follows t whether or not an saoh oi thr foregoi~ two questions $a The only aosts whioh imy be taxed in delinquent t*i: sulto ore those speolr1oall.y ~rotidsd POT by statute. There ia no statute whloh authorizer a dollnquclnt tax attorqey whoa& to tax as aoits a See for prspariaga contraot has exglred tQX deed for tho sheriff,

399 non. Ronor I?. Sok, paga 2

ln exfotenoe rhlsh

Llkewlse them ir m rtatuto

authorlztm -the ehorlff to hire an attorney to prepare the tax deed iOr bin and @how thla 88 M sqpanae Or OrflQ@ in addition to the $2.00 allowed tho sharlti for his mm~otm. to Art1010 7328, Vernon’8

Your attention la oalled Rwired Civil Statute8 of Taxa+ whioh provide8 that In aaao tDa QrDQeFty ia sold by the rhor~fr to the State the 8hirr iormr ta ?m preoorlbed e&all m&e a deed to the 3tateg wing and furnhlwd br the Oomptrolhs rhowlng in eaoh oare the amount of taxos, interest, pudy fmd aoats for whloh @old, and the olork*# oortm 1or reoord~n& tIm doe&. Ho 18 irrrthor required by raid rtatub to aausa swh do& to br reoorded in thm roaord of deed8 by the 0ou.M.~ olerk of the oounty and w&en 60 reoorded aha2.X iorrrard the aam to the Corpptreller.

In lnatanoee where the land i8 rold by thr 8horirt to t&e State in8iXnlOh as a form for tha drrd $8 Mod whioh 1s propared by tho CoPsgtroller, ir ‘mldent there would it that be no mason why the sherUT would be rorood to amploy an attorney to fill in t&is blank fo?& In the event tba i3lsarifr 00tid riil ia auoh rorm and hit iorood to not employ an attorney to fill tkr ton in for him, the expense or same uould h&v. to oome out or hla pinto purlbe* m&her- the aounty and/or the atatutoe or Texas oontwuplgto mre, that dlstrlot atbornep mhall be the legal adrla0.r ot the rhrrirr aa well aa the other ooun8y oiflcer8) and as al1 oftioero are duty it woulb appear in the prmwmed to perform their that in l xeoutfiag a tax dead he l ~ont the sherifr had airrioulty Oould go ror legal adrioo to the poblio orriow whom duty it is to adtlso him in reganl to Buoh matters.

TxusQing that we hare answorsd your questioh8 fully, and assuring you that any th wo ofm be 0r turther asalatanoe to you you hare bu6 to OR11 won UII~ we are