455
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
~,ITORNEY GENERAL
sonormbla
SholbrK. Long
county Attorney
srrt*rroncounty
Beruaont, TDur
Dear Sir:
ion on tha abovr matter,
0 proQorty oan
II. The quartion ir
dttorner porrorabg
ld illlagth* ruitr
thrnof, thr tax ma8
bg beui out 0r orri00
ntit1.d to noeirs thrn
are roooired ha& the money
durln& Us tears 3r 0:fioc
exoeod two year8 from the
iuertion No. Two 18
rtriot clerk aud other oounty
Jefferson County hare btea taken
e fee systen kltd paid an mmel seiary,
my tkese fess be now claimed by offloe holders
who have oontinued in orfioe rinoe suoh tima and
be ap2lbad on their fses ii’ they failed to m&e
ths maxhia of any partloular par in wnloh the
rultua8 filrdand $d&aemt taken, or uy then
irea bo oonaidemd 08 an unaooouncable ree and
456
iionoroblo 3holby ii. Long, Poe* 2
Won by th8 0rriO0 holder l# ouoh, irrOO~Otive
of tho foot thot ho tight hovemod. him aoximum
ourlqjany portioulor yoor for whlohho oloiao
th ofr owo lo r n*d. mi0r t01923 th000 r00t0
wo n loooankble aad wro taken intO OOnOidOM-
tlon W bo uoa in PI the am&mm allowedbr
ro8ohmA tho 0~01~810n $&am tho luthorltlro
and othrrr
oltod heroin thot thr I.8 ir not ramrd 8ntil the wholo
preooAuM of rollort~ th* tax
har broa ootrled out,
nwltAa& la ,a. final .paFMll$ of um tax. It thir
b 0
‘tr w
th
,l 0r r i0irwt
u,
hinma r o otfofri00,
wo uld
h vma0 o la to
laa ny
Sw th awotul&
h nrbreen
over, I hare not boon lblo to find l moo. dinotu
in point with tho quootlon that W hrlr in Ohlr
ootmty, th0t ~nrolior th0 intirpntatlon or out-
ut40. I would like your oplaion 00 te *hot , ii
rafthlng, t&or ofil~lrlr rh ltitled to neolvo..
YOU a. not atrw ami tho COM littW2l.F MtOrMd t0
br you and who porhrao& tb nnlwr Y P thq tax #rAta mn-
tion0d m8 b lrri00 0th.r th00 th0t ho h0a b00n out 0r 0rri00
over ton gerrr; thonlora, m ax-8 Alaitlng thlo opinion to tho
porlod or tima botueon Jonuorp 1, 1931, the orrootiro dote or
boto 1930 41ot Log.,bth C. 6., p 30, oh. 20, 900. 9, ImeAd-
in& Art. $332,Vernon’8 AnnotOtOd Ciril kItOtuto8, MA the Asto
ooid county httornmy went out 0r orrioe, wkioh we ore oooumbg
woo arter Jonuory 1, 1931.
Am 80 ammAde&, maid Art. 7332 OOAtsiAed the rollowlne
prorislo~o relative to the ream or tho County nttorriey inquired
about by you, viz:
.. . . .
. . .Tho ottornoy rho inotltutoo 8 lult
onA hoi iroooouted the same to Judgment in the
dlotrlct oourt skall reoeire 011 foe8 allowed
457
_ionOfbbld jholby d. i.OAe, pa0 3
under thin Article even thou&h he ham Dasn ouo-
oooAod in 0rri00 by another ottornoy;proridba,
in 0880 thr
10 O~p8010d, jUd&OoAt
thOA, SAA in
that OTOAt, the ltto r nowho y 88o~r8d tho Judg-
moAt oh011 be 0Atiti.d t0 lA lqUOl dlliOiOA with
hi0 luoooooor in orrio* of thr r OOO lllowodthora-
in rod the memoohmU bo prld to him 8honorer
rogor4looo
ooiloOte6, Of the ttU when oollo8toA,
980. 10 Of Aato 1930, llrt Leg., lbori nrorrrd to,
oontolnod the following prorfolo~o~
". . . .
a. . . . offiOOr0 ASmod in Arti 3883 lnd
M63-A la oountlo~ brlnn
v--e -- -~ -~----- -----7
o
-
waui.otion si twonw-
five thourendor lroo
ooutkr Oh811 moko tl
WAt npulrod b Artloloo j696 SAA 3893, ona oh811
MauirO~t~
Art. 7332 of V. A. C. 9. wee OmMdOd by Aoto 1931, 42nd
Leg., p 128 Ch. 258, soo. 1, end Aoto 1931, 4206 Log., 2na c. is.,
y 31, oh. li, but the roVioion that mu or the rOOO proria0d
ror the orriootr them 4 A nonod,Whloh ore the orriooro rofrrred
to ‘by you in your OpiniOA nquomt, oh811 be troabd 08 iaao of
0r r i0 end
0 l000unted for am ouoh woo rotoinod hn 000h 0s 00id
omend.aoAto. Therororr, 011 of tho fooo referred to herein are
subjoot to the i;oxin~uaPen Bill SAA ore required to be aooounted
ror am roeo or orrioe;
Art. 3652 0r sela st~tutoo in iA part h0 roliowti:
*Any orrioer mentioned in thin Chapter wh4 doer
not collect the rcxlmm amount or his fees ror any
fiscal year e2C wA0 reports deXn.iuent rties for t!iet
year, ~3~11 be ertltlad to retain, when colleoted,
au05 part or Euch ctslinr,wnt reea as 1s su:ticlent
to conplete tSe zm~lii~uc oou~enootion authorized by
Xrticleo 3883, 3883-A, and 3886 r0r the year in
rhloh ouoh delinquent form wore oharged, end oloo
MtOiA the amount of oxoo88 to88 outhorlzod by low,
aAa the remainder 0r the deliAqUeAt r0d0 ror that
,458
yonorabls Shelby K. LOW,, pa3 4
fir081 yrsr 8h811 bo p8Id a8 h8~~In prOVId8d ior
whrn oollootrd; proridod, the ~rorlrlonr OS thlr
Art1018rhall not apply to any 0rri08r rrt8r one
year iroa thr data ho, oee818 to hold the o??Ior
to rhloh 8ny deibquont SO. i8 6~8, 8nd in the
lr mt th8 orrlorrrarningthe for8 thatare drlln-
quont h88 not oollootod the aam@ wlthln twclr8
aonthr rrtor ho 088888 to hold the 0rri06, th8
la o unt o? ?..a rolleokd @hall br paid into the
oounty tzva(Irury.. . .*
Art. 3891 o? raid Itlitutaa, a8 amnded by Aota 1930,
4th C. S., p 30, oh. 29, 888 in part am toUow8:
a * l . . All free oolleotrd by orrioerr
namsd In Article8 3883, 3883-A @Ad 3886, during
any ?l8oal prr in 0x0088 o? ushum mount rl-
m0b bl hi, me sf thr ua tm8 o f l~00a1 r008
8ll0~0d by thlm Art1010 ?Or th8& Iorvlool, l6
?Or 88rtlo88 of their drputloo, or tholr rrrlr-
tantr a8 herein proridrd for, ah811 bo paId into
the oounty trrrrury of the oopnty 8hrn the ax-
0088
lo o r ua.a.,
.*
Art. 3891 ~88 8umsn4e4by the l&d Log., Q 870, oh. 368,
and by the 43rd Leg., p 734, oh. 220, but no aaterlml ohan@
wa8 mde In the above quoted proririon. Thero?ore, during 811
o? the time oorrred by thlr opinion, the rsyuiramant o? Art.
3891rar that tho 8x0088 fro8 not ~804 ln jmywnt o? l alarlea,
ato., a8 ruthorfzrb by law, rhould bo paid into the oounty
trearury .
Art. 3897 O? the ;ter. Clv. St8t. O? 1925 provided that
the oifloer8 named in Art. 3883 O? raid lt8tute8should nake
sworn rtatements at the oloee of eaoh tlroel year to the dir-
trlot oourts o? the countleo in which they rerlded, rhoring
the amount of ?see colleoted by them durlq the fi8oal year
and th# amount o? fee8 charged and not collected, and by whom
due, i’nls statute was also aJei;ded by the 41st iec., 4th C. a*# ..
F 30, ch. 20, acd chid officers WtZe not re;uired by seld a=e:,d-
x:-t to ehow the eimunt of feds cLiart;ed and not collacted, or
by wk~ou due. This statute wae mt s,ain chanced ur.tll a?ter
the tine the county attomcy referred to by you had gone out
or orri00. Eonever, it I8 our o~inlon thrt tho Ieot that thr
oounty rttornoy in quertlon war not requiredto file areport
o? delinquent Seer oharged and not colleoted make8 no difiereuoc
459
, .
~onOr@blr Shelby K. Long, p8ge 5
here, for had he fllmd the report 8uthorI~8d by Art. 3892,
th. ?OO@ hen IA QUeBtiOA Mro AOt rollroted within 008 f@@r
froa the data ho 0.8806 to hold Bald Offi@* a0 88 to author-
I%# him t0 II@.I- iA amkl.n6Up hI8 MtiUn. IA lw lVOAt,
l? maid ?@@B U@?V AOt r8portod a8 d@liIIqUOnt f888, ho 00tid
harm no 6laia bhonto.
IA Vi08 Of th0 ?OZWOiA& BktUkB, it 18 OUT OQiIIiOn
that the f0.r t8X.d #a OOBt8 in ?aTOr O? thr OOUW %ttOrnOy
In th. t81 WAitI ~f0W.d t0 @hotid bo Q81d iAt the OOUllty
trS@@WY, lb&w a@ld lOUAtYlttOr AOh YA8B OA Out OiOtt1 80
aOI'8 than OA8 year beiOn 8814 fW8 Wa r 8
lOueOtOa .
IA thy 0880 of Camron Gounty V@.~rOX lt 81, 6). S. 1.
(26) ido, th0 ‘cOaPriB@folr
Of AppdJ -I p~&g b prt U~OA
@A Dot ~888.d by the ~~i@~@tUO irr ldw (Ut. 769&, ROV. St.
19U) thloh prorl4od lm r0ii088t
“The oollrotor 0r kxw, for pnprr~ the
delinqumt Uiit and @rpmtilUJ the proprrty pn-
ViOU84 8016 t0 th% lkk irOn that -ported to
br rofd aa d@liAqu.nt for the pnoadlxq year,
@IId OOrtiryiAg th@ 81Y t0 tb @OMBLi88iOA~r8'
OOUrt @hell b4 OAtit LO 8 ?eO Of OAe dOu@r
iOr lBeh OOrr%Ot 88808~At Oi the l@Ad to be
Bold, @@id I.0 to be taxed 88 OOBt8 l6d.Art
tha drlInqMAt. , . .-
IA Q@@mI6 UPOA when Bueh f88 to th8 tlX OOllOOtOr W88
emmrd, the aourt bald 88 follow:
I . .Thm fee warn earned when the 8ervlce8
y:‘b~d In mrtlolr 7691 (ii.S. 1911) wore per-
The i%e b%cmne due lt that tine, and W%@
oharge;ble a,-%lnmt the delinquent, although th8
enforcement of oolleotion depended upon oontln-
pmolem Incident to the enforoed oollcction of
the delinqusrt taxes IEvolved. . . .”
i8 to
the dlstrlot olerk and other county Of?iCi%l@ 0s
Jeffarson Couty, wliioh other oouty O??iOi%l@ would bo th. oounty
olerk andmher1?? or OOnBt.9b~B narried in Art. 7332 o? V. A. C. S.,
it 18 Our Opinion th8 ?De@ due them rOti6 be goremod by th*
rule8 hereinabove laid down. I? the i-8 oh%rc;%d for @@id Offl-
oerm, or any of them, were reported am delln-,uentfor the year
donorable Shrlby K. Lone, paga 6
IA whloh the l8rTiO88 mrJ porforskedand 8814 O??iOOr@ 8r8 @till
In their rO@~OtilO OfflOe or had not 0080.6 to hold Buoh or-
?iOJJ more th%A one year pr ior to the oollrotIon 0r maid ?eO@,
@Ad BUoh $888, or lJ QUt t&-Of, ire ABed to OOmJd8tO the
mXiPlUm OOMQJAJJtiOA lUthOriJJd by 188 iOr thy y.Jr in Whimh
they WJZJ OhJrgOd, thry J1Y 8AtitlBd t0 rJtJiA 8Uoh QUt Of
8UOh dOlIAQUJAt ?OJJ 88 10 JU??iOiJAt t0 OJiJpmJ JUOh pltid-
rUa 000~JBBtiOfi 00 W.11 l@ thr 010.~8 r 80l0uthorltrd by
188. ThO P8miAi@r, ii 04, Of 8UOh d@liAQUJAt ?8J@ lhJll b0
paid lAt0 the oouAty traaaury.
Wo truot that thir l%tl8?8otorlly maowaro your Inquiry.
Your@ very truly,
BY
JmlLJ