HcmorableRalph Lap& Page 2 

&ld for iSSUb l'Wdpt8 OC OeFtif%~tO8 Of 

redslaptiar fOF PZ'OpOl'ty 8hWfIk m tb PlmWl 

delinqwmt list, the tax collector shall be 

entitled to a fee of al3 dollar (&oo) for 

eaah COlTMt a860888Wlt O? l8tid t0 b 801d, 

said fee to be taxed 88 oosto 8glrrin8t the delinquent. CorPeUtM808~tU horein UeOd 

OsglS th0 &kV~torjy Of ali pl'OFIWtie8 oyllbd 

bgSn IndIvid\ulfO~~ CSIOPW. RlOVid& 

th&tianO MS. 8&n th0 8-t. OF WWtyk 

liable ror acid see. Pbrohwkingup8ndtakiagOffdsi%1~q~3iOjr~ 8OPIbI%ting~d~8oIwLtJ 

VIziOW tlWOt8 OF eaah U8,8~t;JZ'&lWb~ 

the la%.8 thwem, osrvpgine 

8tlSOtnWbW8 Or 1OtUtdblOOk XMAEbW8 ad OOSpilingtaedelalqu8atturocarrdhorola~ 

tobeo~iledvhawvovtshare 8haUbeuuruy 

M tuOJsrrr8 Of~ktU@8tbtbTO~Ot~ 

laoludedln the&lsnquQtrooo%l, the tuoelleotor 8b11 b pCra out of the mrrl iuad of 

the wunty, flrt, eat8 icar wchnittrallne of 

the wlf#Sal O? 8uOhdO~inqgart ZWOOzd, not ttb 

UCr+Od tV.ZktJ-flV0 Oat8 f8l' w Gil8 t‘%'Mt W 

tLb8tlocrt l'Wt.Wd, ~tU#QWd ddilkfJtW%t ard Q#L@d 

by am tupayery mwh fw to bo taxed a8 owt8, 

andtobopaldbaekiatetho~e=lfwdoithrr 

04nMty when oollmotod. Ibr tam oolleotlm of 

dO~qtWlttUW Ofi- 08trtO~fOX'~~ftW5- 

&q &Ill dutler Nbtla# to ruch tW.8 f6~ rhioh 

no Qm8tifRl18 OthOZ'Vi8Opllovidd,thil tu 

oollector f&all 29ceive tivo pe oat oi 81X 

belinqUSZlttu.8 OOlbdXd~hiSl.* 

iil'tlCd.0 7343, %RLCZb'S hn~trt.6 ciril 8trtUtO6, 

rea& In part II followsa 

**** 

"al -8 Of this %tStb f'OZ'th0 pWPOS4l Of 

QOllWtin8 dollnqumt 8tate and am=%ty ISXOO 8PO 

by this lavwde rvailebla ferr,eadvhen inwaked 

shall be rpplled to, the eollwtlar or dellnqurrt 

t8xe8 oScities aadtonrrr and hla?8mdotxt8ebml 

districts in80ftU LB such 3.8lf8 - &pP=crblS." 
I 

It 1s OW apiai~a that the W mUO88tX &id oolltmtor 

of' an independent aah dirrtrliot Is required to gwrfcnm t&e 

duties of Artlale 7331, auprs, vhen maId statute ia lnvokod by 

the board of' trWtee8 Of the indepepdwt school di8triCt, In8OfU a8 the SIBDe oI?B applicable to 8Wh (L school dIetrIot. 

Your aeoand queetim relate8 to t&e compensation 

pl'OV181anS Of &'tiGle 7331, SW. Thi8 dbpsrtarnt X'Ubd ill 

OpiplCil !tO. 0-2727 t&&t th# tu UMb88OlP Md COllMtW Oi M 

independeat 8ohoo1 dI8trIot WU 0ntitl.d to aO1l.at t& me 

dollav Se. aa p~ovidmd ia 8ald titlale. A copy of 8e.Id opioIca la aolwed. ~thb)8~l'OUCQMtPXpFO88~intb 

ObOYdt OpietW, VO M Of th. OPblttX% tbt th. tU U8088Of 

md oolleotar of M lndepaardent r&o01 dI8trlat 9.8 atitled 

to the 0 mnpewatlaprwl&dIa 8aiclAstlalo fos, amll 

tha dolinqwnt tax roll, eto. Hovevor, he roriL6 k paid YL 

84haolfuad8ratherthM~uyoew~fwd8. EeI8alra 

(LZLtitlOd t0 ii'!* PO? 0-t Of ti dOIlPpP*at tru8 0OlbOt.d 

by him m aw8tiOa iOr th8 OOllMti~ oi dOl3.xkqUmit -8 

U&d fos. perioraiaga dutier Pd.Stim#j to 8Wlhw8 fOPWh%oh 

PO '3~~WtiW 18 OthMWi80 ~OVidOd. 

I 

In MW'W~ YOW thild QUO8tIaP, WO 

9" 

to from Artlale 

2791, %Bl7.l~‘8 Annotated Clrll Statutea, W lo1 owea 

“%kO di8tX'iiat tXkX U8*88QS Wtd OOllWtOl' 

almllhwethesupovsr~dahallpsricpAtbo 

8ILBI dUtie8 With NrOP8QOO t0 t&I U8088WItt ~6 

OOlhCtitXiOf t8XO8 fOrf%M 8&001~*8thrt 

are oeafemedby lw upon the oItyamr8ballof inmrporatedtwna ar vIllrgos,midko sbllreWiV6 Swh caaqMl8atiCIO for hi8 8Orrioe8 U t&MB 

board of trwtees nng 8.llaw, mxaapt In altlos 8m!l 

tme provided for,notto exceed four pw mait 

of the vhole unctwllt of tutB8 r welvd b y h im. l l 

+ ff It ahsll be vlthln the dlroretiaz. of the 

board of'trwte*e of soy indepectd~tschbaldl8- 

triCt t0 nSme 0 8888811Or Of -8 Yho 8ba11 U8W8 

the taxable poparty within the liattr of the iadependent school dietrlct vlthln the CIm aad in 

the w&mm provided by ex.MtIng lavs, in 80 far u 

tbeyars~~li~ble,iUad~he~ 8ridMs~6W3ElthM 

bean equallmdw@bovd ofoqyali~@tioaapp0Int0d 

bythebuard Of trtnsteO8 forthrtpurpocle, 8hrl1 

prepare thb tax ~olle of arid Wtriot and rhrll 
duly alga and certify 8am to the oountg tax 

oollector 88 provided for In the 8Wt3tMMibl8 

artlole. The soid amwmor of taxes shall receive 8 fee of two per amt of the vbole amowt 

of taxes M8eeeed by him aa OhaWn by the ompleted certifUd tax rolla." 

w. PORtAt tbt Ve 08\11111) thbt the OftiM Of tu 

O88088W &I& t3Olbf3tOr 18 OUO O??iOe ad i8 ocauplod w th8 

II- );#N1101. I? this b0 trub, hi8 CMp8Q+tiOa ?OJ. &88.88- 

in8 4nd tSOllttCti.Zk8 tUeSM if011 U a1.l duWe8 motrining 

thereto 18 provided for in &tIole 7331, 8Upm, ead in the 

fir8t 8enttmoe of Article 2791, aupm. Houever, Af the 

tUM W 888Ci8S.d w 8 8pOOi4L1 U8088Or Of tb iadepead4nt 

8choOl &8tti@t, bat COllWted w the OoUatJ tu OtikMtW, 

tha It vould 8ppWr th8t tbe l.Ut two 8atmOOe of btiole 

2791, supra, vould oartrol e8 to the emomt'oS aw@mutIan 

the UIOSaOP 8hA11 SWCOiW. t'h@ lUt 88ZltfUkOO Of 8aid ~tIOl0 

provid.8 that"tha sridama88or OS taxe8 8hall~oeIirsr 

?# Of w0 pr CtOItt Of the win010 8WNbQt Or 

Tae shoptalr 

k88i8tMt