Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
non. J. B. Shook
crlmlnal Dlstriot Attorney
Boxa? COUltr Texas San Antonio-5,
Dear Sir:
loo to oountr dollnquont tax rults and doom it nooo88aw or expodlont, Stato oounty tax08 for a per oont altr and lntoroet aotu81lJ oolltotsd, furthor authorlzod pay tor an rty 88o88od or unknown and Unrondorod ntorest and penalty bo oolleotod on all such payment and oxpon868 8htil bo on tho oolleotion of ruoh taxo8, mpalt)r and lntorost. It 8hall bo tho duty oounty attorney, of the di8triot vhoro thoro 18 no oounty attomoy, ttornor, to aotir oly l 8818t any parson with whoa ruoh 18 mad*, by filing and pU8hlBg a 8paody oontraot 00n01~810n all suit8 ror oollbotion or dolinquont taxu, any oontraot mado horoln aboro 8pOOiribd; *2 ~0x1. J. R. Shook, page 2 or o ounty l ttorno~
prorldod thatrhoro dirtriot 8hall to rll0 and prO8OOUte 8uoh 8dt8 in good tail O? tOrU80 faith, ho rhall not bo l ntltled to w iOO8 thororrom, but ruoh foor ohall notertholo88 bo oollootod aa l put Or tho 08t8 Or 8ut and apQl,isd On tho p~,mont Of the oaponration ll0w6d tho l ttorno~ pro8ooutIn( tho roit, th e l ttOrnOy with whom 8UOh OOntraOt ha8 boon MdO 18 heroby fully ompoworid md uthorltod prooood in 8U0h 8Uit8 without tho jolador md 8818tanOO Of raid oountr or blrtriot attornotr." 7335a, V. A. R. C. 8.. prorldeo:
Artlolo -soo. 1. Ao oontraot rhall bo mado a? ontorod Into Court in OonnOOtion with tho ool- br tho 00d88iOnOr8’ lootlon or dollnquont taxor whoro tho oomponsation under ruoh oontraot 18 4noro thui rlrt00n por oont tho anwunt Oollbotod. Sal6 oontraot must bo approrid by both tho Coaptrollor tho Attornor tinoral Of tho Stato Oi Toxao, both a8 8Ub8taXiOO Prorldod howoror lad ior& OOlmty or Dirtriot AttOrBOy rhall not rooOITo any ror an7 ronloo ho mar rondor oomponsatlon ln oonnootlon with tho p6rformanOo of the oontraot or tho taxor ool- leotod thorouador.
“Qoo, 2. Any oontraot mad0 in Tlolatlon or thlr
Aot rhall bo roldew
Artiolo IdOa, V. A. P. O., proridorr ~Sootlon 1. rhall bo UnlawfUl for any oorporatlon o r l B7 por8on, rim, or 88oolatlon or por8onO, oxoopt natural porron8 who ro mombor8 or tho bu rogularlr admlttod 1100~806, praotloo law.
“SOO. 2. ?or 9UZ9080 thi8 Aot, thoypraotloo or law 18 dorinod a8 rOiiOW8t Whooror (a) In a roproronta- Vito oapaoity ppoar8 axi adrooato or draw8 papwr8, plOading8, Dorfonu any aot .in oonneotIon or doOUUWt8, with DrOOOOdillg8 pondlag DroloOOtiVo bororo a 00-t r tho poaoo 4 *I bdf m maitt aon;ti:u:od’b,‘law b$ kIik6 %horIty ~~aiiO~OB”~roOrriOOr take otldonoo ln 8ottlo or dotormim oontroTor8i48 Xo?o180 of tho judlolal Q8WOr Oi tho Stat0 Or 8UbdiTi8IOn thorooi) or, (b) onmldwatlon, rowud or poounlar7 *3 Hon. J. R. Shook, page 3
bonoflt, proront or antlolpatod, dlroot or lndlroot, adrlror or 00un8018 anothor rooular law, or draw8 a papor, doousmnt or lnrtmmont l rrootlng or rolatlng to rooular rlght8I or, (0) Par a oon8ldoratIon, rlward, or poounlarp bonotlt, proront or antlolpatod, dlroot or Indlroot, door l ot la ropro8ontatITo OaQaOIty in be halt er nothor tondin( to obtain or 8eo~ro ror ruoh other tho prorontion tho rodrou ot a vrron( or tioromont or r8tablI8hPlOBt of right; (d) TOr a oonrldrratlon, dlroot or lndlroot, altar an opinion a8 to tho Taliditr Or tit10 Foal or pU8OBal prOpOrty; or (0) AS a Tooatiod. On~OrOOr. 809UrO8. 8OttI.8. dMtr _or OOmDrOmi808 doraultod. oOntl’OTOrtti Or disputed aOOOUllt8, olaIm8 domand8 botwom pOr8OD8 with nolthor Of whom ho I8 In prltity or In tho rolatlon omployor and m~lo~oo h tho ordinary 0011801 18 praotlolng law. . . rn(Empha818 OUr8)
Tho oontraot8 rubmlttod by you prorldo In paragraph 11 party agroor omplo~ and door horob mplo~ Vir8t Sooond Party 88i8t tho Criminal Dlstriot Attorney to nroroo S&t or OthOrWirO. . , ." Parauaph IV proriderr
I) and in whloh raid ouit tho Party oi tho Seoond Part 8$&8818t In it8 QrO8OOUtiOn with dirpatoh. . . ."
Paragraph n: protidrrl eaoh e$<tho othor oiflorro to tho nd that all taxor a8808808 or unknown unrondorod now dolinquont, or that may booome dollnquont during tho iii0 or th18 oontraot and be zoportod on Comptrollor'r form8 protldod thororor, may be ollootod, and when oollootlonr are not mado, & 88i8t 8-O t0 fIBil fudment 8alO." Ill rrduoing
Paragraph II proTido81 I) and 8hall a88i8t ill oonoluding all 8Uit8 whIoh ;riai oourt judgment8 l ro obtained during tho porlod of thi8 oontraot whloh aro appealed by any party.* *4 BOB. J. R. Shook, page 4
Finally, paragraph XVI oonoludorr ". . . end It bring the duty of tho Crlnlnal Dlr- triot Attornif to l otlToly l 88i8t Sooond Part7 in tho riling and urtlng to a rpoody oonolurion all 82 it8 ror tho oolloot on .or dolln uont taxb8, it lo beroby pro- vldod that whhero tho Cr inal DlBtrlot Attornoy 8hall p. I.84
fall or rbru8. fllo oro84outO 8UOh 8Ult8 (ood ralth, thon UIY attomby Prosboutfn~ 8Ult8 under thi8 oontraot.18 horoby fully empowered and authorized to prooood with rush rults without tho joinder and arrrlrtanoo of the 88id Orlmlnal Di8triot Attorney."
Empha800 ourr)
Thur it 18 8oon that the oontraot in question prorfdee that the Seoond Party, who, we are informed, 18 not an attorney Of 8Uit8, t0 l ld and a88i8t in QrO8OOUtiOn 18 t0 688i8t in tho propuation or pleading8 and othor logal instruments; finally it ir prorldod that any ttornoy pro8ooutlng rults thir oontraot 18 fully ompowbred and authorleed to pro- 008d with 8wh 8Ult8 without tho jolndor and 8818tllnOo Or in the drsnt 8uoh Criminal Dletrlot Criminal Dl8trlot Attorney AttOrlAby lhall rail rerusb to file and prosscutb suah suits la good raltb. layman to perform sots Tho oontraot oalls
(I with QrOeOOding8 ponding or prospootlvo inn oonneotlon b&i oourt. . . .* and under the d6flnltlon 8bt out in 2tlolo 430a, P. C., this oon8titutbs the praotiob of law.
HUghO8 v. ?t. gvrth National Bank, 164 S.W.(2d) 231, (C.C.A., Ft. Worth) writt.ot error rotusod, and oa8b8 thore oltod.
For OOmprOhbn8iTO dbr'initlon af th6 tom Wpraotloo of law," 808 7 CeJ.S., Attorney and Client, Seotion 3, 9. 703. Artlolb 430a, P. C., 18 not axo2u8lro. Wievrnoo Corn. of Stato Bar Or r6X68 T'. 36Sn (C.C.A., Au8tln, not yot reported)
Thorbforo, a8 thl8 oontraot oall8 for the porforrnanob of an unlawful aot, it i8 illegal and void, and oould not have the appraal or thi8 Featherston Y. boxbergor, dbpwtmbnt. 255 S.U. 996.
Xn rour letter you oite ~8 Rudk County v. Maloney, S.‘H.(2d) and Slinp Y. w18b County, 96 S.‘f:.(2d) a8 authority ror ralldity or thlr oontraot. The oontraots involved in thooe oa808 wore materially dlrrorent rmm the ono here lntolrod. In the flr8t oase olted thoro was a oontract rith a poraon not an attorney to a8818t the tax OOllbOtOr.
The oourt oonoludod:
mn. f. A. Shook, page 5
“Thorrfore tho oxorol80 Ot dI8Orotion In tho reloollon and ppolntmont oi a porool who 113 not an about oollootlon other- ontoroo or king attorney. ~180 than through judlolal prooob?lngr would, a8 proporl~ ,held th8 at mart bi lam17 an 'Irregular' trial oourt, xorol8r uthorltt 0r 8olootlon l b l p90lntmont.In
rurthoranoo ortho authorI8sd purp080.*
fhI8 oaro wa8 dorldod In 1931, and Art1810 430a, praotloo dofining or law and makIng ii a pond P. 0..
0rron80 for on0 othbr than lIoon8od attorney to praotlor two your latOr, 1933. law'war not enaotod until Tho latter oa8o rOiiOW8 the arlIer oa80, and In noithor 0189 18 tho question or WhOthbr not a layman I8 booing binplopod praotlbo law bororo tho oourt. In both *a808 the oontrrot had boon xoouto~ b.7 Oommis8ionor8 oourt work had boon dono, and msneLeJ pal6 out, and tho dootrko Of 08toQQOl 'IR8 lntokod to proTOnt the 00uPty irOm Both Oa808 ray that the ration Of the OOm8- rOOOTOr~g~ oourt~ in xooutlxtg the oontraot with a lam *a8 rlonbrr "Irrogular,7 if not tlI1legal," and lntoko the dootrinb of OStOQQbl t0 dOfOat rOOOvS~.
Yn thl8 lattor oar8 tho oountp had not rail04 r4ru8od iii0 and proroouto rultr 03 l nr o r oe tho oollootlon or dollnquoat tax681 whllo in tho oontraot berorv u8 9rrb~nblo rbolto8 that tho Crlmlnal Dl8trIot Attornoy Bour County ha8 illod a writton rtatommt t0 fiib 8UOh 8Uit8. dbolini~ oan bo raid that under rortain olroumtanoor
tho OOrCUd88iOBOr8 0OU.H IML;~ Talidly OOntTaOt with 0110 not aa attornor to 88i8t tho oounty Ill mattorr rolatlng to taxer (Marquart t *1. T. Ha.rrIr Co., t il., 117 S.W.(Zd) 494, writ di8m.tr8od Aldrloh T. Dallar COUntr, 167 S.W.(2d) 560, wzlt dhmii8ed , and 8UOh oontraotr nood not haa+0 S~lVlan approral ot tho Comptrollor and Attorney Qbneral.
SbXldbr8 CO. T. SOUrry COUdJ', 77 s.?!. (2d) Writ rOrU8Od.) HOWOT6r, OOntraOt mado *in eonmotion with tho OollrotIon or dollnquont tuo8," muat haro tho approral oi tho80 oiil- OIalr, end In abronoo of ruoh QroTti I8 Told. Eartwood S&d, 65 (Corn. App.); T. Hendorron @ounty ot al., White f. YcOIll 114 S.W.(2d)660, (Supromo’Court) I Hun8 v.
Yuohl, 119 S.W.[2d) (C.C.A. San Antoolo), writ rofwod.
Eon. J. 2. Shook, paso 6 +andara 00. v. Sourry County, aupra, tha
In Sylvlan ~aatlar.d Court of Clrll hppoala had bator it a oontraot liullar l a ao, l up ra, tha o ourt aald~ to tba on. ubmlttod by you. Wlloul~ tho kaatwood “The petition fllrmatlT8ly allogod that thla
00ntro0t ~a0 not l pprotod by the00 0rrioim. For tho pur~oaoa of thla daolalon, wa ahell aa\~a, without dotorminlng, thrt all tho prorlalona oontraot a tax yatam ware with rararonoa to loatallatlon for a p;upoao for wiiloh t ho oazmisalonara* court oould their approval, oontraot without but thla oontraot obll- gatod ppallanta not only to inataU a Shx ayatan~ for rutura u80, but ooaplla lnfornmtlon nooaaaary ror or the attorney in illin& adtt ror the oollo0tion a pa%lod dollnquont taxor, ponalt? aa, and interoat, 27 ~9838. a oontraot aoxu3 olaar porrorm that auoh oonlooa would admit of no other olaralrloatlon thur on0 ‘in oonnootlon with the oollaotlon of dollnquant taxer. * In hot, ~8 think it la an muoh 80 aa would bo oontraot with an attorney to oonduot tha tax litigation. To that extant, at lceat, the contraot waa void, and, alnoo the void pmvlalons t-e laaaparably conneoted with provlalons whioh might be valid, tha antlra oontraot muat rail .* 7335a provides
Sfnoa titlola that any contraot mado in purauanoo of rirtlola that la, *in oonnaotlon with the oolltotlon of dalin:iiant tarea;. must bo apporad by both the and Attorney Qonaral, both aa aubatenoa and aa Comptroller it may be afaly to form, that any oontrsot so made murt raid bo 3 with a lloonaod attornay and in aubatantlal oompllanoo with the rorm auggoatod the Conptrollar and Attornoy Gonoral.
In our opinion No. O-2954 we raid1 . . In our Opinion No. O-197, wo hald that a “. oommlaalonaral oourt oould not make a valid o0n$raot with a perron not a lhwyor mbodrlag an obligation on tho part l uoli poraon parron all tho l arvlooa oontom- plated by Artlola 7,35, the filing proaoo~ltlon ot ulta, do., .n our Conraranoa Opinion No. 3066 wa and hold that auoh oontraot oould not lawfully be mad8 batwoon a oounty aa *rirat two paraona, ona party’ a lloanaad tho other not, aa ‘aaoond party.’ *7 Hon. J. R, Shook, pe~a 7
We now axpraaa tha rurthar vlaw that only a lloanaad attorney may be employed uttrorlty of Artlola xoapt as obtaining abstraatarU
Trusting above fullr amwars your inquiry, we are
Yours vary truly ATTONNBY OENER4L OF TEXAS 16/J. h-d- &-Q-L BY B. T. Bob Donahue Assistant HTBD:Y