OFFldE OFTHE ATTORNkY'GENERAl. OFTEXAS 

AUSTIIU 

Bonwrttble Six? C. ~Cleckq,~' 

D6ar sir: 
,_,, _c +.-....... --,-~ 

RonorsbJ.8 Joe C. Glodney, Page 2 

bInd9.u; end 'velid aa ff dorm by the .ksesso.v and 

Colleotor or' Taxes In purscn, pxmided, tket in 

cou.rltica ileviut: a po~uletiun of t&me hundred end 

fiftg-fire thousand b- >5j,O00) Or 1~03x9 ecooi-dI= 

to the lust preoediug yadelal Census, the Aaaes3or 

and Collector of !?ezos my in edditioh oontrect 

with spc32i~i deputies having special technical 

t~ainih&, skiii, cd experience for the purpose 

of assisting hiul in obteining ihfometiou upon 

rvhich to base proper valuations of oil and miner8.3.~ 

boaring leuda cud proparties ehd loterest,.s~,~.oroln, . 

irsduatriei ad menufsctur3.ng plants, end other 

properties ;qhhore special tschnicsl akill and training Is requirad. 

aasistsnts, 

In sddition thereto, such special 

olarical,~ eocountin& or stenogrephio, 

as my be necessery to conduot,,the orgeaization 

herein provided for end to carry out the purposea 

or this Act nay ba applied fol* end appointed in 

like olaneer provided they ahall bag appointed only 

far purposes conaiatant \qIth this hct. In e&Iitlon thereto, the Assessor and Colleotor OS Taxes 

shell be ,egt&oriqed to apply for the appoFntn?ent 

of a apeoiel head of the'automobile,~diviaion OS,_ ~. 

his oSSice at a aalery~not .,to trxoaed TFJO Thousand, :1 

.- 

.eveu Ku&red Eoll&ra ($2,700) per enhui.~ The 

,':".~. 

cctipenaatiou to be paid audh speciaL de@ios end 

spsoiel automobile d8periment head shell be aubjeci 

to the &pprovel. of the Comiuiesiohera Court end the 

County Ludiior, en& 1Wtationa upon the mount of 

8Uoh aomponaation &sew&em provided sha.lill not ep- ' 

PlY. The contreot of employment shell be for a 

defloita tern,, not extending beyond the term of 

offioe of tha Assessor and Colleotor, end ahall 

ba mda upon morn applfcation,to the ~omissioners 

Cotit sh0ivi.w the necessity therefor, end ahell be 

al;bjeot to approval both as to aubstanoe and as to 

form by the Comissionara Court end by the County 

Auditor. hots 1%76,-p; 220; G. I., vol. 8, pa, 1096; 

Acts 1935, 44th M-T.., p. 648, ch. 

1939, l&h~Lo&, B. B. $%22,, Q 1." 

262, Q 1; Aats 

Article 7256, Varnon's hnnotstsd Texss Civ3.I Stetutes, provides for the eppoiotmnt of aeputjr tar e3sos3oTcollectors in oertsin towns end cities. There are no ego 

qualifications fiucd for such daputles in this stetuta. 
~oonorable soi? 0. Cladmy, Faga 3 

. . 

llrticle 1605, Vemon7.s hktatea TOZES Civil Stat;- 

1 utes, provifies, amnz; 0th~ thiags, 'iOn tb.a sjigoInti9ent of 

deputy tsx assessor-oollectors ft)X bWi!iCil 0I'f'J.oes in ce3dxin 

Goutrtios. ‘I’his statate does riot prGr;crlbe Oliy age cpsl?l.iYctw 

tions for such deputies. 

drtiCit3 72& %XXIOZI'S hTKIOt&Gd 'l8X83 civil scatu&s, presoribes tho.oath thst couiity tax assassor-aolleatorn 

=a tiidr deputies Bust take. Ihevor, it is olearlg e?,parcut 

thst ,thePe 1s nothing in it that n &nor ooul.& not subscribe 

to.: 

t~rtlole 3902; Vernon's fmotatoci Texas Civil Statutes, provla.so for the aygointrml~ or &puties, assistants 

end alerki generally but does not prescribe sny age quslrfications for suoh appointees. 

Section 7* Infants; 23 Texas &?.risprudenoe, p. 7':2, 

reads 8s rollorsr 

on whether tha olfioe is 8 ninistcrial OCR-a jwiicial OLW. The rule hss been $hua stated: If the 

orf%oe is ninistorial, 3uch aa calls for the exercise or skill saCi Lntelligenae only, tiers ifi@ 

legally hold the s&.m end execute the duties thereof; but if the office is jtiicial or om T.'hich conoerns the ackL.ni$iration of justice, itdants nay 

.no", be appoi:ltoa Lhersto. IL im5 bocn helri acoerdin&y that a minor fxty hold the oki?.ue of deputp 

county olo?k, tb~ere being n0thin~g.k the eonstituLion 0~ statutes prescribirig ?u~l~llicatians-bush 

would rendor hifa imligible or disqimlify hia.* 

:'!G have been unable ~to find any constitutional or 

3tnl;utory provisions roquirin, v ugo q~ualificztiona for deputy 

oounty tnx sssessor-colleeto~a.. 
Honorable Joe C, Gladney, Page 4 

1% quote'from 34 Texas JurisprudcnW, p. 345, as 

follows: ~.'. 

n In so 'far as the decisions have dealt 

with ~t&&ter:it 'in held thzt botgh minors 

and women can be deputy clok~,*and a womanls CTgibility is'not affected by the faot that she is 

marxied. n .,(Undsrscorlw oxrs) 

TX& case of Narkreadtir v. State, 33 3; I?. 117, 

Texas Co'uYt of CrXninal Appeals, holds tlwt a nfnor nmy 1~ - 

gaily serve as a deputy county oleric. 

The oasa of Delaney v. State, 9.0 9. W. 642, Tuxae 

Court of Criminal Appeals, h@dn that a deputy distritit clerk. 

need not be a qunli.fied.voter and may bs~ a wamsnl This case 

oftad the Earkreadar oase,'~~su~>ra. 

Opinion 30. O-4963 of thin department holds that a 

minor may legally sexve as assistant county auditor. A oopy. 

of this opinion is etiolosed herewith for your infornatioa. 

You are resoactf& advised that it is the opinion 

of this ~department t&t a mink may legally sexve as do-&y 

oounty ta2 assessor-oollector. This is true irrospectivo of 

whethe or not the disabilities of minority have boon removed. 

vh. J. ,Fanning 

Assistant