Honorab:LeD. Richard Voges
county Attorney
Floresville, Texas
Dear sir:
Opinion No. O-3679
Re: Commissions which may be paid to a delinquent
tax collector attorney for an independent
school district.
In your letter of June 10, 1941, you request our opinion as to whether an
independent school district may legally pay to a delinquent tax collector
attorne~ya compCnsation exceeding fifteen (1%) per cent of the amount
collected.
Applica'blestatutes are Articles 7343 and 7335, Revised Civil Statutes, and
Article 7335a, Vernon's Annotated Civil Statutes. Since your question has
been definitely decided by the Supreme Court, we deem it unnecessary to
set out such statutes or to give any discussion to the same. In the case
of Bell V. Mansfield Independent School District, I.29S. W. (2d) 629, the
Supreme Court had before it for decision the validity of a contract made
by an independent school district in which the compensation provided to
be paid such a collector was twenty (2@) par cent of the amount collected.
From the opinion written by Judge Hicknan we quote:
"* * * Our conclusion is that at the time the contract in suit was
executed the pex%$es lawfully could have stipulated for compansation
not to exceed fiiceen per cent of the amount collected.
"We are unable to adopt the theory upm~which it is claimed that the
contract for twenty per cent of the amount collected is valid. As
above pointed out, the spesific language of Article 7343 governs the
character of contract which the par#$~escould make. That 1anguEge
limits the compensation to that proi;i3edby law in suits for state
and county taxes. That amount is limited to fifteen per cants of the
alLountcollected and there is no authority in law for the payment of
a greater percentage. The contract under review provide8 for the
payment of twenty per cent. It is, for that reason, void. Art.
73358 11f?.”
Hon. D. Richard Voges, Page 2 (O-3679)
Our likptive answer to your question follows.
YOWS very truly,
ATPOIUQX WLOFTEXAS
s/ Glenn R. I,s$is
BY
Glenn X. L8wis
Assistant
GRL:ej
APPROVED J-UN.18, 1941
s/ GROVER SELLER3
FIRST ASSISTANT
ATl!ORiESQXERAL
APPROVED OPINION COMMITTEE
BY B. F;'.
B.
CHAma