**M h**  OFFICEOFTHEA'ITORNEY GENERALOFTEXAG
i **AUSTIN**

**iWGWINN**wlaumouBonorableQmn Ii.

Davidson CountyAttorney liookley

county iavellend,

Tom38

Dear Sir: \

tax attorney.
160 the folloving

love& the 8 to terW.neteon 8lonexr'Court of
ea into a eontreat The oontraatfolThe tax colleotorin

torneynov seekdoommlsslona for the last four moathe of the aontreat.

You lnqulre:

al. Ia the eatlon of the foxmer Tex Calleotor in not payi= the oomml,s*ione for the last four months of the oontractcomluaiveI or vould the

### 706

C&lrrloner8~ Court, if reid Court vero oonvlnoed the clsim vers just and unpsld,have authozlty to revi*e ths act8 of ths ¶%x Collsatorafter the oxplrrtlon of the Contract?
'2. If 8aid Commi8riamrr~ Court vere authorloed and 8ev fit to allw the alaim, vhat vould be the oorroatpxooedurefor payi- sald olalm on the ooml88lon8 Sor the oounty a8 veil as State Delinquent Taxes upon vhloh old&~ ir based?'

The contract in quertlonprovideo, inter aliar

NClau8eVIII. Plrmt Party agree8 to pay to **Sekcoad Party**  88 oostpenmtlon **ior the**  l

**zvloes** hereunder required 7& per oent (not to **exaeed** fifteen (15) per oent) of the **amount**oollooted0r all delinquenttaxer,penalty and lntezrest Of the year8 covered hereby, aotuallyoolleotedand pald to the oollwtor of taxe8 durlrq the texm of thla oontraot, of whloh Second Part7 18 inetrumentalin oolleoting a8 evldencmdb7 copie8 of oOmunloatlon8, tax notlaer or abbrtraot8 filed vlth the tax aolleotor prior to the payssnt of ruoh tax, lnaludlrrg aollo+ tlon of teze8 on propertynot appearingon the e8- reo8mentrolls nor 8hovn delinquent **but** vhlah vould have bvsn so l

hovn haU lt been propsrlyasseoasd, dlrowered br 8oid Second Party, a8 and vhen oolleeted, follov%ngthe end of ecrsh month vlthin the period of tblo oontraet,

### .?crcwdingly a8 the oolleotor maker up hia monthly report83

. . . . N

. . . .

‘Clause XI. **At** the end of l aoh month, or l

e moon thereaftere8Ou tax oollector8hall have mede up hi8 report 8hovlxq colleotloni, m&e for 8uch month, said Second Party shall have acsess to raid report find

8hallby coaparlsonof the seme vlth hi8
ovn files or record of aervlce,oople8 of which he has filed with the tax aolleotor, make up in triplic&te e report of oollectlomi**out** of vhioh he 18 entitledto ooami88ionunder the term of thl.8 contract. Seaond Party 8hall alao have aoae88 to the collwtorfs reaeipt8for 8wh oolleotloneend ahall, in hi.8

reporto to be made on forms furnished

### 707

HonorableSum ii. **~vldson, page**  **3**

by the Coaptroller,8hou each geer **and the**  taxes collectedthereforon a separateline, After the reporthas been Signs& and svo&*ti by Second Party, two aopfes of the **same ahal**  **be he**  llvrred to the 2%~ Collector,ona to be ettaohbd to and sent vlth the Collectorts monthly report to the Comptroller,

the other flied in the Colleotor's offlce,and the Wrd copy to be retainedby the Beoond Party.
"ClalweXII. Eaah aonth, after havlzq reoelved coples of the **oontroator~8 report**  **es provided**  **f0r In**  the preceding seOtlon,and Oheoked the IlEt **of** taxes shown thereinvlth his ovn report and vlth copies of oommueloation8 filed vlth him, aliprovlded for in BeotlonXIII of this oontraot,and after having verified the oorreotnerrof ooumlsrloru alrUne&, the oounty tax aolleotm is hmeby authorlsed or&red and dlxeated to dedwt the above **SW** olfledper oent of said taxes,penalty arid interest, oi. 8uOh amount a8 oan be anowed under the po&ty **a& interest**  **restrloti0n, to**  **Vbloh &a&**  Party **is** entitled,and to pay the **88~** to **him, tie88**  **other vise**  herein directedand to take his receipt **as** provided for on Form 107, Contrcrator'r Report, vhloh vhen received in the Camptroller's offloevlll be the Comptroller's

rruthorlty

to allow the **raid** tax oolleotorbr&dlt for-theamxmt so pal&j proiided, thet the tax col;leato~ before oomplylqgvith the **prOViS4iOJlS** Of this 8er;fiGII 8h8ll flF8t S&tSfy w self that the 'J;iad r-tired of Bacond Party under the **~rOV181OM** Of SectionX **Of this**  ~OOtltrOOt **MS** been approved and plaoed on reaord In the offloe of the county c3erk; an8 it **is** here further **provided,** that ShOti&my **qUeStiOn ariSe**  @e@rding ~onrmi88iOn claimed the tax collectorrhall vlthhold the paymmt of SUoh comml88lonor en amount equal thereto, placing the s8me in esorov, and apply to the Btate and county,aocordinglyaa they may **be** effeuted, for lnfomatlon and direotlonas to the proper amount of commlsaiondue to be allowed under the terms of tM8 contreat.
'ClauseXSII. In order that the tax oolleotor may be able to verify and attest the oorreotnesr of ao~n~isslons

claimedby Seaond **P&rty, as**  **evldenas**of rervloe **und** to entitlehlrmto the oa~Meloa8

providedfor in th18 aontraat,**Seuond** Party 8hall Sile with the tex collectorprior to tkme **of pay**  ment, **oopies** 0s **auuh** cceumunfwtion8, tu **nOtiOe8** or abstractsvhich -11 be premrved by the Eu oollector in 8OIPb

sy8tematlcal

**0rQr** as vlll m&e them easily OoOe881ble

for the purpose of v0arimi08i or fW SolBe

OthM V8 bO l8 the SsrpSMyhrVO illOa80 it beocws neoerearyr0r the aounty end State **to** buy in 8WJh propertieset tax 8ales1 ti8l.d oopy or aoples eh811 el80 oontaia such i&.wmatlon or reference as vi11 enable the tax oolleotorto readily locete the tax es it appears on his delinquentr0nlu u&l/or delinquentreoOrd8.m
Under the term of the mntrwt the ill&q of sooth4 **reports** by the tu attorney 18 

### l xprese4 me&e 8 Oo3uUttenpPeOedent to h&S receivingampeJ&eation, for the tu @OlleOtor18

‘author18e6, ordered aad dilated” to dedwt the attoIwx’ 8 mmmi88im. rr0fi3

th0 tu r000ipt8 q %ft0p hov

““ f **maefved oopler**  0s **the** **camtreotor*e** **report.** Noreover C euse ,XIXI l rbOd.ie@

Still MOthOr SWh OOpditiOOby St&n& thet "to emtitle hiiE

t0 the O~SSioIU p~?OVldnd **fOP** in this 01~3tr~%t, seoond Perty 8hall file vith the tat oolleotorprior to tl&s
or payment, p&es of rueh oo8muuloetlone, tBx notlaee or ab**stract*.**

**. .**  Also, a0 4 preatloalmatter, it l.8 only after the
**tax ettorney**  has filed the required lnformatlonthat the tax oolleutor aud the Comptroller ore able to aroortairr the proportion of the total tax oolleotlonr vhloh the attorney~hor, been S.nstrumautal in obCeWng, arid the nature sad amount thereof. =-11Y, uutil this Infornatlon18 rweived, the tax oollsotorhas no basic for ascertaining vhat mount, If any, should **be p&wed**  In **OSoPOV** pend.i~ the **SOkltiOl3** 0s **any diSpUt0**  **VhiaIl might**  uise in oonnection

vlth the aom&sslonr.

SInoe the tax attorneySalle& to rariii these oancUtIon for the laat row months of the oontreot,vs ore of the opinion that your tax oollectorYes fioPreot ln falliag to pay 00wif88iO~ iOr this P?Wiod. We are further of the opInIonthat Vtth respoot to the **perrorumnw** or these oondltlim8time is 0s the easeme, and that such oondItlon8amnOt **POV** be 84tiSfied. We **quote** from 3 Ylllistonon Contreot8, ) 846:

?&en it le 8eId that timr, 18 of the esoonce, the proper llreanlng of the phre8e Isthtthe performanos by one paPty at the time 8pOOLflOdin the

I F

## c

oontraot oruithiatheperiod

apaoifud in the oontract i8 886entiallp order to en&lo him to re- -quireperformanoefrom the other party.'

In 10 Tax. Jur., 4 239, p. 417, the 8uthor 8tate8t

'Whetheror not time 18 of the e8aenue of a contractdependa upon the lntantlonof the partfu. %'he qtW8tiOtt

i8 **POlOlV& UpOn**  **OOM~del ’** **RtiOA Of**  **t&8** langulgeu8ed and the attendantoirounutmoes. OrdtMFil$'time 18 **flOt Of**  **the B888DO8**  **Uld aI3**  **intMi** tion to make it 80 nu8t be cle4rlgmM1fe*te&"

We f&l that ruoh P nurife8tatiOni8 p?e8eRt ia the astiantcontract. In both Cleuee VIII and Clause XIII ue find the reqtalremant

hat oopier Of 00PIPUUiO~tlOlX8, tax notwe or abstraot8be filed "prior to th8 PrySent of 8Wh tax," Vhlle In Clause Xl we fintl the furtheter rewirement that Um tu kttorimy' monthly reportbe aomplledand beliverod "8t the end of eaoh month, or a8 8oon thereafterau th8 **tar** ooneata ehan have wide up hi8 report rhoviag oolleotionr made for rush month." Uplicit in the8e requirements **6nd** expliolt in the languqe employed 18 tha fact that tardy oonformtmoetherewPit& motid dirrupt arid

**to** a large extent thwart the mtirt, mhems establl8hed by the oontraotfor the aocortlinlng and dedwtlng of the attOlWy'8 Coloi88im8.

Iknwover,under thl8 contraot the nttoFnay*8O-8- sioruuere 'i'&

per cent *of tha amount colleotedof al2 &e&aquent taxer,psnelty and lntera8tof the year8 oovtired hereby, aotunllyoolleotedand paid to the oolleotorof t-8 &mm the tsm of this oontraot." Clearly under thi8 p~ovlalonand under the remainderof the aontraot it W*8 oontwlp~ted that 8UCh oorrmiraton8

be paid and deduatad from the tax monegrractually reoslvedQ8 a HJ8tit Of the attOrIWy8OffOrtbr title16 7335, V. A. C. S., Morrisonv. Lane, 157 9. X. (2d) 466 (Clv. App.

The ttsCsrt8inin&

Of such lnOnSy8 the **a<hOrity fO2** **’ the**  %&ioz~~ therefrom,and the obtalnlng'of credit for the deductionfltrom **the State**  **’ 8**  **share of**  such funda all %re sxprerrly predicatedupon the tax attorney'sparforlsaaoe in a timely t88hlon of tho8e condition8 VhMh the contractmade 8 prerOqti8ibto hi8 reoelviagcomperucltion. His failure to gmrfOlW such GOUditlOns make8 it lllIVO88iblo n%? t0 adh&'e to the term8 of the contraotby oompeluating him from the tax receipt8 for Whose collection he might have been r%8pOIWlble,since such reoslptrhave long rri&mbeen repprtedby the tax oollector and trWttsd to the appropriate B tat+ and oounty fwwis.710

**Honorable &IQ**  **&** IhVid80~1, pa&$@! 6

noreover, even if thi8 had not o0otarred, it would now be possible to a8certaln the taxes collected by the attorney since no Copies of notice8, eto., have been filed to make polrsible such aacertalnment, While t0 allOU 8UCh AOtlC88 t.0 be filed at the prerent t&me would be to open the door to which the contract sought to prevent -- the filing of purpo ed n&Ices and oomxunicatloa8 to thore person8who had atie& paAd their tiUe8. Finally, the oontraot it8ol.fcontained an orpro tertinatlon date, Eeuamber 31, 19421 the pre8enae of 8uah a date evldenoerr the intention Of the paPtie and proridled ample notice to ti attorney that all act8 required to be done thereunder should be coinplatedat that time. Consequently, we feel that the intention of the **partie** and the alxcum8tume8 attendant to the formation and **operation** 0f the ooptract oompel the o~aolu8ion t-t tm wa8 of the e8euaoewith re8puat to the parfmmanoe of the 00nditlon8 relating to the mmp6n8ation of the tax attommy.

Since the tu attorney har never. 86timfied ruab aandltion8 and is now preoluded from rati8fyu them, it follmi8 that ha has not and aennot obtain a legally enfoFcrable olaim h~:8Hockl%; W&y8~lth rIBspOt to the aaPrrl88loru vhiah the oourtty

auditor aazmot approve 8UQh &.tU (&tiCle8 166i Md 1661, g. c. 8.) end th0 0-W SiCUWX’8 ’ OOWt 1s WithOUt t0 OX'&* it8 PpjWOVti. Cameron county v. Fox, 2 S. W. p.): Howard v. ii8Ild8I’8OXl County, 116 S. W. . Thi8 OODtth8ilXl arake Wltl8Oe88Uy M &X8WOF t0 YOUr 8OOORd qW8tiOIk.

**Trusting that**  **the foregoing**  **fully** an8wer8 **your in**  **gulry, we**  **are**