OFFICE OF I-NE ATTORNEYGENERAL OF TEXAS 

AUSTIN 

Zkmarable C. G. 

colulty fullutor 

Chambers fkmty 

Anahuao, Texas 

Dear Sir: 

Ewndenhall 

N4 

puert 

Your request for 8Il I 

considered by thin D 

a0 followa: 

rooaived and oarc 

uoto troa your reeolleetorm form 

001.LB0tod, rhiell 

wo have bee or more than throw 

1leotsr i8 nm 

hat ta*rm L8 no 

ke thl8 kind or 

born aet by the Commirr the varioae funds af the Gounty. 

submit varlour StetutO8 that VI0 

ring u;~on the authority of eueh 

are sot forth UQOR this f0rai: 

*'Arti 7280 - Wnthly reports of Tax Colleotor 

7261 - Dutier of County Clerk and Tax Collerotor - aa wnoadad that Auditor 

perrOrEI8 the dutfsm of the Clerk. 
Eon. C. G, Kendsnhall, page 8 

7win - Dutias of Asasmsor-Colbotor rbg8rding sinking fund tax rat88 8tO. 

1661 - Caners1 Dutire of County Auditor 

1664 - Auditor to bXUllhb report8 

1656 - Auditor t0 pre8Oribb Forma, r&d88 et0. 

1657 - Dspoaittr - with County Treasurer 

1676 - County Clerk rblievbd o? duti88, whbr8 llkb 

dUtlb8 ail.8 imposed UQOn COlUity Auditor 

"Of oour88 w8 arbmit any othbr artiols In th8 

Statut88 that mty have a bearing upon thi8 question: 

. 

0 *If there 18 no law rbpuiring a Tax ~OlleotOr 

to report hi8 oollections in aooordanoe with Tsar Rater 

88 net by ,thb COEUli68iOllbr’8 court, (but Oan r8pOrt 

them in total8 aooording to tha way thbp appbar upon 

the tar roll8), u4.d thb County Auditor aotlq under 

Artlole 1666 have the authority to require a rrport to 

be mada, oonforming fully to eald Tax Ratbe, and ii he 

does, what Law Is available Sor enforaenmnt thenot.' " 

We have oarbiully oonaiderbd th8 8tatutes ref8rITbd to by 

you, and we have bbbn unabb ta tlnd any etatutb roqulring thb 

tax oollsotor to report hi8 eolleotions in aooordano8 with tu 

rate8 as set by thb oommiesionera' court. 

Howbvsr, Artiolb 1666, %1rnon~8 Annotated %1x88 Civil 

Statutbll, vb8t8 broad powsrb in thb OOUnty auditor tith rbfbr8WJb 

to the mutter Inquired about. The atatut8 dealare 

*He shall pr88oribe and preparb the foras to 

be ussd by all psrmns In the oollaetfon of oounty 

reVenw8, funds, fees an8 all othrr moneyI, and thb 

mode and manner of keeping and stating their aoeouut8, 

and the time, mode and manner of making their rbportr 

to the auditor, aleo thb mode and manner of maklng 

thbir annual report of offiob febs ooZleotbd and diSbursed, and the amount refunded to the county in axObBO of thobb allowed under th8 general fee bill law. 

Be bhall have power to adopt and 8nforOb such regulations not lnoonslatbnt with the con8titution and law@, 

as he may deem eseential to the spbbdy and proper 

oolleotion, ohbcklng and aooounting of the XWJbNb8 

and other tundb and fees belonging to the oounty.' 
Hon. C. G. Uandenhall, page 3 

It is our opinion that the county auditor has the authorfty 

under hrticle 1858, aupra, to demand the report inquired about. 

Tha auditor has the power to adopt and enioroe regulations not 

inconsistent -4th the Constitution and laws under the statute, 

but 110 speclfia method of enforcement is provided. 

very tNly your8 

ATTOmY GlCXSUU 03' 'W&G3 

By z33tv~*. 

'Win. J. Banning 

AsaiatUit