### OFFICEOF THE ArCORNEY GENERALOF

### TEXAS

Fonornble Fe P. Remlo, tr. CoantyAuditor 3lller county kqstend, Texas Soor31a

Eoue

### bwdEn of expn8e whloh it bears. *In the 

### rim 21~~00,

### reef3 r0rassess -Ii-= taxes are borne by the benerel Fund. Brm t o aoqountlng 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.,Pago8

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 

### t0alltherLUd8.

/ i i



### , i i


### 1 ThcrerorO,by tho sane 

### tokenthnt oo6t ot oolleotine taxoa lo borne by ell tha runde thot repoaivo bszsrit fron suoh oollaat~ona, whyshould not, and why 

### oen net, the ooet OSaasraslng taxeo be born. by 011 those funds in&sad oil oharclng thst oont to ths General fund whloh moalves only a acurl ~ort;on 

### ortte benefit?

“Our prsasnt praotlos 

### ia to advanoe the 

### asaeooor 

### run&o with wkloh to 

### beartbs ooet 

### or noeaoalng, and 

### IIt the end 

### or the yoor, 

### payhln the 

### ameren0e betwasn 

### mt4 due his ccd the amountadvcnaea. This La taicen 

### ironthe Geneml Tund, amountln~ in 1939 to !W3SSend 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 Tapmantor a Juror 

### C!hOUld OOZI6 rAVEi th0JUI?y

md, iOr both 

### OOfItO (Ire brinitalycOUTtOOBt8 l 

### 18 it legal to ohsrgb thlr oost to ths Jury Food?*

I Art1010 3933, Vernon*8 Annotated Clrll ntatutrr, naar 08 

### r0ii0w28r

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

### whlohshall be eetlzistad an the total value at tho ?ro?crty a~~~ensb4 OSfollowat For nsatatalng thwStab andCswtp Texo8 oa all au:8 ror 

### ths first TwoXllllqn Dollcn (~2,000,030) or leas, five (0) omts ror raol: On0!?undred3ollsrs (:loo) 

### or prfqorty 

### tm~tmmd. Onall RU:Uin exoeno oi 'a;0 ::llLlon riollars (?2,000 000) and 

### leae,thanFiw 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 WSP. Berma, Jr., Page S

two an4 one-fourth (2a) oents on eaoh OneRun4red 

### ~orlare($lOO), 

### provided, that la 

### OOwtle6 lh whloh the po~ulatlon doas not exooed twelve thounMb, five hunersd (12,500) lnhabltantb, the mseneor shall re

### oelvoon all U~ZSror the flrat Four 

### xllllon Dollar8 (:4,000,000), tho aurnof five (S) oento for oaoh One HundredDollars ($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@ 011all dralrm~o dlatrlots, rend Olotrlote, or other polltlool subQlVlOlOnSor the oounty$ the Asaeesor 

### shall be paid ttpa-tltths ot one oent for 

### eaoh Oae 

### NumlradDollara 

### p;dog the 

### aoseered valw 

### of euoh 

### blatrlota or 8ub-

. TrovldeU thnt in oountlea in whlohthe populstlon 1s 

### notmore than rorty-two 

### thOw4nd (43,000) nor lens than forty-one 

### t!-.ouaand,--fifty (41,050) inhabitants ao

### oordlrqto the reoedinz Wnlted States Census, **the** 

### Tax hasocmor &all 

### te 

### pal4 for assoaolng the’ 

### tama, in all dralnwe Motriota, road 4lstrlot.o or other polltloal aubUlviulOns 

### orthe oounty, two (21 oanta ror eaoh on0 HundredDollara 

### (X00 of tho aesesood value of auah Uletrioto or subdlols 1ono# pm~lQoU 

### furthor that swh oon?oneatlon as le gnld to the imeasor ahoU be 

### prorata4 tmonr,the ~nrioua drainrice Ulotrlats, ma4 alotrloto an4other ~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 

### aaohpoll, whlo!i shall be paid by the State. The Comlselonere court ehall allow the ASsoosor or 

### Taroo auoh sum8

### or mney 

### tobe paid.

### ncmthly?rm the 

### CountyTreasury as my be neoossary 

### to pay 

### for olerioal work, 

### takingnmms~- mnts andmklng 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 duethe oounfp to hlxofor 

### awosalng.

“It la 

### rurtherhareby 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* TaxI

. 

## 458

::;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,oncyto be ;rlid 

### ~.cokly, 40 my 56 momans'y ta ;I?'

**t?.Q** 

### sa&r!ea 3S 8d(?Te: :,fi~t?~~Or, 

### but **SW;?** EUZJn>~ll not total, before t’s al:r,u%l tax rolls ore subAtte4 by t&n to the COm?trol!.ar of Iublic AC”OSnt.3, more In one yenr thor. 6!Vl **0r** the **azti.?tt.s** ior oald pear hereinafter ~mvldsd ror.

. *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, nswcl? nn t>e revise4ode 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 sknllbe o~?llofiihle t3 64
**:.cz:.** 

### t!-~e

**or.0** 

### .off:ae or ofrloer **or** aIif301;5ora,: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‘tkcsar.0 wtib v.ondsd 311:?ovembcr 9, 1938.* .

## t cl

-- 1 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** muohfear 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:~<cof 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 %?,Qoou!-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?8OG**  mot-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 ,:%Ifor whloh tho amefmor I4 p&l a oom@eion a0 ~rovldoe for in oslc Artlolo.

,-

## 460

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

. I

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**  

### thbunit mom reoelvad 

### from the 00llcotor on the rolls ot tk8 ;*aar. -+T---daid 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@ quoe

### tion18 res,?eothrlly 

### nnowerrd in the 8ifiI'ZU3ti+ee

.



### hrtlolee326,Vemon*r hnnotatrd clvllBtatotaa, reads 

### nafollonar

The offiolal ehorthencl 

### reporter of eaoh judlalal~diotrlot in 

### thls Sata and the oftlola aborthand reporter ot nnyoouuty oourt, 

### either olvll or orlx.kc-1 In this 

### Ttcto, 

### shallrooelve 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 

### lnthe dlatrlot; 

### provldtd, 

### thatin II dlotrlot w!:4;*eic in any oountp the tern map dontlnue until tke 

### buslnocela dlapoesd 

### or,eaoh ocunty ahnll pny 

### In 

### pro;ortlon to 

### thetlrie

001.M la aotually held 

### ln soohoounty,. lialler County 16 in the Oth Judloial Distriot, Mloh 

### 1s **OOlll~OE04 ot**  rmr oo!:nt.~es. Artiolo 2326(d), 

### Vor

### non's Annotated 

### ClvllStetutett, 

### provldea the nalary 

### for the 

### oliiolol ckol%k:and rogorter 

### Ineeab judlolhl dlstrlot oompoml ot four oountlee in this State, whon the populntlon of sala iour ooontlee tot,al 

### inthe agnrsgate, In exoem oi 135,000 popu~latlon aowrdlng to the last preoedlng 

### FedwaX cen9unenodwaioh alono ooastltutbr on0 or taoro ~udloial dia. 

### IEonorable Ue P. Eonno, Jr., Peglo 7

trlots l 

### Theoountles Ooiqmaliq the Qth’JudloInl Metriot 6re i*lk~

### San JuOiIlt0~Xont~ozxwy, rindUller Countlas. Ike total popuLctl~m of tho 

### four oountlas ‘la 1048 

### thaB l:;O,O::Olnhnbltanto; 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 shorthar3re;ortcr of the 

### Oth Jud?alal Xa$rIot, u;hich 1aoluUer



### ‘;‘dnCrc0I3d.y~6Edthe Btdt%te8~p6OirgbCllY pOYidBf3

that the oo.zpxaatlon :of the oi’il~lal ghortlyiacd reporter 

### ehoil Abeaalc 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!;edietriot 

### oourts of th3 State of Taxas, oonpoaad of nore then one county, FE& thi4 

### statute ala0 provldeei 

### that ruoh expxm5 shall be psld~out 

### ‘orthe 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 munoeon ho 14g4lly ohergrd to th4 &my fund.

Truatlng 

### that.~$,ho

### fmegolng fully anmmn your inWry, we or*