OFFICE OF THE A-lTORNEY GENERAL OF TEXAS
AUSTIN
f.c’.,
Q-c.-
--
Honorable F. L. &male
County Auditor
Vernon, Texae
Dear Sirs
In y3ur lette 940, you
w OS@
8r County a8 first
d parties, and re-
the Comlsslonera~
rity to make this
nsatlon t3 be paid
to Prltohard pro rated end gald
out of the *a inoludlng rinklng
funds or whet &nsation ehould be
part aa followsr
5U Part agree* to
d owner8 of all pro-
66 wherever situated
County, Texae, and un-
eats adjacent
said con-
rtioulnr in-
oond Party further agreea to secure
rty all information pooaeible and
available lloz the we of the First Party, sit
ting a@ a Board ol Equalization, in determining
the proper valuations to be fixed upon auoh
properties Sor assessment and taxation purposes,
and generally tc oo~pile euoh informtipn a8
ehall bs of aid and benefit to said lirst Party
c
511
Honoreble F. L. Mario, Page 2
in equalizing tho value oS suoh pmpertI&
for taxation. *Id party of the Second Part
agrees to meet with the Comniselonera’ Court
ot Wllbarger County, sittIn& es a Board of
XqualitatJon, end to furnish enld Board with
all the lnformetlon secured by then during
their Investigations Sor the ?arpoae or
squal.ixIng the asretssaents upon such proper-
tl48. Said Party of the Second Part alao
obligate8 Iteelr to n&m a surtey of all
pipe 11x148, gas liner and ly6t8ms, refineries,
ga8ollw plants, tank fara8, tankage, ltos-
ate, oarbon bleok plant&, 8upp4 hou888, and
all other properties OS value ueed.in oonneo-
tion with said oil and ga8 developirient,inolud-
Ing transportation taoI'lItIe8 and inoluding
?ublio utility properties, exae?t telephone
8y8t4lM and railroadr.
=a. For and in oonslderatlon of the
8killed aarvio48, teohnlO81 knowledge and
experisnoe oi Seoond Party in tbs performance
oi the obligations derolving npon'thez here-
under, First Party agree8 and obligates lt-
self to oozpensate Seoond Party in the manner
following: Said Seoond Party @hall reoeivr
an amount to be paid out of the Csneral Tund
or pinoral fund and other fund8 of Wllbarger
County, equal to fcur (41 oentr on each one
hundred (100) dollar valuation ooverin3 all
oil propeHS40 or other mineral intereat,
nnd .publiO utility prOpertie as84884d for
the year 1940, except telephone Bystem and
railroad.
'*Oil Propertlee* a8 herein used, la
understood to include oil, gas, sulphur
deposits, storage , g&her& lines and
syst4m8, refinerie8 , ,;98Oline >bIXt8, tanhi,
and tank ferms, tankage, 8torege 011, car-
bon blaok plants, eu;7-,lyhouses, CrlllIng
rigs, derricks, oil end gas leafiea, royal-
ty interests in land, developed and undevel-
OPs4, and all other property oi whatever
oheraoter or value used In oonneotlon with
oil and ga8 developmmt, inoludlng tranepor-
tatlon illOilitt48.'
lionorable F, L. Massle, Pal:8 3
A var lisllar co&r:& was involved in the oase
O? Roper ~8. Hail 200 S. W. 289 before the Waoo Court of
Clril Appeals. Tie validity of Luoh oontraot was swtaln-
ed, the oourt saying thatr
'The making of the oontraot under oonsidera-
tldn was within the implied power posoeaaed by
the Comml8810116r8~ Court oi ~r4aston4 County."
In the onse of Ear uort vs. Karris County, 117 S. Yi. (2dj
494 at page 502, 4 t was said by the Galveston Court of
Cl& Ap eals that a Commiooloner8~ Court map validly
amgloy 8R lied expert8 tc velu4 for taXatlOn pArposea
ropert in 8peolal lnstano4o v&are teohnlcal equipment
P s raqa f red.
In the Roper ~6. Rail case, supra, the oontraot
rovlded that the oozipensatlon to be paid by yreost~ne
8 ounty to the expert s.bould be paid out of the general
fund OS that oounty. 64 rely tiTS*ly on that Ca84 in
ansv:erxng that the Commi6‘81onera ( Court had the authority
to make the oontraot in question. It is our further 0 lnlon
that the whole of the oompensatlon to be paid to Seo:.:n B
Parties zust oome from the eneral fund, and that no part
thereof may be ta: