the oollootion 0s 6trlot taxoe? 0r .a. 8. D. wwl,.

otnatbit olloato2 of Oalhhoon Uounty enA tlon of doUnguent state and oounty taxo8, end I ml&it sey for ourselro8 aa welt, we am a8km the cal.houa our ogiaioa if aaunay Cwmab, uup t bats or&glee1 hereto aWubhod, propurly applleS t0 Mid iDOhld@M &i~inqUOllt $5-8 Of dztiiil~~ dlrctrlots 1~1 axid county. The oontiraot ia drawn *4 Ub qnot4 tror paryercrph 1 OQ pag4 2 or said oontrttatr "Plr8t yortt b#r04i4 to employ lrnd 404~ horebg

W@Oy 84oond pmty to snforo4 by malt or other- vii&Se, alad to aid ati (184111t the looal cfSi44&?8 in Oh4 emforo~at of the ooll*otIon of all dells+ uu4nt Stat0 aad 4onnt~ ad valoran ttxos, p8a4lty 4llb 811 d&llqUMt tPX48, p4l.Ad.tt @Id illkr48t, (4X0-t t8X48 Oi ild.~tdOnt && &lt4E48t WbOl. rlttae all6 towno) dua dI8trlot8 and inooPporuto& any and all poXI8Ioml rubdirI8icba8 or d4fIned Ot8tdOt8 Of raid OOUPt~ IUld St68 WhfOh t&to OQUltty tar Oti44tQiT P4a4iV48 8ilb M44ipt8 fa3', urrdor the &WTVI81Ollb af Artiohs 7254 arid 7257, R. S. 1925, an% &ma be dolinyuoat upar t&o t6IX X4042& Of 8814 OOlUltJ troDI 64~lQU8~t of thio oemtrort to E&o date oi the tasndlution . . .a

Artlo14 7200, 8. C. C., 1925. r44drr "The tar oolloator &mll be tbu rcwb1v.r Of til t&X48 &44*8#Ob Up4s t&4 t4x Ul% Odbflt4Z lisb ill h18 QGUIl6J', rhdb4r .U6OM#d fOX tb4 E)trt* 02 ODUa8~, 8O&Oti, POGX how4 02 Oth4S wI?pO448 ma&hb&ht&)i OOwJd to od.lwel tlw B(ypu 0040 z& G sad p b4 the t4 &a, em when aolla6to4 to the pm or furi4, 6np pay iJhe sm over fo the props ItIes, M hw&lema provI&L' .UtL *5 Qhspter .? 08’ Tibia I.28 of ~~raoa’a Gfvil Cltetutw oi TorUr.(iWdolos 8097 to 8193, taahrire) Qorlr with t&6 oteutlon end aperatlon of the Qnirwjo dbtrlots. ArtLole 8136 of 6aiU ohapt6r pro~%,des for the oom~fss%orwr6 court to 8ntiqaIly levy snd oaus* to ba ausesaod au4 oolleot6d s~ftalant taxes to pay the latorert im boa%6 totard and i6- h&d uti3 to retlrw th6 asas at &sturliiy. Artlalo 8130, %< iapru; prOYlQdr6 thst 06 th* aaLp* 6lss the bond 16vy ir maa*

tha msm%661on*r6 art s&s11 lbrf sad 06~16 b6 6660660d tax to nust thr oeut af og*ra*iva end oollootod 6 smfntWane0 SnQ sla4at*nsno* of 66ia &1*tr10t. Arti 8140, #&x,6, pra- Yidas t

-xik ai 4t66er-ttt 0sla 00u6e~~ 0f the 6axos autZwrlssd rssrsuader, esd in '~11 PtaOtez-6 p6~wnlng 08 00=06t6a fih~r~~ith, tb6 thttm0 6hsll h6v6 the tax a66066ox en4 OOUeOtor oountp asme pakr,m and $5611 be (commmd by tbt saw Ngulat,IonII and px043rfbahg6 XuLlS, 65 grorided ror ot Stst* and vmaty ths a66ci6ka*n6 and ooll~otion taXme), unle66 othsawise hsrrl.6 provldod. The Court sh6U 6Onstitut6 O? cLq?&611668lon iOx woh 6 boa&d and all Low6 @moxrttng bw$de or quel- dlstrlist, for Stat6 md oounty tiadng purp6668 rrh6ll lsstion &wrra suoh Ol.stix~et (AH,8 19LL, p. fi3.)" boerd. 8103 asg~s.6hs rqplax aeunty irssoaor the ss~ossox

Arttralo of mob aiHi?iotM&d tier). rrq1~tr64 bf t;he.gqv) thrt 6s- sessar s&all (r6666ii th@~'proprrty In fh6 Uiboriot and ddltrsr slid rolls to th6 0~66iatw'6 owrt for -tioa ,Tho, x4ituibal~ of t&r oounty as606608 $0 00Prsotion 0r orr0r6.

;nrfon this duty ask&8 raid cdt&~e~ Ll6blr to bo r6mwsd fron otiio,. Artiole 81&d, 6~~6, '&akru tt t.hr duty ol the xegaar county tax oallortor to ocrlleot the dlstrl~h taxes und esld rrtlolo prowi$q* thst obuxt nrq require him to r~~niah an aQ0lt5ond bond and his r6i'unsl 3 0 0136@ly th0~6with nmkos aold aftloer 116ble to bo rw&?6vsd froa% ottloo. Artlale IH&.k, Usaitn(~. with dallaquent drufmigo districtt taxas, prorld*s~ ahall a&r '6 oartlrled llet

*The callwtor or 611 d6linqwmt property upon which Oh6 brain- tiae tax hss not boon ~14, aad r6turn aMu CO ais Couxt, elioh shsll proewa to h6v6 t&t* alttg oollestsd by th6 #tie of 6imh pserprrty In t5s &a&6 rpszumr grorided by bw Sor t&s 66le aS property l

far the oollLs.tion of &tat* crad oounty taxer. %?fi. 0~66bll6~. -J pUOh666 OnJ pXOQ.Ptr SO aold, POX th. bonefit vl: di&teIot.* Superb , ;IrOYibbia that the dirr)riOt mrnr ho3d Aptish Bus, an sll)otiori, in th. mnnsr prmidsd, to dstrridns if the dltirlot shall hey. It. mn aspqroto ..~ssvr and svllootvr R Rd l 6Sp6MtS bV~ti 0f Opu*a~uoPr COP thS R PMSUWit ax&Q ciQ%hO~ial Qf diEtriOt t6X66. xi tao-thim 0r thy YOt.r@ YOt. for suoh prOp.sltim, Ohen the St.tUtO yrmid66:

* . !l'h*eouP& shRl$aQpelAta tilt&&s ~.POOXI*U; boa4 oollwtor, and thsy .hall (l&r. and .x.r- 6b66SSUO~ aAh OthmP SUOh 9.aS.B OillO the 66S. 66Uh6 duties D66SPS and pUPiVPm th6 ee prundsd harsin for th. oolulty .8.simvf and eOUSUtW( RAd tb. OOIid66it3IlUr6 8htil OXWOiSO 611 Of the $WB?6l’S hOrein oonfsrred klJ&U3 said .QUrt *Itb r01.tlvn to the l gwilimtlva vf tax*& Tk goaural lar*, rOl6tiAg to the a66osataeat~ oollrotlo~ SC! SUP &S l Q@i@8b b, S&a .‘&U6l~,66~iOSl crt taXa@,, .&all a&tl;r.tO th6 6666456S6At, O&l66tiAA 6~d Oi Q+trfct t.XlS.” .QU~66tiOZ#

Thie 4sputmAt fn Qploioa Ev. O-l&2+? be&d thrt %hO t$i&iS~~Q~rs SOUr% 0% a OoMty h.6 .&hC!Ri~~ tv eAtW into 6 oentrabt drh o delinqwnt taa ettat'asy to oo~~fbt ds~inqbkult 001DllDoL( @Ohs01 dtSt~l$t t6666 prar$d.d th6 pPOQOP sohool suthorltisr had by p~ysr ordsr or rWdut.i&k end purruaot krtiois Nab, ~olnvn~. Civil 8tdtutrrs vi Toxae, sutbrl6sd tk6 county asswsor and oolleotar to sss~ss end aollsot the tnxrs for 6614 ~c%aeoa rehool dlstrlot. and CiPid OpiAiOl& ;tfk&.S. hOib that 6hS OOUAty .E6..6OP ovll..ter could pay the dsllnqurat tax .Dtomeg'e &awful Od.PliOAS btP.Otly t0 him. A OOpJf Of QQiAbA tie. o-lhd7 @Ad OOA6id~TtktkUX. i6 UIOl0a.d for YOUr POSiBt?.l%Oi Efnd6r t&6 faota 8wdttea with pour rw4u~sst we wuw3a tlmt tb6 Tegulsr oaunty .6@.66Vr sna aolleotor i6 sad oolleoti : t&a dra 66606sing the ~OrunriSAiOAO~-b %?UP% Of f!&%U.?t~~~ %%t~ a6 tlat the 3imrd of F;cjualfaatlon far ruoh drainag. di.trfat. 6~6 *7 *hat no eleotlon, under authority al: Artlole 8U5, mapra, hw been held to authorize the appointiwnt of a rspnrate abw6eor. a beparcte O0lloOtor of a816i &6in0&0 dlistriot taxes and orsling tlie distrlot oaaaisrrloner~ t&e Fkmrd of $pualla8tiori ior enoh of sa:d diotriets. Tcu are, ‘ihereTor0, drimml that it 18 Qw by you, that the belin-

oplllion, unaer the raotr wbtt0.a p;rrwt tax ooatmiot, (1 oc~y st which la 0n0loe06 by y 09, en8ereii tnto butwaen thr '3dwlamr~ Wurt OS Cklhoun c~~.~ty Dora a088 wrry, 0i2 the 9th 6~ or ;FUW, 194l; in- abide6 wl8hb its tora6 aact prorision6 ooll*o8laa ai 6elLaqumn8 drainage d.islx&t tww. You arb li~owta~ 860 I *isa Mat, unOov tho faoto sutmltte6 by you, thr Cw cma oz oald

.dfhiofier~ 00wy VW duly ~th~ri~rtl to b80~ into l wh BioUn~~nt tOr.OonbnOb. Be trust la tddo r86naeT we hare iidly an- that 6WOJmd your Inquiry.