OFFICE OF THE ArCORNEY GENERAL OF TEXAS 

Fonornble Fe P. Remlo, tr. 

Coanty Auditor 

3lller county 

kqstend, Texas 

Soor 31a 

Eoue bwdEn of expn8e whloh it bears. 

*In the rim 21~~00, reef3 r0r assess 

are borne by the benerel Fund. Brm -Ii-= t o aoqountlng taxes 

atandpint this erpx~~s ehould be borne by all thr 

rim38 hi the pr020rtionate sm0m 0r tr.0 baaerit 

reoelved by eaoh fudd. me ret38 for oolleotloa of 
4%; 

. 

mnorablo 9. P. Xerma, Jr., Pago 8 

tares nro borne by all the funds. sinoe thr ool1oatorTduote hla rsos end de?oolta the raxnlnder 

with thl County Tro-surer ror dlatrlbutlon by that 

OttlOCir t0 all the rLUd8. 

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ThcrerorO, by tho sane token thnt oo6t ot oolleotine taxoa lo borne by ell tha runde thot repoaivo bszsrit fron suoh oollaat~ona, why should not, 

and why oen net, the ooet OS aasraslng taxeo be born. 

by 011 those funds in&sad oil oharclng thst oont to 

ths General fund whloh moalves only a acurl ~ort;on 

or tte benefit? 

“Our prsasnt praotlos ia to advanoe the asaeooor 

run&o with wkloh to bear tbs ooet or noeaoalng, and 

IIt the end or the yoor, pay hln the ameren0e betwasn 

mt4 due his ccd the amount advcnaea. This La taicen 

iron the Geneml Tund, amountln~ in 1939 to !W3SS end 

80x8 oentn. Is lt Lcqol for this (Lqount to bo ohor@ 

to $11 the rwaa aooorcin~ to .good a3oounting pmotleot 

*~lao, in roferenor to the paynent or our X8- 

trlot Court re,~rter, a eldlar eltuotlon sxlats. 

Ins salary la pnld from our General Fund. mom the 

aooountlrq standpoint this ooet should be ohargetl to 

th6 Jury Rml just as nuoh se the Tapmant or a Juror 

C!hOUld OOZI6 rAVEi th0 JUI?y md, iOr both OOfItO (Ire 

brinitaly cOUTt OOBt8 l 18 it legal to ohsrgb thlr 

oost to ths Jury Food?* 

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Art1010 3933, Vernon*8 Annotated Clrll ntatutrr, 

naar 08 r0ii0w28r 

Wioh kxwmsor of taxse ahsL1 reosloa tho followlnc ooqmnnation for his servioso whloh shall be 

eetlzistad an the total value at tho ?ro?crty a~~~ensb4 

OS followat For nsatatalng thw Stab and Cswtp Texo8 

oa all au:8 ror ths first Two Xllllqn Dollcn (~2,000,030) 

or leas, five (0) omts ror raol: On0 !?undred 3ollsrs 

(:loo) or prfqorty tm~tmmd. On all RU:U in exoeno oi 

'a;0 ::llLlon riollars (?2,000 000) and leae, than Fiw 

Ellllon DoolLars (~3,000,00Oj, two mid One-hdr (lib) .‘

, 

osnta on saoh 0% 3mlred DoUar8 ($lOO), en4 on all 4 '.~ 

_.__ ,_ .___ -._ -A - . .._ . . . . -.-- b~..~ - -a- ---. 
Bonorablo WS P. Berma, Jr., Page S 

two an4 one-fourth (2a) oents on eaoh One Run4red 

~orlare ($lOO), provided, that la OOwtle6 lh whloh 

the po~ulatlon doas not exooed twelve thounMb, five 

hunersd (12,500) lnhabltantb, the mseneor shall reoelvo on all U~ZS ror the flrat Four xllllon Dollar8 

(:4,000,000), tho aurn of five (S) oento for oaoh One 

Hundred Dollars ($1001, aua on all 8umi above mmh 

enaunt the iae shall he ~5 above stated, oar-hali of 

the above oo3gonsatloh shall be pal4 by the State and 

one-half by tho oounty; for aoaeeolng the tare@ 011 all 

dralrm~o dlatrlots, rend Olotrlote, or other polltlool 

subQlVlOlOnS or the oounty$ the Asaeesor shall be paid 

ttpa-tltths ot one oent for eaoh Oae Numlrad Dollara 

p;dog the aoseered valw of euoh blatrlota or 8ub- 

. 

TrovldeU thnt in oountlea in whloh the populstlon 

1s not more than rorty-two thOw4nd (43,000) nor lens 

than forty-one t!-.ouaand,--fifty (41,050) inhabitants aooordlrq to the reoedinz Wnlted States Census, the Tax 

hasocmor &all t e pal4 for assoaolng the’ tama, in all 

dralnwe Motriota, road 4lstrlot.o or other polltloal 

aubUlviulOns or the oounty, two (21 oanta ror eaoh on0 

Hundred Dollara (X00 of tho aesesood value of auah 

Uletrioto or subdlols 1 ono# pm~lQoU furthor that swh 

oon?oneatlon as le gnld to the imeasor ahoU be prorata4 tmonr, the ~nrioua drainrice Ulotrlats, ma4 alotrloto an4 other ~olltlonl anbUlvlolonr or the oounty, 

aooonllnr; to the value or the property .aeseoseU la 

each Ulatrlot or othor politlonl aub4lvlalon, an4 for 

assassing the poll tax, five (5) oento for aaoh poll, 

whlo!i shall be paid by the State. The Comlselonere 

court ehall allow the ASsoosor or Taroo auoh sum8 or 

mney to be paid. ncmthly ?rm the County Treasury as 

my be neoossary to pay for olerioal work, taking nmms~- 

mnts and mklng out the tqx roll6 of the oounty, but 

ouoh 0035 60 alloncd to be deduoted iron the amount allow&l tha AWQ3nOr by tho Cmlssloner8 flourt ahall 

not oxoeod the omponsatlon that nay be due the oounfp 

to hlxo for awosalng. 

“It la rurther hareby provide4 that rmn an4 after 

Janwry 1, 1954, in the oouhtlss havlhg a pulatlon 

of mre than rwenty t5ousan4 (70,000) &bltante aaoordlw to the last Dr*Oebl~ ?ed;ral b.*ol, tb* Tax 
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::;r.oruble :s. 1:. :1erzuJ, Jr,, Fnge 4 

Colleotoz ehnll edvnncs to tho Tax ~.c,osnaor, out 

of ?tota taxes colleoted by the “ax Colleotor, mueh 

slms or r,oncy to be ;rlid ~.cokly, 40 my 56 momans'y ta ;I?' t?.Q sa&r!ea 3S 8d(? Te: :,fi~t?~~Or, but 

SW;? EUZJ n>~ll not total, before t’s al:r,u%l tax 

rolls ore subAtte4 by t&n to the COm?trol!.ar of 

I ublic AC”OSnt.3, more In one yenr thor. 6!Vl 0r the 

azti.?tt.s ior oald pear hereinafter ~mvldsd ror. 

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*In oountloa of t?-8 01~:~ last mant!3nca on 

J:tnwr:r 1st or eoob year tk.o Anue53or 0r ta.xao 

c!:sll sub-J t to the Com?trollcr of Rrbllc ‘$xOUDt8 

rnr. county m5.f tor an 0st:c:;nto of ntate roes for a10 

seaalng tame for 0~14 soar, which, lf o;FroveJ by 

said Coucty r.u/?ltor amI ~314 Cor;:tnller of i%bllo 

Acooucto, e?!all authorize the payiwrt Out Or ztate 

toxcs 3f t?;a aalarlnu in the aext paraaragti hereinobovs frovlaeu; ~3: nt tt;e t 120 the ~r53e960r 0r taxre, 

subAt. b:!s tax roils each year, he ah011 be pal4 auoh 

,/-Y belwoe due him from: the :tclte ES ahall be Eetenlned 

by t!:o oalC Cor.?troolier of rublio Aoo ,unta ax3 County 

AuCltor enc? auoh bole.-ce ohnll be :aid out of .Ytate 

taxes ujon Thea warrant or the Comgtrollw of Publlo 

:.coounts drawn upon t’:lo Tax ColLeotor. 

‘It is not the pur,?ooe of thle Xot to ohnnge the 

safssy or T8x Asomssors ae now fixed by law.* 

krtlole 71t;la, Vimcon* Annotated Clrll Ztatutw, 

?rsvlEer that: 

Fcreaftor, G-xmaver the t-or48 *ecseeadr*, *macetwr of tficcn’, *oolleotor~ , *oolleotor of tares’, or 

*tax oolleotor’, (4116 uoctd, elgher 111 ?\rtiolo 71% to 

7;29 lr.clur!va, of Tltilo 122 3r tt:o 1325 ?t?VlS4d !xvll 

:tstutos Jr Tcxro, ! nol-;djr;s 011 nnezdnents thereto, 

ns wcl? nn t>e revise4 ode of liZi, icclctC.!rs till 

t,i :fmkn.-,ts, belr.. 4mwn a* 11-e 1-2.3 ;?evi3aa Clvll 

"tat.Jtez,! of ICXl.:S, s5m sknll be o~?llofiihle t3 64 

:.cz:. t!-~e or.0 .off:ae or ofrloer or aIif301;5or a,:4 colleotor or ttixati, n-C shall be no oonotrUO4 03 to naooznplfeh 

~:.a ob:eot ar.!! ir.tent .9n4 00rcy out th0 >.:rpae or 

‘:cotl ~0 14 ar.4 1.5 0r krtlcla 0, of t:,e ?L:ea conatltutlon, BB ‘tkc sar.0 wtib v.ondsd 311 :?ovembcr 9, 1938.* 

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m3onblo PI. PO ‘imnJ8, Jr., PaGo 8 

It is to be noted that the populctlm of mller 

cow&y ia leas than 20,GOO inhabitanta aocordlnq to the 

lest federnl OQRSCG find t!:.a tax=oPsocGOr-COllCOtO~ iG OOXi- 

;msotcd on a f40 bosln. In this concootlm, it ohould be 

~o!nt.eE ov,t, t%t fats Cue the s~ses~or for his ssnioea 00 

such nre not ;r.ylblb out of the ~enaml rune, but muoh fear 

are payable out OS the t6ee of effiott. 

Artiolc 3937 a~ccltloally prP?ldoe that: 

* . . . Tha Co.mAnolwwmt~ Corlrt shall nllm 

the a.momor of tame suoh 5u:~<c of nomy to be ?ald 

mnthly Iron tke oounty trcclsurp r.s r.-,y ba n4046aarp 

to p”y for olcrionl rork, tskk!~ aene!*a.zo-ts nnd 

nekl%~ out the tax roll?! or %?,Q oou!-Ay, but nuoh GU’pg 

so allowed to be CehoteQ tro?n tko mlount dl0wea to 

th0 06t033or 8s 003.~oc.intion uyn tFa oomlotlon 0r 

nnlcl tnr rolls, ~l'Otttt4fl . .thQ 8lWU3t Gl1OW46 th@ G?8OGmot- by the Co.~;s?~eloner8* Cmrt rdxll not eroestl the 

oon~onentloo thnt gy be dua fho oouty to hlrn for 

4.rsesaln5 . . l w 

hrtiole 39w. emong other tbkip, provlbeat 

The oomlo6f~:n4re~~ Court 3hsll feeuo an ardor 

on th4 county tra~.ocrer oi their owfity t.0 the *.aoecIsor, Car t>o mount due him for aemos1.r.l: tt,n bounty 

tax of t!14!r oour?ty, to bo pnid out of the first r,onnp 

rooeivo~! rrozi tke colleot~~r on the rollo or that yam.- 

The above cuotsd povinio~ mGk68 ft ?e?feotly olser 

where no ::may io eCvenc4C. out of the oounty treseury to th4 

~.'GCX~OF "to 2-r tar olrrioel rmk, tnk!Tc U.~G@SS?lGntG fir.4 

mk!riq out trio tax rolls or the oolintyw, wbloh the Co,mloeiowro~ Court ie cuthdzed to do by hrtlole SW, t?xt the 

86~~~1 rum for vlf?lch t?e ammsnmnt Is ~-(?a oech baar 

thlir po,70rtl3nate purt Wthe coat of tnkiny t!la a:~BQf$U- 

* :iCLtG ar!C nlridnr: out tho ter. rolla or tfb oountp, 

I t'o rosaor, that onoh ooato er4 

th:i6, for 

">ald out or the rim noslop 

: TooeivsC fret the oollcotor on the rolls %f trst yenr.* PI 

. ..e *flret cone*? r4celvoA* 1s mr.4:: 00ih0t4a for en& 

belor?xlnc, to the ree~eotlve fund4 tar w!.loh ths eaacsemnt 

Uaa :xiCa ,:%I for whloh tho amefmor I4 p&l a oom@eion 

a0 ~rovldoe for in oslc Artlolo. 

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460 

mmroblr W. P. Rem, tr,, P8gi 6 . 

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To our mind, It in eqonllg olew tb~.t where aonet 

in the trenoury to the dredlt or the generel fund ie edvanosd 

to the aaso3sor. for the purpoeea enumerated la hrtlolr 3939, 

t?.at said ~enerel fund should, to the extent of tmoh ndvanwccnt, be r0k2burs4a *out 0r thb unit mom reoelvad from 

the 00llcotor on the rolls ot tk8 -+T---daid ;*aar.Suad WllI 

then hove borne lte proportionate pert of ~the aost 02 eeeeerant, beoruee the Vlrst noney reOeiYadm 1s a OompOaitO fund 

proportionately oontrlbutsd to by all funde for abose 

benefit the atmosozent xae tide. Thereforr, your iiS@ quoetion 18 res,?eothrlly nnowerrd in the 8ifiI'ZU3ti+ee . 

hrtlole e326, Vemon*r hnnotatrd clvll Btatotaa, 

reads na follonar 

The offiolal ehorthencl reporter of eaoh 

judlalal~diotrlot in thls Sata and the oftlola 

aborthand reporter ot nny oouuty oourt, either 

olvll or orlx.kc-1 In this Ttcto, shall rooelve a 

- eal:.ry of tvio thoueand one huzdrod dollars per 

annuz-, in &Cltlon to tho oomgonscitlon for treneorlpt fees 88 p-ovldod for ln thie Aot. %ld 

salory ehall bo peld nonthlg by the oomiseioaera’ oourt of the county, out ot tho ge.?erol 

fund or the oounty, upon the oertlrioate or .the 

dlatrlot judge.. rn judlolirl dlstrlota OP thlr 

Stnte ooz2;iose1I of two or more oountles said 

ralerp ehnll be ;lold monthly by the oountlw or 

tho distrlot le praportlon to the nu=bar of reekr 

provided by inn for holffln~ oourt ia t.he reapmatlve oocntieo ln the dlatrlot; provldtd, that in 

II dlotrlot w!:4;*eic in any oountp the tern map dontlnue until tke buslnoce la dlapoesd or, eaoh 

ocunty ahnll pny In pro;ortlon to the tlrie 001.M 

la aotually held ln sooh oounty,. 

lialler County 16 in the Oth Judloial Distriot, 

Mloh 1s OOlll~OE04 ot rmr oo!:nt.~es. Artiolo 2326(d), Vornon's Annotated Clvll Stetutett, provldea the nalary for the 

oliiolol ckol%k:and rogorter In eeab judlolhl dlstrlot oompoml ot four oountlee in this State, whon the populntlon 

of sala iour ooontlee tot,al in the agnrsgate, In exoem oi 

135,000 popu~latlon aowrdlng to the last preoedlng FedwaX 

cen9une nod waioh alono ooastltutbr on0 or taoro ~udloial dia. 

I 
Eonorable Ue P. Eonno, Jr., Peglo 7 

tr lo ts l The oountles Ooiqmaliq the Qth’JudloInl Metriot 

6re i*lk~ San JuOiIlt0~ Xont~ozxwy, rind Uller Countlas. 

Ike total popuLctl~m of tho four oountlas ‘la 1048 thaB 

l:;O,O::O lnhnbltanto; themfore, Art1014 szm(a) , *upra, doon 

not aa?ly to the Qth’Sud?clal Dl4tSlOt with refetimioe to th4 

ohiry or the ~offlolal ehorthrsd repoxtar~ 

56 are of the oplnlon that ;rtlolo 2326, eupra, $4 

e:plIceble with rerorbnoa to the aolarp OS the ofiloial shorthar3 re;ortcr of the Oth Jud?alal Xa$rIot, u;hich 1aoluUer 

‘;‘dnCr c0I3d.y~ 6Ed the Btdt%te 8~p6OirgbCllY pOYidBf3 that the 

oo.zpxaatlon : of the oi’il~lal ghortlyiacd reporter ehoil Abe aalc 

out oi tte’ &nerkl fund.: ,\lso,; ApZole g%3(s) provideit tor 

06rt:dir1 exp?.?iEO~ Cd tke p)mXXr ,Of 2,ayzent thereof to otfidlal 

~!:orthm:d roportora six! G@ctg of’iiolel akorthand re~tii3rm 

or t!;e dietriot oourts of th3 State of Taxas, oonpoaad of 

nore then one county, FE& thi4 statute ala0 provldeei that ruoh 

expxm5 shall be psld~ out ‘or the geaeral aa. 

Tharefore,, you; are rogpeogfully, advleed ‘that the 

salary or the ofilolal shorthand re>ortor aunt be paid ram 

tte cenoral fund and no part of tho muno eon ho 14g4lly ohergrd 

to th4 &my fund. 

Truatlng that.~$,ho fmegolng fully anmmn your inWry, we or*