Untitled Texas Attorney General Opinion ( 1941 )

Hon. John II. Barks, page 3
($1.00) for each correct assessment of land to be sold,
said fee to be taxed as costs against the delinquent.
Correct assessment as herein used meana the inventory
of all properties owned by an individual for any one year.
Provided, that in no case shall the State or county be
liable for said fee. . .e
Article 3891, Vernon’s Annotated Civil Statutes, provides
in part:
‘The compensations, limitations and maximums
herein fixed in this Act for officers shall include and
apply to all officers mentioned herein in each and every
county of this State, and it is hereby declared to be the
intention of the Legislature that the provisions of this
Act shall apply to each of said officers, and any special
or general law inconaiatent with the provisions hereof
is hereby upressly repealed in so far as the same may be
inconsistent with this Act.
“The compensation, limitations and maximums herein
fixed shall also apply to all fees and compensation whatso-
ever collected by said officers in their official ca.pacity.
whether accountable as fees of office under the present law,
and any law, general or special, to the contrary is hereby
uprcrsiy repealed. The only kind and character of com-
pensation exempt from the provisions of this Act shall be
revards received by Sheriffs for agprrhension of criminals
or fugitives from justice and for the recovery of ~tol.en
property, and moneys received by County Judges and Jus-
tices of the 2eace for perforhng marriage ceremonies,
-. which sum shall not be accountable for and not required to
be reported as fees of office..
It appears that the terms of the above quoted statute are
inclusive to the extent that in order for fees to be exempt there-
mder, they must be specifically excluded. Sea the cases of Nichols
v. Galveston County, 228 S.W. 547, and Ellis County vs. Thompson,
66 S.W. 49.
In view of the foregoing authoritie8, it is our opinion that
the above mentioned fee of $1.00 as provided by Article 7331 must
be accounted for as a fee of office, and that it is mandatory that the
tax-assessor-collector collect the said fee of $1.00 for each year
the taxes are delinquent. See our Opinion No. O-1619, a copy of
which is enclosed for your convenience.
L 1
Hon. John H. Banks, page 4
Trusting thst the foregoing fully answer your inquiries,
we are
Yours wry truly
ATTORNEYGENERALOFTEXAS
By /a/ Ardell Williams
Ardell Williams
Assistant
AW:N:b
APPROVED MAY 31,1941
~!s````~nYra
Attornay General
APPROVEDOPINION
COMMITTEE
BY BWB
CXAIRMAN