February 25, 1953

Hon. MurrayNance, Jr. OpinionNo. S-10 County Attorney Grayson County Re: Authority of tax assessor Sherman, Texas and collector to maintain an office inWhitesboro. Dear Sir:
You have requested an opinion on the a,uthority of tax assessor and collector to operate and maintain an office in Nhitesboro, Grayson County, Texas.

Sherman is the county seat of Grayson County. Grayson Co,unty

has a populationof 70,467 ’ inhabitantsand Whitesboro has a pop~ulation of 1,841 inhabitants. Article 1605, Vernon's Civil Statutes, as amended~by Chapter 39, Acts 45th Legislature,Regular Session, 1937, page 63, provides in part:

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. . . and provided further that in all countieshaving apopulation of more than seventy four tho,usand(74,000) according to the last Federal Census, and cktaining one or more cities or towns; other than the county seat,which has in excess of one ', thousand (1,000) inhabitants,according to the last Federal Cens.us,said Tax Assessor and Collectorwith the consent and approval of the Commissioner'sCo,urt may maintain a branch office and may appoint a Deputy Tax Collector in each such town or city,who shall have the right to collect taxes from all personswho desire to pay their taxes to him, 2nd to issue a valid receipt therefor

. . . Article 7256, Vernon's Civil Statutes, as amended by Chapter 80 Acts 45th Legislature,Reg,ular Session, 1937, page 149, provides in part:Han, Murray Nance, Jr., page 2 (S-10)

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. . 0 Provided further that in all countieshaving apopulation of more than seventy tho,usand(70,000),according to the last oreceding Federal Census. and containing one or mo;e cities or towns, other than the county seat, each of which has in excess of one thousand (1,000)inhabitants,according to the last Federal Census, saidAssessor and Collector of Taxes with the consent and approval of the Commissioner'sCourt may appoint a Deputy Assessor and Collector of Taxes in each such city or town,who shall have the right to collect taxes from all personswho desire to pay taxes to him and to iss,ue

a valid receipt therefor;

. . -' It is noted that the 45th Legislatureamended both Articles 1605 and 7256, and that theActs of the 45th Legislature are in conflict since one act authorizes offices for the tax assessor and collector in cities in excess of 1000 inhabitants motherthan the county seat, in counties of more than 74,000 inhabitants,while another act authorizes offices in cities having a population in excess of 1000 inhabitants.other than the county seat, in countieshaving a populationof 70,000 inhabitants.

When two acts of the same session of the same Legislature cannot be harmonized or reconciled, that statutewhich is the latest enactmentwill operate to reoeal the vrior statute of the same session to the extent of any conflictin their terms,Ex parte de Jesus de la O., 227 S.W.2d 212 (Tex.Grim. 1950),; Att' op.0 (19501, y Gen. copy of which is enclosed. Chapter 39 was enacted by the LegislatureMarch 10, 1937. Chapter 80 was enactedby the Legislature March 26, 1937. Therefore,Article 7256 as amended by Chapter 80,Acts 45th'Legislature,Regular Session, 1937 page 149,will control over the provisionsof Article 1605 since it is the latest enactment of the Legislat,ure.

SinceWhitesboro is a city in excess of 1000 inhabitants (1,841)other than the county seat in a county having a populationof more than 70,000 inhabitants (70,467) it is our opinion that the tax assessor and collectorwith the consent of the commissioner's.. .
Hon. Murray Nance, Jr., page 3 (S-10)

court has the authority to appoint a deputy tax assessor and collector in Whitesboro,Texas, for the purpose of collecting taxes. SUMMARY

Article 7256, Verpon's Civil Statutes, as amendedby Chapter 80, Acts 45th Legislature,Regular Session 1937, page 149, authorizing the tax assessor-collectorto appoint a deputy tax assessor-collectorin each city or town other than the county seathaving a populationof 1000 inhabitantsor more in countieshaving a population of more than 70,000 inhabitants for the purpose of collecting taxes controlsover the provisions of Article 1605, Vernon's Civil Statutes, since It is the latest enactmentof the Legislat,ure.
Yours very tr,uly, APPROVED: J. C. Davis, Jr. CountyAffairs Division JOHNBEN SHEPPERD Attorney General

C. K. Richards Reviewer Robert S. Trotti First Assistant Assistant

JohnBen Shepperd Attorney General
JR:am