NO. 3052

OFFICE OFTHE ATTORNEY GENERAL

my 23, 1939

Honorable Julian l6ontgomery state meway mpartment Austin, Tezae

Deer sir: Opinion No. 0-628 Re: Are fees collected by county tax colleotore r0r ~SSU~CS 0r bupiicete license receipts under section lea 0r Article 6675a, Vernon's Annotated Statutes, to be retained L8 rees 0r 0rricw
vie ere inreoeipt 0ryour letter 0rApril lOth, inwhich you request en opinion (IBto *ether the fees collected by oounty tex collectors for the issusnce of duplicate license kelpts under Section 12a ofArtlole 66758,Vemon*a Aanotated Civil statutes. may be retained by them e.8epart 0r their reee 0r oirioe ormust be remitted to the State Highway Department.

Section 128 ofArticle 667%. mpre, provides 88 rollows:
'The owner of evehicle, the liceme receipt ror which hes been lost, ordeetroyed, may obtain eduplicate thereof, by filing with the State Hlgbway Dspertment orthe County ColleCtOr who issued the original reoeipt en eifidavlt that ithas been loat ordestroyed and bypaying *ree ortwelltyfive cents for said duplicate. (Acts 1929, Forty-fir.& Legislature, Second $;ed Session, p. 172, ch. 88, Section

. "
It ~111 benoted that the above eeotion or ltSElr COOtthIS 110 PrOViSiOD aS t0 What Ultimate diSpOSitiOn she+ be made 0r the twenty-rive cent r08 arter it has been collected by the Stats Highway Depertment or the county collector. This must be eecdrteined from the len- @age ofArticle 6675a .eewhole.

Seotion 11 ofArticle 6675a deals with 'ices or Tax Collector". as r0ii0w.8:

w.46cc8npenestionrorhis services under the provisions orthis and other laws relating to theregistration orvehlclee and chaurreure and the transrer ofrehlcles, each County Tqx Collector shell receive eur0m rea 0rrirty Cents for eech ai the first one thousend.

Honorable JuliaaYontgcmery, May 23, 1939. Page 2

receipts issued byhti esch yearpureusnt to said laws; he shall reoeive eUniiOrm fee or forty cents dor each of thenext nine thouesnd receipts so issued, sunirorm fee or thirty cents foresoh of the next iirteen thousand so issued and s unirom fee or twenty cent6 ror esch of the bslsnoe of said receipts so issued. Said compensation shall be deducted reekly by each County Tax collector Zran the gross collections msde pursuant to tbie Act (Article 66758-l to 6675s-14; P. C. Article SOTS) and other laws relsting to the registrstion ofvehicles and chsutreurs and the transfer oivehicles. Out or cmpenestion soallowed County TSI Collectore, it ishereby expressly 

### prodded and required that they shall pay the entire expense orissuing all license receipts and number plates snd ohsutisu~r badges Issued pursuant hereto,, including the cost of labor pericmed in issuing said reoeipte, number plates snd badges and the cost ofpostage used in mailing *eme to spplicsnts."

Two provisions of the

### above quoted section sre eepecislly pertinent ior the purpose ofanswering the question athand:

(1) "As compensstion forhis le2- vices under theprovisions ofthis and other laws relating to the registretion ofrehiclss and chsutisurs and the trsnsfer or vehicles, ssch County Tax collsotar shall reosive s unir0w ree, eta.* (2) vsid compensation ehsll bededucted weekly by each County Tax Collsctar tram ths gross collections msde pursuant to thisAct (Art. 6675s-1 to 6675- 14; P. C.Art. 607s) and other laws relsting to the regietrstion ofrehiolss and chsurreurs 

### and the transfer 0rvehicles."
The fact that this section expressly stipulates definite fees ss ccmpensstion for the earvices or County Tax Collectors under all laws relating to the registration orvehicles end chauffeurs, and that such ccmpensstlon shall be deducted ircm the gross collections msde under these same lswe, leads to the inevitsble conclusion that this eeCtiO0 wse exclusive es to the fees of s tax collector in the sbsence orerprees provision to the oontrery snd thet srter he had collected hisprescribed ccmpenssticn from the wgross collectionsw weekly hewss todispose of the balance in accordance with Section 10 Or the Act.

section 10 0r ArtiCle 6675s provides rm an spportionment ofnet funds collected under the provisions Of theAct between the County Road and Bridge Fund end the Stete HSghwsy Depsrtamnt. It reads 88 hollows:
“On Monday of each week esch C0Uty Tax Colleotor shall deposit in the County Depository 0rhis county to the credit or the County Road and Bridge Fund so amount.

Honorable Julie.0Montgomery, k&y 23, 1939, page 3

equal to onehundred (100%) per cent or net collectione made hereunder during thepreoeding~week until the amount sodeposited ior the current calendar year shall have reached s total sum OfFifty Th0USSod ($50,000) DOllSrS. nTheresfter, anduntil the smount sodeposited for the year shall have reached s tots1 or OneWndred SeventyriveThousand ($175.000) D~llsrs he shell deposit tothe credit of ssid Fund onMonday or esch week en smount equal to rirty (505) per cent 0r c~iiectionsmade hereunder during theprecedingweek. "Theresrter, he shallmake no further deposits to the credit of said rund during that calendar yesr. All collectionsmade during anyweek under the pro- .ViSiOnSOf this Act (Arts. 6675a-1 to 66756-14; P. C.Art. S7Os) in exoess or the smcunts required tobe deposited to the credit of theRoad and BridgetFund oihis county shall be remitted by each County Tax Collector on each 8ond.y of the succeeding week to the Stats Highway Department together with carbon copies cleach license receipt issued hereunder during the preceding week. He shall also onMonday of each week remit to the Dspsrtment as now provided by law, all transfer isee and chsufrsurs' license fees collected by him during the preceding weak, together with carbon coplss of 611 receipts issued for said fees during theweek.

"He shall slso sccmpsny all remittances tothe Higbwsy Depsrtment with s cmplets report of such ccllectiens mede and dispositiec made thereof, the ionn and contents or said report tobe prescribed by the State Highway Depsrtment. None orthemonies soplaced to the credit orthe Rosd end Bridge Fund Cle county shell be used topay the sslsry or cmpensstion of any County Judge or County Commissioner, but all saidmonies shell be used ror the construction endmsintensnOe or later61 roads in such county under the superrieion of th. cmnty engineer, ii there be OILS,end ii there ISno such engineer, then the County Cami8s1onsrsf court shall here suthcrlty to commend the services ofthe Division Engineer 0r the State Highwey Departmat ror the purpose or supervising the ccnstmction and surveglng orlateral roads In their respective counties. All funds allocated to the counties bytie provisions of this Act (Arts. 6675scl to 66756-14; P. C.Art. .307s)may beused by the counties in theHonorsble Julian Montgomery, May 23, 1939, Page 4

payment or obligetions, Iisny, isaed and inourred in the construction or the improvement or all rosds, including Stste highwsys Or such counties and districts therein; or the improvement of the roads comprising tbe'ccunty road system. (Acts 1929, 41st Leg., 2nd C. S.,p. 172, oh. 88, Sec. lo)."
The lsngusge ofArticle 6675s eepeCially in SECtions 2 and 4 designstea the County Tax OOlleCt~ S8ent Or the state Sigbvay Department ror colleCticn 0r all fees ccllectsble pursuant to the Act.

Section 2 deals with registration:
"Every Oxasr of smotor vehicle trailer or se@-trailer used or tobe used

### upon thepublic highways orthis State, and esch chsurfeur shall spply each year to the State Highway Depsrtment through the County Tax COllsotOr or the County inwhich he resides ior the rsgistrstion or esch such vehicle owned orcontrolled byhim, or for s chsufieur~s license, for the ensuing orcurrent year ortlnexpired portion thereof; etc....." Secticn 4governs -registrstion dstesW:
"Each spplicstion riled hereunder ror registrstion or for 0hsurrsur*e license during April shall be scccmpsnied by the full amount or the annual r8.eii thevehicle was operated onthe public highways or streets during any pert of April 0r thatyear, etc.*

In CoOley onTsxstiOn, Vol. 4. 4th Edition, p. 3562, it is ststed:

WA county oo11ects certain tsxes es therepresentative of bbe state and also sometimes es the representative end ror the purpose ors city or tonm or other taxdistrict within its borders. and other taxdistricts sateAS en agent or the ststs the compensetion of ~the County Tax collector will be limited strictly to the statutory fees prescribed, and such compensetlon will not be enlarged unless by express legislstive grant. It is snelementary law of agency that if there Is s sp~ciS1 sgreement ifring the smount 0r compsnssticn towhich the sgent is entitled he cannot, otcourse, recover any amountHonorable JulisnMontgomery, May 23, 1939,,Psge 5

in excess or that stipulated.

2Tex. Jur., p. 610 2 C. J., 782
Seotions 2, 4, 10 end 11,when ccnstrutd together. not tomention other eections orArticle 66756, clearly indicate that the purpose ofthe'genersl lawwss torsisemoneys for etste end county highway end bridge construction; to apportion the rsvenues between the Stste Highway Department end the County Road and Bridge Fund; end toprovide compensation ior the County Tar Collector es sgent of the Bighwsy Depsrtment, irm which cclllpensetion

necesssry expenses oould bepaid.

A ccnsiderstion cithe caption ofH. B. NO. 6, chapter 88, Acts 1929, Forty-first L#gislstum, Second Called Session, p. 172. substsntistss this construction We quote it lnpert:

"An Actproviding rcr the construction malntensnce. regulation, and eupenision of thepublic highwsys of this State, by providing revenue therefor, by regulating, supervising, and licensing ofmotor ve- ~1018s used on esms. and the payment cl 1icenseYees on suchmotor vehicles, end the distribution and apportionment or euoh license fees; regulsting the duties and ccapenssticn orTax Collectors in connection with the oo11sction oi said lioense isea....; providing for the sppropristion end use of ttbrevenues oollected hereunder...."
Seation 10 relating to apportionment or funds, section 11 relating to the fees orTSX Collector end section 12s relating toduplicate license reoeipts, ofArtiole 66758, 611 stand es originslly enacted by the Forty-first Legislature, second Called session. AH.8 1029, Chapter 88, p. 172, H. B. DO. 6.

Construing the sections together, YB reach the opinion that it ws the Latention or the Legislature that all revenues raised lathe Aot in the form of feeswere to go into the gross oo11ections fund ior weekly apportionment sitar the deduction of the fees sllocsted to the County Tax Collector "se ccapsnsstion for his services"; and that 611 net funds (groseNods minus Tax Collector18 ieee) raised pursusnt tothe statutes which were not speciiicslly apportioned to the County Road and Bridge Fund under Seotion 10 of theAct be remitted to the State Eighwsy Department.

The ancant of theCounty Tax Collector ie to receive isplainly etipulsted in Section 11. It is adelinite, certain. easily determined amount, deductible weekly rrcm the gross ccllections meadspureusnt.to theAct.

Seotion 12s dealing with duplicate lioense rsceipte provides for pawent or s fee oftwenty-five oents for the duplicate to the State Highway Department orthe cant* Colleotor. The duplicate license feespaid to thei

Bonorsble Julian Yontgmery, May 23, 1939, Page 6

County 

### Tax Collector, become s pert of the gross ccllections fundunless it can be definitely shown that they sre tobe paid to the County Tax COlleotcr es sdditioml ocmpenration to that reaelved by himunder Section 11.

But ithas been revealed that under 8eot1oa.11 the

### lees ofsTSX Collector sre expressly defined and ere to bededuoted rrca the gross collections under the Act.

It is our opinion that all bee collected by the County Tax Collector under Article 6675s srs psysble tothe ccmmrongross oollections fund to be apportioned weekly under Section 10, and that fees collected by the County Tsx Collector tar the issusnce ofduplicate license receipts le included. The dupliaste lioense receipt fees srenot to be retained by him in the ebsenoe oi epeeitic etstutory sutherizstlon 

### l

epeoislly since the amount orhis fees is limited by Section 11. The etetutory fees provided for theTax Collector under Section 11, however, 61%deductibleweekly Iran the ~camon gross collaotions fund.

The csse 0r Bowie county v. bfcmrrie, et 61, (1937) 103 S. W. (2) 1062, is authority for our contention that the County Tar Collector 

### does not retain the twentyrive cent ice in thepreesnt instance.

In thie csee itwss held that the countywas not entitled toany portion ofe registrstion fee ofthree dol1srS payable to s County Tax Collector oranymotor vehicle being driven under its own power, towed, ortransported by being attached orcoupled to em8 other vehicle iran or ;;f."gb this Stste over it8higbwsys tar the purpose or

,rsssle or trsds,in another state, etc.
Bowl8 County sued itsTax Collector, theBighwsy Ccmniesion ofTexss, and the Stats Highwsy Engineer to sarorae payment 

### 0r it or ritty (50%)per oent. less rees 0r collecting the three dollar regietration ccnvoy isa for the years 1935 an4 1936, under Article S27b, Section 2. Vernon*s Annotated Penal Code.

Bowie County contended that the 1935 registrstion convoy fee sat should be construed in srimsteris with Article 66756, and that the fund raise rrcm the three dollar registrsticn fees ehould be spportioned between the county end the Stste Highway Wpsrtment in ecccrdsnce with Section 10 ofArticle 6675s.!

The court said it'did not egree with the county(s contention and then msde this eignilicsnt observstion:

“SEction 10 or tbs Aots Of lPP0, oLlapt.er

/ se vfemwn*m mmoteted ststutee. Article 667&-10) has speciilc relationa to thedivision of fees authorized to be collected by that Act, between the eeveral counties 

### and the stste, snddws not srreot another speoiric rsgirtrstion tsx levied under theActor 1935."
Then the court held that the ress levied under the ACt 021935 were not spportionsble to the oounty. were payable to the State. Theretore, theye.

.

. Honorable Julian Montgomery, &?.y23, 1939, Page 7

"The presumption is that all taxes colleoted under general lsw not apportioned erapayable to the state. Only such tsxes se are speciricslly apportioned to the several counties csnbe legally paid to them." Although ltwss held the Act or 1935 wee nOt inpar1 msteris with Section 10 orArticle 66756, still Sections 10, 11 end 12s sre allpsrts orthe sane ststute enacted et the sems time ror the ssme purpose. One spirit end onepolicy is ccntrolling. Under Article 6675s the gross funds collectable sre eubject totbeweekly deduction of the fess or theTST Collector se prescribed in Section 10, end theresiter to apportionment between the County Road and Bridge Fund end the Sighway DspSrt.mSntin accordance with theprovisions orSection 10.

The twenty-five cent fees collectsble under Section 12s for duplicate lioense receipts srs spart orthe gross COlleCtiOnS under theAct. Collector es ress. They do not go tothe County Tax
his fees. The ACt. in Section 11, speciiicslly defines

Nor do they go direct to theRighwsy Depsrtmsnt. The Highwsy Depsrtment only gets the balance ofthe net collections after the County Road andBridge Fund has been provided for under Se&ion 10.

Therefore, in snswer to your question, it is our holding that sproper construotion orArticle 6675s forbids retention of theduplicste license receipt fees provided in SeCtiOn 12s by the County TSX Collector and also denies Sepsrsts payment b:r him of these fess directly to theHighway Department, but provides for tbdir payment in to the gross collections fund with all other fees collected under theAct. The twenty-five oent fees collected by the State Highway Depsrtment directly sre retained by it in the sbsence otany provision that it

### pay fees ecllected into the gross oollections fund, whereas the ssme fees collected by the County Tax Collector are co-mingled with other fess and come to the Highway Dspsrtmsnt through epporticmment under Section 10.

This opinion has theeliact of overruling the rormer opinion on thismatter by ASSiStSIltAttorney General R. E. Gray, dated November 23, 1938, and addressed to the Honorable Cecil C.Rctsch, at thst time Assistant Criminal District Attorney, Fort Worth, Terss.

Trusting that the above fully answers your inquiry, we are
Yours very truly

ATTORNEYGENERAL OFTEXAS

DS:FG BY Dick Stout AeSistsnt

This opinion hss been oonsidered in conference, spproved, and ordered recorded.
Gersld C.Mann ATTCRNEYGENXRAL OFTEXAS