Morrison v. Lane

WALKER, Chief Justice.

This appeal invokes the construction of the following articles of our delinquent tax statutes.

Article 7264a: “Sec. 2. Cost of collecting delinquent taxes shall not exceed the amount of the penalty and interest, or an amount equal to such penalty and interest of all delinquent taxes collected. * * * ”

Article 733S: “Whenever the commissioners court of any county * * * shall deem it necessary or expedient, said court may contract with any competent attorney to enforce * * * the collection of any delinquent State and county taxes for a per cent on the taxes, penalty and…