## 6

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

‘Eon. Thoass ?. **OloVar** Dlstrlot Attorney 50th Judloial Dlstrlot ?eymour , Texas Gear .%r: 

### oplnlon No.ia>)8 \ R-ether the Co\latp>Tax I Assassor-Colleobor **bf** thr flQoudty, ho la dI’r0 the Tax 1 I. .I’ Colleotor for an lnoorporated

atty or town within the ooun-

.‘,. ‘\,ty 

### larequired by law to

., f-- ’ “i cc&t for rees reoeived saao-

‘L , 

### citytax oolleotor,ae tee8 or

‘.,oiUce,and to pay over the ,.." ,l' ') I .r \ qxoea8, if any, to the oounty.

‘t. ,. b/ Your ietber 

## or ihoeiber 151 1944, opinion or thls~ deplrtment on the question 08 fol1gnla.r.x. \\ 'i., ,/ /

*Please give mee&6plnlon on the questL0h1, ,, ‘--C’ requesting the stated therein, 1s 

## r0il0wing

**‘**

**.** Whk?s the duly aleotad, qualified and aotlng ,Tax Assessor-Colleotor oi a County la also the Tsx Eolfeotop ‘for an lnoorporated olty or town within said Wunty; la he or not required by law to eocouat rorsthe fees reoelved as City Tax Collector as rees or ofrlca, and pay over the BXO~BS, 

### ii any, to the oounty7m
**For** the purposes of this opinion, weassume that the city 

## ortown in question has avallsd itself of the privilege or requiring the County Tax Asaeasor-Colleotor to oollect the oity taxes under the applloable pro~lslons of Art. 1042b, Vernon's Annotated Clvll Statutes. Yealso assume that the county oiilclals or the county involved are oompensated on a fee basis for their offlolal services rather than 

### on an annual salary basis.:-Ton

. ‘I’homaaF. Clover, page 2

Article 3891, Vernon’s Annotated Civil Statutes, pertalnlng to the disposition of fees, provide6 in part:

r( The oompensatlons, llmitatlonr, and naxin&s’h&ein ilxed in thls Aot for orrioers shall illclude and apply to all officers mentioned herein in aeoh and every oounty of this State, end it 1s hereby deoiared to be the lntentlon of the Le&islature that the provlatons of twin Act shall cpply to eaoh of 

### mid officers, and any speoicl Lrgeneral law lnoonslstent with the provisions hereor is hereby expressly repealed in 80far 6s the s6r.e maybe inoonsistcnt with this Aot. “The compensation, 11zAtatlo1?s and merlmuns hareln rlred shall also apply to all f608 and oompenaation whatsoever colleotad by said officers In their official capaoity, whethbr sooountable as fees or ofi’ios under the presett law, and any law, general or speolal, to the oontrury 1s hereby expressly repealed. The only kind end oharaoter of compensation exempt iron the provisions or this Aot shall be rctwarda received by Shbrlfro ror apprehension of crlmlnele or fugitives frmnjuotloe and for the recovery of stolen property, andmoneys reoelved by County Judges andJustices of the ?eaoe for performing merriege oeremonles, which sumshall not be aooountable for and not r6qulred tc bc reported SEieea of office.n ;i’hea the Taxkssescor-Colleotor oolleots the taxes of and for the olty or town involved where there is no oiiloe of oity tax ssseasor-oolleotor, the oounty tax assessor-oolleotor is holding only one oifloe which :s the 

## orrioeof oounty tax sasessor-oollaotor, and In oolleotlne the taxes for ths olty (r town involved, he is only periorminq additional duties imposed upon himby statute.

In the ease of Taylor, et al, **V.** Brewster County, 144 P y

. . (2d) 314, it was h6ld, amongother things, that fees recelvei by a sheriff (;vhowas also acting as tax essesoor-osll6ctor of the county), ior assessing and ccllecting taxes for lndegendent school Zlatrlcts **be10n~** to the sheriff, sub:eot e0 **!:iS** duty **t0** account therefor to th,acounty 

### under the fee bill. (irlso see the case of Flchcls v. SZalveston County, 225 ?. I’

. 547).

## 614

!!on. Itc3t1 B. Clorar, peea 3

-fOU-aI.0 TCWpOOtfUllf 6fiV1666that it 16 th. OpiniOthOf **this** 4e;rtWmt G-at it 1P tl?. duty 

## orthe Gount7 Tax Aaaorror-Collaotor HYC OOllOCt6 

## tsrer for l oltp or town to laoount for the raar raoeivsd from 

## ruob oity 

### or town 

## forbie60nlorr. Statad 

## dirr0r0ntl7,
BUC:?fee8 reOdvOd irOB the Oity Or tOWn rOr 5OlleOthg tnxea are 

### roec :lr offloa and murt bo rooounted tar to tte oounty under tha r04 3ill. i;s ksr~tofora 6tatod, ansunln~ that thm County Tax AseeasorCollector 11

## 002pnw5t0a on a

## r00baalr, **in** arriving at t-110xarinum oc:;!;onsatlon under **Artiolar** 3683 and 3891, V. A. C. 2., tha faae rec3losd ty him ror collootlng tam8 ror tka oity or town in quartlon tiu~t ho included In srrir?ng at his maxima ooapensatlon. Ghan t3a CoJIltv Ter ~asoeror-Collector !aaaeraosirad any amount tn l xoaa8 of t!e !..~xl?lumaomponsatton allowed by Artlolrr 3603 and 3891, V. A. C. S., he IS required to pay the mount in axoem OZhlr iaaximum aom;:anr8tloa to :::e oounty.