369
OFFICE OF THE AITORNEY GENERAL OF TEXAS
AUSTIN
~ozmrable W. P. Ilsmas, Jr.
gnanty Ancutor
PJrW QoantY
a4Iutlptati,Teaa 4-3089
: ..
youorabl+ W. P. Kerns, Jr. - page 2
can the publidmr be cum&red of the peymmt
of his serviceeJ, axxl aleo, hm 01111
the eher-
ifr and Motrict Clcrl;: be assur& or their
paysent? (I) Can the County le&ly $ao~-
antee paytuent of publication eostet
*Alec, +mther problem with which we
are cmfronted le thlet About B sWMm
ago, a nna#%r of out-Of-cOuM+y popfbrty
owners were maed on dslinquent taxem,,th&r
adilrasfiee
be&n& unmnornrat th6 time, aml
were oited by guiblit%tlon. Pefore )u&g8u3nt
W&S taken, sovGWI1 Gf .the owmrs Can13 in
ani; paid the Tas Colieotor, paying the tar-
%a only, with n0 paymnt made for ooeta al-
ms&y Lnourred ia aonneetion with th8 otite.
(2) Xe the tas oolloctar liable for 8u8h
aoste, hating fa&lsd to aolleot these at
the tim he emepted ptqment for the taxes,
Thll% the l&its R%r% p%nlungr
fibuahn&ices shall be pubU&ed in
BOBIDnerplpapfar puburrhea $5 the caunt~ al
rrhiohthe pro rty IS lecratadoni3tiw n
week for tvo oormtrautS.v3 weeks, the
first puhlioation to be not lees than
rourtean (24) a.wa prior to the flret
day of the term 0f oeurt CO rhioh Peturn-
ablo~ and the offiiiavit si tha e&tar or
~prblisher of the newspepor &%ag tha
datss of ptblicotion, to&&43r niti: a
prknted copy offthe ootise as plbltehed,
attach%& to such notiacr, shsll. coIIat%tUte
sufflcdent prod of due publication When
returned a ud P iled in c o ttr t l ZIP thW6 b e ’ I
2onorablo 8. P. Kcrms, Jr. - page 3
6uc;1 insertion 2~4 be taxed for publishing
ssid notice. If the pIbHoaticn of mah
notice can not be had for eunh See, then
service uf tha notice herein p=wi&xl my
be wde by pasting a copy at the Cowt-
house dooi" of the county In which the cult
is @8lld,l~~Such notJ.oet0 b% pst8d at
lleost f’ourtoon (14) dap :ribr to the first
day of the term of court to Which it is rs-
t~urllabla.'
iphi statute mk3s no expmoo prfmiefon for
liability for suoh publi&er*m fee.
Aef'errhg to drti~le 7342 of the Ueviaed
Girl1 r)tatutem, a sinlilar if not idontlcal statute am
that above quoted, the Court Of cfv%l Appaals for the
2otenth Distriot has ezxicl:
.Th.leastute gitcto ths county no
authority to gay a uevsprqar t&3 fees
tor tha gublloation of th% citation &XI
tax 8Uit6 citing ua‘lmom aad non-real-
d.ent oum~s, but podders that m few
may be taxed (erideritly as costs in the
8u.a)8 Pn.2 the Co5d5&lsol.wrs~ Court A8
given no authority to pay for the p&l%-
oation of suah citations out of fuxula
of t!m c#untF derived fron: any other
SOUFOB." (N-vsFron Eub . co. v . mt-
ahiu8c?nC8untg, 45 8. PI. (2) 551, Iwlt
of %rTor reflmd) *
ThLs quotiation
answers your first quet3tion.
Your second questiaa should also be ana~erad
in the ne6atioe. men thou@ it should be hekl that ft
was tlm ColleotoPte duty to aolleot tha oourt Costa at
tha tima be roo&.wd tit% peymfmt far the tens8 proper,
nmertholess, it doea not follow that thd,Colleator,
would becom paremally fi&Zo for mch @oats. 'Wh%th%r
the etato and oountg are entitled to oolleclt ooste, and
if SO, hat costs, ronir&m to be deterz&md *n the pend-
ing suits, if they are panU&ng, ervt if &dgm%nt has been
rendered, then the judgwmt ltself has determinsd suoh
storable W. P. Horme, Jr. - m&;e 4
g&air. If suchtaspayere are sdjwlgmlto p3y such
Goats, they rrpPbe CG~h3GtGd =ithGUt hiadrZillGG W&&t-
goever by rewon of the propayinent of the tam30 proper,
and the failure t0 pay th0 GO&S.
XII this oonneGtioIl your isttcnt10n is Galled
to SeCtiOns
8 aad 9 Of btiCl0 734Bb (sUpi%) eSpeOial-
l,y providing ftr the paymnt o? GoStS and espmmes
first out of the pPOOeOd8 of any eale at forecloSUre.
Your letter iqaJlem,perhaps 8 further quea-
t&on with respect to tho collectionof officers'fee8
j,naoIlneotion with ouch tax sIltits.
drticle 73~33 of the Rerimul Clvll strtut&S
ymideer
*In eaoh oaee ouch fees shell be
tasod as GO&t8 ogoinst the lard to be
sold uoder ju~nt for t-66, srrtp
pew out of the proce6ds of sole of
0am after the taxes, penalty amd In-
t8PeSt due thereon are pe%d, and &n no
ease ohall the state or county be
l&able therefor,~ and hererlnthie qneotion find6
ite anewer*