Honorable Geo. II. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Mr. Sheppard: Opinion No. O-5087 

Re: Authority of the Comptroller to 

issue warrant payable to County 

Treasurer for the Offlcers' Salary Fund, while the County 

Treasurer Is at the time emploged as principal teacher In a 

public school. 

YOU propound to us for a legal opinion the following: 

"This department has been notified that the 

auig elected County Treasurer of Navarro County 

has flled oath and bond but has not received 

commission from the Secretary of State. She is 

at the same time holding a position of principal 

teacher in the Corsicana public school. In view 

of this fact this department desires your answer 

to the following questions: 

"Is the Comptroller authorized to issue warrant payable to the County Treasurer of Navarro 

County for the Officers' Salary Fund due,.Navarro 

County by the State of Texas while such County 

Treasurer'ls employed as principal teacher in 

the Corsicana public school? 

"Is this department authorized to issue warrant payable to the Corslcana Independent School 

District for the apportionment due said district 

by the State of Texas when part of the funds represented in said warrant will be used for the payment or the partial payment of the salary to the 

principal teacher of the Corslcana public school 

when such teacher at the same time holds the office of County Treasurer?"' 

Section 33 of Article XVI of the Constitution referred to 

by you is as follows: 
Honorable Geo. H. Sheppard - page 2 O-5087 

“The Accounting Officers of this State 

shall neither draw nor pay a warrant upon 

the~~Treasury in favor of any person, for 

salary or compensation as agent, officer or 

appointee, who holds at the same time any 

other office or position of honor, trust or 

profit,/under this State or the United States, 

except as prescribed in this Constitution." 

This provision of the Constitution is not applicable 

to the situation presented. 

The employment of the County Treasurer as a principal 

teacher in the city schools of,Corsicana Is undoubtedly a 

"positlon of honor, trust and profit under this State,"but it 

has no application because the proposed voucher to the Treasurer 

is'~'not "for salary or compensation as agent, officer or appointee," 

whatsoever. The sum for which the warrant issues to the~county 

Treasurer is the State's contribution to the Officers' Salary 

Fund of Nav-arro County, and the County Treasurer, in receiving 

and turning over to the Officers I Salary Fund the proceeds 

thereof, Is doing so in a fiduciary capacity. The warrant should 

issue in the ordinary course. 

Upon similar reasoning your second question should be 

answered to the same effect. 

Warrant to the school district is not one to the teacher, 

even though the teacher is to be paid a salary by the district 

from funds made up in part of the State warrant. Such a warrant 

may lawfully issue and should be paid. 

Very truly yours 

ATTORNEY GENERAL OF TEXAS 

By s/OcLe Speer 

Ocie Speer 

Assistant 

OS -MR-WC 

APPROVED FEB 13, 1943 

s/Gerald C. Mann 

ATTORNEY GENERAL OF TEXAS 

Approved Opinion Committee By s/BWB Chairman