February 25, 1953 

Hon. Murray Nance, Jr. Opinion No. S-10 

County Attorney 

Grayson County Re: Authority of tax assessor 

Sherman, Texas and collector to maintain 

an office in Whitesboro. 

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 population of 70,467’ inhabitants and 

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: 

II 

. . . and provided further that in all 

counties having a population 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 Collector with the consent and approval 

of the Commissioner's Co,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 persons who 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) 

II 

. . 0 Provided further that in all 

counties having a population 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, said Assessor and Collector of Taxes with the consent and approval of the Commissioner's Court 

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 

persons who desire to pay taxes to him and 

to iss,ue a valid receipt therefor; . . -' 

It is noted that the 45th Legislature amended 

both Articles 1605 and 7256, and that the Acts 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 mother than 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 counties having a population of 70,000 

inhabitants. 

When two acts of the same session of the same 

Legislature cannot be harmonized or reconciled, that 

statute which is the latest enactment will 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 Legislature March 

10, 1937. Chapter 80 was enacted by 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 provisions of Article 

1605 since it is the latest enactment of the Legislat,ure. 

Since Whitesboro is a city in excess of 1000 

inhabitants (1,841) other than the county seat in a 

county having a population of more than 70,000 inhabitants (70,467) it is our opinion that the tax assessor 

and collector with 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 amended by Chapter 80, Acts 45th Legislature, Regular Session 1937, page 149, authorizing the tax assessor-collector to appoint 

a deputy tax assessor-collector in each city 

or town other than the county seat having a 

population of 1000 inhabitants or more in 

counties having a population of more than 

70,000 inhabitants for the purpose of collecting taxes controls over the provisions 

of Article 1605, Vernon's Civil Statutes, 

since It is the latest enactment of the 

Legislat,ure. 

Yours very tr,uly, 

APPROVED: 

J. C. Davis, Jr. 

County Affairs Division 

JOHN BEN SHEPPERD 

Attorney General 

C. K. Richards 

Reviewer 

Robert S. Trotti 

First Assistant 

Assistant 

John Ben Shepperd 

Attorney General 

JR:am