### THE AT-E-QRNEY GENERAL
OFTEXAS

GERALD C. MANN AUSTIN n,.T~xan

A.l-roRNRY G~NBxcAI.

Honorable E. G. Moseleg Civil District Attorney Dallas, Texas

Dear Sir: Attention: Mr. David M. Weinstein OpinionNo. 0720.61 Re: Under the facts stated, are the levy Fmprovementdistrict supervisors,appointed under Article 7987, Vernon's Annotated.Civi.1

Statutes, holding two civil offices of emolument, in violation of Section 40, Article 

### 16,Constitution of Texas
By your letter of June 

### 13, 1940, and att,ached brief and copies of pertinent papers and records, gou submit for our considerationand opinion the following question, which we quote from said letter:

"Wewould appreciateyour immediateadvice in regard to the followingproposition,yhich Is of material importanceto us here.

"We have filed suit for collection of delinquent taxes on certain properties located in the Dallas County Levee Dlstrlct No. 5. The attorneys for the Levee District have been attempting to work out a reorganization of the District in order to satisfy bondholders as well as all taxing units. In this connectionwe have cooperated fully with them, for if the plan is successful, the State and Countywill be able to collect some $16,000.00 in delinquent taxes aa well as putting the property on a current basis in the future.

"Inworking out thenecessarydetails,, we have found that theDallas County Commissioners'Court had appointed three supervisors for' Levee District 

### No. 5. The same order appointing two of the three supervisors also appointed the samemen as super-Honorable E. G. Moseleg, page 2 o

### -2061

visors of the City and County LeveeDistrict, which District is distinct from Levee District No. 

### 5s The thirdman has attempted to qualify simultaneouslyin both Districts. These same threemen are therefore at this time attempting to hold and exercise the offices of supervisors of two distinct levee districts.
"Inasmuchas It becomes necessary to obtain certain orders from these supervisors;the;questlon has arisen as to whether or not thesemen are holding two civil offices of emolument contrary to.,the

law.

Section 40,Article 

### 16, Constitution of Texas, provideg that "no person shall,hold or exercise,at the same time,more than one ciid.1 office of emolument, except," etc., said section naming certaLn specific officerswhich are excepted from this prohtbition.

Article 79@.,~Vernon'aAnnotated Ci.vil Statutes, provides as follows:

"Whena levee improvementdistrict ha.8 been created under thisAct, the court creating the same shall fprthvlthappoint by a majority vote three supervisors for such district,who shall be known as 'districtsupervisors,'and whose duties shall be as hereinafterprovided. Said supervisprs shall each receive for his services not more.than five dollars per day for the time actually engaged in work for said district, and all expenseswhile so engaged, to be paid upon rendition of sworn~ accounts, approved by the county judge of the county having jurisdiction; and-they shall ,holdtheir offices for two years, and until their successors are appointed and qualified; unless sooner removed by a majority vote of the court of jurisdiction;and any vacancy in office shal.1 be filled by a majority vote of the court havfng jurisdictionwhich court shall continue from time to time to appoint supervisors in order that the board may always be full." (Underscoringours)

.* It is our opinion, and you are accordingly aavlsea that under the foregoing, constitutionaland statutoryprovlsions, the levee Improvementdistrict supervisorsnamed inHonorable E. G. Moaeley, page 

### 3 0-2061

your letter are holding and exercising,at the same time, 'morethan one civil office of emolument,"and since this off-iceis not one of those excepted In Section 40, Article 

### 16, Constitution of Texas, the simultaneoustenure of these two officers is contrary to Section 

### 40,Article 

### 16, Constitution of Texas.

Upon thLs question we quote from 

### 34 Tex. Jur. 349, as follows:

"TheConstitutionapplies only to offices of emolument. 'Emolument'means a pecuniary profit, gain, or advantage; hence the same person may hold two civil officeswhere no pay, compensation or pecuniary gain attaches to one of them, provided they are not incompatible."
This constitutionalprohibition has been held to apply to the officers of municipal corporations,

### 38 Tex. Jur. 2~6, and to the officers of fndependent schooldistricts. Pruitt, et al, vs. Glen Rose IndependentSchool District No. 1, 

### 84 S.W. (2a) 

### 1004;Odem vs. 234 S.W. 1090. IndependentSchoolDistrict,

Levee improvementdistricts, created under the enablingprovisions of the Constrtut1onand pertinent datutes, are regarded as public corporationsand as governmental bodies or agencies. 27 Tex. Jur. 441-442. Ana while no authorities of this State have extablished that the officers of such levee improvementdistricts, including the "awrrct supervisors,"hold civil offices of emolument, withfn the meanFng of Section 40, Article 

### 16, Constitution of Texas, prohfbiting the holding, simultaneously,or more than one of such offices,we think this conclusionwould necessarllg follow from the cases holding municipal corporatIons an3 schooldistricts to de within this constitutlonal provision.

Despite the similiarity of their origin and purposes, Dallas County Levee ImprovementDistrict No. 

### 5 and City and County of Dallas Levee ImprovementDistrict are entirely separate entitiesand bodies corporate and politic, so that a person appointed %istrLct supervlsor" in and for one of usch districts, could not constitutionallyhold and exercise,by appointment of the commissioners' court, the offfce of "district supervisor' of another and different levee improvementdistrict. The fact that the same statutory duties, 08th and bond are required of the person appointed to fill these two places does not prevent their being 'more than one civil office of emolument,"within the meaning of Section 40, Article 16, Constitution of Texas.Honorable E. G. Moaeleg, page 4 

### 0-2061

The office of "district SupervLsor"of a levee Fmprovement~distrlctcarrieswith it the emolumentand pecuniary gain OP profit provided by Article 7987, Vernon's Annotated Civil Statutes, hereinabovequoted, and is a civF1 office created for theproper functioning of a governmental body or agency, and the persons named are clearlynot entitled,under the Constitutfon of Texas, to hold at the same time the offices of "district supervisor" of two separate alstinct levee Improvementdistricts.

Trusting the foregoing fully answers your inquiry, we are

Yours very truly

ATTORNEYGENERAL OF TEXAS

By a/Pat M. Neff, Jr. Pat M. Neff, Jr. Assistant

APPROVED JUNE 20, 1940 s/Gerald C. Mann ATTORNEYGENERAL OF TEXAS Approved Opfnion CommitteeBy s/BWB Chairman