OFFICR OF THE ATTORNEY GENERAL OF TEXAS AUSTIN 11

Honorable H. C. Neavss county hudltor, wayaon county ghoraan, Tsxar
Dear Sir:

**We**aoknowledgs r60 ia part, M **r0liw8:** letter, nhloh reada,

rtalnlng to the above qwrtlonz

"'TO ALL COUNTY TAX lessors-COtiTORS
"'SUBJECT: DIeposition or the 254 **oollsoted rrom**  Agent for Certlrioata or Tltls and Retained **by** the Aseesaors-Colleotore or Taxes a8 Designated Agent.1

**E&orable B-.**  **Gr ‘** **l&vaa, page**  **2 -,** **3**HOnorable R, C; Heaves, pwe 5

**have** deposl$ed this fund. Disbgrsem4nts may **be Blade**  **iTom** thin fUyl by $‘ou’ior,~the pWpo80 et pqing expense8 neoaa~aaryto 

### erriaientiy pei-forcthe 

### butler required

### br youin tbg t%rt$tioate o? Title Aat. %%I reallw that fina numbaX Of.#IJMll~OOUU~i48 there ls$ot aufiiaient title business$s~ra;t the employment of a full-tM8 olerk. staXtO88,it f8 8%&48t4d that; th4 Olerk assi@.Md these dut.248be pafd prOp0rtiOnately on a part-time basin **rron** title k~iae awl,the remainder of the sal- 'arp be paid out ~oiother 

### if3080r **four** ,0rrw4. **w!Wu raqueet**  **that an**  **aaourato** record be maln$alned: by you of all moei+ #nd &i~bur~em@nte Uider th8 **Sert5rioat.e of**  **Tit&o Bill.**  **En** 

### this oonneQtlo9. we re~qqtmt

that rotietalntain

'reOoXd6

Ofdiebux8emnt* UAd8x the ~0110wSn~ 

### aoooiintsr iHonorable R. C. Neaves, page 4 /

exaeed 'theretained amoulitsactually 08 deposit. *c'Phebalanoes on hand at tha:end 41 eaajaquarter msy b&retained until iaHhef,nirtide. At the **pre** sent time, it is our lstentipn to olose such aooounts on Deaember 51 ofaaob year, wlththe bal.anoe61%hand at that time to b9 reportad and transal.tted to the .State rtk@rap PepeZtment .?or NptUttt **to** 

### the State Highway lM4&.
"cT~~Depart08it requests that @.l ~deptltfeeemployed by god handUn& Certifioates of Title be bonded .ancthatthe bonapm4iuatlbe paid feo*thlsfund,the **bond8 beln$**  **r0tdn8a &**  

### y&u- **QO6SW$diC+O.'** ***** ***** ******~Bonor~bleH. 4. Neaves, page 5 :
i ;

returned to.tha oounty tax assessor-qolleotore **by** this Department aftEer:theeourt deoieion holding that this **Depsrtmnt** had no interest in suah reestw
Subsequently, lntha oase of State v. Glass, 161 5. **W.** (Zd) 296, rehearlngdenfea Santiary

### 83, 1943, wrlt 

### of errorrefqrd, the Court of Oivll Appeals held that the assessor and oolleotor of taxes ia diache,rglIig the 

### dutgea requited of him uuder the Certiiloate OS %tlr 

### hot Se not ~lsohairging any dub ties pertainlug to any separite agenpy or orfloe,‘but that all such duties required of hia are~##v@ ,3&s to the offloe of assessor a& @e8 

### autkesadded by the statu;, eat-orof tams;, and that such fqw~ewere to bs~aooouated for **byJr,&&to** 

### the 

### oountfIn the

their 

### aedctrlea.

: _...Ronorable R'.C. Naavee.,pb&e 6I3

Honorable R. C. Beams, p~fge7

agalust Fox, its Tax **Aaeeaeol?,**for salaries paid by Fox to his d8putlee rpr the years.1990 to 1986. The deputies wara paid from fees of orfloe oolleoted br 

### Fox. At the trial it was oontended by the oouhty 

### that the Tax Ae%eusor was not entitled to oredlt ior the ualarlee paid to da#utles baoause ha did not rpakeapplloatlon to the oomlssionera* oourtfor authority to appoint deputlea and the oomuWrrlonersg court had not granted auah autbDrlty aa required by statute. See A&l01s b909, supra. The Oou@t aontinuadr 1 . l* * * War does it appear that.the aomvleelonere' **oourti,** at any time during said parlod, entered an order fixing %he number of **deputies** 

### to k **,appointea** 

### 01: rixw 

### ‘%he.

aimuntof their *alarlea; **aa the**  **etatute** pre8orib~a. The 0ountJr i.uLnrlst*

**that, beoauea** **the** ourrqnt **statutory** pro- 'visionsfa the various reapecftastated wore 

### not met,lroxis not entitled to the aredlt dlafmed br him, tid that the ~auau r#.alaed by him, 09 aoyp$mor said salaries, are unfawfally retained.

**The Oourt**  **rule&t**

**.,.. ..~...~** 

**,,, ~.,.,**  **..> .~..~..**  **.~..~.,.. .**  **. ~,,.,**  **:..**

**.~ .,,~:ir&y.;)** 

**:,<I,& _..),** 

**s ‘** **.:..~, ^~.**  **., ,i** 
** * * Aaaumlng tha$ the oorleelonsz@ oourt , in auditiog aad settltag the aseountm of Fox, ap-- preved-the ammet 

### 0r aalarlecl paid by iy.mto his

provisions or 

### the statute rogerding the appfida**tion** ror authority to appaiat &putl6+6 ,wae lntenaod by the Iaglleluture to be a 

### 005aitiOApri@sd&nt 

### ts the tax oo~eotor 

### el4iMiAg orodit, ao 

### a matter 

### Of ri&t, ror salaries p.da hia dep@tiee,-we are furthor eatliifled that 

### thoseprotlelon6 were 

### not It40 tended to “p”

rate as a oonaltlon reueaent to the exerafee o power by Thoroelraireonera* P court to a$prove the amounter ealarfom paid by 

### the tirr

### OoLleotor rrom the feea of ottioe aol&eoted by hLm, **and** to allow him credit therefor. 60 iar as the aotion or the oommh?eionere* ooet In deln&~t’hls is OOAoernod; the **previous** laek of authority ln the tax aolleotor, In rospeot to said tmlariea, would be lnmlat0r1al. kifirmtlvo action in this **reepeot,** by the aoumlsaioners* aoultt.as suah, would bindHonorable H4 0. Xeaves , @a@e 8,



## g&~ .v. ‘Oa*nes,

106 ’9. a, (&id)

SW,waa,a aotion on’ 

### beheir 0) wgiron 0ougty~againat 

### $%rro~ratar :eherirr to reooveg certain sum pald.,,by him and aertain ieee retained by him ae de**auotion8.~** Rae or **the oauee** al **aotlon** uae~based tlpoq)EOO paid.. a depot~palwrif$~,:

*While **the deputation**  **reeord8 40**  not ~showhis appoint-at arid the **falnutsah** of the oomnirs~anerlr* **court do**  **net,. reveal**  **WY o,rder.** **i+ing** hle oompeneatlon j thi8 .‘SQIU

was ala&at&I 4::**a dedwtlon**  in

:

.

_- J,:‘:.,

t taking $t#t~&mrrideratioa that the .rees~o&leOted wore actually '

spent ror th+ **parpee** ~~iatina0a .by**the Es,giel.aWre,**  **that** 

### the aseessOrioOlleotbr~or'tatea,act~ in good raSth and 

### did not prorlt, Or~~se& to,prorlti Dr his a?te, iialn,l.aw,aa~ well as firgoad ooasixl~no~e apd ralr dealI%,, authorleed to ra!iil saoh erpenditctxeti

tide by thcas8ess+ot 

### and oolleator f3ftaxer in' adn&nist&ring~~the~WOtor Ber$llYoate or TitZe dot. Ymuyi very truly