1.
‘.3
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Iion.G. k. Ihltere
couiitgj;ttornsg
San %SabaCounty
San :klba,~ex.%ti
Eon. S. A. l”altors, Key 25, 1939, %ge 2
in eaab case of intorventloni Or, &all
tha oflicars receive any aCditloaa1 fees
where there are pleas of intervention?
"Air8
aounty attorney tiling them suit8,
ee I uaderstandit, 1 em entitled to not
mre then ten percent acmraiasiona for the
amount of Judgment In favor Or int4rvenom
taxed aa pert or the ooats an4 mD8 should
not b4 4ntitl4d to th4.ddfti&~.ao l8
attonlop'ar . orfntolToJll8g but the elo*
andth48b rsf Mmuld k on&edto mmddb
'tlonal$&CC a&h for the laterwntlOa.-
Xf .w bate oorrsatly lnteqmted your laqw,
the qusatlon aubmltto4 is a8 above ltated.
"I%0 cot8&tyor Rl8trMt AttorEoy 8hel.l
in ti Otlit8
"EbtoMfi~ 8U%t8fOrth4X'44W427
Of dellnqwst t4x44 fat uby y4aP, 80@08
ahsll bo glveu to the wrmr or awawr8 ai said
propsrtf88 iSp~~bbdr~~fn&ti~um~.
ot the Revised Civil 8tatute8 of TOXM, l%M,
OS VatelldOd by ChZIpt~ 119, P4@3 196, 3x8$8Of
the Fety-Seaond Logblature, Regular SMSlOu~
Tb0 i~4~,h8r4inprwa4d ior am not ~oom4
to uor shsll the verlous off'laershsnln a8nmd
be entitled thsrato in any atit .u.nleieli~lt be
proved that notlae has been given to the aner
fba the time and is the mannor provided by
.
lion. c. A. Yaltern, Xay 25, 1932, Pa,ge3
"In all cases, the oaepensatlonor said
Attorney shall be Fwa (&.OO) Dollars for the
first traot en& One (#l.aO) Dollar for eedh
aCditlona1tmat up to four (41, but said fee
In no aase to exceed NYS ($5.00) Dollars.
And provided,that In any suit brought agalnat
any individual or oarporete tnrnar,all paat
due tsxes for all previous years on suah tract
or tracts shallbe lmluded;and praridwl,
further that tier4 there 4r4 semral1Ot8 ln
the 84~14 abd~tloa or 8ub4ivision delinquent,
bs1ongiaetO'tha 8U8C!Ull4r,au.saidd4%+ :
$W~blOtUt”hu ho made th8 8obj4Ot Of 4
.
"Allf~1lpxwlde4toctheoffl~orahore
in6h~b4tT44t46Ui488OfOff%044&&~
eamt4a for u mob, mb scrid-~offlaors
8hall
not reaelve am rot&a uld t 448 id (1x!ftou .of
the.- otmpmaatl@a allalod said offlom
under the
lu6offhlm SWze;,andpxwl#e4
fVSt.hOl- th@t t-h8 &tlEt~-At~* cr&bUl
DlatrletAttmaey or Mstrlot Attornmy &ball
notbaanMflo4totho f888 himaXngrov24ad '~
for ln lnntuwea wham amh dol$~quont tuu
arooolloot86maore8xltmot8hetwwtho
C&881--’ oomtand othm ror WA*oob
leotlenai suohtuos,uaUlamaaWimtia&ooa
the f448 heroin ~rovld8tkfOr woh effi00?8 #hall
l&Of b0 4884884d UOF 04lbSfsb,
RBe ShoruT or @m&able of ‘the Couu&y
in*hiahth8 milt l0 padiag shdll~%Ofm~
farofTau()t,cKi)Dol&rnlnuohoMonbfoh
ulll.oovar the 6orvlae or @ll pr44486, u&d
%ehe~~ingOithepzqnu=tyaa~ exaOtztl~d44d~
us in w auah soit, $Fl-O44?JS.i8
~lMu4d t: be i~erved3.nCoumtleB other the3 the
one in uhloh the wit 1s peaMng, the Shsrifl
Or Constable 84lWia(l the 8-4 &M.&t X444iT4 a
if34 Of On4 (8t.00) MUM i.Xi 44Ch EUit f4X hz8
cierviaaa.
The Dlstriat Clerk shelJ retoslw~a to4
Eon. (1. A. Yalters. Lky 25,1933, 1’age 4
of 7ko (32.00) Collars in full fcr hia ser.
vices in eaah case.
The County Clerk shall reaelve One
($1.00) Pollar in full for his servlaes In
eaoh cam.
*Pmvlaea, thnt the fees herein pk
rided for ih aonneetlm tith.dellnquent
tar 8uits Ohau. Oo88titUt4 the Only i448~
that shall be obfmgod by uala oiiloem Sor
prepm%zg,til~,inrtltutlz& aadprOseaut-
ins Wit8 OILdellnquah fusP Urd
andall
oolleotiouthereof, &W
wlthsra-haw~rexmale&
"xnoaso the d8~8qWnt teepsyer oholl
pay to th0 ooll*ot8rth4 anot+ or a4l~qwnt
tous for rhloh he 18 liable together with
400ru4a Int4r4st 4ft4xtb4 fh
fOlW#d#WIt18t4k~@Mt
thea, oaly one-hslfofthe foo8 taxable %a
SWJh~ 4888, U prmib8dfOrh4Nittj 8mb8
o ha r glg
e ad ia h
o ia
t m
Art1018 1533 R8~ie& Civil Statutes, proridsrr
that the tees
aXLao & tha ofTlam lathe aboW qpbka
art1010 "shallbe texti a8 eaeta a&mt the lanU to be
sold uader +dgmwtfbr taxwra
Bothof th488artiol484r4apartof Whapter
10, Title 128 oi the Revised 81~11 i3tatutesoi 1925,*
refemd to in Duotlan W of &Male 7?54!5m, Vernoa*e
Aanotetd Etatutea, hereinaitarquoted,
,.
In M87, the Ie&slaturo~for the flr8t time
spaoted a rather aamprehennlrestatute deflnlng "taring
units' and authorizing suah units to intervene,if not
impleaded,made 4 pnrty defendant, by another suoh unit
whloh bad tiled suit ror d4llnquent taxes due it on ma1
pmperty on which, or a part thexeoi, the ispleaded or
interveningunit also bed a delinquent. tax cbim.
Eon. 0. x. l.alters,
my 25, 1929, Page 5
Ctoptcr 806, ??e@.ur Elesc;ion,45th X.e&3lature,Arti-
cle 7345b, i’crnon’s Annotated Zatutes, The pertinent
sect&m of t!liaArticle are 1, 2, 6 and 13, whloh
read, mcpoctlYely, us folkus:
"Sec. 1. Por all purposes oi this Act,
the tern *taxingunlts,t shell include the
F.-tote
of Texae or any town, city or county
in said E+&ta, or any corporationor district.
orcan%zedunder the laws of the Stats with
authority ta lerg and collect taxas.
"S&O. 6. In any henal’ter
6uit brought
by or in behalf of any taxIn&unitas above-
defined, for delinquenttaxes letled a@lnst
property byw such taxing unit, the,plain-
tlrf may ml-a aa parties d4rwm any
or.all other taxln6 units haring a4mtqtua
tax olaim8 agalnat au& prqnmt* or any part
thersof,and it shallbs the dutyof eaahde-
feadaittaxingunit,uponbolngrrer~ed ulth
oltatlan es mrided b Law to appear in a&d
aautseand flPb its Ql&l for dsliaquent tax66
agallult8u4h pn rty or any psrt therear.
It &all b4 mUf rold wmrlae upon tlm St&e
erlv5aesTeru,inaay4otmtyirrrut3lisultto64m
oitatlonugkonth*Ckmat~TuCollootorah8rgd
riththo autyof aox&ot5.ng au& a0mqu08kt
taxes duetheStakaadaouatyagalnst 6uoh
prqmrty and It ehmll be suffloient aervioe
upon anyotbertulqg onit to .udrv*oltatlon
upon the orBoer 0hampU with th4 duty or
oolleotingthetaxtm of suoh taxlng unit or
upan .th4Mayor, n-4~iate, or Ohainun~ or
the goternlnt~ bodyof euohtuing tit, or
upcmthei3eoretaryof 8uuhtaxingunlL Any
taxing unit ha* any olairpror Uellnqwnnt
tarea sgalaet euohpro~rtywywaive the ls-
maan cud 44mics of altation upon It,
"It shall be mandatory upon any such
taxing unit so rlUng.suoh suit or suits,
In all oases where all other taxing units
are not lmyltadadto notify all such taxing
units not so lqleaded of the filing of such
!Ion.C. ii.'-alters,
Xay 25, 1939, Page t3
8d.t Or SilitS, Mach nctice to be given by
dopositlrq in the United Sates nail a m-
,@tored letter uddresmd to ~ucfitaxing
unit or units @vinE ths nme or nam48 of
t#baplctitisr rcrKi deferuknts,the court
wkere filed, and a short Usscrlptionor the
property involved in mid suit so that such
taxing units not Impleadedmy ht~vethe
oproFunltpto intervene RS herein provided.
"330. 6. ti.1court f.?OStO, lnoludw
omts Of 64rrirlgproa4ss, in Imy suit hem-
attrr brought by or in bahals or any taxIrig
'UnItIsror dsiinquanttaxer inyhluh mlts
all other taxlq unitshaving a delinquamt
tarolaia!ega~tsuahpmperEyorwprrt
theno?, hav4 been irplu4.4, together rlth
all 4x$4ns4s of fomoloeura sale and snob
masonable attorneylsfess as may be inourra4
bf the interplaadodor latarvanlqgtaring .
ualta,not oxaaedin&tan psraent (lO$I
of th4 anount sue4 for, suoh attorrtsf*8 fo48~
to be subjwt to tha lppWd Or the oopzrt
to4etherrlth auah reaeonabla 4xp4ns46 M
the taxing units uy lnour in pro4urlng 4&a %.
and lnfonatloa a# to the name, 14entl~~
erd io0ati0n~ or n4448fum ,prrti44 and in --
proourlng nuiossa l@ d4soriptions of
s *ha PTOQWQ', .sh3 b4 dar~eablh M oourt
ao8ta.
=s40. 15. or this dot
Th4 provleloJl#l
ahall be oPIPUIPt.lve of an4 in addition to
all other rights as4 ramsdies to *lob aar
taxing unit w be entltlod,but as to any
proaeealngbrought unltsrthisAot, lr agy
part or portioa or tlda Aat b,a~IIk oonfllot
with any mrt or portion or any law of the
state, thetexms and proYleions or this
Aat shall govsrn as to suah proasedlng.
The provisloneof Chapter 10, Title 122 of
the Revised Civil Statutss or 1925 shall
govern suits brought under this hot exaapt
ao herein provided. Aota 1937, 45th Leg.,
p. 1494-a, oh. 500.
fkn. G. X. t'slters,
tky 35, 1939, Face 7
All cf the ahGve quoted sthtutes relate to
the ccllcction of delinquent taxes by suit and/or Che
fees to he slXomd certain oflicers for serviaes ren-
dared in comectlcn therewith and mst be CODStNed
toeether. hxtldle 7332 is an older statute then chicle
9345b, 'andIf in coafliotwith rection 6 themof must
yield to the ymviblons of the latter. From theee &,a-
tutes, we must get our cinswerta your queetlon. In er-
tminlng thm, we oust keep in mind that it is the estab-
llshed law ot this sthte that "an otfioer may not olaim
or reaah any money without a law authorlelnghim to do
so, and clearly firin the eaount to-whioh he ia axtlt-
led.- 54 Tex. JUr. 511. In other norts, au ontloer
map not alelm e r00 Sor a partloular service readered
un$methe statute has preaaribed a tired fee for said
Thib 1s the nale, wen though the fee or ea-
pensat& fixed Ia unreasonableor Inadequate. An offi-
oer may be required by law to perions speolfio senleee or
dleahargeadditional dutiesSor whiah no eompanaatlonIS
proridwL 54 Texex, Jur. pp. 550, 531.
h&n, It haa been ape&loally held by our
eourttsthat the rulea of law above annouuaed apply to
ieee of officers In suits Sor the oolleotionof dellIn-
quent.taxer,and that. rruahltatutee prescribingfee8
for pub110 oftioers are atrlat eon8tme&, and aglmt
statw YS. state
; grcxmds, 38 5. u:
(edI 1097, and auboritlem there sited.
Artiale T332Is anuaually clear and unamblguoU6
statute pmsorlblng with oertalnty the exaot aount of
foes eaoh or t&e OifioeM aamed therein may reo6IYe for
the reepimtlvesenioes rendersd by eaoh In a suit brought .
by the state of Texas, a "tarlag us&,* to Peeover dolti-
quent taxes on real property, The orflasrs named ny now
oolleat only the fee8 therein allowed, and under the eon-
dltbns mused ?hereln, unless othemlae provldod ln Sac-
tion 6 c& Article 7545b.
be
The aourt oosts provi,dedfor in SsotLon 6, loa;~
itemfzsd a8 r0110war
(al "All OOUd COGtG, including co&e Of BerVlng
process, in eny twit hereafter brought by or in behalf of
any taxInS units for dollnqunnt taxec in w!iich suits
all Gther Laxin(:units hcving a delinquent tax 0laiPi
a&n such porarty of (or) an: part thereof, have'been
lnzyleadod,(b) tw>ether -4th all expenses of foreolosure
sale, (c) and such roarmable nttcmcy*s fees as may be
incurred by the interpleader or Intervenlw taxIn& units,
not exceedixv-tw par cent 1105) of the anmunt sued for,
such attcmeys fees to br subjact to t!;eap;?rwal of the
court, (d) together with such reasonable expensea a# the
taxing units may Inour in procuringdata end inforamtlo
NJ to the name identi.ty and loo&ion of neaeeoary
ties, (e) and i.nptiurlng nea~safuy legal deaerlp tf-
one
oi the propbrty, ahall be ahergeablc as court ooeta.'
Prior to the enaatment of the above quote4d'aoo-
tion 0 of Artloli,9545b, "all oourt ooat@ tlmt oould be
taxed agnlnetthe CeCendnnt in a sult.ofthis kind braught
by the etate were those epe8Ifled ln krtlole 7SSe,.ae
amelded; .The fees so spwlflsd Inoluded eaahand e?ery
kind of oftlolal eervloerenderad by each at the afflaen
In eald artlole.
SeatIon 6 authorizeeadditional ooste w k
ngslnnt the defendant, but all OS sucliaddltloaal
areellowedtothetulng unitsmde pcrtlrdofew
or that InterPam. In this eonneetion,it Will be
tht the ettokneyJ'8 We, not to exowd ten per aat
of the amount sued for, 18 ellared to the Impleed-
lntsrrcwingtax unita, and not to the plaIntI.W.
It Ie true .._~_
that Ar?AoleA~5b
- _ Impotea
- upon the
Dlstriat clerkc’th*
a4dltional burden of isstung olt~tlonm
Sor eaoh taxlng.unltmade a party dettmdant which the
sherift or constablemuet 8ervel but no ad&Ional ocmpen-
6ntlon has 'beenprwlded in said section SOT his eeRla0.
Of uotu~a, if the lntereatedtaxlng units ere not made
partl.eadefendant,end they intervene, no cltatiqnoM
issued to nor aemed upon thmn.
Some additional, but not burdeneome, dutlea are
imoeed upon the County httmney. Fe nust either xaka all
Eon. G. A. Xalters, ).iay
25, 1939, Page 9
other interested taxing units parties defendant or
give them notice of the filing of the state's suit,by
registered notice as provided in Section 2.
In view of the plain language of all the sta-
tutes pertinent to the subject and the established rules
of law relating thereto, we conclude that the fees o$
the respective offloera named in the question stated
are fixed by Artiole 7332, as amended; that Artiole
73455 allows no ad'dltlonalrecs to be oolleoted by the
Mstriot Clerk; Sheriff, Constable or County Attorney,
aa oompenaationfor any addltlmal service6 rendered and
ocoassionedby said article. Bowever, it appears that
where the state or oounty ia made a party defendant in
e suit brought by mme other taxlhg unit, or ii not
msde a party and it is neoeasary for the etate or ooontI
to Intertens in the su~itand the oounty attoraq doe8
file a pled of intervintlonfor the state or oountI, he
Is entitled to the attoxney*s $886 allowed on the percent-
age basis provided ior in Seotion 6. In suah ah event,
he rrouldnot be entitled to the fees provided ior in
Artiale~7332,as amended.' The fees there provided for iilm
are fo~bbrlngingthe suit, whf.le.theperoenakge Sees al-
lawed .tohim in Seotlon 6 are for anawerlhgfor a befen-
dant or ror interveningfor Me client, a taxiag uhit
whhlchthe law makes it his duty to reprosent, The actual
aervloea.rendevodare eubatantlallythe 8ama, the purpose
against the taxpayer
being to obtain a ,judguient dth a
' torealosureof lien on the property involved,yet it seem
that the Legislature hae seen fit to diatlmish between
the services rendered and prescribed a differentSee Sor
eaoh service. Ae heretoforenoted,.the peraeatagefee 1s
allowed to the impleaded or interveningtax unit, yet it
Is speolflcallpauthorized to be aolleatedas vattorneI*s
fees," and we believe a reasonable interpretationof the
statute Is that the fee was intended to be given, when
collected, to the attorney representing the taxing unit
in the suit.
Eon. C. ii.'~'alters,
:.'ay
25, 1939, Page 10
we tiii;ive
I!oplnr; Eiven you the infomatlon re-
cuestod, w3 are
Yours very truly