OFFICE OF THE ATTORNEY GENERAL OF TEXAS

Eonorabia 5. Z. ;qal.tere CountyAu<.ltor tinitb County Tyler, Taxns

TM.8 will aoknov.1.s 1999,

## edares64a to th kttor 16 06 

## r0u.0tf6~

'I em 64rTf E4hool6. TbIa p the CitJ **cOlrm16 ior**  **GhL6 84**  **and aa**  **now** ~bi6 d-ii44 Eohool Fund6 law to J&ad 4tiao Tyler Publle **polneaSaz& metis**  **by** 

### a#1unwJntr**whatsoeTor t&4**  **oath at**  

### Offi lglitl3

**cou3lty.** y or 

### InasQena4nt I beperaitte& **uw¶4r** the

**4 mQU46t**  **WiSdO, thi6**  **i6 t0**  **dh%64** titutionof the 8tats of Y4S46,

11hold or **4xorols4,** et ths airpls tim4, orrl.as of fu6olprasfG,

axaept that of oonty **~0m&is6ion4r~, Botery**  **Pub110 an6** 

z be 6441:

the?, no person o41isx6rciee or hold more than on8 cidl~0rfi44 of 4moluwnt at tbe mfme tfma ewept those officerrr

hnreiziabors,

csrtifiea **46 i6**  previded buyths ArtlCle **tUid 66OtfOil**  Oited of tile COli6titUtfOCl

Of %Xe6.

**In an6wor**  **tcr your**  **reQU4at, w4**  **6h4ll tlr6t**  **4bdr466 OUT**  **601Tt.6** t0 that liZi Et d46i6iOn5re@tiin& 5ffiO46Of 4Wl.rtasnt wherela the court6 Lava **Sf63C~664d** the @~~#tfon **wh4ther** or not PEon. B. %. k6ltor6, Pa&e 2

person oan hO1d such OftiOe6 6t one and the Bale tfrr.4. i-4first cite th4 086% of Truitt 1. Glen Bon4 SohoolDlstrlctilo.1, by the **Coxsmlo4iou** of irpR4af6of Texa8, a6 tow6 in I34f;. %. (26) 1004, in which it ~6 stated:

**HO64** Eoweter, on October 33, 1933, the tru6t4oa of tho Glen Inaepemont ::ohool Di6trict appointoa the saidPerry Ku@4 a6 oolleotor or tax66 for eald independent eohooldlatrict, **and** on mrsmber 8, 1938, (threeday8 after hi6 414otiona6 eherift and tax oolleotorI, he ereouteda bond which wa6 by the bomd 

## ot trurtees **accepted** in the 6~0 of &6,&00 with J. E. Viard, J. 0. Pratt, and 6. 3. Demaby, a6 6uratl46,payebls to the board 0r.tm6teoa at the diatrlot and thelr'ruaceaaorsLn 

### ottloo,oarrying the urrual oondltions with rererenod thereto,and on ths same day Ku&e took the oath of office to talthtullyand impartially perform all the autiae inombant upon him a6 tax oollector, eta.

"Perry Bugle, fn **ths** Domocratlo Primary held On .7uly28, 1923, recelreathe notinatlou for sherift and tar collsctor of Soarsnell county ana wa6 there**after. on**  November **%, 1988,**  eleoted **to tbat**  oftlee."

Subeequ4nt thereto, 06 January 1, 192Q, Ku&o took the 

### oath or ottice and made the bond **raQtirad bp**  **law,** a* the 

### bherift and tax 

### oolleotorof Somervelloountyand **enterod** 

### upon the **duties** of that otfioe and ha ~a6 eleotad to 6WO4ed hineelf in the idl eleotlon of 1930, end on OF about January 1, lQS1, toqk ths oath of ortlos ana entered into bond **66 rcsqtired**  by law, tor a aeeoad tenn **a6** 6h%riff and tax oollaotor ot 306msv4l~ Oourity.

The Glen Rose SohoolDiatrlotwa6 an ind4pendentsohool **distriot** acd nc,order we6 %vbr enteredby a rcajorlty of the board 

### ot trueteos of the di6tFiOt **ae 16**  **provided** by mtiole 8793, i4vi64a Civil Ctatutes of *rexaa, 1926, to have the taxes of ths **01411 Ron4**  Independent School Dfetrict asseraed and oolleotea by the county a66s6qor and colleotor, and after the 6aid Mug10 had taken the ofti of 8hsrlrt and tax colleator of Yomarvall county ha continued to ooll%ct ths tare6 

### for the Glen fioaeIndepsndent Sahool Diatrlot and oontlnued tc act a6 **both** 6uOb tax oolleotor for the Inaependont ::~ohool District end ror So~2ervell oounty. Thereafter Bugle d%fauLt%tl on hi6 bona 86 tax oolleotor tor tbo sahool district and suitw%6 brought thereon. This **C&60** Is recorded in 50 2. \1.(2d) 373 where,the Court of Civil Appaalr, pass~od

upon the mstter. h Writ of Errorwas granted, **aud in**  pa68iag UpOn ttii.6 C864, the **Co6sniesion ot**  **A&~peala** had thhs to say:Sian,B. 2. Walters, Page 9

'Tiera, we have two separate taxing bodies 

### with two separateaseeaslng offloers ahd'tuo aeparete tax oclleotore, their duties,,seperate and dlstinot. 0. I348 killer v. **Vance**

"The Court of Civil Appeal8 oorreotly held that the tax ooileotor **of** thispertlou’lar **dietrict** and the tar oolleotor of **the** county are tharsfore two eeparete and distltiet

orrlcee, each of exoluuent.(Odemv. Slntoa Indepentient

School Di8triot (Tax. Corn.. App.) 234 S. W. 1090; Jenkins V. Zlutry(Tex.CIT. **App.)** 836 9. yi.678). and when Kugle qualifiedes oouuty tax oolleotor,he automtloally rorreltsdhis right to the orfioe or aollootor ror the sahpol dlstrlct,beoauee%he holding or both said orriO atthe 8eme~tleie by the 8-e persons is within the prohibitionOf extiole 16, Sec. 40, of our State Con8tItutIon..W
In the case or odesi P. Sinton Independent tiohool Di8trIot by thec;zy Gommi88Ioa or **Appeal8** a8 r0U.M in 234 S. ?i.1090 to 1092,

. i. Cellqm, Citywzeo88or~6nd Collector Or the City of Siuton, we8,8elect,ed by the Sohool Board to es8et38

### and oolleot**taxes** fo;o$;t80hool dletrlct. be undertook to **ae6688** the taxes in the

Prooeediug8were begun by oorteln taxpayers ot the **dl8tr;Ot*tO** enjoin the oollectfon **0r** the aohool tax. Cellumnever **took** the oeth or Grave bond a8 distriat ae888sor and oolleotor, being doubtrul whether he could hold both euoh oftiwa, and th6Attorney General Ic the mantime having ruled he could not hold both OffICC8 at the same time, end judge Taylor or the Gonm1i88Ion of hppealr in that ca8e said:

"It I8 char thatVellum oould not held hie olfioe as city 688658or and OOlleetOr,and et tte 8e23e.tlne act ae de facto aeaee8or **aod** oolleotor of the 8ohool district. The.ConstItutionprohlblte the holdirig 

### end exerciseat two such OffICe8. ,SeotIon40, art. 10, Constltutlonof Yex5B. Eiecould not hold or exeroiee both otrlcee In oI%h5ra de jure or de facto oepeoity." Tii8 mittcr Is sumarized in Tex. Jurlsprudcnae,Vol. 34, p. 354, 60 rOiiOC8:

"having eLected to eoaept and qualify tar the seoond 0fri0f3, ipec; ractc, anC a8 a .uattercf law, he veoates the first orrice, 'l'bia Ia true,

### whereboth orrices 5re pleoes

or emolumnt, regerdleesof.whethsr they are Inooupatlble,Eon. **B.** 

### T. **Galtars, Pqe**  **4**

and Ir they are Inoompatlble

### there **18** a vacation 

### or the rirst 0rriab regaxdle8s of whether bothare 0rii808 of emolument within the omening or the Constitution. In mch oirouuetenoes the oon8titutIonal1XWI8iOu that all orfleer sheil oontluue to perrornithe dut e8 of their oYIoes until a maaeesor has been qualifieddoes not apply.*
The view herainaboos exprsssed Is supp0rtedby the --- 'ComxIsslon or Appeals in the eeee 

### or Thomas et .a1**t.,,Absmat&y county**  Line Independent School Dletrlct a8 found In 200 3. 6. lS2. in this oa.te one 

### Lindseyand one Smithwere 

### deated end qualifiedas sohuol trustees In,Aprll. 1924; thsroai'ter, about **Ci8ptemb8r S,**  1924, they nere slootsd and quallried **a8** aldermen of the town.

in passing upon the aatter'as to whether or 

### not theae~3mo sm were sohool trustees, the oourt 

### had this-tosay:

“In oar opinion the orri.&e of eohool trusteeand aldencan are inoonpatlble$ for under our system there are In the city oounoll or board of alderzen various

### directory or supeniso~ powers exertable In rerrpeot to Soh001 propony looatedrithin the olty or term and in respect to the duties of sohool trusteeperformable within Its lIx&ts-e.g., there night well arias a oontllot of disoretion or duty -&XJ respeot to health, quarantine, sanitary, and fire prersntion regulations. See ertloler lOlS, 1067, 1071. 2.8. 1945. Ii the same 

### perclon oould be a 

### schooltru8tek and a member or the city oounoll or hoed or aldernan at the sane tixie~, sohoolpolicIe8, in pazloimportant r88pBot0, *ould be subject to direotisn ot the council or aldermen In8tOad Gr to th8t ot the trueteee.
"The result 0r this Inoompatlbility i8 that Smith end Lindsey **vacated** the offices of 8ChOOl trustee8when they quellPied a8 aldenxen. state f, 3riakerhorr, 17 2. i..109.

. l *
**And** ln this re8peot the oourt further aaid:
"31 view of what ha8 been said, the question whether the o,Plit?e of sahool tlWSt80 or that Or elderzan is an orrioe **or** ***esmlumant*** within the terma‘-ir+- sedtlon 40, art. 18, of the Constitution, I8 iximaterial, end In rs8peot to that **pue8tion we**  do **not 8**  or Imply a a~nol~el~n.~ .(UndbreoorIngourpBon. 6. T. salters, Page 5

We **come** now to the question of aontpatibi~ity of the offIces in ueotion. $ It is shownby **your letter**  **that** the Boar4 of tducatlon of yler Yubllo Sohools la 

### fll.lell by appointment

madeby the elty oommisslonersand there aro no amoiumnts uhaterer.for thle senIoe. ha, 0r COUTBO, ad a scatter of iaw, you have 

### beenappolntod by other proper authorltlosas oountyauditor of taith County.

Thm it can be eoen that you have been appointed to the two offices in 

### questionby two dlfrerent ad dletlnatbodlee and the offlce of a momber of the board OS eohool trueteee or the Tylsr Publlo Sohoois ena that of OountyAuditor of the County ln whSoh ths City of Tyler is losate would ao rar am we oan fin4 have no conneotlonon& wlth the other,

Elth 

### referenceto the 

### oompatlblllty of the otfloes In question,.ure

oall your attention to the oarreor State ex rel Brennan vs. liartlu,513. R. (86) Bl.6.An4 in t&la oaee by the Court ot ClrllAppeals at &SI Antonio fromwhloh no tilt 0r errorwas granted,'wequote:

*on A6prli2, 1952, appeiioe, J. C. kartln, wa8 Quiy oleoted,an6 subrequentlyquallrled,~ ae one of the trusteesof the tire&o Independent sob001 416trlot, whioh 1s under the *exalus1veoontrol' of the olty of Laredo,as provided

### by statute. Artlols 5758, et seq., H.E. 1925. *Thcreai'ter,

on April 19, lQoBE, appellee alao 'qualified,by taking tho oath of off100 and pirIng bond, as the tax easesaor of the 

### City ot Larobo,@whether by reaeon ot appointment or eleotlon.In not ahoun In the rsO0ra.
"In short, appellee is oooupylng 

### anbparforalng the olflolaiduties of two distinat 

### ofrlcee,to wit, trueteeoi the Laredo lndepenaent sohool 4lstrIot, an4 tax assessor of the city of 

### hredo.
"The state 

### cf '&?xas, through it8 diEtriOt attornsy, oh the relationof Eal I..!3rsnnan, brought this informatlon in the nature of a quowarrant0 to oust appsiioe **from** the **GffiOt3 Of**  OOhoOl **trU8tSW6, UpOn**  **the O~tCidifOn**  that the two offlc~sare llnoompatlbl.e~ and my not-be oooupladby the same person oontempciraneousiy, ah4 that by quallfylngas aity tax eseeesor appnllee thereby vacated the office of sohool trustee, Intowhloh he had been prs~iouslp inductab.
"The gshmsl demrrcr wae eustalned to the lpf@Eatlon f:lsd In the court below, an8 the grooeed:ngwas.dlsmlrssd

### L .-.t32
aiN

Pen. B. T. Waltera,Page 6

&on the refu6alof the relator to 6mend. The appeal thanforo must turn upon the que6tionof the 6urrielenoy ot the lnlorsetlonas agalnrt the genenl desurrdr.0
Xnd paeelng upon 

### thepwrtlon above eat out, the 6ourt said in quoting section 40 of Artlole 15 of the Conatltutlonof Texas: "The constitutionalprovl6londoee not p$r 66 6nd 66 6 6i6tterof law,prohibit a person ircln hol&g the offloe of school trueteowhile also holdl~ -other pub110 office, for the simple reason th6t that provl8lan appllea, arbitrarily,only to *oivllotil6e6 of.emolumenf,?wher668 tho 0rriOO 0r trust06 of the brad0 lndepandontrohool dlstrlot is not one of *amolumant,~rlnaa 

### theholder8 

### thereof*ahall6arva nithout. oompan6etlon,* Art1016 2775 R.S. 1925;'lBouvl0r*6 law Diet. (5d Zd.) 19558Blaak.6

S21* 8 Word6 and Plaa6e6 Firat %rler "h"~~~~~:*~&!.

&tin O*Ball &'Boris[Tex.Clv. **Appp:)** '2557;
I.09 8. Y!.,778.
War may the courts aa6uma that ha a6 a .publlaotflolal will violate hi6 oath of offloe snd the l6w in 6lnlster pur6ult 0r en unlawrul purpose. -6 pre6umptlon is rather to the contrary. The duties of the two offloe dre who& unrelated, are in ao m6nnar lnoonal6tant,are natsr in ooniliot. ~althor officer la aooountable to the.other,'nor

### under his domlnlon. Neither 1s subordinateto the other,nor ha6 any power or right to interfererith the othar.3.n the performanoaOf any **duty.** Th8 crflaee as6 tharaforenot lnaonaistantOr lnoomp6tlble,and, one of them not being 6 *olrilorrlca of emoluant,* both say ba.oooupled end the dutlas thereof lawfullyperfozmod **by** the mm6 palron. 22 li.C.L.

p. 4l.2

et 6eqt 48 C. J. pp. 941 et 86qi 8 8 46 et aoq; Case IiotS L.&A. 1@7A,, fix68 Gatd V. TOWMwd, 77 Tax. 464, 14 Y. 6~.565; FiguresV. 6tata (Tax.

### Clr.App.) 99 b. 6. 412. irndirr vl0w Gf a atatem0ntsuds herelntibove by us end of the oa6ea oited an4 di6au66ad,we are oi the opinion that a member oi'the **board** Gf eohool tru6taea a6 appointedb7 the olty ~ovaruSng board 

### uf the City of .?!yl0r would hat0 no bonneatlon with or aontrol ov0r the office of county audltor~of Eimith County an4 %loa veraa with r0feranoe to the county auditor of Bmlth county **with** regard to the, **board** 0s **Muoatlon** 0s phe City 0r Tyler:Eon. 6. T. mltera, page 7

i&d ir.

turtter visa of t&s fact ‘that no emolument rhatsoaver Sor thr?serviceas a member,of tna board of education of the Tyler pubiia 8chools **Will** bepid, ?..e liuldthat the offices, ara net incompatibleaxI thot rkile senin@ cs co'mty auditor of Smith County ona **~65** at the 88s~ time serve, hs a mmber of tha 

### Board of Lduoatioti of'tte City cf Tyler rlthc~i;t coxpaneation.
Yours very truly

**COMMITTEE**

APl!ROVc R: ~

ATTOFUJEY

G%Xi3AL 03 TmS