95 N.J.L.J. 54
                                        January 20, 1972

OPINION 226

Conflict of Interest
Municipal Attorneys Wife as Tax Collector

    An inquiry has been made containing the following questions.
        Would a municipal attorney be placed in a conflict of     interest:
        A.    If his wife were elected tax collector of the same municipality; or

        B.    If his wife were appointed by the governing body to fill such a vacancy for the unexpired term?

    This Committee feels that while a situation might arise where there would be a conflict, there is no conflict per se. It stated in N.J. Advisory Committee on Professional Ethics, Opinion 174, 93 N.J.L.J. 132 (1970):
            The attorney for the municipality represents the whole municipality. In so doing, he also represents individual officials of the municipality in the performance of their official duties.

The same rule would apply whether the collector was elected or

appointed.