4ionorable~Sama C. Gillfland 

county Attorney 

Deaf SmO$h County 

Hereford, Texas 

Dear 8ir: 

OFFICEOFTHEATTORNEYGENERALOFTEXAS 

AUSTIN 

r ta0e 44u44t4d in 

ax suits on real prothan by sttit? 

6 15, 19j9, the rwelpt 

artment,*hereln you 

requmtourop to cur opinion Boo. O-860, 

which applies 

perty and the a 

ti4Xk8 U~~SrSQ?Zdl. PrOer Artiole 365, Revtied 

Civil Statutes, 19 Or OpiBfOB O-660 read68 

attorney ie allwed the ten 

ded for in Article SSS, Bstan money collected through 

ix suite againat personal property. 

owerer, is not to be ineluded with the 

in Uete~ag the 

formation, we herewith enclose a copy of the 

Kith further reference to your letter, the rollowing 

queetiorjs are taken thcrefrora in answer to nhioh you request our 

opinion:' 

w~~ee this right to cOmissi0n attaah only ii suit 

is rii4d, or does it attaah v&en he i4 instruetsd by the 

cozmtd.esionars* court to oolle~et the spealfisd taxe6, and 

eo notifies the~tax defendant? 
Hon. Jam46 O. OiLliLanU, Pa,98 8 

Way the oommi66ioner6* 4ourt oontraet, ror a peroentage or the taxe6 oolleoted, with the county attorney 

to eolleat dell.nquent tax46 on real property Where it 16 

done otherwl6e than by suit?" 

k6 to your first question, in all oases involving 6uit6 

for delinquent tuea on r441 e6tate or personal property, th6 filing Of suit is a neoeesary pre-requi6it4 to entitle the oounty 

attorney to the fees a6 provided ror in Article 7958, a6 aespded, 

Revised Oirll Statutee, 1925, oovering r4al estate, and suoh oommliseion6 allowed on .peraonal property under &t$ole 335 in 6aid 

6tatute. The tax oolleotor ie primarily charged with the oolleotion oft all t(LIEe8, both ourrent and delinquent, and he doe6 

allneoeesary work In the preparing oi the lists, sending out 

notices and other prslimi~ary work preparatory to the ill&9 o? 

erlit by a oounty attorney for which serrlaes the law provides 64xtain 

fee6 to be allowed the tax oolleotor. Statute6 preeoribing r446 

ror public orricere are strictly oonstrued and a right to fees may 

not rest upon implication. . . 9(; Tax. Jur. I9 105, p. 608. 

You will notethat Artiole 1352, a8 6mended, r4adn in 

part 66 r0ilons: 

"The county or dlatrict attorney ahall repremnt th& 

State aad OouBty iu all suit6 against delinquent t6XpaJer6, 

and all 8~616 oolleeted'6hall be paid over lmuedlately to 

the oountp oolleotor; ; ; Provided, that the is46 herein 

provided for in aonneotion with delinquent tax Mit6 shall 

tonstitute the only fess that ehall bG charged by maid 

0ifioera for preparing, filing, instituting, and pr464cuting 

suit6 on delinquent tare8 and seourlng collection thereof, 

and all laws in conflict herewith are her4by repealed. . ." 

You are respectfully referred to the above artiole whieh 

provide6 the ouly fees payable to the oounty attorney In oonneation 

with delinquent tax suits, end it being the duty of the county 

attorney to represent the 2tate end aounty in all such suits, 

there ia no authority for the commlesioners* oourt to enter into 

contract or allow additional oompeneation other than that provided 

for by statute. 

Kavin,9 dieouesed both of your questlons as pr46ented, %t 

is, therefore, the opinion of this Department and in an6w4r to your 

flret question, the right to comm~aslons under the provision8 or 

Article 535, kevleed Civil statutes , 1925, in delinquent tax suit6 
lion. James c. ~llllland, Page 3 

Oor*ring personal property, only att60beszup0&&e filing Of at68 

ad in answer t0 your 64Oond qU46tlOB, Artiale 7338, a6 amended, 

lbt6 oi.1931; 42nd Le&3latUr4; provides the OBly ie46 oh6rwb1e 

by the oounty 6ttOrQey for preparing, filing, iQatltutiB(l ana proaemrting delinquent tax 8uit6 on real estate and ssaurbg a oolle6tlon thereof. The commi66ioBera* Court i6 not authori6ed to 

ooptrect with or pay to a county attorney a peroentage Or such t6xe6 

oolleoted. 

Yours very truly 

BY 

APPROVEI'~ 29, 1939 

-*---Y 

ATTOFSEY GXNZRAL O*' TMAS~