OFFICE OF THE AITORNEY GENERAL OF TEXAS 

AUSTIN 

: . . 

369 

~ozmrable W. P. Ilsmas, Jr. 

gnanty Ancutor 

PJrW QoantY 

a4Iutlptati, Teaa 4-3089 
youorabl+ W. P. Kerns, Jr. - page 2 

can the publidmr be cum&red of the peymmt 

of his serviceeJ, axxl aleo, hm 01111 the eherifr and Motrict Clcrl;: be assur& or their 

paysent? (I) Can the County le&ly $ao~- 

antee paytuent of publication eostet 

*Alec, +mther problem with which we 

are cmfronted le thlet About B sWMm 

ago, a nna#%r of out-Of-cOuM+y popfbrty 

owners were maed on dslinquent taxem,,th&r 

adilrasfiee b&n& unmnornr at th6 time, aml 

were oited by guiblit%tlon. Pefore )u&g8u3nt 

W&S taken, sovGWI1 Gf .the owmrs Can13 in 

ani; paid the Tas Colieotor, paying the tar- 

%a only, with n0 paymnt made for ooeta alms&y Lnourred ia aonneetion with th8 otite. 

(2) Xe the tas oolloctar liable for 8u8h 

aoste, hating fa&lsd to aolleot these at 

the tim he emepted ptqment for the taxes, 

Thll% the l&its R%r% p%nlungr 

fibuah n&ices shall be pubU&ed in 

BOBID nerplpapfar puburrhea $5 the caunt~ al 

rrhioh the pro rty IS lecratad oni3 tiw n 

week for tvo oormtrautS.v3 weeks, the 

first puhlioation to be not lees than 

rourtean (24) a.wa prior to the flret 

day of the term 0f oeurt CO rhioh Peturnablo~ and the offiiiavit si tha e&tar or 

~prblisher of the newspepor &%ag tha 

datss of ptblicotion, to&&43r niti: a 

prknted copy off the ootise as plbltehed, 

attach%& to such notiacr, shsll. coIIat%tUte 

sufflcdent prod of due publication When 

returned a ud P iled in c o ttr t l ZIP thW6 b e í I 
2onorablo 8. P. Kcrms, Jr. - page 3 

6uc;1 insertion 2~4 be taxed for publishing 

ssid notice. If the pIbHoaticn of mah 

notice can not be had for eunh See, then 

service uf tha notice herein p=wi&xl my 

be wde by pasting a copy at the Cowthouse dooi" of the county In which the cult 

is @8lld,l~~ Such notJ.oe t0 b% pst8d at 

lleost f’ourtoon (14) dap :ribr to the first 

day of the term of court to Which it is rst~urllabla.' 

iphi statute mk3s no expmoo prfmiefon for 

liability for suoh publi&er*m fee. 

Aef'errhg to drti~le 7342 of the Ueviaed 

Girl1 r)tatutem, a sinlilar if not idontlcal statute am 

that above quoted, the Court Of cfv%l Appaals for the 

2otenth Distriot has ezxicl: 

.Th.le astute gitcto ths county no 

authority to gay a uevsprqar t&3 fees 

tor tha gublloation of th% citation &XI 

tax 8Uit6 citing ua‘lmom aad non-reald.ent oum~s, but podders that m few 

may be taxed (erideritly as costs in the 

8u.a) 8 Pn.2 the Co5d5&lsol.wrs~ Court A8 

given no authority to pay for the p&l%- 

oation of suah citations out of fuxula 

of t!m c#untF derived fron: any other 

SOUFOB ." (N-vsFron Eub . co. v . mtahiu8c?n C8untg, 45 8. PI. (2) 551, Iwlt 

of %rTor reflmd) * 

ThLs quotiation answers your first quet3tion. 

Your second questiaa should also be ana~erad 

in the ne6atioe. men thou@ it should be hekl that ft 

was tlm ColleotoPte duty to aolleot tha oourt Costa at 

tha tima be roo&.wd tit% peymfmt far the tens8 proper, 

nmertholess, it doea not follow that thd, Colleator, 

would becom paremally fi&Zo for mch @oats. 'Wh%th%r 

the etato and oountg are entitled to oolleclt ooste, and 

if SO, hat costs, ronir&m to be deterz&md *n the pending suits, if they are panU&ng, ervt if &dgm%nt has been 

rendered, then the judgwmt ltself has determinsd suoh 
storable W. P. Horme, Jr. - m&;e 4 

g&air. If suchtaspayere are sdjwlgmlto p3y such 

Goats, they rrpP be CG~h3GtGd =ithGUt hiadrZillGG W&&tgoever by rewon of the propayinent of the tam30 proper, 

and the failure t0 pay th0 GO&S. 

XII this oonneGtioIl your isttcnt10n is Galled 

to SeCtiOns 8 aad 9 Of btiCl0 734Bb (sUpi%) eSpeOiall,y providing ftr the paymnt o? GoStS and espmmes 

first out of the pPOOeOd8 of any eale at forecloSUre. 

Your letter iqaJlem, perhaps 8 further queat&on with respect to tho collection of officers' fee8 

j,n aoIlneotion with ouch tax sIltits. 

drticle 73~33 of the Rerimul Clvll strtut&S 

ymideer 

*In eaoh oaee ouch fees shell be 

tasod as GO&t8 ogoinst the lard to be 

sold uoder ju~nt for t-66, srrtp 

pew out of the proce6ds of sole of 

0am after the taxes, penalty amd Int8PeSt due thereon are pe%d, and &n no 

ease ohall the state or county be 

l&able therefor,~ and hererlnthie qneotion find6 

ite anewer*