Honorable Vernon D. Adcock Opinion No. WW-1142 

County Attorney 

Dawson County Re: Construction of Article 

Lamesa, Texas' 1645, Vernon's Civil 

Statutes, relative to 

Dear Mr. Adcock: 

appofntment of a County 

Auditor for Dawson County. 

You state in your request for an opinion that the 

population of Dawson County according to the 1960 Federal Census was 19,185; and, the 1960 tax valuation, the last approved 

tax roll, was $24,379,350. Also, you state that the county. 

lies within only one judicial district, the 106th. Finally, 

you point out that a County Auditor has never been appointed 

In compliance with Article 1645, Vernon's Civil Statutes, and 

that Dawson County during all of the period since It came 

under the provisions of this Article has continued with an 

annual audit being made by contract between an out of county 

auditor and the County Commissioners Court. The costs of 

this audit have been 

of a county auditor. 

much less than the anticipated salary 

In view of 

following questions: 

the foregoing circumstances, you ask the 

1) May the Judge of the 106th District Court further 

delay the appointment of an auditor for Dawson County? 

pointment? 

a. If so, how much longer may he delay such ap2) What, 9f any, are the legal penalties or hazards 

which might result by delaying such appointment? 

. 

Article 1645, Vernon's Civil Statutes, as amended 

In 1955, provides, In part, as follows: 

"In any county having a population of 35,000 

inhabitants or over according to the last preceding Federal Census, or having a tax valuation of 

$15,000,000 or over accori 

As. there shall be 

iing to the last annroved 

tx nnointed everv two vears 

an audltor of accounts andaflnances, the title of 

said office to be County Auditor, who shall hold 
. 

'Honorable Vernon D. Adcock, Page 2 (WW-1142) 

his office for two years and who shall receive as 

compensation for his services an annual salary 

from the County General Fund of not more than the 

amount allowed or pa-id the Assessor-Collector of 

Taxes in his county, such salary of the County 

Auditor to be fixed and determined by the District Judge or District Judges making such appoint(nent and having jurisdiction in the county, 

. . . (Emphasis added) 

Attorney General's Opinion No. O-4828 (1942) held 

on facts substantially identical to those presented here that 

Articles 1645 and 164emade it mandatory that the Judge of the 

23rd Judicial District of Texas appoint a county auditor for 

Matagorda County, inasmuch as the last approved tax valuation 

for the county was in excess of $15,000,000. 

Also, Article 1647, Vernon's Civil Statutes, entitled "Appointment" provides: 

"The district judges shaving jurisdiction in 

the county, shall appoint the county auditor at 

a special meeting held for that purpose, a majorlty ruling; provided, that if a majority of such 

judges fail to.agree upon the selection of some 

person as auditor, then either of said judges 

shall certify such fact to the Governor, who 

shall.thereupon appoint some other district judge 

to act and vote with the aforesaid judges in the 

selection of such auditor. The action shall then 

be recorded In the minutes of the district court 

of the county and the clerk thereof shall certify 

the same to the commissioners court, which shall 

cause the same to be recorded in its minutes together with an order directing the payment of 

the auditor's salary." (Emphasis added) 

Because Dawson County has at present a tax valuation well In excess of the specified statutory amount, it 

clearly falls within the classification set out in Article 

1645. Thus, it is our opinion that It is mandatory that 

the Judge of*the 106th Judicial District, the only District 

Judge having $urlsdiction over Dawson County, appoint a 

regular county auditor for the county. Being cognizant of 

the fact that the provisions of Article 1645 are mandatory, 

it is our opinion that this appointment should be made without any further delay. 
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Honorable Vernon D. Adcock, Page 3 (W-1142) 

County Commissioners Courts are of limited jurisdiction In that their authority extends only to matters pertaining 

to the general welfare of their respective counties, and that 

their powers are only those expressly or impliedly conferred 

upon them by the Constitution or the Statutes of the State. 

11-B Tex.Jur. 83, Counties, Sec. 65. 

We have found no constitutional or statutory provision that either expressly or by implication confers the 

authority upon the Commissioners Court of counties of the 

classification of Dawson County to appoint or otherwise contract with an auditor to audit the accounts and finances of 

the county. 

In answer to your second question, we direct your 

attention to Articles 5964 and 5965, Vernon's Civil Statutes, 

which provide for the removal of a District Court Judge for 

willful neglect of duty or official misconduct. 

SUMMARY 

Article 1645, Vernon's Civil Statutes, makes 

It mandatory that the Judge of the 106th Judicial 

District Court, Dawson County, appoint a regular 

county auditor. This appointment should be made 

without further delay In that the failure to do 

so may result In removal procedeeings under Artlcles 5964 or 5965, Vernon's Civil Statutes. 

Yours very truly, 

IRWjr:mm/ds 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Vernon Teofan 

Bob Shannon 

Iola Wilcox 

REVIEWEDFOR THE ATTORNEY GENERAL 

BY: Houghton Brownlee, Jr. 

WILL WILSON