Eonorable Julian E. Weisler 

County Attorney 

Washington County 

Brenham, Texas 

Dear Sir: Opinion Number O-1292 

Re: Disposition of levee 

improvement bondssafter 

some have been paid and 

cancelled. 

We have your letter requesting our opinion as to 

the disposition of bonds of Washington County Improvement 

District Number One which have been paid and cancelled by 

the County Treasurers of Waahington County. 

The facts underlying your question are that in 

January oft 3.911, Washington County Improvement District 

Number Cne issued $57,000 in bonds, maturing from 1914 to 

1951, inclusive, for the purpose of construating levees in 

the southeastern portion of the county, and that the County 

Tr8asUr8r having paid all of suoh bonds nom declines to 

deliver same to the governing board of the District in 

compliande with their replest to surrender same for destructlon. 

Washington County Improvement District Number One 

was established pursuant to Chapter 2, Title 83, of the 

Ravised CiVtl Statutes, 1911, Articles 5530 to 5584, Artiole 

5555 thereof states, in part: 

"And said Commissioners 1 Court shall provide 

for a.sinking fund for the payment of bonds issued 

by such district, and which shall be set forth in 

a well bound book; and said book shall at all times 

be open to the inspection of all parties interestsd 

in said district, etiher as taxpayers or bondholders: 

and upon the payment of any bonds an entry thereof 

shall be made in said book. The county clerk Shall 

receive f or recording all bonds 

and other instruments of the Improvement District 

the same fees as provided for other like records." 
Honorable Julian B. Weisler, page #2, O-1292 

Article 5564 provides that3 

"It shall be the duty of the County Treasurer 

to open an account with the Improvement District 

and to keep an accurate aacount of all moneys 

paid out by him. He shall pay out no money 8xcept upon a VOuoh8r signed by two of the Improvement Commissioners and countersigned by the 

County Judge; and as often as required by said 

Improvement Commissioners orthe Commissioners* 

Court, he shall render a correct acaount to them 

on all iiEittepZi%Xiiiiig~ ?%iZiiXal-oon- 

-- 

dition of such distr1ct.w 

-- - 

-- 

In the opinion of this department the County Treasurer acts as the 8x officio treasurer of Said district and, 

as such; was required to reaeiv'e all moneys paid to the 

district and to disburse such moneys upon proper order 

signed by two commissioners of the district and countersigned by the County Judge. The Other requirement being 

that he should keep an accurate reoord of all moneys received for the district and all moneys paid out for the 

district. It follows that the law aontemplated the records, provided to be kept by him.and which he is directed 

to preserve, would be sufficient to relieve him of any 

further responsibility as to receiptsand disbursements of 

funds for such di.strict. Aacordingly, when bonds have been 

pald and SUbS8qU8ntly ooncalled or perforated, we think 

the bonds should be delivered to the govern1 

"ff 

board of the 

Improvement District to be disposed of in Suo manner as 

is deemed best. 

We find no law requiring the d8StrUotion of "paid 

and cancelled bads." HOW8V8r, as a precaution, it seems 

advisable to destroy.suoh bonds , and that if records have 

been acaurately kept plainly showing that all outstanding 

bonds had finally been paid and oancelled, such records 

would be sufficient to prove the final discharge of all 

such obligations. 

It occurs to us that under Artiole 6555 it was 

intended that the County Clerk should be the custodian of 

the bonds and that the County Treasurer was required only 

to receive and pay moneys of the distriot pursuant to 

orders by the proper officials, but in either event we are 

of the opinion that the bonds should be delivered to the 
Honorable Julian E. Weisler, page #3, O-1292 

governing board of the distriot for destruction, taking 

their receipt therefOr* 

Very truly yours 

ATTORNEY GENERAL OF TEXAS 

s/ Clarence E. Crowe 

Clarence E. Crow8 

Assistant 

CEC-s/og 

APPROVED NOV. 8, 1939 

s/ Gerald C. Mann 

ATTORNEY GEKERAL OF TEXAS 

Approved Opinion Committee 

By BWB, Chalrmsn