The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1921-12-07
NO AUTHORITY TO
EMPLOY COUNSEL

not any power, right or authority &c
employ counsel to collect state taxes
nor to expend moneys for that purpose
is the opinion OF Watson and Pasco
as expressed In a letter to James Mac
gibbon. clerk OF the circuit court, in
reference TO the resolutions adopted to
obligate the county to pay r. Pope
Reese, county attorney, a contingent
fee based not only upon the taxes due
to the county and its special tax dis
tricts, but upon taxes due to the state
in the Fiagler case, which has beer
under consideration by the county
commissioners for some time.
The letter conveying the legal opin-
ion OF Watson and Pasco was placed
before the county commissioners yes
terday morning at their meeting by
Langley Bell, clerk, and was referred
TO Mr.. Reese, who took the letter un-
der ADJUSTMENT.
The opinion of Watson and Paseo
was based upon the resolution which
was presented at a meeting Of the
county commissioners some weeks ago
and voted affirmatively by all COM
missioners with the exception of T. II
wentworth, that Mr.. Reese be paid a
retainer fee of five hundred dollars
for his services in this matter and a
contingent fee OF twenty per cent,
which the commissioners agreed to pay
after judgment or decree.
Following is the full text Of the res
olution and the letter from Watson and
Pasco to Mr.. Macgibbon:
whereas. the tax assessor Of Es-
Gambia county, Florida, assessed w. A.
Blount, as one Of the trustees under
tho last viii and testament Of Henry
NJ. Flagier, deceased, dated the first
day OF February, A. d., 1902, and CO.
dicils thereto probated in the county
Judges court ana before the county
just OF st. Johns county, Florida, on
the gath day of May, A. D., 1913, for
the year 1920, the sum OF two million
three hundred eighty-one thousand,
eighty (s3,3S1. Os0.00l dollars; and
whereas, the taxes upon the prop
erty so assessed is distributed as fol-
lows: State tax S26,191.sS, county tax
s53,574.30, school tax district $7,143.24,
and road tax special district s1,190.54,
altogether amounting to $sS,1o9.96, has
not been paid, and said estate has re-
fused to pay said tax;
Wherefore, Be It Resolved, by the
Board OF County Commissioners of
Escambia county that r. p. Reese,
Esq, is hereby instructed and directed
to take such necessary legal steps or
TO bring such suit or suits in law or
equity against the estate or against
the trustees or executors of the estate
OF Henry M. Flagler, deceased, to en-
force the payment Of the taxes so due
under said assessment.
And BIO it Further Resolved, that
r. p. Reese be paid a retainer of five
hundred ($5O000) dollars for his serv-
ice in this matter and twenty per cent
OF whatever amount recovered, with
authority to associate other counsel
agreeable 20 this board but without
further expense to Escambia county
for counsel fees, the retainer of $500
hereby agreed to be paid to be deduct
ed by Escambia county from the twen-
ty per cent contingent fee hereby
agreed to be paid, after judgment or
decree.
Passed on motion OF Soderlin, sec
onded by Gates. the foregoing resolu-
ton was adopted"
The letter to Mr.. Macgibbon from
Watson and Pasco follows:
Pensacola, Fla, Nov. %, 1921.
Honorable James Macgibbon, City.
Dear Sir:
with reference to the enclosed
copies of two resolutions Of the Board
county which were submitted to us
by Mr.. Bell for you. we beg to advise
that we are of opinion as follows:
II. That where the situation is one
that the tax collector cannot by the
ordinary process available to him make
collection. the county commissioners
have power to employ counsel to en-
force the collection of the taxes other
than taxes due the state.
20. The county commissioners have
not in our opinion. any power, right
or authority to employ counsel to coll
iect state taxes nor to expend moneys
for that purpose.
20. We are OF opinion that the res
buttons adopted undertake to obligate
the county to pay Mr.. Reese a contin-
gent fee based not only upon the taxes
due to the county and its special dis
NflCle5 nuL upon ttle taxes Nue 10 NllS
state and to that extent are beyond
the power OF the county commission
ers.
-. The resolution as drawn is sus-
ceptible OF the construction that the
twenty per cent fee will be earned if
and when Mr.. Reese obtains a judy
ment or decree in favor OF the coun-
ty, which IS, in our opinion. an unreas-
enable provision. What the parties
probably intended and what the reso-
luton ought to say is that the twenty
per cent is to be computed on the ae-
tual collections over and above ex-
penses.
IS. In the final analysis. the vahdi-
ty or promise to pay twenty per cent
contingent fee win depend. to some
extent, upon. the amount OF work that
is finally involved. Our own view is
that contingent fee OF twenty per
cent ia not unreasonable,
what we have said applies to the
agreement as to taxes assessed for
the year 1920 The same criticisms