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 in reoeipt 0r your letter 0r April lOth, 

in which you request en opinion (IB to *ether the fees 

collected by oounty tex collectors for the issusnce of 

duplicate license kelpts under Section 12a of Artlole 

66758, Vemon*a Aanotated Civil statutes. may be retained 

by them e.8 e part 0r their reee 0r oirioe or must be remitted to the State Highway Department. 

Section 128 of Article 667%. mpre, provides 

88 rollows: 

'The owner of e vehicle, the liceme receipt ror which hes been lost, 

or deetroyed, may obtain e duplicate 

thereof, by filing with the State Hlgbway Dspertment or the County ColleCtOr 

who issued the original reoeipt en eifidavlt that it has been loat or destroyed and by paying * ree or twelltyfive cents for said duplicate. (Acts 

1929, Forty-fir.& Legislature, Second 

$;ed Session, p. 172, ch. 88, Section 

. " 

It ~111 be noted 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 of Article 6675a .e e whole. 

Seotion 11 of Article 6675a deals with 'ices or 

Tax Collector". as r0ii0w.8: 

w.46 cc8npenestion ror his services 

under the provisions or this and other 

laws relating to the registration or vehlclee and chaurreure and the transrer 

of rehlcles, each County Tqx Collector 

shell receive e ur0m rea 0r rirty 

Cents for eech ai the first one thousend 
. 

Honorable Juliaa Yontgcmery, May 23, 1939. Page 2 

receipts issued by hti esch year pureusnt 

to said laws; he shall reoeive e UniiOrm 

fee or forty cents dor each of the next 

nine thouesnd receipts so issued, s unirorm fee or thirty cents for esoh 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 of vehicles and chsutreurs and the transfer oi vehicles. Out 

or cmpenestion so allowed County TSI 

Collectore, it is hereby expressly prodded and required that they shall pay 

the entire expense or issuing 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 of postage used in 

mailing *eme to spplicsnts." 

Two provisions of the above quoted section sre 

eepecislly pertinent ior the purpose of answering the 

question at hand: 

(1) "As compensstion for his l e2- 

vices under the provisions of this and 

other laws relating to the registretion 

of rehiclss and chsutisurs and the trsnsfer or vehicles, ssch County Tax collsotar shall reosive s unir0w ree, eta.* 

(2) vsid compensation ehsll be deducted weekly by each County Tax Collsctar tram ths gross collections msde pursuant to this Act (Art. 6675s-1 to 6675- 

14; P. C. Art. 607s) and other laws relsting to the regietrstion of rehiolss and 

chsurreurs and the transfer 0r vehicles." 

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 

or vehicles 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 

or erprees provision to the oontrery snd thet srter he had collected his prescribed ccmpenssticn from the wgross collectionsw 

weekly he wss to dispose of the balance in accordance with Section 10 Or the Act. 

section 10 0r ArtiCle 6675s provides rm an spportionment of net funds collected under the provisions Of 

the Act 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 0r his county to the credit or 

the County Road and Bridge Fund so amount 
. 

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

equal to one hundred (100%) per cent or 

net collectione made hereunder during 

the preoeding~week until the amount 

so deposited ior the current calendar 

year shall have reached s total sum 

Of Fifty Th0USSod ($50,000) DOllSrS. 

nTheresfter, and until the smount 

so deposited for the year shall have 

reached s tots1 or One Wndred Seventyrive Thousand ($175.000) D~llsrs he 

shell deposit to the credit of ssid 

Fund on Monday or esch week en smount 

equal to rirty (505) per cent 0r c~iiections made hereunder during the preceding week. 

"Theresrter, he shall make no further deposits to the credit of said rund 

during that calendar yesr. All collections made during any week under the pro- 

.ViSiOnS Of this Act (Arts. 6675a-1 to 

66756-14; P. C. Art. S7Os) in exoess or 

the smcunts required to be deposited to 

the credit of the Road and Bridget Fund 

oi his 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 cl each license receipt issued 

hereunder during the preceding week. 

He shall also on Monday 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 the week. 

"He shall slso sccmpsny all remittances to the Higbwsy Depsrtment with s 

cmplets report of such ccllectiens mede 

and dispositiec made thereof, the ionn 

and contents or said report to be prescribed by the State Highway Depsrtment. 

None or the monies so placed to the credit or the Rosd end Bridge Fund Cl e county 

shell be used to pay the sslsry or cmpensstion of any County Judge or County Commissioner, but all said monies shell be 

used ror the construction end msintensnOe 

or later61 roads in such county under the 

superrieion of th. cmnty engineer, ii 

there be OILS, end ii there IS no such 

engineer, then the County Cami8s1onsrsf 

court shall here suthcrlty to commend 

the services of the Division Engineer 

0r the State Highwey Departmat ror the 

purpose or supervising the ccnstmction 

and surveglng or lateral roads In their 

respective counties. All funds allocated 

to the counties by tie provisions of this 

Act (Arts. 6675scl to 66756-14; P. C. Art. 

.307s) may be used by the counties in the 
Honorsble Julian Montgomery, May 23, 1939, Page 4 

payment or obligetions, Ii sny, 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 of Article 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 s motor vehicle 

trailer or se@-trailer used or tobe 

used upon the public highways or this 

State, and esch chsurfeur shall spply 

each year to the State Highway Depsrtment through the County Tax COllsotOr 

or the County in which he resides ior 

the rsgistrstion or esch such vehicle 

owned or controlled by him, or for s 

chsufieur~s license, for the ensuing 

or current year or tlnexpired portion 

thereof; etc....." 

Secticn 4 governs -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.e ii 

the vehicle was operated on the public 

highways or streets during any pert of 

April 0r that year, etc.* 

In CoOley on TsxstiOn, Vol. 4. 4th Edition, p. 

3562, it is ststed: 

WA county oo11ects certain tsxes 

es the representative of bbe state and 

also sometimes es the representative 

end ror the purpose or s city or tonm 

or other tax district within its borders. and other tax districts 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 

sn elementary law of agency that if there Is s sp~ciS1 

sgreement ifring the smount 0r compsnssticn to which the 

sgent is entitled he cannot, ot course, recover any amount 
Honorable Julisn Montgomery, May 23, 1939,,Psge 5 

in excess or that stipulated. 

2 Tex. Jur., p. 610 

2 C. J., 782 

Seotions 2, 4, 10 end 11, when ccnstrutd together. not to mention other eections or Article 66756, 

clearly indicate that the purpose of the'genersl law wss 

to rsise moneys 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 to provide compensation ior the County Tar 

Collector es sgent of the Bighwsy Depsrtment, irm which 

cclllpensetion necesssry expenses oould be paid. 

A ccnsiderstion ci the caption of H. B. NO. 6, 

chapter 88, Acts 1929, Forty-first L#gislstum, Second 

Called Session, p. 172. substsntistss this construction 

We quote it ln pert: 

"An Act providing rcr the construction 

malntensnce. regulation, and eupenision 

of the public highwsys of this State, by 

providing revenue therefor, by regulating, 

supervising, and licensing of motor ve- 

~1018s used on esms. and the payment cl 

1icenseYees on such motor vehicles, end 

the distribution and apportionment or 

euoh license fees; regulsting the duties 

and ccapenssticn or Tax Collectors in 

connection with the oo11sction oi said 

lioense isea....; providing for the sppropristion end use of ttb revenues oollected hereunder...." 

Seation 10 relating to apportionment or funds, 

section 11 relating to the fees or TSX Collector end section 

12s relating to duplicate license reoeipts, of Artiole 

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 la the Aot in the form of fees were 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 (grose Nods minus Tax Collector18 ieee) raised pursusnt to the statutes which were not speciiicslly apportioned 

to the County Road and Bridge Fund under Seotion 10 of the Act 

be remitted to the State Eighwsy Department. 

The ancant of the County Tax Collector ie to receive 

is plainly etipulsted in Section 11. It is a delinite, certain. 

easily determined amount, deductible weekly rrcm the gross ccllections meads pureusnt. to the Act. 

Seotion 12s dealing with duplicate lioense rsceipte provides for pawent or s fee of twenty-five oents 

for the duplicate to the State Highway Department or the 

cant* Colleotor. The duplicate license fees paid to the 
i 

Bonorsble Julian Yontgmery, May 23, 1939, Page 6 

County Tax Collector, become s pert of the gross ccllections fund unless it can be definitely shown that they sre 

to be paid to the County Tax COlleotcr es sdditioml ocmpenration to that reaelved by himunder Section 11. 

But it has been revealed that under 8eot1oa.11 

the lees of s TSX Collector sre expressly defined and ere 

to be deduoted 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 to the 

ccmmron gross oollections fund to be apportioned weekly under Section 10, and that fees collected by the County Tsx 

Collector tar the issusnce of duplicate license receipts 

l e included. The dupliaste lioense receipt fees sre not 

to be retained by him in the ebsenoe oi epeeitic etstutory 

sutherizstlon l epeoislly since the amount or his fees is 

limited by Section 11. The etetutory fees provided for 

the Tax Collector under Section 11, however, 61% deductible weekly 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 the preesnt instance. 

In thie csee it wss held that the county was not 

entitled to any portion of e registrstion fee of three dol1srS payable to s County Tax Collector or any motor vehicle 

being driven under its own power, towed, or transported by 

being attached or coupled to em8 other vehicle iran or 

;;f."gb this Stste over it8 higbwsys tar the purpose or 

, rsssle or trsds,in another state, etc. 

Bowl8 County sued its Tax Collector, the Bighwsy 

Ccmniesion of Texss, 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 sri msteris 

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 of Article 6675s. 

! 

The court said it'did not egree with the county(s 

contention and then msde this eignilicsnt observstion: 

“SE ction 10 or tbs Aots Of lPP0, 

oLlapt.er / se vfemwn*m mmoteted ststutee. 

Article 667&-10) has speciilc relationa 

to the division of fees authorized to be 

collected by that Act, between the eeveral counties and the stste, snd dws not 

srreot another speoiric rsgirtrstion tsx 

levied under the Actor 1935." 

Then the court held that the ress levied under the ACt 

02 1935 were not spportionsble to the oounty. 

were payable to the State. 

Theretore, they 
e. 

. 

. 

Honorable Julian Montgomery, &?.y 23, 1939, Page 7 

"The presumption is that all taxes 

colleoted under general lsw not apportioned 

era payable to the state. Only such tsxes 

se are speciricslly apportioned to the 

several counties csn be legally paid to 

them." 

Although lt wss held the Act or 1935 wee nOt in par1 

msteris with Section 10 or Article 66756, still Sections 10, 11 

end 12s sre all psrts or the sane ststute enacted et the sems 

time ror the ssme purpose. One spirit end one policy is ccntrolling. Under Article 6675s the gross funds collectable sre 

eubject totbeweekly deduction of the fess or the TST Collector 

se prescribed in Section 10, end theresiter to apportionment 

between the County Road and Bridge Fund end the Sighway DspSrt.mSnt in accordance with the provisions or Section 10. 

The twenty-five cent fees collectsble under Section 

12s for duplicate lioense receipts srs s part or the gross 

COlleCtiOnS under the Act. 

Collector es ress. 

They do not go to the County Tax 

his fees. 

The ACt. in Section 11, speciiicslly defines 

Nor do they go direct to the Righwsy Depsrtmsnt. 

The Highwsy Depsrtment only gets the balance of the net collections after the County Road and Bridge Fund has been provided for 

under Se&ion 10. 

Therefore, in snswer to your question, it is our 

holding that s proper construotion or Article 6675s forbids 

retention of the duplicste 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 the Highway Department, but provides for tbdir payment in to the 

gross collections fund with all other fees collected under 

the Act. The twenty-five oent fees collected by the State 

Highway Depsrtment directly sre retained by it in the sbsence ot any 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 the eliact of overruling the rormer opinion on this matter by ASSiStSIlt Attorney 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 OF TEXAS 

DS:FG 

BY 

Dick Stout 

AeSistsnt 

This opinion hss been oonsidered in conference, spproved, and ordered recorded. 

Gersld C. Mann 

ATTCRNEYGENXRAL OF TEXAS