- - 

OF TElxAs 

January 4, 1939 

Mr. Geo. H. Sheppard 

Comptroller of Public Accounts 

Austin, Texas 

Dear Mr. Sheppard: Opinion No. O-02 

Re: Clarification of opinion 

dated December 14, 193t.i to 

Eon. C. C. Dowie 

Your letter of December 31, 1938 addressed to Hon. William 

McGraw, Attorney General, requesting clarif+cation of an opinion 

written by this department December 14, 1938, to Hon. C. C. 

Bowie , County Attorney of Cameron County, Texas, pursuant to his 

request for an opinion as to the amount of commission which the 

assessor-collector of Cameron sounty was entitleci to for assessing 

stste taxes under Article 7dbU-148, Revised Civil Statutes of 

Texas, 1925 and Article 3937, Revised Civil Statutes of Texas, 

1925, has been received and referred to, the writer for attention. 

I set out verbatim the aaove referred to opinion: 

*Your letter of December 2nd ,instant, addressed to Attorney 

General McGraw, together with enclosure, received and referred to the writer for attention. 

*'You request an oninion on the amcunt of commissions which 

the Assessor-Collector of Cameron County izentitled for 

assessing State taxes and you refer to Article 78GO-I@, 

Revised Civil Statutes~of Texas, 1925, and Artic,le 3937, 

Revised Civil Statutes .of Texas, 1925, and you further advise 

that the Comptroller advances the contention:that the tax 

assessor-collector is entitled only to a portion of~the 

commission earned by him and due by.the State, based upon 

the ratio that the present rate which is levied and retained 

for State purposes bears to the total Statetsx rate. 

Article 7&O-U& provides in part as follows: 

"For the purpose of aiding in the protection of the property 

and lives of the citizens of Cameron and kfillacy Counties 

from further disastrous and calamitous overflows, and to 

conserve and increase the revenues derived by the State 
” . 

Hon. Geo. H. Sheppard, Page 2 O-02 

from said counties, that part of the State ad valorem taxes, 

which is in excess of ten cents on the hundred ~dollars 

valuation of property subject to taxation, collected upon' 

property and from persons-in the county of Cameron, including 

the rolling stock belonging to railroad 

shall be ascertained and apportioned as 

hereby donated andgranted by the State 

of Cameron, for a period of twenty-five 

companies Which - 

provided by law, is 

of Texas to county 

years.....lt 

nArticle 3937, Revised Civil Statutes of Texas, 1925, 'as 

amended, reads in part as follows: 

"Each Assessor of taxes shall receive the following coimpensation for his services which shall be estimated on the total 

value of the property assessed as follows: For assessing 

the State and County Taxes on all sums for the first Two 

Million Dollars ($2,000,000.00).or less, five (5) cents for 

each.One Hundred Dollars ($100.00) of property assessed. 

On all sums in excess of Two Hillion Do11ars.($2,000,000.00) 

and less, than Five Million Dollars ($5,000,000.00) two 

and one-half (29) cents on each One Hundred Dollars ($100.00) 

and on all sums in excess of Five Million Dollars f 

($5,000,000.00), ~two and one,fourth (2&) cents on each One 

Hundred Dollars ($lOO.OO)....one-half of the above compensation shall be paid by the State and one-half by the county; 

for assessing the taxes on all drainage districts, road districts, or other political subdivisions of the county, the 

Assessor shall be paid three-fifths of one cent for each 

One Rundred Dollars ($100.00) of the assessed value of such 

districts or subdivisions.l' 

"Art.icle 3937, hereinabove quoted, provides that the compensation of the assessor-collector for assessing shall be 

computed on the total value of the property assessed. It 

further provides that one-half of such'compensation shall 

be paid by the State and one-half by the.county. No other 

criterion or standard isfound wherein or whereby the Legislature has undertaken to compensate .the assesor the the 

assessrcent of State and county taxes. The plain and unambiguous language of such statutes provide thatthe State 

shall pay one-half of the commissions allowed the assessor 

in such article for such services. 

"You are, therefore, advised that in the opinion of ~this 

Department the Assessor-Collector of Cameron County is 

entitled to one-half of the commis.sions provided for in 

such article to be paid by the State and~one-half of such 

commissionsto be paid by the County of.Cameron.e 
. 

- - 

Mr. Geo. H. Sheppard,~ Page 3 O-02 

You asked this further question, "Do you mean by this opinion 

that the one-half of the commissions to be paid by-the State is 

to be taken from that portion of the tax not donated or granted 

by the State of Texas to the County of,Cameron, or, do you mean 

that the part of the taxes donated or granted shall bear its 

portion or percentage of the commissions due the A'ssessor-Collector?" 

You are, therefore, respectfully advised that in the opinion of 

this department the a'bove quoted opinion correctly disposes of 

the questions therein considered and you are further advvised that 

in the opinion of this department the portion of the,taxes donated 

and granted 'by t'-or: State of 

virtue of Articie.-, 

Texas to the County of Cameron by 

‘7;i80-148, Revised Civil Statutes of Texas, 

1925, si-:tll 'be tr-ikefi into consider#ation and shall bear "its 

portlon or percentage of the commissions due the assessor-collector." 

Yours respectfully 

ATTO%iEY GENERAL OF TFXAS 

Lloyd Armstrong 

Assistant 

LHA:Ati 

APPROVED: 

GERALD C. &iNR 

A~ITORNEY GENERAL OF TMAS