Reference is made to your communication in which you request an opinion of this Department concern- ing the power of the Commissioners' Court of Tarrant County and the State Comptroller to employ persons, as county employees, State and county taxes, such county employees to be compensated by a com- mission based on such taxes as such employees may be in- strumental in collecting without suit. No commission is to be paid if it becomes necessary to file suit and fore- the tax lien.

Commissioners' Courts have only such powers as are expressly or by necessary implication given by the Constitution and statutes of this State. Tex. Const., Art. V, Sec. 18; Art. XI, Sec. 3; G.H. & S.A. Ry. Co. vs. Uvalde County, 167 S. W. 2d, 305; Mills County vs. Lam- pasas County, 90 Yex. 603, 40 S.W. 403. Such Court may only in the manner and for the purposes provided by statute. 20 C.J.S., Contracts, p. 1006, Sec. 174.

The Legislature has the sole power to pro- vide for collection of delinquent taxes and to fix com- pensation,for such collection, and Gommissioners' Gourts derive their power to contract for such.colleotYon exclu- sively from statutes.. IWhite vs. McGill, 131 Tex. 231; 114 s. I!. 2d 860; Easterwood vs. Henderson County, 62. S.W. 2d 65. No legislative authority has been given to compensate county employees on a percentage basis for services rendered in collecting taxes.

Hon. Alfred E:. Clyde - Page 2 (V-137 1

The only authority given Commissioners* Courts oonoerning the employment of speoial tax collectors is contained in Artiale 7335, Vernon’s Civil Statutes, enacted in 1923, in which Commission- ,811s’~ Courts are authorized to “contract with any oom- petent attorney to enforce or assist in the enforoe- ment of the collection of any delinquent State and OOUP ty taxes for a per cent on the taxes, penalty and in- terest actually collected.” It is provided in Article. 7335a, Vernon’s Civil Statutes, enacted in 1930, that the compensation under such contracts shall not be more ‘than 15’$ of the amount collected, and further that such’ contracts must be approved, both as to substance and to form, by the Comptroller and the Attorney General. Those statutes have been sustained by the Courts. Syl- van sanders Company vs. Scurry County, 77 S.W. 2a 709; Slitup v. Wise Gount,y, 96 Y. W. 2d 537; nasterwood vs. Henderson County, supra; Marguart vs. Harris County, 117 S.W. 2d 494.

The authority of Commissioners’ Courts and the Comptroller to employ persons to colleot delin- quent state and county taxes is confined to the stat- utes above ‘mentioned, by reason. of which such officers are not authorized to hire individuals, as county em- ployees, to be compensated by a commission on taxes colie&ed by them without the nedessity of suit tofore- tax liens. Such employment may be made only by entered into by the Commissioners’ Court and approved by the Comptroller and the Attorney General, as provia,ea in Articles 7335 and 7335a, ,Vernon’s Civil Statutes.’

We are of the opinion that the Commission- ers’ Court of Tarrant County is not authorized to hire individuals, as county employees,

taxes on a commission basis; either ~with or without the approval of the Comptroller.

SUMMARY

The Commissioners* Court of Tarrant County is.not authorized to hire individ- uals, as county employees, to colleot ae- taxes f,or a compensation based on a per cent of such taxes collected employees, with or without the approval of *3 Hon. Alfred Id. Clyde - Page 3 (V-137) the Comptroller.' Arts. 7335 and 7335a, Vernon's Civil,Statutes; White va. Mo- Gill, 131 Tex. 231, 114 9. Uy. 26 800; Easterwood va. Henderson County, 62 S.W. 2d 65.

Yours very truly ATTORNEYGENERAL OFTEXAs BY

WrW:ar:wb Assisttint APPRomD APRIL 10, 1947