July 24, 1951

Has. Bettye 0. Bomer ~CouutyBudltor maand count.* Midland, Taxas Opinion lVo. V-1216 Re: Presetit

maxImum salary of the County TreasurDearMadam: er of Midlana County.

Your-~request:fOr

an opinionrelates to the following factual elttitionr

lWUand County haU a populationof less than

" .Inas~~~::~a.~dia,countshae..a.populatlon in excecm of 2O;OOO ~Whablt&nts, .its~'countg treasurermust be oompensatedm.a salmy basis..Tex. Cow&; Art. XVI. Sec.~.6l. #eot+xi ~13,~:of ‘,Aptlcle 3912e, V,C.S., 1s con

### trolling

aa tb'theaompeiisatiou 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,tothe $ast precedingFederal Census, Is hereby authorleedand it shall be its duty to 

### fix the salaries of all~,thefollowing~namedofficers,to-titi ;
. . fmasurEach 'ofsaid officers shall be 

### pala E'&&*an anuual salary in twelve (12) equal Installmentsof 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 countieshaving a population of twenty thousand (20,000)and less than thirty-seventhousandfive hundred (37,500) according to the last precedingFederal Census, and having an assessedvaluationIn excess of Fifteen Million (~15,000,000.00) Dollars,according to the last approvedpreceding tax roll of such county the maximum amount allowed such officersas salariesmay be In&eased one (1s) r cent for each One Million ($1,000,000.00 $ Dollarsvaluation or fractionalpart thereof,lnexcess of said FifteenMillion ($15,000,000.00) Dollars valuation over and above the maximum amount alloved such officersunder laws existing on August 24, 1935;

. . e 'I

. . . "(e) The Cammissioners-Court is hereby authorized,

when in theirs

judgmentthe financial condition of the countyand the.needs of the officers justify the increase, to enter an order Increasingthe compensationof the precinct, countyand district officersin 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-sixHundred ($3600.00) Dollars."
In a letter addressed to lion. B. E. 

### Grlabam, DistrictAttorney, Fastland,Texas, dated November 24, 1947, this office stated:

*It is our opinion.that the county treasurer of Eastland County couldhave received In 1947 a maximum ccnnpensation of~$2625.00,

determinedas follows:
*In 1935 the maximum compensatioq was (Article3943 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'treasureran Increase in 1944 of $100.00 5s of $2,000.00).Hon. Nettge 0. Romer, page 3 (V-1216)

Under the provisionsof Subdivision (e) of Section 13, Article 3912e, the Commissioners' Court could have al increase of 25

2ranted in 1947 an additionof the maximum allowed the treasurerunder the law in 1944, or $525.00. (25% of $2100.00) Since Eastland County had an assessed valuationin 1946 of $19,07~,010.00, the county treasurercould receive an increase based on the assessedvaluationof 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. ($2,000plus $100 plus $525)." By the same token, the maximum compensationallowed under the law for the County Treasurer of Midland County in 1935 was $2,000.00. (Art. 3943, V.C.S.) Since the assessedvaluation of Midland County in 1943 was $7,- 852,018.00,the commissioners' court was not authorized to grant an increasebased upon valuation. Art. 39120, Sec. 15, V.C.S. Therefore,the maximum ccmpensationof the county treasurerwas $2,000.00in 1944.

Under the provisionsof subdivision (e) of Section 13 of Article 3912e,V.C.S., the comlssionersl court is authorizedto grant an.aadit1onalincrease 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 provisionsof-'Article. 39128,V.C.S., the commissioners ' court is authorized to grant an increase of twentyfive percent of $5400.00 (vhlchamount 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 enumeratedabove, the commissioners1

court would be authorized to increase such amounts by two per cent of the amount allowed in 1935, based upon the assessedvaluation of $16,200,440.00, that Is, 2s of'$2000.00,or $40.00 (Art. 3912e). This amount, togetherwith the amount allowed under Section 13 of Article 3912e and Article 3912g, authorizesa maximum compensation of 3890.00 for the Count Treasurer of Midland county. ($2,000plus $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 compensationof 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 LivestockAss'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]inhabitantsaccording 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 treasurerat any reasonable sum, providing such salary is not less than Two Thousand,Four Hundred Dollars ($2,400) per annum.! The above quoted provision is applicableto widland Couuty and, after September 7, 1951, the copDpIsslonerst.

court of the county is authorizedto fix the salary of the county treasurer in accordancetherevith. SUMMARY The present maximum compensation of the County Treasurer of Midland County is $3890.00under the provisions of Articles 3912e, Sec. 13 and 3912g,.V.C.S. The msxim~ccmpeusatlon that may be allowed the county treasurerafter September 7, 1951, ,the

effectivedate 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 AttorneyGeneral
Jesse P. I&on, Jr. ReviewingAssistant Charles D. Mathews First Assistant 1Waldrep Assistant
BW:RW