. - 

Honorable Henry Wade, Page 2 (WW-1107) 

the bond of such depository. Thereafter 

the officer may draw checks on the County 

Treasurer to disburse said funds In the 

ent of salaries and e 

i%$,iy ;z,,o; I;,~;rne~;"?E~~~~ 

P # 

whom said funds may b&on&. 

rp 

Th e Treasurer 

and th depository shall make no payment 

unless'such cheek 1% countersigned by .the 

County Auditor. . . ." (Bnphasls added) 

The underscored sections of this statute do give the 

County Treasurer authority to disburse funds in the payment of salaries and expenses. However, your situation 

fulfills neither of the statutory requirements, I.e., the 

deduction has not been "authorized by law" In light of 

reasoning to be set forth below, nor does lt~ "belong" to 

the Dallas County Einployees Credit Union. 

Cur research Indicates that there are only two Texas 

statutes dealing with payroll deductions and both of them 

apply only for apeclflc deduotlons. 

Article 3.51 of the Insurance Code, Vernon's Civil 

Statutes, allowa payroll deductions for employees' contrlbutlons to group health Insurance policies. Attention la' 

also directed to Attorney General's Opinion No. V-711 (1948) 

which held that the deduction for this purpose was not the 

function of the County Auditor, but should be performed by 

the County Treasurer. We affirm this holding In that a statute waa passed to provide for such deductions, .and, under our 

present interpretation of Article 1656a, sunra, the County 

Treasurer 1% the one to make deductions In euch a case, 

countersigned by the County Auditor. 

Article 6252-3, Vernon's Civil Statute%, also authorize% deductions from employee%' salaries, but only for the 

purpose of buying United States Savings Bonds. 

Reference Is made to Subsection 10 of Article 2351 of 

Vernon*6 Civil Statutes wherein the coIIplllssloner8' court 

shall: 

-"Audit and settle all accounts 

against the oounty and direct their 

payment." 
Honorable Henry Wade, Page.3 @W-1107) 

Payment to the Credit Union would not be settling an account 

"against the county" a% the Individual employee has areated 

the obligation and not the county. 

Since the commissioners' court ha% no express power to 

make payroll deductions, It cannot rely on Its Implied power 

for atithorlzlng this type of dlsburaement. In Canales v. 

Laughlin, 147 Tex. 169, 214 S.W.2d 451, 453 (l$FbJ, the 

Supreme Court stated: 

"The Constitution does not confer ofi 

the commissioners courts 'general authorltg over the county business' and such 

courts can exercise only such powers as the 

Constitution Itself or the statutes have 

'specifically conferred upon them.' 

While the commlsaloners court% have a'b&oid 

discretion In exercising powers expressly 

conferred on them, nevertheless the legal 

basis for any action by any such court must 

be ultimately found In the Constitution or 

the statutes." 

For other ca%es denying the u%e of Implied powers in 

absence of a statute. see Iasater - v. ._ Taoez. -_=--, --- 110 Tnx _---. 

217 S.W. 373 (1919); Moon v. Alred, 277 Sk 

1925, error dism. w.0.j.); Hill v. Sterrett; 

787,(Clv'~~~ 

(Clv.App. 1952, error ref. n.r.e.1. 

252 S.W.id 766 

Consequently, we must hold that the auditor or even the 

treasurer~may not make such deductions. The Legislature has 

spoken twice regarding payroll deductions land each time for 

a specific purpose. In your situation such deductions are 

not legal unless %peclflcally authorized by atatute. 

SUMMARY 

When an employee of Callas County 

requests and authorizes a payroll 

deduction to be paid to the Dallas 

County Bnployees Credit Union, the 

county auditor cannot legally make 

such deductions In absence of a 

statute, even If such acts are duly 
Honorable Henry'Wade, Page 4 (WW-1107) 

authorized by the Commleslonera~ 

court. 

Yours very truly, 

WILL WILSON 

Attorney General oi' Texas 

By: 

&g?&Q&Q 

Fred D. Ward 

Assistant 

FDW:mm:ms 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Wlll.lsm E. Allen 

Houghton Brownlee, Jr. 

Raymond V. Loftin, Jr. 

L. P. Lollar 

REVIEWEDFORTHEATTORNEYOENERAL 

BY: Morgan Nesbltt