OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honemble 5'. B. $l.ck
fhuntlf Attorney
Ryz. p-J
,
eviaed Qivil 8tatut.e.
to the aaeadmaat la
above matter baa
been received we have reached
ta followlq 0
populat10n of
n 88 th e Sa x la m F ee Im ua a
fees o fthe offloera named
a the tax oolleotor, Chapter8 5 end 15,
l(mwa, 25th Lagialature, ?irat Celled
7 thereof poyided that oountiea having
or 1088 were exam@ thereiroah Thin
Znto the Revised Civil Statuter of 19ll
aaeadmant vu0 ared uhlch h&I
the etfeat to riiae thla mxlmum figure to 2',000.3" O.IWC.1
La;., 33rd bglalatcre, Regular8eaafcn,Ohapter 3.21, p.ga
In 1919, the 36th Laglal.twa, Ciqter 158, 0 299,
rap&bled &tlole 3898, the &feat of which vaa to f?ring the
officera, ipoluding t.x collector., of oountleti with a gopu-
pnvof 25,000 or leaa within the operation of the maximum
. %%a la. becslDs effective June 29, 1919. Howeva&,
Honorable 9. F. Slaak, page 2
the 38th Lagialature, Aata 1923, Ghepter 181, page 397, ra-
aneoted the provialona of said Artlola 3898, vhereb offloors,
inoludlng tax ool~eotora, ln oountlea heHug a pop UIation or
25,000 or leas vera exempt from tha Maximurn Fee Law. This
aawndment becma effeatlve July 2, 1923. ETSeotlve January
1, 1931, the hlld; Legislature, Acts 1930, Fourth Celled Sea-
aien, Chapter 20, repealed Article 3900 of the Revised Civil
Statutes of Texas of 1925, vhloh vma aiglully .atid Artfole
3898, and brought beok undar the llexlmm Fee far all oouutlea
vhoae population was leas than 25,000. Therefore, lla o e
Reeves County vaa exempt Srea the Haxlmum Fee IAW from July
2, 1923, to January 1, 1931, all of tha Sees referred to by
youuhlohuare eernedulthin that timeahooldbeturned over
to the popes u-taxoolleetor who e&rned themaahe Is en-
titled to c eo efve th e mfor lervloee r ea der eddur Us tenum
o f o ffio e.a.&, if a ny o f said Seer were earned ?I ur lngth e
period of time betveen Juue 29, 1919, end July 2, 1923,, they
would be sub eot to the povlaloaa of the Maalmm Fee Law as
it uaa vorde d during that parlod of time.
In 1923, the 38th Imglalature, at It8 First Called
Session,Chaptar 21, pege 180 amended ktiole 7691 of tha Rq-
vised Clvll Btatuter of 1911 [Artlole 7331 of the Revlaad Civil
Statutes of 1925) so that laae read In pnrt,aa Sollovaa
. ForpreperlngthemnualdelIn~uent
llat 0; &aaamenta ahrrged’to the tu collector
upon the tax roll, but whloh here snot been ool-
looted at the tIma of his auuual lettleaent vith
tha State and oounty, separating. the property pro-
rioualy sold to the State Sxm that reported leld
as delinquent for preoeaing years and for porat-
lug the Nate taxes into State revankm, Btate
aohool end State pension,~loulatbg the penelty,
extending it and add&&it In wit&other texea,
ba1a.noin.g the delinquent list, an$ aertifyIng it to
the comlaalonerst court end the Canptroller, the
tex collector ahell be entitled to a See oS one
dollar for eaah oorraot assessment of land to be
sold, said See to be taxed as ooata agaU8t the
delinquent. Rovided that In no ease &all the
State or oounty be liable for 8aifISae,~whi.oh shall
be addltlonal end cumulative of all other is88 POW
allowed by law and shall not be amounted for under
the fee bill, ar Sees of of~ioe.’
Honorable T. F. 32pck, page 3
Thea amentfiacmtbeoame effeotive September 19, 1 3,
and reaalned in affsct until it vaa egain emended by the Y1st
Iaglaleture, Acts 1930, Fourth Called geaalon, pege 30, Chap-
ter 20, vhleh beowe effeotlve January 1, 1931, end uhleh
amendment did not provlda that sold fae ahould be addltlonel
end aumulatlve of all other fees then elloued by lav, eta.,
as provided Lo the above quoted provision of 1923. Therefore,
for thla further reason, any of the fees referred tp by you
that vere eerned during the tlmo between Septeaber 19, 1923,
and January 1, 1931, ahould be turned over to the proper ex-
tax colleotor vho earned them as he la entitled to reoelre
them for ler vlc a arendered during h is tenure o f offloe.
This departmant has hbretofore passed upaD a acme-
what similar question, as ahovn by Opinzopl lo. O-2186, a oopy
of which la herevlth enoloaed for your further lnSormatlon.
Truatlag that this utl~faotorlly anavebayour in-
quiry, ve are
$acloaure