,; . .
,,‘:,L : ~,,.,
a E- 0 GENERAL
Hr.’‘ikml
Blaolwetll 0p1n.tm IV?.,
WW~658
County Attorney
, ’
Travla county Ret Questions relating to whet 'Items
Austin, Texas are court oosts and payable ae
such by t2q State under the rwl-
Dear Mr. Blaokuellt sions af Artlole 39120,V.C.ii ,
You have requested our oplnlonon the follouiag ques-
t1QM t
"Are t& follwlrtg itom OQurt owt and as
tmohpayableby the&&a of hru m&r fk.
prwl8iQM Qf 4rt.39la* 8w. 1:
:. .,
c ‘,.
‘fee grwided for %n
8 ottltts, aud tmtod,
. . .ylBoktoirilwttr,
~~bresoh8uit~tby~“Eszeo qment caqt-
iiaiipweuaatto the pr~ims ~4%Title83,E pter 14,
- -
"
MP. Tom ElaokueJl, page 2 (WW-658) .
Vernon’s Civil Statutes, as ,amended, it Is alleged t
‘.
W~is suit, is brought pursuant to and ‘:
undak the terms and provisions of Title 83,
I.’ Chapter 14, Vernon’s Civil Sttitutes as
Leo;, and particularly Artiale 5$21b-12(b)
Venue is in Travis County, Texas, as
this is*a suit for taxes other than ad valorem
am& venue In such suits’ Is plaqed in Travis
County Texas by Articles 7076and m76a, Ver-
noq’s Eivil Statutes, 1925, as amended.”
195 S.W.28 955'
2 a ruit to reoover
d under roteat.
21b-1, e t seq. the
taxes levied iy
the State aga%ast an employer of lebor within the State.”
.
‘In view of the foregoing,it is our opinion that
suit8 broqht Ipr the Texas Emp opnent q#$?ggo’,~ g:
ewwy of dolit&mmt oontribu ion0 purs
plqmnt Camirsion Aat are nst$ts for de1 uent,taxesn and
are therefore exaepted from the provisions I”0p the statutes levy-
&ng e,libnry fee as costs.
You are therefore advisedthat library fees prwided
for utder the powirions ol Artiolee 17G?a-1 et seq. should
not be taxed en. oorts ,In a suit brought by the Texas &ployment
Cdraiott for the reowery of taxes Levied pursuant to the pro-
~2% of WCLo 83, Chapter 14, VWton~s Civil statutes, as
.
., x
&lole 3927. Revised Civil Statutes of Texas.. 1925,
as amended, providei ih part as follows:
: -1’ ?4’l%eolerks of the Dfstriot Courts Feym;;zh.
the8
up to for ,their
servloes t
I(. . .
nAbstractiug judgment
,
”. . .
:
aIssuiug each exi3cution
.
t ‘1 . l .
i
i.
,. :
- ’
I
Tom8Jiokwell, pgi 3 W-658) ‘,,
for suohr@viors fixed thi8b;t,UtdWOh
fee 8h a llk.due a nd p ep%a l to th e Wflw of
th o emlia t& lele~ 0 thodoakmt3ngofreh
8El beecxNlduedee~
by t& RLstriot
_
Cluk~aruohd~tlne.
Gi
fOO8OOlhOokdinOXOB88Of fb8WUkt#O8ari Ted
by thl8 A8t &tall upon order of the I#strlot
‘, ‘Jt#lgek reftmdd tathe puW ylng rrooh’ex-
0088 iXt -t.*. (47h818 QIM P
Bin6e tite foor fw in Artlels 3927 are spa-
ovided
. O%fhd.&bi8~td 'Leglstture to k fees "in oivll
,~ ‘,
h8eS “ud8bbOO tb, #lalature brr lutlmrimd the Judge bf
the d8triat Goplrf t0 lroribe one foe in 110~ of the fee6
t prerorlbod in lib8 Aat p"or the rervioo8 of $b M&riot Clerk,
it is our oplalon &et roh of the foor for the servlcea
li@ed $a Art1010 3W ue p r o p erlly 88088ad as mtrt oosts.
VOti0~k~8 oiril 6tatrik8t pre8OribeS
tha fearui%%.3 18 entitled to rewlve for services
8Otim8 u8tOd 18 I’OtUM Of eXOOU-
OlCpDMe8 of a suit
the loedng party.*
Btmddngareturnof
erder of the Court In
a oivll aa80. It 18 OWN OpbiOtt wt tb W iS PI’OPOrly
astwmed a8 oourt 008t8.
.
t\.
..
.
.
. . /-
.
I&. TOB Blackwell, page 4 (~~-658)
In view of the foregoing you are advised that the
library fee (except in suits for delinquent taxes), iesuing
exeoutlon,issuing abstract of,judgment, issuing execution
and/or abstract of judgment to renew judgment, and .Sherlffls
fee ror making return 0r execution, are Items 0r court costs.
IX Attortiey Qeneral~aOpinion ww-628 (1959), it IS
&&ted t
“It is noted that the prohibitions con-
tained in Seotiona 1 and 3 of Article 39120,
Vernon”6 Civil Statutes, concerning the pay-
sent of rees ‘or oommiesions by the State do
not apply to the payment 0r costs in civil
oases by the State where the fees earned oon-
stitute a part of the cost assessed against
bhe State ln a partioular case. Thewore,
8uoh cost oust be pald by the State as pro-,
vlded by law rather than as a fee to the
ln#lvidual orrloer . ‘I
Ia vi& of ths foregoIng, Items listed above as
rein& costs may be puid by the State. The County Clerk’s
~4’~ for recordfng an abstract of judgment is not oourt
oo8tr and the State is prohibited from paying suah fee.
AttPrney Oencira%!.a Oplnlons Nos. NW-508 (1959), and WW-628
(1933).
In answer to your second question, the court ooeta
e-rated herein should be paid to the District Clbrk.
Attorney Cteneralls Opinion ww-628 (1959).
SUMMARY
The library fee provided for in Artlolee
17028-1, Vernon’s Civil Statutes, et seq.,
is speo1flcally taxed aa court costs in
civil oases, with the exoeption of suita
for delinquent taxes. -es listed in
Artlale 39m, Vernon’e~ Civil StaWtes, are
taxed as oourt costs. The sh0rirrts fee.
ror return of execution provided for In
Arfiicle 3933, Vernon’0 Civil Statutes, is
taxed as court costs. The County Clerk’s
fee for recording an abstract of judgobant
9
Is not court coetr. Thoee feee linted
;E as court caste my be paid by the
The libraryroe in oa8ea of euits
for d;linquenttaxe8,asx¶the ,CountyClerk's
ree fbr ncordi#q lbrtrwta of judgmnt ruy
not k pa14 by th, state.
Your8 very truly,
WILL WILSOW
Attormy aeneralot 'Ibur
L. P. Lollal?,
CJwlrmn
mrvln 1. Sethtell.
mmr1.r D. Uabmnir
p& uz, Jr.
.