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 collectorshallbe entitled to a fee of al3dollar (&oo) for eaah COlTMt a860888Wlt O? l8tid t0 b 801d, said fee to be taxed 88 oosto 8glrrin8t the delinquent. CorPeUtM808~tU horeinUeOd 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 04nMtywhen oollmotod. Ibr tam oolleotlm of dO~qtWlttUW Ofi- 08trtO~fOX'~~ftW5- &q &Ill

dutlerNbtla# to ruch tW.8 f6~rhioh
no Qm8tifRl18 OthOZ'Vi8Opllovidd,thiltu oollector f&all 29ceive tivope oat oi 81X belinqUSZlttu.8 OOlbdXd~hiSl.*

iil'tlCd.07343, %RLCZb'S hn~trt.6 ciril 8trtUtO6, rea& In part II followsa

****

"al -8 Of this %tStb f'OZ'th0 pWPOS4l Of QOllWtin8 dollnqumt 8tateand 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 in80ftULB such 3.8lf8 - &pP=crblS."

# I

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

of' an independentaah dirrtrliot Is required to gwrfcnm t&e duties ofArtlale 7331, auprs,vhen maId statute ia lnvokodby the board of'

trWtee8 Of the indepepdwt schooldi8triCt, In8OfU a8 the SIBDe oI?B applicable to 8Wh (Lschool dIetrIot.

Your 

### aeoandqueetim relate8 to t&e compensation **pl'OV181anS Of**  &'tiGle 

### 7331,SW. Thi8 dbpsrtarntX'Ubd ill OpiplCil

!tO.0-2727 t&&t th# tu UMb88OlP Md COllMtW Oi M independeat **8ohoo1** dI8trIotWU 0ntitl.d to aO1l.at t& me dollav Se. aa p~ovidmd ia 8aldtitlale. **A** copy of 8e.IdopioIca la aolwed. ~thb)8~l'OUCQMtPXpFO88~intb ObOYdt OpietW, VO M Of th. OPblttX% tbt th. tU U8088Of md oolleotar ofM lndepaardent r&o01 dI8trlat 9.8 atitled 

## to the 0

mnpewatlaprwl&dIa 8aiclAstlalofos, amll **YL** tha dolinqwnt tax roll, eto. 

### Hovevor, he roriL6

k **paid** 

### 84haolfuad8ratherthM~uyoew~fwd8. **EeI8alra** (LZLtitlOd t0 ii'!* PO? 0-t Of ti dOIlPpP*at tru8 0OlbOt.d by himm aw8tiOa iOr th8 OOllMti~ oi dOl3.xkqUmit -8 U&d fos.

perioraiaga dutierPd.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 tXkXU8*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**  rwelvd by him. l l + ff It ahsll **be vlthln**  the dlroretiaz. of the 

### boardof'trwte*e **of** soy indepectd~tschbaldl8- triCt t0nSme 0 8888811Or Of -8 Yho **8ba11 U8W8**  the taxable **poparty** within the liattr of the iadependent schooldietrlctvlthln the CIm aad in thew&mm providedby ex.MtIng lavs, in 80 faru tbeyars~~li~ble,iUad~he~ 8ridMs~6W3ElthM bean equallmdw@bovd ofoqyali~@tioaapp0Int0d bythebuard Of trtnsteO8 forthrtpurpocle, **8hrl1** prepare thb tax ~olle of aridWtriot 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 thevbole amowt of taxes M8eeeed **by** him aa OhaWn **by** the om

### pletedcertifUd tax rolla."

w. 

### PORtAt tbt 

### Ve08\11111) thbt the OftiM Of tu O88088W &I& t3Olbf3tOr 18 OUO O??iOe ad i8 ocauplodw th8
II- );#N1101. I? this b0 trub,hi8 CMp8Q+tiOa ?OJ.&88.88- in8 4nd tSOllttCti.Zk8 tUeS M if011 U a1.lduWe8 motrining thereto 18 provided for 

### in&tIole 

### 7331,8Upm, ead in the fir8t 8enttmoe ofArticle 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 Itvould 8ppWr th8t tbe l.Ut two 8atmOOe ofbtiole 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 taxe88hall~oeIirsr ?# Of w0 pr CtOItt Of the win010 8WNbQt Or

**Tae shoptalr**  k88i8tMt