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## 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+cationof an opinion written by this departmentDecember 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 commissionwhich the assessor-collectorof Cameron sountywas 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, togetherwith enclosure,received and referred to the writer for attention.
*'You request an oninion on the amcunt of commissionswhich the Assessor-Collectorof Cameron County izentitled for assessing State taxes and you refer to Article 78GO-I@, Revised Civil Statutes~ofTexas, 1925, and Artic,le3937, Revised Civil Statutes .ofTexas, 1925, and you further advise **that** the Comptrolleradvances the contention:that the tax assessor-collectoris entitled only to a portion of~the commission earned **by** him and due by.the State, based upon the ratio that the presentrate 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 disastrousand calamitousoverflows, and to conserve and increase the revenues derived by the State”

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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, collectedupon' of Cameron, including property and from persons-in thecounty the rolling stock belonging to railroad shall be ascertainedand apportionedas herebydonated andgranted by the State of Cameron, for a period of twenty-fivecompaniesWhich - 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 shallreceive the following coimpensation for his serviceswhich shallbe estimatedon the total value of the property assessedas follows: For assessing the State and County Taxes on all sums for the firstTwo Million Dollars ($2,000,000.00).orless, 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 FiveMillion 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),

~twoand one,fourth (2&) cents on each One Hundred Dollars ($lOO.OO)....one-halfof 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 subdivisionsof the county, the Assessor shall be paid three-fifthsof 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-collectorfor assessing shallbe computed on the total value of the propertyassessed. It further provides that one-halfof such'compensationshall be paid by the Stateand one-halfby the.county. No other criterion or standard isfound wherein orwhereby the Legislature has undertaken to compensate .the assesor the the assessrcent

of State and countytaxes. The plain and unambiguous language of such statutesprovide thatthe State shall pay one-half of the commissionsallowed the assessor in such article for such services.
"You are, therefore, advised that in the opinion of~this Department the Assessor-Collectorof 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.

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

You asked this further question, "Doyou mean by this opinion **that** the one-half of the commissionsto 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 commissionsdue the A'ssessor-Collector?"
You are, therefore, respectfullyadvised that in the opinion of this department thea'bovequoted opinion correctlydisposes of the questions therein consideredand you are further advvised that in the opinion of this department the portion of the,taxes donated and granted 'byt'-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 shallbear "its portlon or percentage of the commissionsdue the assessor-collector."
Yours respectfully ATTO%iEY GENERALOF TFXAS

LloydArmstrong Assistant LHA:Ati
APPROVED:
GERALD C. &iNR
A~ITORNEY

GENERAL OF TMAS