iaaIoner8' I8 lloble tar any your opinion 6 sula by the County, or ed, does not brIn& , inoludIn6 Attornoya Sees unknown heirs, does the Coamlsrionera utborlty to 6pprove the peyetent of tb Ir portion, to the Clerk or the Court Is not sufflolent mossy raodved em there & 8 8616 does the County hew authorit to pay the Printer, er their portlon, his ooet ror ad- vertising?

"To deer the tar reoords several suits have been tried In this County where the land IS of praatloally no vllue, leading Into very low plaoea on orceke and water arosked land, thu8 wou&d bring only a very small amount and not eutfIoIsnt to oover all the Court ooats en& Attorneys fees end advertis- ing, yet servloes have baen rendered and the In- terested partles fsal they should be paid, espeoislly tte Printers. The Printer Is noc a County ofri0imx *2 Hon. R. A. Hodges, page 2

In any respect and states he does not Intend to sdvertlse rree, others feel the s.ame m~ag and I readily understsnd their view point and agree they should be paid In some manner."

Articles 7331 end '7332, Vernon's Annotated Civil Ctstutes, provide oertein fees In tax SUitd the rerlous offloers concerned and named therein. It will be noted that Article 7333, Vernon*8 Annotated Civil .Ctatutos, expressly provides that In each case suah fees, meaning the fees pro- vided for In Art. 7332, shall be texed a3 coat sgalnst the lend, eto. It Is then expreeely provided "and In no osse shell the State and be liable therefor." Roferrfng to the language of the above mentioned statutes In the ease Grant, et 01, v. Ellla (Oomm. or App.) 50 3. Y. (2d),lO93, the Court said that "this language oertalnly evidences s dire& leglslatire intent to expressly prohibit the rendition of any judgment sglnst the Sate County ror oosts, or fees classed as suoh.* It will noted that the above men- tioned statutes are not applicable to or make no rererenoe to oompensetlon allowed attorney@ ad litem, appointed by the Court to represent unknown heirs, unknown or non-reside&t owners cited by publiertlon as provided by statute. It a11 also be noted thst Artlole 7331, providing oertsin fees ror the tax-oolleotor exprorsly provides *&at In no osse~shsll the State or County liable for said fe~).~ Rula Ho. 2k1, (Rules of Prectloe and Prooedure In Civil Aotions promulgsted by the Supreme Court of Texas) pro~ldss:

??bere aervloe hss been made by publloatlon, and no answer has been filed nor sppeersnoe eatered within the preaoribed time, the Court shall appoint an attorney to defend the suit In behalf of the do- fends&, and judgment shall be rendered 88 In other oases; but, In every such ease a ratetemeat of the evldonoe, approved end slgned by the judge, shall be filed with the papers of the oauae as e part of the reoord thereof. The court shall allow such attorney a reasonable ree for aervIoes, to bc taxed as a part or the oosts.n

Section of Art. 7345b. V. A.~C. S., provides: WAll court costs, inoluding costsot serving prooess, in any suit hereafter brought by In behalf or any taxing units for delinquent taxes In which suits all oOher taring units having a delIn- quent tax olaim s~elnst suoh property of any pert

tharoo?, bar. been iinplaadad, togathm with 811 OXp8R886 O? ?0~80108Ura 8818 and auoh rereonsble attorney's taea 80 may be inourred by the intarpla~ded or lnter+anfng taxing unite, not axoesdin~ ten par oant (10%) o? the aatmmt sued for, suoh rttornay's fees to be sub eot to the approval OS the acurt together wl i h suoh reanonebla expeneea aa tha taxing unita may Inaur In proourlng data and latoratation aa to the mma, identity and 1OOltlon o? naoera~ry parties an& in proaurlng neoeaaary legal deaorlvtlone o? the property, 8hsll be ohirgaible 08 ooiwt OoBt8." o? Art. 7345b. V. A. C. S.,reab, lo pwt, 81 raii0tifa:

*I? the property be mold to my texlng unit unbar d80ra8 OS which ir 8 party to tba juQg&ent court in said 8uIt, the title to ~$6 pr oprto ohrll bib In and held by tha oaring ualt ur- ahralng mme ?or the uaa and bonaiit o? ltra ? P as6 all other taxing unit8 whlah era partiae to the wit and whiah hate bean aajud&ea In mid allit to hare trx llene egainst rush property, pro rata and In proportion to the amtmt of the tar Ilen in rator O? a6Id reap8OtIta taring tinIt a# established by the Judgment in mid suit, mid and ax- shall not be payable until sale by such tax- pales ine uait so puroheelng maw, and suoh property Shall not Sold by taxin8 unit purohralne &same less than the a4juBeted ~81~8 thareo? the syt o? tha juQm.nte m&art the property mid . . . ."

When you ratter to attcpraeya repreeeatin& unknown heira, we eawma,ror the purpoacm thir oplmion, that you hmve rerer4 eooe to attorneys ad lltem appointed ~ndar Rule 244. It is ap- parent tram the feats stated in your letter that the taring quit purahaslng the property the original sale has ainoa wl.d mid property joined by the other taxing units omoernad.. In riaw o? the Iciragoing atetutera you are ra~DpacAiul1.f advised that it la the opinion o? this department thet #he Leglrlatura h8s spsol?iaally provided that 011 ooate and sxpanaaa in de- I.lnquent tax wits (Art. 7345b) rhall be paid prior to the apportionmant to the various taxing unite o? Chair raapadlta *4 Hon. H. A. Hodges, page

shams and prOO@adB o? the tax 9tet6d dirr8r0ntip, the eoste and axpaasae iaourred suoh tax suits are not payable until aftar sale o? the property is made by the tazing unit whioh puroheaed the 8w1e the original @ale.

In Saotion (Art. 7345b) the Legielatun 8p@Qi?iOallr proridadt “Aad oosts and expaneaa shell not be payable until ula bg snob t8xIng units ao purohming the mm.* lone o? the Seer or l xpanea~ mentioned in your letter may be paid until ester the property has been aold by the taxing unit whloh purohased the sama at the Sirat @ale. Aster such sale, however, osld are to ba paid flrrt out o? the prOO@@diU 0s the nolo. In no event is. the State or liable for any o? the Sees or l xpanaes mentioned In your latter0

The Co@ntf has no ruthorlty,whatromar, to pay all or snr portion o? the sees and expeneas mentioned out o?

oountg runda.

Yours very truly, A%‘ToRKEY OEBcI?IzAL OF TEIW v ATTOWBY GEXEFiAL OF TZ.&$

Ardall wllllama A8alataat