

GROVER SELLERS 

ATTORNEY GENERAL 

Ronarable 3oh11 R. %:hQOk 

f.rinlnal Dietriot AttOrnW 

Bnrar County 

Ean Antonto, TmUS 

OceLp~nre t laa thet 

agree to 9.J ottorollnqudnt texr8? 

is tbo maximum Oaapenutico that 

*ra’ Court oan qree to 9a~ to 

aona to modernize the orirtln(t me 

- 
Ron.~John R. Shook, pago 2 

oxpedlenb , sold oourt MJ uontrsot rlth any oompeton attorney to l niaroo or 44e14t in tbo 

onfaooment oi tho oo1lootlon of 8ny dellnqaont 

3tato and oouaty tar08 for a par oont’ on tbo 

toxos, ponsltp 8nd latoro8t l otu4lly collootod, 

and roid oourt 18 furthor ru$horizod to pal 

rer en abetmob of property l ma o sso d or unknown 

sad unrondorod tram tho 80x08, lntonet ond poal lty to be ooU66ted on Su4h,l4nd8, b-uf 4J.l 4uoh 

payment ana l xponae* shall be oontlnmn* upon 

tho oollootloa ot- 8uoh t4xe4, pomlbp end intor04%. It shall b~mo duty 0r th0 40untp attommy, 

or of tho dlatrlot l ttoraer, ufurcr there is no 

oounoy attoriwy, to,sotiroU l aalst anf parson 

wlth rhae auoh oantraot ia made, by filing aad 

pu8hlq to a speedr oonolurion 811 uulfmior 

oolleation of dolinqtmit taxer, under anJ oonbr8ot mide a8 herob eboV@ 8pedffed; ~pmidod, 

t8at whore any dirtriot ‘or oount~’ 4tti3rn6y~~.~elf 

fall or. refums to file aad preaeauta~.oueh eulb4 

la good taith,ne 4h411 sot be ontithd to:iay 

ico4 th4rofrcmj b ut l u* toea 4hal.l n*rertheloar 

bs aellkot4d a8 a pert of the oosta'~of 8uit aad 

epplled~ on tho payment oi the oomponrdtlon sllcnrofl the 4ttoraey~proloootiag the ruit, 9znl t&e 

attorney with wham mob oontnet be8 boss nsdo 

la horaby tulXy eapowerodand l ut8orlaod to 

prooosd in 81168 aui‘ti *ithoot tk@ Oinder and 

a88lmtanoe of sold o&utty or dirtr i of bttorney8. 

Aotb 2nd 0. S., 192). p. 37; Aot8 3rd C. .3. 1923, 

p. 182." 

Artlolo 7335a. V. A. C. $., protlde4'44 ronas: 

*3eo. 1. Ho oontraot rhell be aad or 

sntorod into br the Oosud88loaor8@ 'botd la so&inootlon with the oolloottoa OS dolinqaent trzo8 

wboro tbo compenaatlnn ondor ouoh eOatrOOt ~II 

aore than rirteon por aont of the mmount aouostea. 

3sia contraat must bs 8pprwed by both the 

Comptroller and the. Attvrnry 06aeral of tho State 

383 

-. 
Ron. John W. Shook ) wm 3 

0f Texas, bdh 44 to 4ub4tsaoe 4na rm. PROrlded hotirer tho CouZity~Or DlStrIOt Attorney 

shall nat rooelvo a&y oapoartlon tcrr 443 

40m1004 he may rtmbor in OonnoOtion wi tb t&o 

porformaaoe of the oontraot or tho taxer 

oolleotad tharounaor. 

'SOO. 2. Any wntraot made in 7lOletion 

or this Aot shall ba void. Ad4 1930, &lst 

Lee., 4th C. S., p. 9, oh. 8." 

&tlolo 7344, V. A. C. c., pmldoa as r4Uorz . 

*In oountl4s la whioh tho *ubdIvIsloaa og 

~nxvojs aro not regularly numbwad, an4 In 

4Itlos or towns in whloh tho bloaks or sub&ivlsion4 sro not numbmod, or are ao lrrog~laru 

aanbored an to mko It dirfhat or '+0841bl0 

iov tha enaeusor ta list Cho Lam, Cho oorul~- 

41onei4 court 0r suoh oou4tlo4 may heve all th0 

blooks and subdIvl4lon4 0r survey4 plettod r4d 

aunboxed 40 a5 to Identity eeoh lot or treot, 

044 fum$sh.tho 4840440r with sap4 4horlng 4-h 

neborlng; atid an 8eso48mont Of 64 propaty by 

' 4-h numbering on said map4 shall b8 rurtleloat 

domrlptlon thorooi ror oil purposes. ??uoh ~94 

or a oortlfied aopy of ma0 or ~anr part thrd, 

Irh~ll ba admiasIb1e as ovldonoo in all oourts. 

The Oost of maklng 88Id eunef 44d plSt8 shall 

bo doirayed by the oounty la vbfob 4aId 9rog4rty 

Is l ltuatod, and of which ruid 0oa4i44hnor4 

ooart ordorod the seld 4uneye end plat eado a~& 

th0 008t or snp ~lsp Or a tawn or cfty 4h411 b4 

paid by auoh olty or toYn when ordered by the 

towa or olty. Aota 1897, p. 139; (2. L. Vol. 10, 

p. 1193." 

Ax’81010 72643, v. A. c. n., prwldos a4 rclioa: 

*woo. 1. It Is hereb deolnredtho Bolioy 

or the Sate to adjust de s nqwoti t4xo4, oarmet 

errors, to crllmlnate 00nrif0t4 In amvoym or lrGd, 

and to col:eot the deliqwnt, oceup~tim. trenoQi80 and Ad Valorem 'Paxos, In order to olear thI4 

steto 0r auoh EBXBB, errors and oonilfcts et the 
385 

Hon. John R. Shook, p4g4 1, 

amrllest date po88Xbl4, and to rovide a sJstam 

iQ~.OMOSSOPS, in ord8P b 81 IJli not* tlm nwotka 

l rl'QP8 that a OW l pp.Ibr en t&a be2 roll8 848h 

rootwring y4ar. 

*H40. 2. ccut ot 00114oting d8llaqtlmt t8x88 

8b .11 nSt l XO8.d th. WUt Of tb4 &Wb4lt~ 4nb 

tnt@lWt, QT 8a arQMt 4qUal to suoh P8Ml.t~ arrd 

illt4P48t Or til d8lillqUOat t4X88 OOll~O@t8d. &J 

OOti(ly d88iPilQ? 80 in8t8ll 8 8aX OP @at vatU9 

4nd 0148r ta4 oollnty of 4rrw8, colullotr aad 

UUkMWIt O*m8rS, MY do 84 by Paflit@ EQ8 t@ @X@84d 

15% @r tb. dOfiaqu8U8~ t@X8# oolhobed, rhieh paym411t 8b811 oov4r th8 oort of r800rd8 aad insballing MM. 

“840. 3. b Ord8r to m84dilJr 08ATr OUt th8 

pr@Vi8ioM Ot thi8 AOt, the Stat4 C~trd.br sad 

,$h4 hWJi88iOMrS* cOtUs ‘id 844h Or tb4 84V4P61 

OOPnti48 m4f cnrploy OaPp4t4at p4raoa~ to doth8 

work and te iurnhh the Comptroll4~ 4Bd bh4 Cmri8slonw8* Court all 44848 ub erl djuetmrnt e i8 

a4048Mry; .ati ia 811 8Uob 08888.tb8 -88iOa40s' (loart 4hall m&4 prop4r 88ttl44Wat Ql' 4djU8t 

I8at. 

*&JO. 4. Tbls Aot la aot lnt8aU4d te oh4ng8 

Ml hl lN#Wili 8fit4Ot ?4&8rdiOg th4 oDil8Otiti oi 

d4liapU8at t4X44, but. to b4 44 aid t0 tb4 Off iOi8i8 

in tb8 di8Oh4rg8 of tbdr dutf88, 8nd 8hOn tb4 db 

linqu4nt tuxe8 in 8 Oouatf 8)~ 8dfusted. OWF4Oted 

and aoll4ot4d. th4 Comptrollrr ah411 tak4 cuae8Mrr 

8t8p8 to 888 tb4t 81l d4ffaqu4nt tat48 8M oolleotad 

rltjhin 8 T448oMbl4 t&34 4tt4rth8y b800=8 dOli4- 

qU4n$, in ordrr to 8Yold tb8 ll80888itf Qf fJ@Jia 

eplogiag 8ddlt1oa81 h813. Aet8 1931, &?nd h$., 

p. 383, oh. 229." 

fn p488ing 011 tb4 Validity O? 8 U8rt4iY.t OOfhr44t, 

th8 041V88toD. CO& Of CiVll Ap244lS in the 0488 Or ~I?QA~z%, 

8% 81, v8. Bard8 CO&I&y. 4t 81, u7 c. YI. (2d) 4%~ (ml% 

did888d), 84id tb. tOllO*iIUS: 

, 

p-, 

- 
386 

Hon. John R. Shook, p4g4 5 

:If, hOw8V8P. th4n be any doubt a8 to the 

l ppli~aJAllby of Art. 73358, whloh ~48 paawe in 

1930, tba oompanloa Aot, Art, 72&r, pasad in 

1931, l p p a r o a ~014ars y it. up, the two being 

oomtruabh to@h8r, alodg with oth4r 14~0 r4- 

hbhg t,” bh8 488488o4Ub and 00114OtiOn Or t8X88; 

. . . . 

Xn the 0888 or Rlll8-D0wltt 00.. ~0~ &awrla cOfmtT, 

l&2 9, Y. (26) 916, (~~18 roi.), wh4re bh0 oon$r8ot in qug+ 

tlOL4 ~8 One 08iuaE rOr the +I8b4ii8tiOn of 4 OWQl8t8 plrt 

book l ys$w ror t,hm oounty 4nU to build o4rtala ui0p8, for 4 

oonaider8tion Or 33-l/3 98r 08at Of 811 dolinqU8Ut tax48 001s 

la&a&~~~in~ 4 08rt4h the, th4 %lV.*ton COWt held 88 

” It 4xpr48alf a 

tb&& ;h;t*thi8 W8, PI81 Is 

p44r4 upon the raa4 

f, 4 0OOtrsOt 'in 

00~4OtiOU With th. 4Oll44tiOKi Of &Oli~qll8~b t8X88', 

wlthla ths tuma ot Artlole8 73358 4ml 72664, mpra, 

ha04 th4 4rr0rt8 . i . to~reruacrlt8t~ thorn - rrt4r 

tb.y ha4 a0 bgaow ruaobu8 0rriai0 by'thmlr own 

t.N - were la dlrvot ~ooatra**atloa or thr teems 

of thoao 8t4tUt44, heno* were abortive; . . . In 

ttmt t&e upr488 t4N Or oltid tit1018 73358 randgp 

8Uoh &fOrtl, TV walva tbe tlnm of 8rrorwao4 or 

r~amu t&o obll tloa l itm its f 

(a 

OXQ r4tlcm, void, on 

tm @ants; The mimpaaatlm uda mom than 

tWiO@ th0 155 th8rOln 8gtWlfi4d 88 8 ~x%s&UE Ob4r64, 

4ud (b) n4ith8r tb4 &mptp%l8r ILOP th8 Attornq 

-oral or the Stato hrd approved any of them5 

rulbher did 8Ub88qU4l%t R. 8. ktiol. 726ka r8tri878 

thia blaak-out fOP,8p~ll4X& ia 8llf r88~80t,b804USgr 

by its 4xpr488 beN, it Wa8 *nob lntand4d to abanlp 

any 18~ now la 4ff8Ob r4grrdlng t&4 aolleotion ot 

d8llnQU4nt t4X48'." 

fn th0 aaaa ~0r whit4 va. MaOill, County Tudg4, 4t 41, 

111, 8. B. (2d) 860, a 8uit involving a “t4f i4rret aontr8ot. 

in r4g4fd to personal propsrtp, the %prshle OOurt of %X88 84113: 
287 

Hon. John R. shook, paae 6 

-In ord8P.80 4r0ia th8 l x so utio 0r n Owtr SOt8 

oalllng ror 4XO888iT8 4nd wr4880u4b14 OolP~8JI88tlOn, 

the L4gi814tUF@ 8nSOt4d th) iOE4goiog 4rtiOl48, 

(Art. 7335a on& kt. 726&a, V. A. C. 23.) Sd litit8d 

ths oompemiatloa to bo paid tbenuadu te an amount 

net to 4xOord 15 p4F 04iit Of~tb8~4m@mt @0~8otod... 

Artlolea’7335 and 79cC rm.th8 bs*la to support th4 

~o@atPSot8.~#ltid in th4 dooicloaa above Oit.46. (x48twad v. ~4od8?~~.OOrPby,62X~$.~;(~~65t 8ylrsa S4ad4r8 

f?w V8. sOUrr$ COWtl; n s, w. (2a) .7w), 4X4Outgd 

prior TV the 4nsotmnt or artlol48 7264a and 7335s. 

Art1018 73W r4r4P8 to real +8tat* and tbo method or 

it8 88888SMZbt. AH1014 7339%&W b448 aa4nd8d br addbig dprtiOl4 73358 th4retOC. . ‘Th4rdolrS ‘II4 6On41Ud8 ’ 

;.- that th8 oonbraot lnvolvod h4rwi8 govclrnsd br tha 

.; I'.~ 

.“..’ 

provlslon8 or Arttol4 7335ek* 

?mxa a 8tUdr of t~ha rbara a+i0~itiu, to&her wltb 

8-1 8r on48, w4 ~2~4 b8Ow ooavlneed that the 4ppell~t4 

courts of .tbl8 ~t88~ dou mid arblolie 7335, 7546 sad 72648, 411, 

.88-b4ilig “in OOSlZ4OtiOn u$th tk4 OOl-lrQtiOII Or delinquent t4U#' 

and Oltaaul8tiW Or oaoh 0th4r. gad, h8 8uoh, b4Iag 4meaeblc to th8 

pmVi8iO88 Or ktiOl@ 73358. SrtprS.: 99~18 b41045 80, rY d0 not bgli4v4 that the tarioua motboda Of oollaobing 88X88, or in 8ib 

th8luOr, anuwmtod lag said ~tatatoa~ oouX6 ba 80 ilplit 8ad 88~4~~ 

gtgd frer.48Oh~Oth8r 80 48 tO.8~04 tb8 MXhlmr 155 4Wp4a84th 

ror gaoh & :auoh meethodr, ti BON than one method 18 u84d for 

then a4418 4oatPaat t im4. I!h Oth4T WOrdS, if,,OdlY OXl8 E4tbod I8 

daalred, th8a the ocapenublm ,iW ,88rV1048 rondored In parru~g 

that rtbod should ba oonrenaurqta klth the VSlu4 r404Ired bat 

lb 00uia not be mOr8 than bh* 15% oelllng. fr mor4 than 004 

/’ mgthod, or all ruthode, 4r4 usad; In on8 or mor4 oontrrotr rim 

th4 same or airr02-4a por4oaa~ th4 04llinis r0r th8 8ntlr4 uork 

oorgrad br 8oOh 8kbUt88 OOdd U@ uo@4d 15$ 02 the 4mouat ml1gut.d ther84ad8r iOr bhe DOP%o&Of tipl4 involved. 

TbroiOrO, la 4aiw4r ho pOUr qU48tiOn 80. 1, you arg 

4dVisSd th8t Say OOUSt~ d48iriIl&tO ill8t411 4 t4X Or plot 8JSta 

084 014ar the 00uaty 0r 4rror8, ~001U110t8 and u&mown ounor8, LU, 

do 80 br pafing not to l x o ud rr$ Oi the dolinquat t4xaa Oolleat~d, 

uhioh papeat Sh8l.l 0074~ ths ooat or r4oord8 4aa lnstslling a4. 

J, 
Eon. John R. Shook 388 

YOUI- qU88tlOn HO. 2 U4 bsli4V4, 18 8LISW4rad by 

the l x p r a aprovlaloae 8 of Artiola 73358, aupr4: ". . . . 

rirtran per 04nt or tihb amount wllrot4d.* 

In rqmrd to JrOLW qU@tiW HO. 3, WO ro~48b th8t 

the ~xlaam O~pWLO8tloSi iOr, the urtira work TOM under 

l ubhorlb~ of ArtlOlea 7335, 734 and 726ba, aupra, oould 

sot oxoood 15s pr the afmat oollootod $h4rouul4r for th4 

period 'c$ bim8 lavolvod. 

OP. 

bUStill& th18 raiy IwW8r8 y,OUr qU88tiOU8, WO 

VePr truly $3w8, 

ATTURHRY PHnau 01 T?xAs 

W 

Robert Ii. Lattlaor~,Jr. 

A88i884at.