July 24, 1951 

Has. Bettye 0. Bomer 

~Couuty Budltor 

maand count.* 

Midland, Taxas 

Opinion lVo. V-1216 

Re: Presetit maxImum salary 

of the County TreasurDearMadam: 

er of Midlana County. 

Your-~request:fOr an opinion relates to the following factual elttitionr 

lWUand County haU a population of less than 

" .Inas~~~::~a.~dia,countshae..a.populatlon in 

excecm of 2O;OOO ~Whablt&nts, .its~'countg treasurer must 

be oompensated m.a salmy basis.. Tex. Cow&; Art. XVI. 

Sec.~.6l. #eot+xi ~13,~:of ‘,Aptlcle 3912e, V,C.S., 1s controlling aa tb'the aompeiisatiou to,be p+d the treasurer 

and provides in part as follows: 

“The Coarmissionersl Court Is counties 

havlug a populatiau of twenty thousaM (20,,- 

OOO).lnhab~tants ormore, and l&e than,me 

hundred and ninety thousand (lg,O,OOO) Inhabitants according,to the $ast preceding Federal 

Census, Is hereby authorleed and it shall be 

its duty to fix the salaries of all~,the following~named officers, to-titi ; . . fmasurEach 'of said officers shall be pala 

E'&&*an anuual salary in twelve (12) equal 

Installments of not less than the total sum 

earned' as compeqsation by him in his official 

capacity for the flacal year 1935, and not 
. . 

Hon. Nettye C. Rcmer, page 2 (V-1216) 

more than the maximum amount allowed such officer under laws existing on August 24, 1935; 

provided that in counties having a population 

of twenty thousand (20,000) and less than 

thirty-seven thousand five hundred (37,500) 

according to the last preceding Federal Census , and having an assessed valuation In 

excess of Fifteen Million (~15,000,000.00) 

Dollars, according to the last approved preceding tax roll of such county the maximum 

amount allowed such officers as salaries may 

be In&eased one (1s) r cent for each One 

Million ($1,000,000.00 $ Dollars valuation or 

fractional part thereof, lnexcess of said 

Fifteen Million ($15,000,000.00) Dollars valuation over and above the maximum amount alloved such officers under laws existing on 

August 24, 1935; . . e 

'I . . . 

"(e) The Cammissioners-Court is hereby 

authorized, when in theirs judgment the financial condition of the county and the.needs 

of the officers justify the increase, to enter 

an order Increasing the compensation of the 

precinct, county and district officers in an 

tidditional amount not to exceed. twenty-five 

(25%) per cent of the sum allowed under the 

lav for the fiscal year of 1944, provided the 

total compensation authorleed.under the lav 

for the fiscal year of 1944 did not aceed the 

cum of Tblrty-six Hundred ($3600.00) Dollars." 

In a letter addressed to lion. B. E. Grlabam, 

District Attorney, Fastland, Texas, dated November 24, 

1947, this office stated: 

*It is our opinion.that the county treasurer of Eastland County could have received In 

1947 a maximum ccnnpensation of~$2625.00, determined as follows: 

*In 1935 the maximum compensatioq was 

(Article 3943 V.C.S.) Based on 

~,'~,"k~"~aluation in 1945 ($19 575 780.00) 

the ConmcLssionersl Court of R&a& County 

could have granted the count 

t' 

treasurer an 

Increase in 1944 of $100.00 5s of $2,000.00). 
Hon. Nettge 0. Romer, page 3 (V-1216) 

Under the provisions of Subdivision (e) of 

Section 13, Article 3912e, the Commissioners' 

Court could have 

al increase of 25 2 

ranted in 1947 an additionof the maximum allowed the 

treasurer under the law in 1944, or $525.00. 

(25% of $2100.00) Since Eastland County had 

an assessed valuation in 1946 of $19,07~,010.00, 

the county treasurer could receive an increase 

based on the assessed valuation of 5s of the 

maximum allowed on August 24, 1935, or $100.00. 

(5s of $2,000.00) In 1947 the county treasurer 

of Eastlana County could receive a maximum salary of $2,625.00. ($2,000 plus $100 plus $525)." 

By the same token, the maximum compensation allowed under the law for the County Treasurer of Midland 

County in 1935 was $2,000.00. (Art. 3943, V.C.S.) Since 

the assessed valuation of Midland County in 1943 was $7,- 

852,018.00, the commissioners' court was not authorized 

to grant an increase based upon valuation. Art. 39120, 

Sec. 15, V.C.S. Therefore, the maximum ccmpensation of 

the county treasurer was $2,000.00 in 1944. 

Under the provisions of subdivision (e) of Section 13 of Article 3912e, V.C.S., the comlssionersl court 

is authorized to grant an.aadit1onal increase of twentyfive per cent of the maximum allowed the treasurer under 

the law in 1944, or $500.00 (25s of $2,000.00). Pursuant 

to the provisions of-'Article. 39128, V.C.S., the commissioners ' court is authorized to grant an increase of twentyfive percent of $5400.00 (vhlch amount could have been 

paid In 1948, Art. 3912e-12, V.C.S.), or $1350.00. Att'y 

Gen. Op. V-1140 (1951). 

In addition to the sums enumerated above, the 

commissioners1 court would be authorized to increase such 

amounts by two per cent of the amount allowed in 1935, 

based upon the assessed valuation of $16,200,440.00, that 

Is, 2s of'$2000.00, or $40.00 (Art. 3912e). This amount, 

together with the amount allowed under Section 13 of Article 3912e and Article 3912g, authorizes a maximum compensation of 3890.00 for the Count Treasurer of Midland 

county. ($2,000 plus $500 plus $1350 plus $40.) 

In this connection, you are referred to the provisions of House Bill 265, Acts 52nU Leg., 1951, relating 

to the compensation of county treasurers. This act becomes effective September 7, 1951, having failed to receive 

a record vote in the Senate. Ralbert v. San Saba Springs 
. 

Hon. Hettye C. Romer, page 4 (V-1216) 

Bond and Livestock Ass'n, 

Caplee v. Cole, 129 Tex. 

89 Tex. 

370,.102 

230, 34 S-W. 639 (1896); 

tion 2 of House Bill. 265 

S.W.2d 173 (1937). SecproVide8: 

'In each county in the State of Texas having a population of at least tventy 

thousand ~50'000] inhabitants according 

thousand 20 000 and not more than fifty 

to the last beceding Federal Census the* 

Commlsslo~era Court shall fix the sa&y 

of the county treasurer at any reasonable 

sum, providing such salary is not less 

than Two Thousand, Four Hundred Dollars 

($2,400) per annum.! 

The above quoted provision is applicable to 

widland Couuty and, after September 7, 1951, the copDpIsslonerst. court of the county is authorized to fix the 

salary of the county treasurer in accordance therevith. 

SUMMARY 

The present maximum compensation of 

the County Treasurer of Midland County is 

$3890.00 under the provisions of Articles 

3912e, Sec. 13 and 3912g,.V.C.S. 

The msxim~ccmpeusatlon that may be 

allowed the county treasurer after September 7, 1951, ,the effective date of House 

Bill 265, Acts 52na Leg., 1951, w&l1 be 

any reasonable sum fixed by the comissioners' court, provided it shall not be 

less than $2,400.00 per anuum. 

APPROVRDz Pours very truly, 

J. C. Davis,, Jr. PRICE DRRIRL 

County Affairs Division Attorney General 

Jesse P. I&on, Jr. 

Reviewing Assistant 

Charles D. Mathews 

First Assistant 

1Waldrep 

Assistant 

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