The Houston daily post. [volume] (Houston, Tex.) 1886-1903, 1902-12-27
THE FEES OF COLLECTORS
AN OPINION RENDERED BY THE AT
TCRNEY GENERAL.
They Arc Entitled to One Dollar for
Each Year on the Delin-
quent Tracts.

Austin Texas, December 90 The follow
Ing letter was received by the comptroller
today from the attorney generals office
and is OF interest to the tax assessors and
collectors Of the State.
The question upon which tho attorney
general advises Mr.. Love is one which has
been the subject of a very volumlnous cor
respondencc between the controllers md
assessors for several years. and settles a
controversy Of long standing between the
State and county officials
Hon. II. NJ. Love, Comptroller Capitol.
Your letter Of December 10 to tho attor.
ney general came duly to hand. You desire
tho opinion OF this department upon the
question whether the collector Of taxes ia
entitled to a fee OF 81 for each year for
which tract of land may be dclinauent
since and including the year 1850, aud fur
Their, whether such charge should be made
where the delinquent tax record has been
prepared I'm accordance with section 3 OF
chapter loj, acts Twonty.Hfth legislature,
ana whore the collector who prensred
sucb delinquent taN record was paid den
ME sum for such work by tic commits
slonerS' court ana further In case the do
llnquent tax record bus not been pTcpared
whether the collector Is entitled to the fee
Of - for each year far which the land may
be delinquent
You refer 10 the case Of the State VS..
Wolrc, 81 $. w. Rep, p, G57, In this case
II rs Impossible for us 10 determine Whcth-
cf delinquent TAX record has been pre-
pared for Frio county by the collector, uu-
der contract with the commissioners court
as contemplated by section of chapter
JOB, acts Twentyhfth legislature, known
as the delinquent tax law,
IL such a record had been prepared, the
liz nd a.
made IN said law between delinquent tax
record, which was 10 be prepared !nclud
ing delinquent taxes for the years 1855 To-
1896, Inclusive, and q DELINQUENT lst. as
contemplated by section 10 of the act
which list would show the taxes due for
the preceding year only, and making a
separation of tho property previously sold
70 the State from that rcDOrtod To ho sold
as delinquent for said preceding year
1t Is very difficult 10 reconcile the vnrl.
Gus provisions Of this law. The court, In
the case above referred TO, holds that 81
should be taxed as collectors fee for on Oh
of land may be delinquent. II u tax record
had been prepared for briO county II does
not appear that the tnN collector had been
paid lump sum for such work by the
commissioners court. The conclusion we
reach herein Is based upon an EFFORT TO
reconcile chapter 100 with the opinion Of
the court IN the Wolfe ease. 1t is the
opinion of this department that whore a
delinquent tax record has been prepared by
the collector In accordance with section Q
of the act. and the collector has been paid
under contract by the commissioners court
for his services therein, the law does not
authorize the collection Of any fec what
ever II be known collectors fee for
each year a tract Of land may be shown
To be delinquent in such tax record. The
latter part Of section 10 OF the act provides
as follows:
TN the counties were delinquent tax rec
ord for former years has not been fur
nished, as provided for ~ section NJ this
act, the collector Of taxes shall also, at
the same time make, IN trlplicate n list
Of MI lands aud lots that have been pre-
viOusy sold TO the State for taxes Of for
mer years, which have not been redeemed
and on which the taxes are delinquent for
the preceding year and shall present the
same To the commissioners court for cX.
animation aud correction of any error that
may appear, and when 50 examined aud
corrected by tho commissioners court such
lists, In trpllcato. shall be approved by
said court and one COPY thereof shall De
hlpd with the county clerk, one retuinod
and preserved by The collector, and one
copy forwarded 10 the comptroller, with his
annual settlement reports.
We conclude that after this is done such
lists should. and could be advertised as
10, as wshld be The case With the della,
auant tax record. In thiS casa tia cal,