533 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Wayne Leieure 

county Auditor 

Clap County 

Henrietta, Texas 

Dear Sir: 

snake advanoe. 

Tax Ataeereor - 

ir deputy rrom 

und of Clay Oouaty, 

or thle department 

f ollowa : 

Aseeaaor-Oolleator solo be paid baok to the 

st aoney oolleotsd in 

re his fees or orriae.w 

Artlole 3937, Vernonfa AnnotatCd Clvfl Statutea, in 

part, provides: ; ','i~ 

*Eaoh Aaeeesor of"bhres shall reaeive the 

following oompensation ior hia rerviaea whloh 

shall be estImeted on the total value of the 

property assessed a8 follows: For aaeeaeing 

the Ytete and County Taras on ali tums for the 

firat Two Blillion Dollars ($2,000,000.00) 
600 

HoAorabla Wayne LetaUre, page 2 

or le86, five (5) oenta for l aoh One Hundred Dollars ($100.00) 0r property emseased. On all atma 

in exoeaa of Two Million Dollars ($2,000,000.00) 

and less, than Five Million Dollmra (~5,000,000.00), 

two and one-half (23) oentr on each One Hundred 

Dcllere (*lOO.OO), end on all UUBIB in 8x0888 or 

Five Million Uollars ($5,,000,000.00), two and onefourth (24) oentr on eeoh One &ndrsd Dallera 

($lOO.OO), provided, that in aountlee in whlah the 

POptiatiOA does AOt exceed tWelV8 thouarmd, five 

hundred (~2,500).~r~ohabitaAts,he Asoesaor shall 

receive on all siB'.for the first Four ~~llllon 

D0llar8 ($4,OOO:W~ibO), the aurn 0r five (5) 

oents ror cash One Eundred Dollspa ($lOO.OO), and 

OA all aum8 sbova auoh amount the fee shall ba fia 

above stated, one-hair of the above oompensatlon 

shall be paid by ths %ate and one-hair by thr 

County; for aseesalng the taxes on all dralnage 

dietriots, road dintriots, or other politloal aubdivisiona of the OOUAty, the Asseaeor shall be 

paid three-fifths ,of ova 0aAt for eaah One Eundred 

Doliars ($100.00) of the aeaessed value of sucih 

blatriots or 8ubdivisiona. 

lt . . . The ConxmlsaloAer8 Court oh811 allow 

the Assessor or taxes such suma or money to be 

gald monthly from the Oountg Treaeuryaa may be 

Asoaaeary to pay for olerloel work, taking asaeaaaentr a@ making out the tax rolls of the Ootmtr, 

but auoh sumr ao allowed to be deduoted from the 

amount allowed to the Assessor as oompexu5atlon upon the completion of said Tax roll6 provided the 

amount ellowed the Asaeeeor by the Oomtleslonere 

Court shall not exaeed the oompensation that may 

be due by the oounty to him for a8eessing. 

n . . . 

“S80. 2. It ie not the purpose of thie Aot 

to ohenge the salary of Tax Assessors as now fixed 

by law.' 

Artiole 7181a, Vernon's AAAOtated Civil C?tatuter, provides: 

Y?ereafter, whenever the words ‘Aasessor,f 

*As6esaor of Taxes," IColleotor,* 'Collsotor of 

Taxes," or 'Tex Colleotor" are used, either in 

Art101as 7181 to 7359, iAO1U4iVa, or Title 122 

or the 1925 Revised Civil Statute8 or Texas, 
601 

Honorable Wayne kfeure, pege 3 

lnoludlng all amendments thereto, as well ae 

the Revised Code of 1925, lnoludlng all amend- 

- ment, being known a4 the 1925 Revlaed Civil 

Statutes of Texas, 6ame shall be applloable to 

and mean the ohe office or offiaer or Aaseesar 

and Collector of Tex44, and shall be so OOAetrued a8 to aooomplleh the objeot and intent 

SAd oarry out the purpose 0r ~otlone 14 and 

16 of Artlole 8, of the Texas Constitution, as 

the 4ame was amended on Wovember 0, 1932. Acts 

1933, 43rd Leg., p. 598, oh. 197, 85.” 

The population of Clay County 14 leas than 20,000 

inhabitants aooordlng to the last federal oeneue. It is apparent from the roregolng faot and your letter of request, 

thereforr, that the Tax Aeeeeeor-Colleotor of Clay County 

18 oompenaated OA a fee basis. 

The only authority we are able to find euthorlrirrg 

the Commieaionew Court to make advancements to the T4z AaeeesorColleotor of Clay County as aompeneatf.on is sontelned in the 

above-quoted statute. Thlo statute expressly requires the 

OoaaPlesloners Court to allow euoh off leer ruoh sums of money, 

paid monthly from the County Treasury, aa may be neoeeeacy "to 

pay for olerlosl work, taking assesfmente and m4king out the 

tax rolls of the oounty.* 

It will be seen, therefore, that such sums authmire4 to be allowed as advanoemenf are measured l trlotly by 

the off laer' 8 dutlee in oouneotlon rith hla work as Aeaeeaor, 

lnoluding the neoeesar olerioal work, taking, aese8emente and 

making out the tex rol 1 a. of the oounty and may not exa4ed the 

amounts whioh may be due him by the oounty for a4seaelng under 

the herein-quoted provislone of Artiole 3937. 

Since the Gommlsaioners Court $4 unauthorized to 

allow the Tax Assessor-Collector a dlrrerant OOmpeB46tiOB from 

that fixed by Artiale 3937 eupra, we think it advlrable to 

point out that any exoess of the enount authordeed by the 

statute wculd be void and not eolleotlble from the ruretles 

tfloer's bond. steusorr ~4. Liberty Count 

8 Jeff Devls County vs. Ikvle, 192 8. 1. 2 ii i$‘$o”b;,“(;a 

County, 106 S. W. (2d) 768. 
- 

602 

Bonorablo 

it 18 the 

court my 

only suoh 

Trea8ury. 

Oatmgorloally anmwrlng your requart, therorore , 

opinion ot this dapertment that the Commlsslonsrr 

allow to the Tax Ammsor-Collector or Olay County 

BWJ or money, to be paid monthly from the County 

a8 may be nroeaaary to pay for olerioel work, taklng arsarements and making out the tax rolls of the county. 

Suah allovmnoe being an advanoement, ahall not aroerd the 

oompensation en mey bo due him under Artlols 3937, Voraoa*a 

Annotatad Civil. Statutes, ior sa8asslng and ia to bo daduotod 

thrrsrrom upon the oompletion or said tax rolla by the orfioer. 

Your8 rarg truly 

ATTOBWEY O? TjUAS