COPY 

' OFFICBOFTHEATTORNEY GENERALOFTAUSTIN 

amver ml8121 

Attorney General 

We ham your request 

-8 are fiading it impossible te ~~~gloy.keputy 

Tax A8useror8 to awes8 taxeu for .(lS&) ~tuelto snd 

one-halt aents in the City aad tlS#) fifteen aenta 

in the aoantry 8s provfided by a StatuSe. 

-Ia raat it 18 #qi#salble for us to iilrs them 

next year emtbst basl8. 

, 

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'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. 

P n 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 Golleatotia Ofiiw.' 

In.answer $0 your questlonsws advios a8 follmua: 

It 3.~ our undersltanding th& aacording to the Last preoedlng 

Federal aensus~ Parker County bass a population of ZO,48& 
It is also our understanding that the aadeaead valuation of 

F'aeer county', as shown by the l94Z tnr rolls; was $ll,J 536.960. 

Ii we axe correct as 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 authority to appoint amh ~eputla,~. 

~slstsnb or alarks, stating by morn ap ltoetiou 

the number needed, the paoitloa to be fll P ed.and,'the 

wuut to be mid. Said applicatlo~ shall be acaoatpenlad by a stateatent oh+~ing the pmbablw lsociipts 

l?rw fees, aaa&xalons aad 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.lnhab r tents, flmt 11e8isknt 

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 ooontlee having 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 flrat 
Hon. r?o1on queen, p. 3 

. asaistsnt to the County Clerk my eaoh reoelve im annusl 

salary of not to erased Three Thousand Dollars ((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 voluotlon bnd the population of Parker Oouutp, 

aa bbove mcanflwed, then you ax8 nCYloea thst under the prorlsloas OS eafd Axt. SOW, the compensation vlhiah $egall~ may be 

allorsd to the deputleo of the Tar AoownuTdr amI Oolleotor oft 

Parker CoutltJreumot axoe~d'the~followlng mad wuata:,(a) 

,rlNt ns~titiutti~ or ahlef ffeptif, *l8OO.:psr enatmg (bj’othtbr 

deputlas, not to sxaeed $1500. psr annum sash. 

You are further advise& that the aaleri8s oft diputlas 

in thd oiiloo or 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 aimpenaatlan out ot the 

6xjmnal do wtmf~o f the o iflo e; or 0-w a ny other so ur o e, or.by 

aup othar denrlae. 

If Parker Uounty btwa po,pulatlon ao inbloated-above, 

fhsn Parker County ofilaora are on a oahrg baaio. 331 aountloo 

Whorsin the oounty oftlasSo are 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 

pertinant to your questton ae to whether or notthe deputlae of 

the AsaeOOOr oould be psld lnereaeed oompens6tlon froiS the Wtkpenee 

eacount* ot said offloe. Said Sea. 1, in pert, la a8 followor 
Eon. Holsn q,ueen,~p. 4

*I% dlstrlct orllcer shall be pnid by the Ttnte 

of Toxea any fees or oommleelon for 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) lnhabltants or more 

aooordlng to the last preoeding Federal Venous any Pee 

QT oomlaolon tor any eervloe by him pdrronned 68 such 

orrloer; provided,, however, that the wmesaor and 

oolleator o? tam6 ehll oontlnue to 00116ot an6 retain 

ror the benerlt 0r the Orf$eers* Salary Fund or m&h 

herelnfirtsr Drovided ror. all ree6 and aom~~issions 

ihioh~hr~l& kborlzcd u&ax! la< to oolleot; &xl it 

eball be hls'duty to aoaount ror.and to pay m 

plonlss reaelvad by hti Snto the fund or runds oreatad 

3pd rrrorided for under #to provisions oft this Aot; 

. . . 

(I 

. . . . 

-SM. s.. It em1 tia the duty 0r~. au 0rri443m 

to ohat@ axl oolleat in the'muanor suthorlcod 1llW 

all reee and eos4sla5lon~ +hiOb are pclrarlttd by b%W 

to be ~~IBI&WUI ati oolleoted ror all orrlafsl ser*$oe 

mlaeion wm due t4 negleot on +h@ part or the offiosr 

charged with thr ~sponslblllty or oollsotlng same, the 

amount or suoh rse or oommlsaloh shell be deduotad rmm 

ths 6alary or such orrloer; i l . *(FillIphm41s added) 

It 1s pulte pxal.u tbst und6r p1~10i1~lon8 or the law just 

rcrerrad to, all tbe mmkay# whloh aone.luto the bands of tbcn tax 

asseaeor aud aolleotor by way or teea and oommlaslons M-C dlspoaed 

0r an6 mufit be striotly aooountad ror, by that orrioer. 

kny jmymnt otit or any w6xpense aooount" to any deputy 

by way or salary wmld not anly be an eoaelon Or th@,~ law, but wultl 

be a dire& violation thereof. 
Iton. Rolan Queest p. 5 

On equst 18, 1943, we addrmmed a letter to you, re- 

@Keats oltotlon to 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 

oonaluded to baa* our opinion upmcthe mmerel rtatutea oltsd above. 

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

Youm very truly 

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