**OFFICE OF**  **THE AITORNEY**  **GENERAL OF**  TEXAS
**AUSTIN**

:

. . 

### 369

~ozmrable W. P. Ilsmas,Jr. gnanty Ancutor PJrW QoantY a4Iutlptati,

Teaa 

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

can the publidmr be cum&red of the peymmt of his serviceeJ,axxlaleo, 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 

### ownerswere maed on dslinquenttaxem,,th&r adilrasfiee

b&n& unmnornr

at th6 time, aml 

### wereoited by guiblit%tlon. Pefore 

### )u&g8u3nt W&S taken, sovGWI1 Gf .the owmrs Can13in 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&itsR%r% p%nlungr

fibuah

n&ices 

### shallbe **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 ootiseas plbltehed, attach%& to such notiacr,shsll.coIIat%tUte **sufflcdent prod**  **of due**  **publication When**  **returned** aud Piled in c ottrt l ZIP thW6 beí I2onorablo 8. P. **Kcrms,** Jr. - page 3

6uc;1insertion 

### 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 lleostf’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 sinlilarif not idontlcal statute am that above quoted, the **Court Of**  **cfv%l** 

### Appaalsfor **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.entoum~s, but podders that m few may be taxed (erideritlyas costs in the 

### 8u.a) 8 Pn.2the 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

answersyour 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, wouldbecom paremally fi&Zo for mch @oats. 'Wh%th%r the etato and oountg are entitled to oollecltooste, and if SO, hat costs, ronir&m to be deterz&md *n the pending suits, if they 

### are panU&ng, ervtif &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&&t**  goever by rewon of 

### the propayinent of the tam30 proper, and the failure t0 pay th0 GO&S.

XIIthis oonneGtioIlyour isttcnt10n is Galled to **SeCtiOns** 8 aad 9 **Of** btiCl0 734Bb **(sUpi%)** eSpeOiall,yproviding ftr the paymnt o? GoStS and espmmes first out of the **pPOOeOd8** of any eale at forecloSUre.



### Your letter iqaJlem, perhaps 8 furtherquea

### t&onwith **respect** 

### to tho collectionof officers'fee8 j,n aoIlneotion

with ouch tax sIltits. 

### drticle 73~33of the Rerimul Clvll strtut&S ymideer


### *In eaoh oaee ouch fees 

### shellbe tasod as **GO&t8** 

### ogoinst the lard **to be**  

### solduoder ju~nt for 

### t-66, srrtp 

### pew out of the proce6dsof sole of 0am after the taxes, penalty amd Int8PeSt due 

### thereonare pe%d,and &n no ease ohall the state or countybe l&able therefor,~and hererlnthieqneotionfind6 ite 

### anewer*