Court Opinion

ID: 9827269
Source: CourtListenerOpinion
Date Created: 2023-09-01 17:21:32.474554+00
Date Added: 2024-06-11T07:42:28.023891
License: Public Domain

On Motion for Rehearing.
In the original opinion, we took occasion to say that the statutes there under consideration do not restrict the right of a city or town to contract with ail attorney to pay attorney fees on percentage *425of the amount of delinquent taxes, interest or penalty collected. Our attention was not directed to articles 7335 and 7343, R.S., dealing specifically with the rights of cities incorporated under general laws to make such contracts. In the case of City of South Houston v. Dabney, 120 S.W.2d 436, the Commission of Appeals, opinion by Judge Harvey, approved by the Supreme Court, the court holds, that the governing body of a city operating under general laws have no authority under either article 7335 or 7343, R.S., dealing with the collection of delinquent taxes, to contract with an attorney, as compensation for his services in collecting such taxes, a percentage of the taxes, interest or penalties collected. However, be that as it may, a delinquent tax-payer cannot defeat the payment of his taxes, on the ground that the city exceeded its authority in allowing the attorney a fee greater than the law permits, where the governing body of the city authorized the suit to be brought. The tax-payer suffers no special injury perforce of the contract, thus its illegality is not available as a defense to the suit. Motion for rehearing is overruled.
Motion overruled.