Hon. Maxwell Welch

Mstriat Attorney 5th Judloial District Rew Boston, Texas

Dear 9ir.l June 8, 1950

opinionBo. V-1068.

Be: The legality a? appointing a speoial head of the automobile divlslon ln the office of the Tax Colleator of B&e county.

Reference is made to your resent request aoh reads in part as follows:

"The Tax Collector of Bowle County has ?&de applicationto the ColaPlissloners Comt of Bowle County, Te%as, for authorltg to api point a specialbead of the automobiledivlsion of hi.8

office at a ealaq of $2700.00 per annum. 'Thisapplicationwas made pursuL ant to the authoritygiven by Artlole 7252 of the Revised Civil Statutes,and such applicatiau containedall of the requlmmente set out in Article 3902. The County Judge advised the Tax Collector,upon the preeen-. '~ tation of such appllcatlcm,that the Cornnissioners Court did not have authority to grant the Tax Collectorperm$ssionto employ such specialhead of the a\ltomobile divlslon, it being the County Judge's contentionthat Article 7252 applies only to counties containing
a populationof 355,000 or more, and Inasmuch
as Bowle County doea not have such population, suoh speoialhead is thereforenot authorized. This office is of the opinion that said Artfcle 7252 does authorize our tax collectorto appoint a specialbead of the automobiledlvision of his office.'

Prior to 1939, Article 7252 of Vernon's-'~Civll Statutesprovidedi

'Rach assessor and oolleotorof taxes nmy appoint one or mope deputies to assistHon. Maxwell Welch, page 2 (V-1068)

hia in the assessmentand collectionof taxes, and may require such bond from the pepson so appointed,as he deems necessary for his indemnity; and the assessor and collectorof taxes shall in all cases be liable and accountable for the proceedingsand tisconduot in office of his deputies;and the deputiesappointed in accordancewith the p~ovislonsof this Article shall do and perform all the duties imposed and requiredby law of assessorsand collectorsof taxes; and all act8 of such deputiesdone in confom&ty with law shall be as bIndIng and valid as if done by the assessor and collector of taxes in person.* However, this Act was amended by House Bill 822, Acts 46th Leg., B.S. 193gr ch.6, p,971, by adding thereto the fOllowLng~

m0 0 0 provided, that in countieshaving
a population of three hundred and fifty-five thousand (355,000)OP mope acooPting to the last precedingFederal Census, the Assessor and Collector of Teea mag In addition mutract ~5th speclal~deputies hating @pecrUl t&2miual training, skill, sind~expefienee for the purpvee of assistinghia fn obteu lnfor&&ion upon which to base proper valuations of oil and miueral bearing lands and pPoperties and intepeststherein, Industrialand manufacturing

plants, and other p??opePties where special technical skill and tPaining Is PequiPed. fin addition thereto, such Special assistants,cleriaal,aocotmtiug,OF stenographic, as may be necessary %o conduct the organization

herein provided for and to carry out the purposes of this Act may be applied for and appointed in like manner provided they shall be appointed only fop purposes consistent with this Act. In addition thepeto, the AssesSOP and Collector of Taxes shall be aathorieed to apply fop the appointmentof a specialhead of the autmobile dlvlsiou of his office at a salary not to exceedTwo Thousand, Seven Huudred Dollars ($2,700)per annum. The comgensatim to be paid such special deputies and special automobiledepmtment head Shall be subject to the approval of the Comnlssioners Court and the County Auditop, and l.%mltations upon the amount of such aompensatlon elsewhere -,

Hon. Maxwell Welch, page 3 (V-1068)

provided shell not apply. The contract of employment shall be for a definite tern, 

### not extendingbeyond the tern of office of the Assessor apd Collector,and shall be made upon sworn applicationto the Conmissioners Court showing the necessity therefor,and shall be subject to approvalboth as to substance and as to form by the Commissioners Court and by the County Auditor."

Article 3902 V.C.S., is the general statute authorlalngthe appoin&uentof deputies,assistantsand clerks by county and precinct officers,includingthe tax
assessor and collectorand providingthe salaries to be paid.

In Tidewater Oil Co. v. Bean, 148 S.W.2d 184 (Tex.Civ.App.1941) overruledon other pouuds in Tldewater Oil Co. v. B&n, 138 Tex. 479, 160 S.W.2d 23m2 it Is stated%

"The pertinentrule applied In construingprovisos is stated in 39 T.J., p. 193, sec.102,as follows:
*%nePally a proviso is construedin connection

with the article or section of which it forms a part, and is to be given effect, If reasonablypossible,acaording to the clear meaning of the languageused.
"'Ordinarily

a proviso is lImited to the clause which next precedes it and to which it is attached. So where there are successive provisos. the aualiffinnt&m@ ,of the last will be uuderstoodas refmrlnu to the one next precedingrV" (-Mais added)

See also French v. WcQuistiou, 105 Tex. 299, 147 S.U.867 (1912).

It is observed that the amendment to Article 7252 provides fop the appointmentof special deputies having special technical training,by the tax assessor and oollectopin countieshaving a population of 355i000 or more, to assist him in obtainiuginf+ormat$om upon which to base proper tax valuations. It also provides "In addition thereto such special assistants,clerical, accounting or stenographic as may be necessarrg to conduct the organlsatlou herein provided fox? and to carryHon. Raxwell Welch, page 4 (V-1068)

out the puvposes of this Act" may be appointed; It further provides "In addition thereto*meaning in addition to those special assistants or deputies,the tax assessor and oolleatorin such countiesauthorizedto appoint speaial deputies or aSSlsta&s, "shall be authoriaedto apply for the appointmentof a specialhead of the automobile dlvlsion of his office at a salarynot to exceed Two Thousand, Seven Hundred Dollars ($2700)per annum.* This provision too~relatesor refers to couuties only havLng a populatiouof 355,000 or more.

Therefore it I.8

our opiniou that the provision in Article 7252, V.C.S., authorieingthe appointaentof
a specialhead for the automobiledivision of the tax assessorts offfice

at a salary not to excreed $2700.00per anutm is riot

applicableto Bowle County.

Ye believe we are supportedin our coucluslon by the faot that if this provisionhad been applicable to Botie County at the time of its enactment,the special head of the automobiledivision in the tax assessorcollectors'officewould be authorlxedto draw a salary of $2700.00per anuum, while the chief deputy in the
same offlce could have been paid only $2100.00. We do not believe that such was the leglslatlveinteat.

Ftbher, in Attorney Gener%l% OpimLion Xo, O1175, dated August 12, 1939, subsequentto~the effective date of the 1939 vuuendment to Article 7252, it is stated8

"You are further respectfully advised that it is the oplniou of this department that the Tax Assessor-Collector of Xueces County, Texas, nay apply to the Cosmissloxers* Court for authority to appoint deputies, stating the nmaber he desires to appoint, the positions to be filled, and the amount to be paid each, which shall be presented in his
sworu appllcatlonto said Comilsslonerst Court,
as. outlined in Article 3902, Revised Civil Statutes of Teras. The salary of the first assistant or chief deputy shall not exceed $2,100.00per annua and the salary of other deputies olerks OF assistantsshall not exceed $l,$OO.OO,in your couuty,under Section 3 of Article 3902, Revised Civil Statutes of Texas.

"You are further respectfully advised that It is the opinion of this departmentHon. Raxwell Welch, page 5 (V-1068)

that the maximum salary a legal deputy Tax Assessor-Collector, other than the first assistant or chief deputy,may receive in aZle year is $1,800.00. There Is no protision made in the statutes for lovertime pay or salary.t'

SUXMARY

The Comlssioners* Court of Bowie County is not authorizedto employa specialhead of the autcaoblledivision in the tax assessor and colleatortsoffice at a salary of $2700.00per~annum under the provisions of Article 7252, V.C.S., such Article being applloable only in counties of 355,000 or more population.

APPROVRDz

J. C. Davis, Jr. County Affairs Division Tours very truly,

PRICE NRIRL Attorney Oeneral

Joe R. Oreenhlll First Assistant

BA:%lW