Untitled Texas Attorney General Opinion ( 1946 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
~onomblo Oeorge H. Sheppard
Cccptro1l.r of Public Aooountr
Austin, Texar
-bile\ .”
peclfic instance cited by you la of a delinquent
tax attorne~lemplo~sd by the County under the provlslons of Artl-
cles 7335 ancPa335f1, V. A. C. E. The copy of the contract betvesn
tile attorney and the C~lssloners’ Court furnished uz skous t&t
the coapensatlon of tke attorney 1s fixed et 15% “OS the amzwnt
collecteC of all de1inqcer.t taxe%, pcnolty and :ntex:t of the
years covered Lereby, actually collected and pnld to tt-.e Collecto?
of Taxes . . ,” Canpensatlon due the maid attorney Is llmlted to
Eononbl@ Oaorg, Ii. Shappard, paga 2
that rtatod in raid cootlrot.
Commlralona of the County Aaaaraor-Collector ror ool-
lootlng tuaa arc fir.6 by titic1.a 3939 md n>l, Ravirad stat-
utoa.
APtie1. 3939 prorldea:
%ora l!mll k paid for the oollootlon of taxer
aa ooapenoatlon ror the aanlce~ of tbo oollmotor . . .
5% oa the firat 410,000 aollooted for the State. . .I
for oollocting the Count t&XII, 5s m the flnt
$5,000 of ruch tax.8 0011lotoa: . , .”
Artlcla 7331 prorldrrc
. . lor the 00118ction 0r b8ibqua tax.8 OD
nal &tit* and for parfomlng all dutlaa relit&j ‘to
auoh taxoa for vhlch no campan~atlon la othenlaa pro-
vided, the tax oollector ahall rooelv@ ilra par oant
of all daliaquent tura oollochd by biw:
Anawz%ng the iirat quiatlon, VI wa of the opl.lllon thbt
nalther of the pmtlea above mentioned la lntltlod to l oo~alaalon
OILthe 810088 rullred at Lb. t-u aala. 8ach lx o ea a la not a tax.
Yior 18 It pesalt~ or intereat. Rmthar it la over and above the
taxaa, potultt and lntmaat, aa la in a aoaao l profit derived
by the State fra tha CAL of real oat-ate vhloh it bar purcharad.
‘A tu collaetor may yroparly Claim oamt8ag
only on swm actually oolleotod.aa taxes. . .
C. J. 1016.
Suck CXCOES belr~ neither taxea, penalty n3r Lnter+st,
YB an constralnod to hgld that no cotamlesion 18 due thereor. to
tk,e parties above Bentloned.
Ee recond quertlon feels vltl: costs. Art:cle 7:>1,
i.. - ., ;rw:Lcr ttat certnlx f’crz dzr~ tic ‘illx i3Ilectw s!.ail bc
t.ue!: p_r c3itS s