as follows:
"SevenHuedredand Fifty ($750.00)Dollars08 the first day of December 1943, aad on the First days of January,February,broh, April,May, fmd Jume, 1944.
"AND upon campletiomof said mxk for the year 1944, aad PftUr final action has beer taken by the Board of Equalization,a Warraator Irrants dram againstthe GENERALFUND of MON'iWXERYCOUNTY,TEXAS, shall be issued t to PRITCHARDAND ABBOTT, for oompeasationdue, if any, making the total I compensatic8equal to Ela~en Thousand($ll,OOO.OO) Dollars. Bon. Arnold Smith - Page 3 (o-5302)
"IT IS AGBEED AM) UNDEBSTOODby both Partiesthat in no way will MontgomeryCounty be obligatedto PEITCBAEDAND ABBOTT, or their assistants for salaries,erSenses,or materialused in oonneotionwith said work, ox- oept as above stated.
ITEE TOTALAMOUEI OF OIL field and publicutilitypropertiesshall bs oertifiedby the Rx Assensor, who shall in his Certifioatestate the total valuationof all such propertiesassessedfor the year 1944 and all said warrantsissuedto PRITCHARDANDAPBO'IT shall be registeredfor paymentand payableout of the reoeiptsand anticipatedreceiptsfrom the taxes levied for General County purposesand from other souroesocming into the said Gener- al Fund for the year 1944, and to providefor the paymentof said mrratts, such an amount of money as is neoessaryfor said purposes is hereby set aside and appropriatedout of ths money in, or w ioh shall ooms into, the said GeneralFund.
"WITNESSODE BANDS in duplicatethio the 16th day of April A.,D. 1943."
This oontraotis virtuallyin haeo verba with a contractthe validityof which was upheld in Roper v. Hall, 280 S.W. 289 (1925) (no applioation). In upholdingths oonraot the Waoo Court of CivilAppeals pointedout that no ex- press authorityto emter into such oontraotsis conferredupon the Commissicn- srs* Courts,bxt added:
"No provisionis made by the statutesfor aidingthe asssssorin discoveringunrenderedproperty,nor for securinga proper descrip tion thereof,nor for ascertainingits actual ownershiP. No standard of value for us0 in making PSSeSwentS is presoribedSXOeDt the assessor*soun opinion. %o specialqualifioaticns are presoribedto make a man eligibleto hold such offioe. Evideatlythe law contem- plates such disohargsof the duties of that offioeas may be expected frcPna man of ordinaryexperienceand oapaoity. It has made no express provisionfor extraordinaryoases. . . . Expressauthority,however, is given to the oormissioners' court over the subjectof levyingof taxes and requiringall propertysituatedin the countyto be proosrly assessedand to bear its proportionof the burden of taxationaooord- inr?to its value. . . . The generalpowers so given to the cowission- em' courts are of little praotioalvalue without the furtherauthority to uss adequatemeans to insure the urousr.intellieentand effeotive exeroisethereof. The Constitutionrequiresand publicpolicy demands that all taxablepropertyshall oontributeits just proportionto the expensesof goverwent. The purpose of the oontraotunder oonsideration 1~s to aid in seouringsuohresult. The servicesoontraotedto be ren- dered oalledfor informationand experienoenot possessedbythe ordi- nary person. So far a8 they affectedthe disoovery,assessment,and unrenderedoil properties.they could not have been performedby the countyasssssorunless he possessedextraordinaryinformationand ex- periemoealonn the requiredlines0 He testifiedin the oass, and under oath disclaimedsuch sualifications.Neitheroouldthe ccmrmis- siomers' court, sittingas an equalieationboard, performits funotions effeotivelywithoutsuch expertaid, The oourt so dealaxed,in effect, when it enteredthe contract. . . *s (Bnphasisadded) -_
Hon. Arnold Smith - Page 4 (O-6302)
As oan be seen from this quotation,the 'Birco Court held