The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1899-02-18
FEES ON DELINQUENT TAXES.
AN OPINION RENDERED. ny THE As
sIsTANT ATTORNEY GENERAL.
When the state Is the Purchaser the
Attorneys, ETC., Get Nothing I'm
til Land Is Redeemed.

lowing important opinion with regard 10
fees allowed county and district OFFICERS for
services performed under the delinquent
tax act was promulgated from the attor-
ney generals department this morning;
Mr. ]. H.. Galbreath, County Clark, Coz
slcana, Texas,
Attorney Generals ONCE, state OF
Toxas, Austin, Texas, February dear
Sir: l have your favor of the 18th In
slant In which YOU ask this department
for an opinion concerning the fees al
lowed you for services under the law
known as the Colduitt act, providing for
the collection OF delinquent taxes. etc.
For several weeks this office has been
flooded with Inquiries OF this nature from
OFFICERS entitled to costs under said act
In order to avoid so many Inquiries OF
the same nature, l have prepared the fol-
lowing statement, showing the fees 10
which each officer is entitled under the
law as construed by this department.:
THE COUNTY ATTORNEY.
The county attorney shall have So for
the first tract in one suit and 81 for each
additional tract; provided. that II tho
taxes. etc. are paid during the tendency
OF the suit he shalt have only 81 for tho
first tract and 81 for each tract; provided
further, where TWO or moro unimproved
city or town lots belonging to the same
person ana situated In the same city or
town, are Involved In the same suit, shall
be treated as one tract In taxing costs.
THE DISTRICT CLERK.
The district clerk is allowed $3.50 for
each case without regard to the NUM-
Der of tracts or lots involved, and when
the taxes. etc. are paid during the pen
dency of the suit he is allowed only IL,
This covers all the cost he may charge
in any one case.
THE COUNTY CLERK.
The county clerk, for making out and
recording the data of each delinquen,
assessment, and for certifying the same
TO the commissioners court for cofrectloh,
and for noting the same In the minutes
OF the commissioners court and for certi-
tying the same, With the corrections, to
the comptroller, and for noting the same
In the delinquent tax record, shall receive
81 without regard to the number OF tracts
included iu the same assessment The
clerk is not required TO record. etc, the
delinguont lists prepared by the tax col
lector for the current year since 1897
and. therefore. his fees are limited to MS
work on the tax rolls prepared from 1877
back For Ming and keeping In his Of
flee the delinquent lists made by the tax
collector for the current years he is en-
titled to nothing. For recording deed,
where the State is the purchaser, tho
county clerk is entitled to 81 and no more
THE TAX COLLECTOR.
The tax collector. for preparing tho
delinouent lists and separating the prop
erty previously sold to the State from that
reported to be sold rs delinquspt, ana
certifying the same to the commissioners
court, Shall be entitled to fee o, VI for
each correct assessment OF the tnnu 10 DO
sold and no more, without regard 10 the
number of tracts In each assessment.
THE SHERIFF.
The sheriff shall be entitled to fee OF
81 for selling and making deed thereto to
the purchaser of land that he sells under
Judgment for taxes. and 1t is the duty OF
tho sheriff to nav for the acknowledgment
when the same is made. This Is the only
provision in the Colquitt act concerning
sheriff's fees In cases that are prosecutor
to final Judgment, and reters 10 ,he ons
item OF cost only. to-wit: the selling anu
making OF the deed to the purchaser. Tne
rest of the sheriff's fees will be regulated
by the general fee bill, and be may charge
such costs for his services In these taX
suits as he would charge In any other civil
cage; provided, that he shall charge no
commissions ON GALES made under this act,
and. provided further that II the taxes,
etc, are paid during the tendency OF the
| suit he is allowed only 81 for the wholc
| case.
| All of the fees provided for under this, act
are to be charged as costs IN the case
| against the land, and will not be paid
/ event ont of the proceeds of the land
The State and county being liable for moth
| ing in any event.
The act under which these suits are
prosecuted definitely fixes the fees of the
! county attorney. the district CLERK the
county clerk and the tax collector Tor an
! the services to be performed by them IN
the whole case, but when 1t reacnen lue
| sheriff II changed only the one tim In the
fees TO be charged by him in case the SUIT
! is prosecuted TO final judgment; reducing
/ IL however, to 81 In case the taxes etc.
are paid before final judgment
Where the state is the purenaser r re
costs win be paid when the land is re :
daa,,od Nv the true owner and not until
then. t;os
where the officers are REQUIRED TO maxi
reports. the sheriff as matter OF conrse
will not charge himself with costs as nav
ing been collected in these land tax SUITS
where the state Is the purchaser uhtii he
makes such collections.
gectiop 15 page O. acts of the special ses-
siou of the Twenty-nfth legislature, 1881
proyides that 1.-The fees allowed by law 70
The district and county clerks, county II. =
torneys and tax collectors in suits 10 col
lect taxes shall be In addition 10 the maxi
mum salary fixed by this act
Tbe ofdcers entitled TO these fees con-
fond that they are Inadequate for the
amount of work required OF them, etc, nus
contention may be true but it is not Tor
his department to make laws regulating
fees. We must construe them according
io The intention OF the legislature and ae-
cording to what the laws within themselves ems YES
saw. Ii is evident to my mind that me
legislature intended that these iand taS
quits should be prosecuted and the taxes
,'iiac,ed with less cost than is ordinarily
incurred in civil cases.
Trusting this will be satisfactory ] am
.,,,s t-,,iy NJ b. Morris.
Office Assistant Attorney General