### COPY

' OFFICBOFTHEATTORNEY GENERALOFTAUSTIN



### amver ml8121 Attorney General

We ham your request


### -8 are fiadingit impossible te ~~~gloy.keputy 

### Tax A8useror8

to awes8 taxeu for .(lS&) ~tuelto snd one-halt

aents in the City 

### aad tlS#)fifteenaenta in the aoantry 8s provfided 

### by a StatuSe.

-Ia raat 

### it 18 #qi#salble for us to iilrs

them 

### next year emtbst basl8. ,
-
'30 you thlgk the Gommlrrsionere* Court OS ?allcer County has a 

### right to raise the fees for ansesslag tsre&t fnxa la&i In the altp atil16g ln tbs tiorratry

to a figure they would eoudder right and mper? fa faat we aontamgl.ets ralslng it to lS# SO# k~the country if it aan 

### bo done. Pn town and 1 ,::...

"If i,t cannot be dose t3la way, coolC It be 

### 'taken ear6 of out.

of the espwse~aaooudt 

### of the Tar hs%BB80r'% and GolleatotiaOfiiw.'

In.answer $0 your questlonsws advios a8 follmua: It 3.~ our undersltanding

th& aacording to the Last preoedlng Federal aensus~ Parker County bass a populationof ZO,48&It is also our understanding that the aadeaeadvaluationof F'aeer county',

as shownby the l94Z tnr rolls;was $ll,J 536.960. Ii we axe correctas to the above set out population and aisesaed 

### velufition

of Fa*er 

### Count prwlal OM of Art. 3902, P then Pmker County eoaea unlerthe rA.C.8, ~~2

Texna, whloh.proridasr
"aheneverany alstriat,aounty or pnalnat oftleer shall rqulre the services of daputfes, ai3slstanta

or ale* ln,the psrfozmanae af his duties ha shall.apply

to the County Caa@sslonen* Cut& oi his aounty for authorityto appoint amh 

### ~eputla,~. ~slstsnb or alarks, stating 

### by morn ap ltoetiou the number needed, the paoitloa to be fll Ped.and,'the wuut to be mid. Said applicatlo~shall be acaoatpenlad **by** a stateatent oh+~ing the pmbablw lsociipts 

### l?rw fees,aaa&xalonsaad ompewetlon to be aolltrated 

### * ,;.~~~~i%+.-b

.da otiia~ dllring th fleeal. year*a&the pxmablo .~w~wnte ublah ithall A!alude all sa.l&la$and

-1. fn aolult1as

haring a pulatioo .of trsnty-five 

### thomrau6(Z6,OOO)

or lesa.lnhabtents, flmt 11e8isknt

r orahlef depaty not to emeat Bghtaan 

### maha ($18pMO) Sollars per annum; other assiatants,,$e utlea or olerlrs not to erased **Flt ’** **teon Eundm**  **($4.505.00~** Dellare *per nnnu!a e-%0%.

"1-a. In ooontleehaving a 

### population of twentyfive thousand (~~,OOO)lnlmbltmte or less,, accordlag to'tk last praoedlng 3?edaml OeaaaS end u3ose tax values exoeed one 

### Ifaadrsa Falllion ?&%N 0100*000,0P0). aaoordinr,

t.3 the last appmof3d tar mlls, the first 

### as&latant

to the ?Pex

Assessor and Collcsotor and the flratHon. r?o1on queen, p. 3

. asaistsnt to the County Clerkmy eaoh reoelve im annusl salary of not to erased 

### ThreeThousandDollars ((tS.000) per annum, and the oaahlerto the Tax ~sosenor and Colleotor and the County Clerk may eaoh reoelve an armml salary af not to eroeed TWO Thouoond,Four Uuodred Dollars 083,400)

per ennum. The Tax Awbcwor and Collootor ah011 deolgnat6 in addition to the flrot aoolotoat ond oaehler,two heodo of departatsnto, one to bc in ahergs oi naaewina,and on0 t;l, be la aharge of aollsirtl~ ln such aountlos,who may raoelve~an annual nala'% of not - to escesd Two Thousand,Pour Hundred 3ollaro ( Z&O] psr adalaa,'and any additlona&asolutaato, doputleo or olerko ta the Tax mosooor Hid Collaot.ar,or the County Clerli nmy reoqlve a~annual oalary of not to oxoeed One Thouoond,ElGht EIuu%red Uolloro (fl.800)per annum."
Ii we 6re aoxTWt %a tu our underotandiag of the aooeooed.tax

voluotlonbnd the populationof Parker Oouutp, aa bbove mcanflwed,then you ax8 nCYloea thst 

### under the prorlsloas 

### OS eafdAxt. SOW, the compensation vlhiah $egall~may be allorsd to the deputleo of the Tar AoownuTdr amI Oolleotoroft Parker CoutltJreumot axoe~d'the~followlng mad wuata:,(a) ,rlNt ns~titiutti~ or ahlef ffeptif, *l8OO.:psrenatmg (bj’othtbr deputlas,not to sxaeed $1500. psr annum sash.

You are further advise& that the aaleri8s oft 

### diputlas in thd oiilooor the Tax Awsqoor and Collsotormay not be lnoraaoed

### ~abotw

the maximaa

allowed b the dsrloa oi paying tbomany addft I law forthslr oalafiao by onal aimpenaatlanout ot the 6x jm n a o

l d wtmf~of

t he oifl oe;

or 

## 0-w a n y

other s ou r oe,

or.by aup othar denrlae.

If Parker Uounty btwa po,pulatlon ao 

### inbloated-above, fhsn Parker County ofilaoraare 

### on a oahrg baaio. 331 aountloo Whorsin the oounty oftlasSoare paid OQ a oelery 

### baele,the 

### dlrpasitlon Or their fees 

### 18 govwmd by the 

### pro~lalona of Art. 9918e. The Artlole mentfonad lo 1engtQ qd we shall not uet it 

### out in :'pull hers, as 

### you 0r aoume 

### have 800~~~ to 

### it. But we point oat tti'portion d See. 5, of eald artlole, eeme 

### be@ espeaLally pertinantto your questtonae to whether or notthe deputlae of the AsaeOOOr oould be psld lnereaeedoompens6tlonfroiS the Wtkpenee eacount*ot said offloe. Said Sea. 1, in pert, la a8 followorEon. Holsn q,ueen,~p. 4

*I% dlstrlct orllcer shall be pnid by the Ttnte of Toxea any fees or oommleelonfor any service pertonmnd b:i

him; nor 6ball the Stete or any oounty pay to any oounty orrloer in sny aountp oongalnl~ a ,populatlon of twtmty thousand (20,000)lnhabltantsor more aooordlngto the last preoedingFederalVenous any Pee QT oomlaolon tor any 

### eervloe by him pdrronned 68 such orrloer;provided,, however,that the **wmesaor** and oolleatoro? **tam6** ehll oontlnue to 00116ot an6 retain
ror the benerlt 0r the Orf$eers*Salary Fund or m&h **herelnfirtsr** Drovidedror. all ree6 and aom~~issions ihioh~hr~l&kborlzcd u&ax! la< to oolleot; &xl 

### it eball 

### be hls'dutyto 

### aoaountror.and to pay m plonlss

reaelvadby hti Snto the **fund** or runds oreatad **3pd rrrorided**  **for under**  **#to** provisions **oft** this Aot;



## . . . (I

. . . . -SM. s.. It em1 tiathe duty 0r~. au 0rri443m to ohat@ axl oolleat in the'muanorsuthorlcod 1llW b%W all reee and eos4sla5lon~ +hiOb are pclrarlttd 

### by to be ~~IBI&WUI

ati oolleotedror all orrlafsl ser*$oe

mlaeion wm due t4 negleot on +h@ part or the **offiosr charged**  with thr ~sponslblllty or oollsotlngsame, the amount or suoh rse or oommlsalohshell be deduotadrmm ths 6alary or such orrloer; i l . 

### *(FillIphm41s **added)**



### It 1s pultepxal.u

tbst und6r p1~10i1~lon8 or the law just rcrerradto, all tbe mmkay# whloh aone.luto the bands of tbcn tax asseaeoraud aolleotor**by way**  **or teea**  and oommlaslonsM-C dlspoaed 0r an6 mufit be striotly aooountad **ror,** by that orrioer.



### kny jmymnt otit

or any w6xpenseaooount" to any deputy **by** way or salary wmld not anly be an eoaelon Or th@,~ law, but **wultl** be a dire& violationthereof.Iton. Rolan Queest p. 5

On equst 18, 1943, we addrmmed a letter to you, re- @Keats oltotlonto tlm 8tatute mentloaed in the rim wragrpph or your request, aopleA above, **but-** have?eoelred DO mply thereto. shoe we hem bean unable to rlnd the statute rerermd 

### to, we have oonaludedto baa* 

### our opinion upmcthe mmerel rtatutea oltsd above.

Our mawer8 to both of your gueatione are fn tim natgatlve.

Youm very 

### truly

I