- .
R-258
T'%EA~ORNEY GENERAL
TEXAS
AUSTIN aa. -nsxatm
PRICE DANIEL
ATTORNEYGENERAL
April 10, 1947
Hon. Alfred M. Clyde Opinion No. V-137
District Attorney
Tarrant County Re: Authority of the Cornmis-
Fort 'North, Texas sioners' Court of Tarrant
Gounty and the Comptrol-
ler to contract to com-
pensate county employees
for the collection of de-
linquent taxes by a com-
mission based on such
taxes collected by such
employees.
Dear Sir:
Reference is made to your communication in
which you request an opinion of this Department concern-
ing the power of the Commissioners' Court of Tarrant
County and the State Comptroller to employ persons, as
county employees, to collect delinquent State and county
taxes, such county employees to be compensated by a com-
mission based on such taxes as such employees may be in-
strumental in collecting without suit. No commission is
to be paid if it becomes necessary to file suit and fore-
close the tax lien.
Commissioners' Courts have only such powers
as are expressly or by necessary implication given by
the Constitution and statutes of this State. Tex. Const.,
Art. V, Sec. 18; Art. XI, Sec. 3; G.H. & S.A. Ry. Co. vs.
Uvalde County, 167 S. W. 2d, 305; Mills County vs. Lam-
pasas County, 90 Yex. 603, 40 S.W. 403. Such Court may
contract only in the manner and for the purposes provided
by statute. 20 C.J.S., Contracts, p. 1006, Sec. 174.
The Legislature has the sole power to pro-
vide for collection of delinquent taxes and to fix com-
pensation,for such collection, and Gommissioners' Gourts
derive their power to contract for such.colleotYon exclu-
sively from statutes.. IWhite vs. McGill, 131 Tex. 231;
114 s. I!. 2d 860; Easterwood vs. Henderson County, 62.
S.W. 2d 65. No legislative authority has been given to
compensate county employees on a percentage basis for
services rendered in collecting delinquent taxes.
Hon. Alfred E:. Clyde - Page 2 (V-137 1
The only authority given Commissioners*
Courts oonoerning the employment of speoial delinquent
tax collectors is contained in Artiale 7335, Vernon’s
Civil Statutes, enacted in 1923, in which Commission-
,811s’~ Courts are authorized to “contract with any oom-
petent attorney to enforce or assist in the enforoe-
ment of the collection of any delinquent State and OOUP
ty taxes for a per cent on the taxes, penalty and in-
terest actually collected.” It is provided in Article.
7335a, Vernon’s Civil Statutes, enacted in 1930, that
the compensation under such contracts shall not be more
‘than 15’$ of the amount collected, and further that such’
contracts must be approved, both as to substance and to
form, by the Comptroller and the Attorney General.
Those statutes have been sustained by the Courts. Syl-
van sanders Company vs. Scurry County, 77 S.W. 2a 709;
Slitup v. Wise Gount,y, 96 Y. W. 2d 537; nasterwood vs.
Henderson County, supra; Marguart vs. Harris County,
117 S.W. 2d 494.
The authority of Commissioners’ Courts
and the Comptroller to employ persons to colleot delin-
quent state and county taxes is confined to the stat-
utes above ‘mentioned, by reason. of which such officers
are not authorized to hire individuals, as county em-
ployees, to be compensated by a commission on taxes
colie&ed by them without the nedessity of suit tofore-
close tax liens. Such employment may be made only by
contract entered into by the Commissioners’ Court and
approved by the Comptroller and the Attorney General,
as provia,ea in Articles 7335 and 7335a, ,Vernon’s Civil
Statutes.’
We are of the opinion that the Commission-
ers’ Court of Tarrant County is not authorized to hire
individuals, as county employees, to collect delinquent
taxes on a commission basis; either ~with or without the
approval of the Comptroller.
SUMMARY
The Commissioners* Court of Tarrant
County is.not authorized to hire individ-
uals, as county employees, to colleot ae-
linquent taxes f,or a compensation based on
a per cent of such taxes collected by such
employees, with or without the approval of
Hon. Alfred Id.Clyde - Page 3 (V-137)
the Comptroller.'Arts. 7335 and 7335a,
Vernon's Civil,Statutes;White va. Mo-
Gill, 131 Tex. 231, 114 9. Uy.26 800;
Easterwood va. Henderson County, 62 S.W.
2d 65.
Yours very truly
ATTORNEYGENERAL OFTEXAs
BY
WrW:ar:wb Assisttint
APPRomD APRIL 10, 1947