. OFFICE OF THE ATI-ORNEY GENERAL OF TEXAS 

AUSTIN 

CRAWCMAKN I-OpImAL ._ 

1140” 

JOour opinion on the 

or method 0~ degree ~, of 

*(S) ,Y ft~ le x%qplred that auoh a d@lnC&aent 

tax oollecting wenoy be an l ttorney;qnd (L eontraot hae been entered into with suoh w.i agenop 
that 5s not en rttorney, 18 auah eontmet aimoellable~ dthout,l5&biLLty to the Dititriut, 

withmlt other eausQt- 

"(4) Is an attornsJ, by &w or 4th5e*c perkittehto aoUe5t,t@e bimixqes of eolleeting 

delimpezat tax4s .frcia a mlmi8fpality or tihQ 

SfM$f 

we wrote MP.. 6eay and requested.tacat.he requested.tacat.he ibal.bab ibal.bab '. 

&ie~department &ie~department a copy o,i the mntract'under~ mntract'under~ oonaidehtih oonaidehtih 

Aftera~exsm.tnation Aftera~exsm.tnation of the eontseotwe eontseotwe w uonvinced'U& uonvinced'U& 

it la illegal illegal and void, and ~constltutes ~constltutes no alaim ,y%nst 

the schoel'district. 

. 

VIII any iwol-polxLted iwol-polxLted uity OP town in which 

eny tramta, tramta, lots, .cmtlaf‘a.or .cmtlaf‘a.or blnoLi oi lend; 

situRt4d wlaili the. c OPPoPate limits or Mfd 

bity or town h8~&.beenrsturned del5mquent, qr 

reported 8&d to taaxd i35ty or tom3 rw the 

tsxeo due themon,%he go~orn.lngbadJ~~pmpare OP ease to be prepared list8 of d&haquests ia the mme manner aa provide&in this 

chapter, 8nd such Ilsts ehell be aeh5fled to 

m aorreat by t&e mayor of uaid aity OP tom, 

I? any, and if se5d city or town hsa no mayor, 
by the preaidhg officer 0r the gorsnctng body. 

After aaid liata ham bean properly sqrtifiad 

to, tlm governing body OS the oltymay cauae 

lists of deligquanta.to be ppbliahed ia,8 nwa- 

. paper as prov%d@ fqr State'+nd county delinquent 

*es in this law. when twenty dayl&flws the 

date of last publication of aaid list or lists 

. of dalinquentahaaelapsad, the governingbody 

qf the city OP tom~gay dimet the city attorney 

,. .to file suits for ~olleotlon of aaid taxes, or 

.~ :s#d governing bcdy~y.employ some other attorney 

c~f~tha county to file auita and the city attorney 

nor other attorney filingsaid suits shall be en- . 

titled to the asam fees as allowed tie county 

attorney or district ottorney;in suits for- colii lection of State andcounty taxes, to,be taxed 

as costs in the suit. Independent school distz?icta 

* way collect their delinquent taxes as above~ provided for cities snd tovha, the school board performing the duties above deaaribed for the govSrning body of citiea,~s.nd the preaidant of the school 

board performing theduties abcve prescribed for 

the mayor or other presiding officer. The sahool 

board may, when the delinquent tax lista snd records 

8re properlypreparadand ready for auitatobefiled, instruct the coMty attorney to file said suits, 

If the s&o01 board titructa the county attorney 

to file said auita and he fails OP refuses to do so 

vithiuaixtydays the achoolboardmay employ some 

other attorney of the uounty to file suit, The 

county attorney, or other attorney, filing tax 

auits for independent aahool distriots, ahall be 

entitled to the name feoa as provided by law in 

auita for State and county taxes. Ho oihmcowty 

offiter shall receive any fees unless aervloea are 

actually performed, ax&in that eventhe ahsll only 

receive such fees as are now allowed him by Xar for 

similar aexvLce8 in civil suits. The employment of 

am attorney to file auit for taxes for.citlea, toana 

or independent achooldiatricta ahall authoriae said 

attorney to file said suits, amear to the petitions 

and perform such other acts as are necessary in the 

collection of said taxes. 
Honor&bZe T,, It. T#sble,. page #% 

-All laws of this State for tie purpose *f 

colleating deUaqu%nt State and ccuaty @xee 

B'Q this lam amdaateiJ&blo iopt and when 

iavo&d &all be applied to* the eolloetfan or 

delQquent~taze6oS~eit5oa a# tomn and @dependeistaehoeld5at3?i6ta5naoS8raaa?zehlawa 

sre.~applieab14.m x '. 

Art5cle8 73J5 and 7W.. Varaon~a Ann&x&d Civil 

Statutes, autho~iaiag tib+~oymea*~oS +n a$torwy to enSorew or asdst in th4 'sniorcmaat 0S .del$n@aent taxes Sor 

a p4raaktage of eoll*tioas not exeeediug Sifteen, are availabler to vnt suhool diet&et& BeU +. MansS5eld Indepandaxkt ,Sahee& I$iatrigt (Sup:Ct~,), @B S. %. (26) 629. . 

For: the purpoae~~of this opinion'me wi&l c&J the firm 

aoh co&ranted with th&euhcol district "X and cimpex@. 

TJae ccntract itself is titmen the distriat,. acting by end 

Mogb its beard OS trusteea,~ and X and Company. It 1s elgned ia tbs aeae OS ~the dlatrfct by the truetees~ and X and come 

paay ~byXI 

1 and Ccmpany 5&tian doaliag la &&&al aeeuri~ 

t5e8kPnd tax mattera.~ P'5S Uatad aa its prsqideat and X 

a8 its attorney,~ The oontract oalla Sor thS cqap2.lat5on 0s 

a deliaquent t&x xwcord, the making of rbatmkts, the filing 

0s suits, etc. -pIis S, 4. 6, 7, 10, and Le provide 

reapeet5oe3.y as follower 

'When it becoPlsa~'ticeaaary to prepare nnd 

Silo i suit or suits for tha enforcement end 

eolleetion OS delinquent farea, penalty, intereat. and ceat,'upcn my OS anid property, 

as herainaiter prowided;Seccnd Party (X and 

Company) agrees to make and Surniah First Party 

(school diatriet)~ an abatraot to the property, 

wh5ch &all ahoy the amount OS delinquent taxe8* penalties, interest and ooat due egainat 

each and every tx-act of land, lot or parcel OS 

land, or persons3 property, situated in said 
Diatriet. whioh ah8XL ihor the eorreat do8oriptiOn 0s ruid property. th0 name OP nunen 

0s the .mner or daor8 tb8-00r, 88 well as 

ta 00-t B w ~8 0s 8xt fmt0r06ted 

petlea ,4heroin, and the naw or names 0s' 

all cutstanding lib hold4r or holdars or 

&$884 bold&b?? US hofdsr8 Of POeOrd Md dll 

.ofibr information n4oormry for the proper 

praparationoiSilinganyauitor auitaror 

the oollootion of del%nqwnt taxes, penaltlee, 

intmeat and ooa~~~'all of hlch reaord ahell 

bepeapamdattheccetandexponae of the 

6ec~ pa-ray; provided, hewever, that no _.: auitrior suita shall be filed exeopt upc~! 

+iho dire& ordeba and i.n8tpuction8 0s the 

FiretPartyha.dendobtained. (Parentheti- 

~~ eal in4errticw oprs)', 

~~~8a~t~~:rmikia~o~iilsdby 

First Party* sooon~~~Farty f&all rile ame,~ 4+- 

:'gother with all necessary petitioue, papers, 

exhibits and atatemeute~, end procure all duly 

and legally required p~ooeasea~, service and 

olkticnwith the'retum thereon, upon the party 

OP parties orning,inach property OP having.,uk 

intereat?Aerein~andSecondPartyahalldiligentlypmaecuk'aucbauitor suit6 to rwx 

Judgment and foraelesure 0s the oonatitutional 

tax lien at his, Se+cud hrty?a. coat and expewe, an4 aueh eoosii end .bxsen84 to be paid by 

8e~cndFartyte include Sinal judgment 0s sore- 

.clomare,‘ordsr ofaaloand wale 0s suchproperty 

upon~rJaieh thwcan6t5%ution8l lien la Screcloaed. 

.It la undaratood that all court coats paid 

by Seoond FartJ.ad aStenrda colleoted by Second Party or paid into the hand of First Party 

ahall be mwpaid tc Socoad Puty by First Party, 

as of end rbeni2mame are collected. 
Hozmmble f, i. hWble. page #6 

9irat.mrty may retain out 0r my man ar 

axms otwy due Soccnd Party by First Party 

rauSrie2ent amount ofmewy, in the &xdgment 

of First Party, to cover all eosta and the 

Simlpawmfmutiea0rukyauitorauita Siled 

~theorderaeSFisat?8rtyu+lauehtlse 

uSecondFarQ8hallSnrni8h~t~a 

reoeSpt 8koMng the paywntor all 60ata and 

rupnurasain.aizeh8uitorauikunybeiifBd 

~by ta~oiui swty sop and 4p behau 0s First Ru?ty, 

Vhia oontzeotahallbeinr0ra0Srcmthe6th 

day 0s Hay. 194& to the 6th d8y or May, mu, 

both 8atea inehaive, and at the expfrotion~or 

aatd period thla~'oontract ehaXi terminate except 

the Second Party shall be allowed 8l.x moethn in 

which to proa8cuta to tx3al court j\rrlgplenta suits 

riud prior to the ~6th day 0s my, 1944, t%nrina- 

,$itig date of this contractprovidad'and shall 

handle to oonclw5Qn all 8nita in rhieh trbl 

~eoazrb judgnenli%rire~ obtained during the period. 

0s this oontract and Which are appaelad by.any 

~i-tY* 

- 

*At ths tanainating date 0s this contract, 

MayS, 1944,Sbecnd Farty,~iran~hiareportaand 

records of m&mid delinquent tax&a availablo to 

him. ahall pmpare and Slle with the Board OS 

Trudeea of tha Keaedy Independent 8chool Diekietareportahmixig thocomantof texea ap- 

,plioabla to the terms of this contract, the amount 

coUaoted and tha ,spount uncollected. Said repotit 

ahall further ahow aepamtoly the uncolleoted taxes ior mhieh auit~haa been filed end cemied to 

Sine& Judgment, the mcollacted taxes for rhfch 

spithaabeenS%ledendnotcerr~edto final judgmeat. end thouncoXleeted taxes Smwhichno ~auit 

haa beonSiled, &&ahemcuntarhon a-dup shall 

ropreaent the tokluncollootad delinquent tarea 

of the Kenedy Indepemlent school District, as of 

Ilay 6, 1944, t+rmimting date of this contract,m 

. . . 
papagreph 6 provides, in part,88 fOnOW8t 

"It la understood end agramS betwema the 

.paztios hereto that First w a?dl ~otain 

five per oant (S$) of the eoerbaioa due sbecuut 

'Fuzw,~ until Firat Perty la srtiaSiad~that all 

&blitqxenttaxea are eolleeted aall taxsuita 

m rib43 md ourridl t0 fh8k fPagmai.~ 

2, 

Ihero oar8 be no doubt that the contract contemplates 

tbtll%ng and proaoout5on of ault8. There ten also be no 

'~do~u~t I and Ccmpan~,ia not en attorney liosnaed to~prac- 

* We quote tbf3 following from Qpin%on.Bmber O-2959: 

RIn ~s.43~ 0s tha pS0v.lam3 eonhined in the 

last paragraph 0s Artiele 7545. Revised Ciril 

5tatutea,~deciaioxm and malinge c~erning ule 

po~oiaewni~~~~ oourt;btomke~oon- 

++te 

to your inquiry. 

that a conmiasiowra~ oowt could not make a valid con- 

/~ tract with a person imt a lawyer en&dying an 

‘.<. ~ obli@&monthc:'partof auchperaonteper. 

‘rarr all the aervlem oontamplated & Article 

7X5& the rubg and ‘proaeout5on 0s suits, eta, 

and in our ConSorePae Opinion Ilo. SO64 me held 

~t~acontrrateodLd~tla~ybe~nnde 

b&warn a ,oounty as *first party* and tbo peraon8, one's l5eenae@ qttorney and the other not, 

u ‘uecsnd party'. va now exprosa the fbrther 

rfew that only a liaonsed rttorney may be euployed under the &tither%* OS ArtioXe 7555, 

except aa to obtain&q ab&rat+s. 9 o +P 

X la ti Useneed attorney. It may be contended that 

this Saot would prevent tae contract frana belong illegal. ille 

qtd0 th8 rabhtg a-038 opi2ti~ NO. o-197t 
l *Sinc e it. h aa no right tc practice 

2.u dS.reetly, it ewnot do so imdUect4by em&@ngal3mmmdattar~yto 

praeticel r0r 2t, 88 that w&d be a 

mareovaaion 0s @as 2.em.s 

*It haa alao beon suggoated that ii~this con- 

:~~Srut is illegal a8 to those parts thag reqnfze 

- '-llr* DHitt to practiea lw, that the balrurce or 

:She ocntractahMld~alloradtoatand, butti 

r~ltbrt~e8htmccm-8et &ould falli become 

of the role atrto&in i&3 ease 0s %on*iokr, va.~ 

w.u, 2w s. u. ,201, 88 r0w8: 

.. l ~& ...ecA ntr a m~~ baaed tip o n mopi th a n 

tu# wwider a ~ic a l~ uly o ne or wh ic h ;ta 

uaxawfbz, whothqr tiolative 9s a 8ktute. 

~‘tb4 s~,~sT, IS not diritiblo 8c 

that oale oi.3t*, .p~aicM may be e?aySoned, buttho eontmctas a whole Sa 

uzmnforeeablo~and YOM;’ 8 

The centraot~ la with X and Companyr X efnd Ccaupany 

lanotanattormeyatlawI The contract for that Poaeon 
. - 

I