Untitled Texas Attorney General Opinion ( 1942 )

THEAYTORNEY GENERAL
OF-TEXAS
Honorable Dewey S. Walker
County Attorney
Walker County
Huntsville, Texas
Dear Sir: Attention: Ron. Robert B. Smlther
Assistant County Attorney
Opinion No. O-4449
Re: Whether delinquent tax attorney is
entitled to commission for taxes
collected from the Texas Prison
System under his contract.
We have your letter of March 28, 1942, requesting our
opinion on the above question, and wish to thank you for the
authorities contained in your letter.
We quote the statement of facts set out in your
letter:
"The Texas Prison System became delinquent in its
payment of taxes to Walker County on lands owned In said
County. The attorney who had contracted to collect delln-
quent taxes for Walker County prepared‘and mailed to the
prison management a statement of delinquent taxes due to
the County. The prison management made application to
the State Legislature for an appropriation with which to
pay such taxes and the appropriation was made. When the
appropriation became available, the taxes were paid, but,,
no penalty and Interest upon these taxes were collected.
Your question is:
"Is the contracting attorney entitled to his contract
commission for collecting these taxes from the Texas Prison
System?"
We have examined the duplicate orlglnals, on file in
the office of the Comptroller of Public Accounts, of two con-
tracts, one dated January 27, 1941, and the other dated Janu-
ary 1, 1942, between Walker County and A.T, McKlmey, delln-
quent tax attorney. The last sentence of paragraph eight in
each of said contracts-reads as follows:
Honorable Dewey S. Walker, page 2 o-4449
"Also, ad valorem taxes, delinquent, levled against
State owned property for county and district purposes, the
payment of which is to be taken care of by legislative
appropriation provided for by statute, are excluded from
the provlsions of this contract."
In our opinion the above quoted provision of the delln-
quent tax contract expressly excludes from the taxes upon
which the delinquent tax attorney is entitled to commission,
those taxes paid by the Texas State Prison System by means ,of
legislative appropriation. We find nothing in Articles 7335,
7335a, or 7264a, Sec. 2, or In the ,opinFonsof the courts in
Slimp v. Wise County, 96 S.W. (2d) 537, or Morrison v.'Lane,
157 S.W. (2d) 466, cited by you in your letter, which would
tend to nullify the express provision of the contract quoted
above. Your question is answered In the negative.
We enclose copy of letter of March 7, 1942, on this sub-
ject from Geo. PI. Sheppard, Comptroller of Public Accounts, to
Hon. A.T. McKlnney, which sustains our views in this matter.
Yours very truly
ATTORNEY GENERAL OF TEXAS
By s/Walter R. Koch
WalterR. Koch
Assistant
WRK:AMM:wc
ENCLOSURE
APPROVED APR 8, 1942
s/Grover Sellers
FIRST ASSISTANT
ATTORNEY GENERAL
Approved Opinion Committee By s/BWB Chairman