**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS**

**Ronarable**Oao. E. Sheppard **Conptrollar** 

### or **Publia Aaaotmt6**  

### kuetln, **+axaa my**  **13, 1939** Hon. Geo. iii Sheppard,Page 2.

r

. rhich **shall** be furt!ser cubjeot to the approval of the Comptroller, and Is official oath togetherwith said bonds shall be recordedin the offlae of the County Clerk cf said County, acd be forwardedby the County Judge or the county to the Comptroller,to be depositedIn his 

### orrlce. :iafd

bond sZnl1 be oondltlonsdfor **the** faithful performmoe ot 9x0 duties of hlo offloe aa essesaor t-ml collectorof **taxes** for end during the full tena **for mhl&**  he was elected or appointed. Jr the event the bon&s requlred in this Iztlcle are executedby e **84ti6r4CtOry** auraty oospfiny or aoapanleaor by any pri- .vatepartiaa, 48 suraty or auratieathoraon la oountlaa with 4 tot41 tarablevalutition of Thirty yilllorr

Dalsara ($SO,OOO.OOO.OO)

or more, the oounty-of uhloh the prln- .olpalin said bond or bonda la aaaaaaorm(l oolleotor.
or tax68 ah411 pay a raaaomble mount aa **pramlum**
an **said** bontl

**or** bWd6, whlah munt shall be paid 'apt 02 the Oenaral Ravenps of the oorurty open praaanktlon of th4 bill theraforto the 

### Coambaionar~Court ot ths aountyproparlyruthentloatad4a.nquirad by hr.-. other alaims a&nat tha oounty. ?f thers.be, any eon-~ 

### trovuay **aa** to **tha** rhaonableneaa of tha amount ola%md,
as auoh **premium,** such aontrorerrry pay ba datermlned'by any Court or oompateatjuriadlatlon.

wWhanaverthe aaaoaaor an&~ooll&tor of taiea 6i any b ounty

la n~ulre~

%a ~give

l aparata

b on& too ovor diatrlct **tuea** aol.lttcted by hir, auah bond aimll b4 approradby the governingboard, or oam~i88ioP of 8~6.~ diatrlcta,and the prsmium on am ahalL ba paId out of first 003.leotiomfor 

### auoh distriot8.~*

“Art. 7lXS. The aaaeaaor and aoll&tor or t4xaa m4y be required to furnish

### a naw bond or addltiozml .aaourlty whanaver,in the opinion of the Gowiaalonora court or tha Comptrollar,It miy be" advla4blnr.Should a- asaeaaor 446 oolleotoror taxea fall to glva a new bond and a4dItIonal aaaurlty

when 

### required,

he shall **be** auapendedtroa orfloa **by** the Conmdaalonars

Court of his aoonty. 'aadifSJaedf4talp thereafterbe removed from oifioa la the wde preacrlbed by law." : .:' You point out **that,** pursuant to Artlole 7247, llarlaad Civil Statutes.as aminded, the Tak **Aaseaaor-Collsotor haa**  **bean raqtired**  to n;Blke

4 bond pPyabla to the State of Tema, through ita Governor, in the amount of ten per aent of the akts 4d V43.oranCm. Geo. R. Yhcppsrd, ?ace 3.

crd poll taxes char&cd cr.We 1938 tax roll, tc ocver ttis offlcial~e tern beginnine Jannery 1, 1939. Inaezuah itsthc.smount of such bond 1s net oonputed u?on certain oocupatlon taxes end license ices collected by this o~flclal, and **baoauee** there are no bond raqu:recents in co:ineotlOn %lth the oolleotlonof **suob** taxes and fees. you ask I'f you have lawrul authority under the general tcrme of Article 7248, es amended, kevlsed Civil Xatutes, to require a new CT addltlonal bond in such amount as will adequate11 protect tlic?

."tate and the .publlo Interest In the collection of these excise taxes and llcenss fees.

The ooverageand oblfgtion or the firx,Aaaea~r-Colleator*a bon5 under Article Oti7, aa arendbd,Revised Clvll **statute, 6hould**  rlrat be datemalne5. The aonatitutional.duty OS the.otiios.bi ass4aaor~olleotor of t4xe8, omated by insndmant a$~ our Conatltti- 

### -tion, Eover;ber~~S, lQSE, Is that of perfornlng*all the dutleawith respectto asaasaingproperty r0r the pvpow 0r taxationand 

### 0r oollectlagauah tarcla as my **be** prworlhod **by** the lagiqlature,~ Saetlon 14, Ax-t&lo 8, Conatltution OS Texas. The oondltlon~of~ fhe aaaaaaoraolbctor*a bond is apeolfloall~ tixed In imld.Artlale 71347, &rla,ad CIvll Statutw, aa follomar .%a%d.bon5 ah&l1**‘ be**  .-aondltioned for the faithfulperfoa~me of the duties of'hia oftfoe
as aaaeaaor and oolleotoror **taxes** for and dw%ng the folltarm for rhioh he was elaoted or appolnkd.* ,.~ .~

The oblfgktionor sxt4at of liablllty unaor &fflolal~k~ oulleidor*s bonds, oondltloned aa above, aray

**be** thus @morally stated: If the bond I8 mneral In Its imma It rll.1 apply to all **kinds** o? tar45 lawfully lntruatedto the oftio4r for ~4ol$44fiion, while If It applloa **by** Its terma only to a osrt411tXind or **kind0**
o tax48 It does not oover the colleotlonot other tam&. It all

~J 

### l pamls~on the tem8 or the bonds. whera a oolhotor*8bori4l8‘ln genonl tsraa, and aonditlonedfor the.faitbN parfomanoo or'.$la duties,or ror the paynent of allnonoya aolleoted**by** him, If Jiy aubaaquentlegialetlonnew tax48 4r4 pmvI5o5 for, the oolleotion:
or rhloh la aubtitt4dto t& oolleator, hla auretleaare limb10 In reapeot ,toauoh taxes to the acuce extent aa if ttbsy

had **bami** providedior before the boa5 was given. Cooley on Taxation Vol. 3, tiotlan 1373.;

State of Texas vs. Klddletoa*sSureties,~?+$ Tet. ISi Swan vs. The State of Texas, 48 Tex. 120.

The office oi tax eaeeasdr-oolleotor Is, under tiu, abarged with the duty of oolleotlng~~nd paying over to the proper~.mtataauthorities,44rtal.n

Inherltanoe tame, autoeoblle regletratlon i446, beer llcanea fees, and occupation taxes. The ooxmtftittfonal and atatutory duties or this ofrloe aomprehendthe aolleotlonor the;tete*i ;;crtior. of ti:!c:'c

tares 6:; WQii es ad valorem and poll texQs. Yhersforo, it :u?.t, follow tf:at tSe o.fficial bond of a tax ussessor-coilector, executed :n favor of the State, and conditimed for the faittful perfor?zil;ce cf she duties of tbe ol'floe of esecssur-collcotor of iaxuf2, would ccver and insure the due pnyztient to the state. :jf all ncnity'e

and revenues lenfully oollectea by e tnx .tiseasaor-collector, tl!ld **xould** net **be** limited, tr, 1ta covera!:c, tc ad valores, taxes md poll **taxes.** Xor does the fact that i.rt.!cle

7247, as alrandad,!ievlsed Civil Ptatutea, 1926, fixes the amount of such bc:rdzt ten per cent of the whole amount of t:e :::ate

ad valorem and poll tax of a C!ven oounty, a8 shown by the last preoedlne a88esnmant, militate agdnet thl8 ~oluslon~ This 18 merely a mode fixed by the Legleleture for arrltlngat the penal amount of the aeseeeor-oollsotorfo bond orlglnal4 nqli$r~d 

### to bo filed, and is not lntendod to limit the statutoryoondltlon lmportadinto i5aid bond.

Klth **r&mmoe** to your authorityunder **Art1010** 78d8, a8 emended,Hevleed 01~11 Statute8,to require a 8owr8te or addltlonc bond, in 8uoh amotint and with suoh aumtlae a8 im doomed~neoa8rrery

./ 0 ociver

the o0lleotlonand payment to the Stat0 0r the88 Ujo8use f888 and l

x0ise tax68 in addition to ad Y81ON and poll t#lXe8, it 1s our opinion that you ray.rake 8uoh requirom8ntti r8g8rdingthe number and rO8pon8ibility Of 8Umtio8 a8 yOoUr OffiOi81 di8Or8tiOn. **.oxerol88d** In the publla interest,tight diotat8,but 8ay not lawfully requlro the exeoutlon and filing by **a** tsx a8888@Or-OOlleOtXPr
or a bond **in** exoes8 ot the amount fixed by Artlole 7847, 88'8m~ndec bV18Ud Civil gtatUtO8.

% have not 8rrlrod at thi8 oonolwlon rlthout 6iffiOulty beoeuse then, i8 (~1 apparent oontradiotion and inoon818teaoy

betw8c Artlole 7R47, a8 apntnded, Barleed Civil Btatute8,Slxing thearim 8moUUt ot 8Ul alIRe88or-OolleOtOr'8 bond 8t $~,ooo.oo, Wd tit1018 7M6, 88 amoadod, Horisad Clrll Statutes,proridingthat *the aaae8aor-aolleotor of tax08 niay

be requiredto furnlrba mw bond

or edditiond eeourltywhenever, in the opinion of the &XUd88iOIE: Court or the Comptroller, It may be **adrluble.*** Reoo&ting our duty, under established oanon8 of statutory 00118tNOtiaLI, to oonstrue artlole8 whioh ara in **pari** matorla, so aa to 8rriYe at a hamoniouo remit, we are oonatralnedto hold that your authority end duty under Article '7248,aa amended, Bevleod ClYil **St8tUto8** 1s limited to requiring a new bond when suretie on the originai. Pond die, beoome inoolven~., or wish to be reliered tiom their obligation, or to requlri% additional suretie upon the original bond in such oontingenaia8, but you have no dieoretfon In ahangingor fixing ttx emount cf ?uch mw cr cdoitioral bend. contrcllcd by tkc txndetor'jr TkiP iE -~;?rOQi&!.CXlS Of i:;tiC!lS 7;347, kovlsed 

### CiVil :' i:ituterI. 61 iorp~s Zurin 103i; -teusofi' ve. i.lberty Co., 34 L. *i. (2d) 643; liese v. Serfleld, 13 i; 000; mlbert specie1 s~h001 I)iGtrict Y. Cooper, 20 G. v.. (Zd) 322.



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