OFFICE OF THE ATTORNEY GENERAL OF TEXAS
**AUSTIN**

lion. Joe J. Fisher DistriotAttorney S+n Augustine,Texas
Dear Sir: 

# Opinion Nor

Rea Fees of

ld a County TreastuStatementas pro-

, as to Exoess **Fee8**

the County Treanecessary esioe, such as premiums on Surety e, and so forth under Artiole

d by this offiae. Artiole 3883, Revised Civil Statutes,entitled Maximum Fees allows and providea oertain fees for the offlows named therein. This ertfole doea not inolnde County Treasurersand has applicationonly to those officers speoifioallymentioned in the statute.Hon. Joe J. Fisher, February 10, 1939, Page 2

Article 3891 reeds in pert ea follows: "Bach officer named in this Chapter shell tlrst out of the currentreee of his office pay or be paid the amount allowedhim under the provisionsof A.rt!.ole 3883, togetherwith the aelsrieaof his assistantsend deputies, end authorizedexpensesunder Ar&lole 3899, end the amount necessaryto cover oosts of premium on whatever surety bond may be required by law. If the ourrent fees of suoh offloe oolleoted in any year be more then the amount needed to pay the amounts above speoified, same shall be deemed exoeas fees, and ahall be disposed of in the manner herelnefterprovfded.
*In oountlss oonteiningtrrsnty-five thousand (25,000)or less Inhabitants,Dlstrlot and County officersnamed herein shall retain one-thirdof euoh exaess reea until such one-third,to&$&r nith the amount8 specifiedin Artiole,3283, amounts to Three' ThousandDollars ($3,000). Preoinot offioers shall retain one-thlrd.untll auoh **OW** ttlrd, togetherwith the amount apeolfled In Artiole 3883, amounts to FourteenHundred Dollars ($1400)." Artiole 3899 allows all the eotuel end neoeasery expenses inourredby such ofricer in the oonduot of his offlae, suoh as ,stetlonery, atemps, telephone,premium on officialbonds, inaludingthe oost of surety bonds for his deputies,premium8 on fire, burglary, theft, robbery insurance

proteotingpublio funds, travelingexpens88 end other neoesaery expenses.

Artioles 3891 and 3899 pertain only to those orflceranamed in Artiole 3283 es these statutesrefer both specifically

and by implioetionto Article 3883. Artiole 3899b reeds in pert as follows: "Seotlon 1. There shall be allowed to County Judges, Clerks of the Distrlot endBoXI. Joe J. Fisher, February 10, 1939, Page 3

County Courts, Sheriffs,County Treasurers, Tax Assessorsend Collectors,such books, stationery,6noludlngblank bell bonde end blank complaints,end office furnitureea may be neoescery for their offices, to be paid for en the order of the Commissioners Court out of the Coun:y Treasury;and suitable cffioes shell also be providedby the CommissionersV

Court for said otflcerset the expense of the county. And suoh books end stationery

as are neoeasery in the perrormanoe of their duties shall also be rurniahed Justicesof the Peace by said CommissionersCourt. Provided all purhheses herein must be approvedby Commissfoners Court, and must be made under the provisions of Article 1659, Flevised Civil Statutes of Texas, 1925." Article 3899b provides offices,offloe supplies, end offloe furniture ea may be neceasery for the OffloerS named therein. The County Treasurer la inoluded in. thle eot and is entitled to the benefitswhich this atetute mentions. However,~ this atatutedoes not provide for the payment of premiums on surety bonds or any other expenses allowed by Artiole 3899 exoept stetdonery.

Article 3897 reads as follows: "Each dlstrlct,oounty end precinct offioer,at the close of eeoh fiaoel year (December3lat) shell make to the distrlot court of the oounty in whioh he resides a sworn statementin triplloate (on forms designedand approvedby the State Auditor) a copy of whioh statement shell **be** forwarded to.the State Auditor by the olerk **of** ths district court of said aountywithin thirty (30) days after the ssmc has been filed in his " office, and one oopy to be filed with the oounty auditor, if any; otherwise said **copy** shell be filed 14th the Commissioners! Court. Said report shall show the amount of all fees, oommissionsand compensations ubetever earned by aeid officer durlng~thefisoal year; end secondly, shell show the amount of fees, oO$%, missions and'hompensatlons oolleotedby him WHOn. Joe J. Fiaher, February 10, 1939, Page 4
during the fiscal year; thirdly, said report shall oontein an itemized statementof all fees, commissionsend oompensetions earned during the flsoel year which were not colleoted,togetherwith the name of the party owing said fees, commissions and oompensations. Said report shall be filed not later then February 1st followingthe olose of the flsoal yeawand for eeoh day after said date that said report remainsnot filed, said officer ahall be liable to a penalty of Twenty Five ($25.00)Dollars,whloh may be recoveredby the oountg in a suit brought for suoh purposes,and. in addition said offioer shell be subjeot to removal from offloe.* Artiole 3943 provides, generally,that the oom- .#saions allowed to any County Treasurer shell not exoeed Two Thousand ($2,000.00) Dollars annually.
In view of the foregoing statutes,you are respectfullyadvised that It Is the opinion of this Department that the County Treasurer of Newton County Is not entitledto retain one-thirdof the exoess reea over lwo Thousand ($Z,OOO.OO] Dollars~untll

the amount reaohea Three Thousand ($S,OOO.OO)jIollars, or to retain any amount of such fees over Two Thousand ($2,000.00) Dollars and that Artioles 3891 end 3899 have no epplloatlon es to the County Treasurerbut eaoh County Treasurermust make the sworn statementas required by Article 3897.

Trusting that the foregoing answers your inquiry, we remain Very truly your8
@TORNEYGEIVRRALOFTEXAS
BY&I!.UV~

AW:AW Ardell Williams Aesistant

APPRO7ED: 

# -&zLu.d.<- JATTORNEY GEWERAL OF TEXAS