Case Information

*1 M OFFICEOFTHEA'ITORNEY GENERALOFTEXAG h AUSTIN i

iWGWINN wlaumou-

Bonorable Qmn Ii. Davidson

County Attorney

liookley county

iavellend, Tom38

Dear Sir:

\

tax attorney. 160 the folloving 8lonexr' Court of ea into a eontreat The oontraat fol- love& the 8

to terW.nete on

The tax colleotor in torney nov seekdoommlsslona for the last four moathe of the aontreat.

You lnqulre:

al. Ia the eatlon of the foxmer Tex Calleot- or in not payi= the oomml,s*ione for the last four months of the oontract comluaiveI or vould the

C&lrrloner8~ Court, if reid Court vero oonvlnoed the clsim vers just and unpsld, have authozlty to revi*e ths act8 of ths ¶%x Collsator after the ox- plrrtlon of the Contract?

'2. If 8aid Commi8riamrr~ Court vere author- loed and 8ev fit to allw the alaim, vhat vould be the oorroat pxooedure for payi- sald olalm on the ooml88lon8 Sor the oounty a8 veil as State Delin- quent Taxes upon vhloh old&~ ir based?'

The contract in quertlon provideo, inter aliar NClau8e VIII. Plrmt Party agree8 to pay to Sekcoad Party 88 oostpenmtlon ior here- l zvloes under required 7& per oent (not to exaeed fifteen (15) per oent) of the amount oollooted 0r all de- linquent taxer, penalty and lntezrest Of the year8 covered hereby, aotually oolleoted and pald to the oollwtor of taxe8 durlrq the texm of thla oontraot, of whloh Second Part7 18 inetrumental in oolleoting a8 evldencmd b7 copie8 of oOmunloatlon8, tax notlaer or abbrtraot8 filed vlth the tax aolleotor prior to the payssnt of ruoh tax, lnaludlrrg aollo+ tlon of teze8 on property not appearing on the e8- reo8ment rolls nor 8hovn delinquent but vhlah vould have bvsn so l hovn haU lt been propsrly asseoasd, dlrowered br 8oid Second Party, a8 and vhen ool- leeted, follov%ng the end of ecrsh month vlthin the period of tblo oontraet, .?crcwdingly a8 the oolleot- or maker up hia monthly report83 . . . .

N . . . .

‘Clause XI. At the end of l aoh month, or l e moon thereafter e8Ou tax oollector 8hall have mede up hi8 report 8hovlxq colleotloni, m&e for 8uch month, said Second Party shall have acsess to raid report find 8hall by coaparlson of the seme vlth hi8 ovn files or record of aervlce, oople8 of which he has filed with the tax aolleotor, make up in trip- lic&te e report of oollectlomi out of vhioh he 18 entitled to ooami88ion under the term of thl.8 contract. Seaond Party 8hall alao have aoae88 to the collwtorfs reaeipt8 for 8wh oolleotlone end ahall, in hi.8 reporto to be made on forms furnished *3 Honorable Sum ii. ~vldson, page 3

by the Coaptroller, 8hou each geer and the taxes collected therefor on a separate line,

After the report has been Signs& and svo&*ti by Second Party, two aopfes of the same ahal be he- llvrred to the 2%~ Collector, ona to be ettaohbd to and sent vlth the Collectorts monthly report to the Comptroller, the other flied in the Colleotor's offlce, and the Wrd copy to be retained by the Beoond Party.

"Clalwe XII. Eaah aonth, after havlzq reoelved coples of the oontroator~8 report es provided f0r In the preceding seOtlon, and Oheoked the IlEt of taxes shown therein vlth his ovn report and vlth copies of oommueloation8 filed vlth him, ali provld- ed for in Beotlon XIII of this oontraot, and after having verified the oorreotnerr of ooumlsrloru alrUne&, the oounty tax aolleotm is hmeby author- lsed or&red and dlxeated to dedwt above SW- olfled per oent of said taxes, penalty arid interest, oi. 8uOh amount a8 oan be anowed under the po&ty Party a& interest restrloti0n, to Vbloh &a& is entitled, and to pay the 88~ him, tie88 other- vise herein directed and to take his receipt as pro- vided for on Form 107, Contrcrator'r Report, vhloh vhen received in the Camptroller's offloe vlll be the Comptroller's rruthorlty to allow the raid tax oolleotor br&dlt for-the amxmt so pal&j proiided, thet the tax col;leato~ before oomplylqg vith the prOViS4iOJlS Of this 8er;fiGII 8h8ll flF8t S&tSfy w self that the 'J;iad r-tired of Bacond Party under the ~rOV181OM Of Section X Of this ~OOtltrOOt MS been approved and plaoed on reaord In the offloe of the county c3erk; an8 it is here further provided, that ShOti& my qUeStiOn ariSe @e@rding ~onrmi88iOn claimed the tax collector rhall vlthhold the pay- mmt of SUoh comml88lon or en amount equal thereto, placing the s8me in esorov, and apply to the Btate and county, aocordingly aa they may be effeuted, for lnfomatlon and direotlon as to the proper amount of commlsaion due to be allowed under the terms of tM8 contreat.

'Clause XSII. In order that the tax oolleot- or may be able to verify and attest the oorreotnesr of ao~n~isslons claimed by Seaond P&rty, as evldenas *4 of rervloe und to entitle hlrm to the oa~Meloa8 provided for in th18 aontraat, Seuond Party 8hall Sile with the tex collector prior to tkme of pay- ment, oopies 0s auuh cceumunfwtion8, tu nOtiOe8 or abstracts vhich -11 be premrved by the Eu ool- lector in 8OIPb sy8tematlcal 0rQr as vlll m&e them easily OoOe881ble for the purpose of v0arimi08i or fW SolBe OthM V8bO l 8 the SsrpSMyhrVO illOa80 it beocws neoereary r0r the aounty end State to buy in 8WJh properties et tax 8ales1 ti8l.d oopy or aoples eh811 el80 oontaia such i&.wmatlon or refer- ence as vi11 enable the tax oolleotor to readily locete the tax es it appears on his delinquent r0nlu u&l/or delinquent reoOrd8.m

Under the term of the mntrwt the ill&q of sooth- 4 reports by the tu attorney 18 l xprese4 me&e 8 Oo3uUtten pPe- Oedent to h&S receiving ampeJ&eation, for the tu @OlleOtor 18 dedwt the attoIwx’8 ‘author18e6, ordered aad dilated” mm- rr0fi3 th0 tu r000ipt8 q mi88im. %ft0p hov maefved Noreover C euse ,XIXI ““f oopler 0s camtreotor*e report. l rbOd.ie@ Still MOthOr SWh OOpditiOO by St&n& thet "to em- title hiiE t0 the O~SSioIU p~?OVldnd fOP in this 01~3tr~%t, seoond Perty 8hall file vith the tat oolleotor prior to tl&s or payment, p&es of rueh oo8muuloetlone, tBx notlaee or ab- Also, a0 4 preatloal matter, it l.8 only after the stract*. . . has filed the required lnformatlon that the tax ool- tax ettorney leutor aud the Comptroller ore able to aroortairr the proportion of the total tax oolleotlonr vhloh the attorney~hor, been S.nstru- mautal in obCeWng, arid the nature sad amount thereof. =-11Y, uutil this Infornatlon 18 rweived, the tax oollsotor has no basic for ascertaining vhat mount, If any, should be p&wed In OSoPOV pend.i~ the SOkltiOl3 VhiaIl might uise 0s any diSpUt0 in oonnection vlth the aom&sslonr.

SInoe the tax attorney Salle& to rariii these oan- cUtIon for the laat row months of the oontreot, vs ore of the opinion that your tax oollector Yes fioPreot ln falliag to pay 00wif88iO~ iOr this P?Wiod. We are further of the opInIon that Vtth respoot to the perrorumnw or these oondltlim8 time is 0s the easeme, and that such oondItlon8 amnOt POV be 84tiSfied. We quote from 3 Yllliston on Contreot8, ) 846:

?&en it le 8eId that timr, 18 of the esoonce, the proper llreanlng of the phre8e Isthtthe per- formanos by one paPty at the time 8pOOLflOd in the I F

c oontraot or uithia the period apaoifud in the oon- tract i8 886ential lp order to en&lo him to re- -quire performanoe from the other party.'

In 10 Tax. Jur., 4 239, p. 417, the 8uthor 8tate8t 'Whether or not time 18 of the e8aenue of a contract dependa upon the lntantlon of the partfu.

%'he qtW8tiOtt i8 POlOlV& UpOn OOM~del’RtiOA Of t&8 langulge u8ed and the attendant oirounutmoes. Or- dtMFil$' time 18 flOt Of the B888DO8 Uld aI3 intMi- tion to make it 80 nu8t be cle4rlg mM1fe*te&"

We f&l that ruoh P nurife8tatiOn i8 p?e8eRt ia the astiant contract. In both Cleuee VIII and Clause XIII ue find the reqtalremant that oopier Of 00PIPUUiO~tlOlX8, tax notwe or abstraot8 be filed "prior to th8 PrySent of 8Wh tax," Vhlle In Clause Xl we fintl the furtheter rewirement that Um tu kt- torimy' monthly report be aomplled and beliverod "8t end of eaoh month, or a8 8oon thereafter au th8 tar ooneata ehan have wide up hi8 report rhoviag oolleotionr made for rush month." Uplicit in the8e requirements 6nd expliolt in the languqe em- ployed 18 tha fact that tardy oonformtmoe therewPit& motid dir- rupt arid a large extent thwart the mtirt, mhems establl8hed by the oontraot for the aocortlinlng and dedwtlng of the at- tOlWy'8 Coloi88im8.

Iknwover, under thl8 contraot the nttoFnay*8 O-8- sioru uere 'i'& per cent *of tha amount colleoted of al2 &e&a- taxer, psnelty and lntera8t of the year8 oovtired hereby, quent aotunlly oolleoted and paid to the oolleotor of t-8 &mm the tsm of this oontraot." Clearly under thi8 p~ovlalon and under the remainder of the aontraot it W*8 oontwlp~ted that 8UCh oorrmiraton8 be paid and deduatad from the tax monegrr actual- ly reoslved Q8 a HJ8tit Of the attOrIWy8 OffOrtbr title16 7335, V. A. C. S., Morrison v. Lane, 157 9. X. (2d) 466 (Clv. App. The ttsCsrt8inin& Of such lnOnSy8 the a&lthOrity fO2’ the %&ioz~~ therefrom, and the obtalnlng'of credit for the de- duction fltrom the State’8 of such funda all %re sxprerrly share predicated upon the tax attorney's parforlsaaoe in a timely t88hlon of tho8e condition8 VhMh the contract made 8 pre- rOqti8ib to hi8 reoelviag comperucltion. His failure to gmr- fOlW such GOUditlOns make8 it lllIVO88iblo no%? t0 adh&'e to the term8 of the contraot by oompeluating him from the tax receipt8 for Whose collection he might have been r%8pOIWlble, since such reoslptr have long rri&m been repprted by the tax oollect- or and trWttsd to the appropriate tat+ and oounty fwwis. B *6 IhVid80~1, pa&$@! 6 Honorable &IQ &

noreover, even if thi8 had not o0otarred, it would now be possible to a8certaln the taxes collected by the attorney since no Copies of notice8, eto., have been filed to make polrsible such aacertalnment, While t0 allOU 8UCh AOtlC88 t.0 be filed at the prerent t&me would be to open the door to which the contract sought to prevent -- the filing of purpo ed n&Ices and oomxunicatloa8 to thore person8 who had atie& paAd their tiUe8. Finally, the oontraot it8ol.f contained an orpro tertinatlon date, Eeuamber 31, 19421 pre8enae of 8uah a date evldenoerr the intention Of the paPtie and prorid- led ample notice to ti attorney that all act8 required to be done thereunder should be coinplated at that time. Consequent- ly, we feel that the intention of the partie and the alxcum- 8tume8 attendant to the formation and operation 0f the oop- tract oompel the o~aolu8ion t-t tm wa8 of the e8euaoe with re8puat to the parfmmanoe of the 00nditlon8 relating to the mmp6n8ation of the tax attommy.

Since the tu attorney har never. 86timfied ruab aan- dltion8 and is now preoluded from rati8fyu them, it follmi8 that ha has not and aennot obtain a legally enfoFcrable olaim vhiah h~:8Hockl%; W&y8~lth rIBspOt to the aaPrrl88loru the oourtty auditor aazmot approve 8UQh &.tU (&tiCle8 166i Md 1661, g. c. 8.) end th0 0-W OOWt 1s WithOUt t0 OX'&* it8 PpjWOVti. SiCUWX’8’ Cameron county v. Fox, 2 S. W. p.): Howard v. County, 116 S. W. . Thi8 ii8Ild8I’8OXl OOD- tth8ilXl arake Wltl8Oe88Uy M &X8WOF t0 YOUr 8OOORd qW8tiOIk. an8wer8

Trusting that the foregoing fully your in- gulry, we are