**OFFICE OF**  I-NE **ATTORNEYGENERAL** 

### OF **TEXAS AUSTIN** 



### ZkmarableC. G. colulty fullutor Chambersfkmty Anahuao,Texas

Dear Sir: Ewndenhall

N4 puert Your request for 8Il I 

### consideredby thinD a0 followa: rooaivedand oarc 

### uoto troayourre

### eolleetormform 001.LB0tod,

rhiell wo havebee ormore than throw 1leotsri8nm hat ta*rm L8 no ke thl8 kind or



### born aetby the Commirr thevarioaefundsaf the Gounty. submitvarlourStetutO8thatVI0 ringu;~on

the authorityof eueh are sot forthUQOR 

### this f0rai: *'Arti 7280 

### - Wnthly reportsof Tax Colleotor

7261 - Dutierof County Clerk and 

### Tax Collerotor - aa wnoadadthatAuditor perrOrEI8



### the dutfsmof 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 availableSor 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 aooordano8with 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 oollaetfonof 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 ax**ObBO** of thobb allowed under th8 general fee bill **law.** Be bhall have **power** to adopt and 8nforOb such regulations not lnoonslatbntwith the con8titutionand 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 regulationsnot inconsistent-4th the Constitution and laws under the statute, but 110speclfia method of enforcement is provided.
very tNly your8 ATTOmY GlCXSUU 03''W&G3
By z33tv~*.

'Win. J. Banning AsaiatUit