February 6, 1939

Hon. John F. May County Attorney Rarnes-County Karnes, Texas

Dear Sir: OpinionNo. 0-161 Re: Refunding premiums on deputy tax co>-~ lector's official bond for years 1925- 1938

Your letter of January 17th,'addresse&to Hon. 'Gerald C. Mann, Attorney General of Texas, has been received whereIn you state that the CommissionersICourt desires an opinion as to whether or not the expenditure of refunding the'premlum on the official bond of the deputy tax assessor-collector of taxes by the Commissioners'Court for the years 1925-1938, inclusive, would be legal or Illegal.

Under the authority of Casey vs. State (Tex.Civil appeals) 269 SW 428, writ of error denied, and former rulings of thisDepartment, such premium on the deputy tax collector's bond prior to the amendment of Article 3899, effective January 1, 1936, was not such Item of expense as the Commissioners' Court would be authorized to pay.

You are respectfully advised, therefore, that It Is the opinion of thisDepartment that any payment or expenditure of refunding the premium on the deputy tax assessor-collector's official bond for the years 1925-1936 would be illegal.

Article Permit us to herein set forth certain portions of

3899 as amended, effective January 1, 1936:

"Art. 3899. Expense Account (a)At the close of each month of his tenure of office each officer named herein who Is compensated on a fee basis shall make as part of the report now required by law,
an Itemizedand sworn statement of all the actual and necessary expenses incurredby him in the conduct of his office, such as stationerg, stamps, telephone,premiums on offlclals' bonds, includingthe cost of surety bonds for- --

Hon. John F. May, February 6, 1939, page 2 o-161

hisDeputies, premium on fire, burglary, theft, robbery insuranceprotecting public funds, traveling expensesand other necessary expenses... Such expense account shall be subject to the audit of the County Auditor; if any, otherwise by the Commissioners'Court; and if it appears that any item of such'expensevas not incurred by such officer or such Item wasp not a necessary expense of office, such item shallbe by such auditor or court rejected, Inwhich case the collections of such item may be adjudicated In any court of competent jurisdiction. The amount of salariespaid to Assistants and Deputies shall also be clearly shownby suchofficer, giving the name, position and amount paid each; and.In no event shall any officer show any greatep amount than actually paid any such Assistant or Deputy. The amount of such expenses, togetherwith the amount of salariespaid to Assistants,Deputies and Clerks~ shallbe paid out of the fees earned by such officer

...................... "(b) Each,officer named in this Act, where he receives a salary as compensation fork his' services, shallbe empoweredand permitted to purchase and have charged to his county all reasonable expensesnecessary In the proper and legal conduct of hLs office, premiums on officials' bonds, premium on fire, burglary, theft, robbery insuranceprotecttng publtc funds and including the cost of surety bonds for hisDeputies, such expenses to be passed on, ijre-determined and allowed in kind and amounts, as nearly
as possible, by the Commissioners'Court one each month for the ensuingmonth, uponthe application by each officer, stating the kind, probably amount of expenditureand the necessity for the expenses of his office for such ensuingmonth, which application shall, before presentatlon to said court, first be endorsed by the CountyAuditor, If any otherwise the County Treasurer, only as to whether funds are available for payment of such expenses.................

II

.......Eaehofficer shall, at the close of each month of his tenure of office, make an Itemizedand
swornreport of all approved expenses 'lncurrec.by him and charged to his county, ~accompanylng 'suchreport with invoices covering such purchases and re--.- .

Hon. John F. May, February 6, 1939, page 3 0-161

quisitions Fssuedby him in support of such report. If such expensesbe Incurred In connectionwith any particular case, such report shall name such case. Such report, invoicesand requisitions shallbe subject to the audit of the CountyAuditor; If any, otherwiseby the CommlssFoners' Court, and If It appears that any itemwas not incurredby such officer, or that such itemwas not a necessary OP legal expense of such office, or purchased upon proper requlsltlon, such Iternshall be by said County Auditor or court rejected, inwhich
case the payment.

of such item may be adjudicated in any court of competent jurisdiction."All such approved claims and accounts shall be paid from the Officers'Salary Fund unless otherwise provlded herein,"

It Is evident that the Legislature Intended that such condltlons contained in the above provisions shouldbe cornplied with by the officer as a condltlon precedent to allowing,
as a matter of right, such expenses as authorized therein. .~ It is our opinion that Article 3899, as amended, can be liberally interpreted to allow such officials, as an item of expense, the premium on the bonds of their authorized deputies.

Such conditionsfound fn the provisions of the Article quoted seem to be substantlallgthe same as containedfinthe artlc1.e

prior to the amendment and the courts have construed such conditions not intendedas a limftatlon on the power of the Commissioners' Court in matters of this kind.. As it appears that the CommissionersfCourt may use its sounddiscretion as to whether or not the facts other than the failure of the officer to complywith the above provisionswould entitle such expense to be allowed,we are further of the opfnlon that while the county could not be held liable for the expenditure of refunding the actual and necessary premium paid on the deputy tax collector's officialbond for the years 1936 and subsequently it Is within their sound discretion whether or not such payment could be made, the exercise of which by the Commissioners'Court would not be iilegal.

Trusting that the above answers your questions,we remaine--t

Hon. John F. May, February 6, 1939, page 4 o-161

Very truly yours
ATTORNEY GENERAL OF TEXAS

By s/ Wm. R. King .'.

Assistant

WmK:AW

APPROVED: S/Gerald C, Mann ATTORNEYGENERAL OF TEXAS