Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
~onomblo Oeorge H. Sheppard
Cccptro1l.r of Public Aooountr
Austin, Texar
-bile\ .” peclfic instance cited by you la of a delinquent tax attorne~lemplo~sd by the County under the provlslons of Artl- cles 7335 ancPa335f1, A. C. E. The copy of the contract betvesn tile attorney and the C~lssloners’ Court furnished uz skous t&t the coapensatlon of tke attorney 1s fixed et 15% “OS the amzwnt collecteC of all de1inqcer.t taxe%, pcnolty and :ntex:t of the years covered Lereby, actually collected pnld to tt-.e Collecto? Taxes ,” Canpensatlon due the maid attorney Is llmlted to
Eononbl@ Oaorg, Ii. Shappard, paga 2 rtatod in raid cootlrot.
Commlralona the County Aaaaraor-Collector ror ool- lootlng tuaa arc fir.6 by titic1.a 3939 md n>l, Ravirad stat- utoa.
APtie1. 3939 prorldea:
%ora l !mll k paid for the oollootlon of taxer aa ooapenoatlon ror the aanlce~ of tbo oollmotor . . .
5% oa the firat 410,000 aollooted for the State. . .I t&XII, 5s m the flnt for oollocting the Count 001 l otoa: $5,000 of ruch tax.8 . , .”
Artlcla 7331 prorldrrc . . lor the 00118ction tax.8 OD 0r b8ibqua nal &tit* and for parfomlng all dutlaa relit&j ‘to auoh taxoa for vhlch no campan~atlon la othenlaa pro- vided, the tax oollector ahall rooelv@ ilra par oant of all daliaquent tura oollochd by biw:
Anawz%ng the iirat quiatlon, VI wa of the opl.lllon thbt nalther of the pmtlea above mentioned la l ntltlod to l oo~alaalon OIL the 810088 rullred at Lb. t-u aala. 8ach l xoea a la not a tax. Yior 18 It pesalt~ or intereat. Rmthar it la over above the taxaa, potultt and lntmaat, aa la in a aoaao profit derived by the State fra tha CAL of real oat-ate vhloh it bar purcharad.
‘A tu collaetor may yroparly Claim oamt8ag only on swm actually oolleotod.aa taxes.
C. J. 1016.
Suck CXCOES belr~ neither taxea, penalty n3r Lnter+st, YB an constralnod hgld that no cotamlesion 18 due thereor. to tk,e parties above Bentloned.
Ee recond quertlon feels vltl: costs. Art:cle 7:>1, i.. - ., ;rw:Lcr ttat certnlx f’crz dzr~ tic ‘illx i3Ilectw s!.ail bc t.ue!: p_r c3itS s<air.st the Celltrqu??It tax,?c;36F. Coats, ln cxr 0;.:c cn A , are ncitt.sr taxes nor praltleis nor interest3 and no *3 Itoaombla Ooorga Ii. Sheppard, page Y
commiralom are due the partlam la quartlon for the oollectlon of mm. Sea 61 C. J. 1016, footnote 18 (a) (3). fla&l~ vlth delinquent ULXOB and tblr,
Thr tatutea raZar ‘tax**, panaltlor, lntanrt ma.4 m,‘;;o~ltm Sraqwatlr thur rhovlrq them ID a 6oflnlta dlrtlnotloo batvoan tb~aa’a*ranl itma. bea, for axaaple, Artlolo 7345b, Srotim 12, d Artlola 7328, A. C. a.
roum vary truly ATTORHR OBRBRAL 01 TEXAS J. Arthur Bandlla Aaelrtant JA3/JC?