OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eonorablo Oaorga 1. shepw6 

0001ptmll.r of Publlo Aoooantr 

mmtln, Tour 

l m aaaa 4 a 4ror , 

or trhiola n(ir4 work~othsz than 

or ad V~OP~UI tax 
Iionorablo Oeo. 8. Shoppalrd, page t 

the county ot Cacioma, which te the 8-e bmnoh offi.oe eontloned and rdorrra ta in our oplnloa o-034. 

Artiolo 7266, Vernon~o hnnotatod Stat&m, as amended, in part, reabo: /' 

"* * * Prom oooh parooa frot whoa oafd DOputy okay 00110ot taxes and lreoo a rsootpt t&w*- 

for, oald Deputy is authorized to rrcoivr 8 roe 

o f no t l xoeedln~ twenty-fire (2E#) oento whoa 

reoelpt loouod oovero proNrty taxes, and ho shall 

reoeiro no other oompensation ror hi8 sonlooo; 

aab furtaor prorldod lte Mall aot ntaia koro than 

Ono ThOUsaod Two Rundrod ($l,~OO.Oo) Dollars for 

any one oalea&at year, and tha balanca, ii any, 

8hall be dopmltod to the oredlt of the uonoral 

F und or tha coWt#~. * l *î 

' Art1010 667Sa-oaotion 11, Yornon*r Rorioed Civil 

Statutes of Texas, ~rovi600: 

“As 6om~enoatlon for his oonioro under the 

prorisiono of this and other law relatli%& to 

the rs6iotratlon of rchlalrs and chauffeur& and 

the transfer oi tehiclos, each County Tar Collootor shall roosltr a ualfonn roe 0r fifty oonto 

for saoh or the first ona thousand rooaipto loauad by hln each year pursuant to aaid lam; he 

shell reoslro a unlione foe of forty ooata for 

each of the aezt ufn6 thousand rocrlpto so 16ow~d~ 

a tdr0rc: se0 or thirty omit.8 tor each of the next 

fifteen thousand reoelpto so loourd and a uniform 

tee of twenty oeate for eaOh or the balanoe of 

said receipts so issued during th4 year. .?aid 

aoapeasstion shall be dsduoted weekly by saoh 

Coun%y Tax Colleotor fro~the gross oollsctlono 

nade pwournt to this dot (Arts. 6676a-1 to 66?6a14; '1. c. Art. 807a) and other laws relating to 

the resistration of rshiclea aad chauifaurs and 

the trwerer or vehicles. cut 0r the aowmu3ation ao allowed Couuty ?ax Colloatoro, lt la heroby rxpnsaly provided and mquSreQ that they shall 

py the bntlre exponoo OS irrating all licanoe feoeipta and nuaber plates and ohauifeuro badeoe 

issued purauvnt theroto, lno~udlng thb OOot ot 

labot ~rformod in loouing said reoelpto, number 

plates and bobgor and tho oost of Foot860 wed 

in 5alling 8amo to applioaato.w 
Ronarablo Ciao. Ii. Sheppard, Page S 

Artlole 59128 of Vornon*n Anaotatad Civil sytutra, provides t 

=sMtlon 1. Xo dlatrlot ottloar shall cm 

paid by the Stata of Tmxaa any free or eoadaalon for any 8arWw parformd by hias nor shell 

tho State or qny OOt~&ty ~4r to any OOtuit~ offleer in any county eontnlning 4 popalntlon or 

twenty thonaand (20,000) lnhabltaata or more 

aooordl~ to the last preoadlng Faderal Canaua 

my reo or aoamlreion for an)- aarvIoe bf hia 

porrorimd as auoh oirloor; provlded,~ howwor, 

th nt t& l aaeaaor urd oolhotor or taxor ahell 

eontinu0 t0 oolieot 004 nt0b1 ror the bn0rit 

or tba Ortlorra* snlnrf Fuad or funds hamlnarter prorldod for all r8aa and e0aml8aloa0 

whloh he ia.author~ead under lew to eolloot; 

and it shell be El8 duty to l oount for aad to 

o~all auoh monies raoeltod by hlm into the 

run6 or funds oreatod and provided for under 

the provlalonn Or thl8 AOt; prorlded further, 

that the prorlal~na ot this SaOtiOn shell not 

nifeet the payment of ooata in air11 onma by 

thr Mete, but all l aoh aoatr so paid shall be 

aooounted for by the offloor oollaotle,g the 

aaze, es they ar8 required u&Or the protialone 

or thie hot to aoootmt ror r000. eofmi3a,iona 

nnd ooatn oolleoted rroa prlrata partlre.a 

As the Tax Aeoaasor-colleotor or your oouetr 10. 

ooapanaatad on an armml l elary bn818 out of the O?flOara* 

salary Band, the fees provldod for in seotlon 11, Artiole 

66736, aupra, w:loh he would othemlee be allowed to retain were ha oonpmeetad oa e fro bnala, are to be paid into th0 orfiow0* salary bund. Thus the Orfltwra~ Salary 

Fund la nugmnted to the extent of OIlOh ieee with the lOO$ 

or the net eollaotlene euthorleed to be rotnlned by the 

oountf out or the oolleotloncr anda. 

In oplaloa no. O-834, approved Aaguet 12, 1939, 

roadwed to Ronorable Jaok aleoh, County Attorney o? Camron 

Con&y, TOX~O, 8 oopy or whioh opinion ia 8ttn8h.4 heroto, 

and whioh sate forth Art10180 160% and 7256, 80 emended 

Artlrle 7256, aupra, being quoted in full, lt la pointed 

out that the lirat portion or the 18tter ertlela OOatr010 

over thn other prorl&ona of l ald statute and is applloeble 

to ptar oouaty. It la rueher polntod out that thoaa artlolea, belnd apeolal l tatutaa oorarlad the aub)eot o? branoh 
- 

166 

f 

Boaorablr Gao. H. Sheppard, Page 4 

ofrloea, tho provialona theroof l aperoeda and oontrol over 

thn general lnua pertaining to redulrr daputlrr aad their 

ooapon8ntlona under Art1010 3908, Rorlaed Cl~ll Statuloa o? 

Texna, no amoaded. 

It will bo noted that Art1010 7256 provides that 

ln 811 oountloa ooutalnln@ 8 elty or town, other than the 

oounty sent, whloh ha8 881 oxowe of aovoa thouaand (7,000) 

lnhnbltantr l ooordlnd to tho lnat Fordor Conaaa thnt 8 

doputf 88aeaaor and oollootor of taxes la 8uthoriwd to bo 

rppolntad by the l aaoaaor l nd oollootor oi tnxo8 with tho 

oonaont l ad npprornl of the Cos&aaiomr8* Court. It ruthor 

povlder tho method Oi oomponaatlng l uoh dopat aEd flxoa the 

oorpmnantloa pay8blo to him by 1Mtlaq the fee8 ror uah rooalgt laaood hot l x o o edlntwenty-ilto g ooata (tsg) on prop 

arty tnxoa l ad tknt or sash fool, km may ratala not mm0 than 

holto Huzidrod Dollan (41,tOO.OO) iar nay oa8 culeadar year. 

Such doputy’a oomponnntion la mot only llalted no to amount, 

but the ntntut* rurthrr pmrldea “ho 8h11 rooeiva no othor 

oo4i~aantlon rot hla l arfloea.* 

It 18 l pparant therbtore th8t Artlalo 7266 no eat 

forth in opinion O-834, balng a 8~0181 lnw with the l xolualro 

nnd llmltrd *thou rlxl% oou@aaaatlon ror the bnnah orrloe 

deputy’, thnt said uoa~aaatloa thorala provide8 la oxolwlro 

OS 811 othaf oorpensatlon for foa$ to the 88me oxtant thnt 

rsgulnr deputlea whoa8 anlnrlea are fixed by tb Coaalaalonorar 

Court ondor tha prorlalona of Artlole 3902, aoprn, are ilk+ 

also l xoludod from any nddltlonal oompenaatlcn by mason of 

aonlora glrformad in the Tax Aaaoa8or-Collrator~a off100 in 

laaulag motor rehlolo llaanae reoolpts, nuaber platoa and 

ohnufroura bnaea. 

It la, therorore, the opllrlon 0r tkla Departnmnt 

that the Comml~8lomra* &tart la not nuthorlzied to pay any 

nmowt in l xoosa of Tvelvo Hundred Dollnra Ol,tOO.OO) for 

l ny snloadnr yen? as l nlnry to 8 drputy of a tax naaoaaor 

rnd oollootor oo~paaaatod fror tho Orfloara* Snlury Fund 

whom ha la l othorlaed and apgolntod ln bnaoh offloea mlntnlned in 4 olty, othor thnn tho oounty aant, whloh ha0 In 

l xoeaa of 8ovoa thouaand (7,000) lobblt8nta under the prorlaloaa of Art1010 OtSd, Rotlo& Clrll statutes, 1925, as 

aniaadod, SOT lsaulad motor vohiole lleenao rooolpta. The 

Commlasl~aora* Court la aothorlwd to pay nnaoaablo offler 

rent nooeaanry tti the nnlatonnaoo of aaoh l athorised braaoh 

0rri00. 
I?,‘, 

Hoaorabla Gwo. Ii. Sheppard, Fago 5 

Truatlng the abovo answers your raqueat, we are 

Your8 vary txy# 

ATTORNXT GEZEqAL OFTEXAS 

BY 

ATTORNEY GJ2WCFiAL OF TEXAS