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OFFICE OFTHEAWRNEY QENERALOFTEXAS 

AUSTIN 
Honorable S. B. Buchanan, Jr., Page 2 

of said county are compensated on a fee basis. 

Articles 3S96 and 9897, Vernonls Civil Statutes, read 

as follows: 

"Art. 3S96. (3S94) To keep accounts - 

Each district, county and precinct 

Officer shall k88p a COrJT8Ct statement of 

all f88S earned by him and all sums ooming 

into his hands as deposits ror 0ost8, tocg?ther with all trust runds placed in the 

registry ot the oourt, tees or orrloe and 

oommlas5.on8lnabookorlnbookatobe , 

provided him for that purpose, in whlah 

the oifleer, at the tlzae when euoh aepoalts 

are made or swh tees au6 aodwl8~ are 

ea.3medanduheneayorallofsu0hrunds 

crhau ooM.blto hlehanae, eballaoterthe 

wme~ end it 8hau be the quty or the aoanty audltor in ~ouutles bartag a oowty emUtorto ammallyexadnetheboo&an~ 

accounts or awh orfloam and to report 

hi8 filld%U@ t0 th8 l&8* SU6OeO6iIQ &lWl& 

Jary or dietriot ouart. In ooumtlee hating no oounty auditor, it shall be the duty 

of the C6mmteeiowra*~ Court to make the oxamination of sdd books and aaaot~&s or 

hare the samemade and to mako'report to 

the grand Jury as hera%nabove provided. 

*Art. SSO'I. (3695) Swora stateme& ~- 

Eaah dietriet, aeunty and preoiwt 

offleer, at the olose OS each fissal rear 

(Deeember Slst) &all make to the dUJtrlet 

cart of the county In uhieh he remidea a 

shorn statement in tripli8ata (on forms 

deelgwd and approved by the State Aaditor) 

a copy of whioh stat-t shall be iosrarded 

to th8 state Auditor by the olerk 0r th8 

dietriot uourt of said oorrnty within thirty 

(so) days arter the &me hae been riled in 

his ofrioe, and one oopy to be filed with 

the eoaaty aaditor, if any; otherwise said 

oopy shall be Wled with bh8~Gommlesion8rer 

cmlrt. Said report #hall show the amount 

0s~ all feea, &mmissioas and aompensatioma 

wbatemr earned by mid orilcer Dada the 
Honorable S. B. Buchanan, Jr., Page 3 

fiscal year; and secondly, shall show the 

amount of fees, commissions and conqensations collected by him during the fiscal 

year; thirdly, said report shall contain 

an itemized statement of all fees, cora&.sSiOnS and COinpenSatiOnS 8rGm8d during the 

fiscal year which were not collected, together with the name of the party owing 

said fees, commissions and compensations. 

Said report shall be filed not later 

than February 1st fOuOUing the OlOS8 Of 

the f18aa.l yeta and for eaoh day after 

said date that said report remains not 

filed, said officer shall he liable to a 

penalty of Twenty Five ($85.00) Dollars, 

uhIoh may be reuorered by the county in 

a wit brought for such pareses, and In 

addftlon Said offifwr s&all be subjeot 

to reatov~l from aSfloe.* 

The last two paragraphs 0s A&la18 sf3m1, lfermn~s 

Revised civil statutes, r8adzaS followsr 

The wmpensatlbnq,lIaktatIons as(L 

- h8ZWti fixed in. this AOt iot 

0lrIoers shall Inala& and apply to all 

0fri68~.~ti~~ah8~inin haohand 

every oounty of this aate, and It Is 

hereby de&wed to &I tbs ~te&Ion of the 

Legislature that the pxovIslons of this 

hot shall apply to eaoh or 8aia 0irIa9rsi 

and anysp8eIaLor general law Isoosslstent 

with the provIsion hereof is hereby exm8881y repealed In so far as the same BleJ 

be Inoonsistent with this Bat. 

Vhe oompensatIoa, lImitationi and 

maxsmlins bereln fiX86 shall also tip&y trs 

au r88S and oORIp8M%tiOE VIhatSO8V8r 001- 

lected by said orrloers in their 0rriOial 

capaoity, whether aOCOllatabl8 as r888 af 

OffiC8 ander the present law, and any law, 

general or sgeoial, to the oontrary IS 

hereby expressly repealed. The only kind 

and charaater 0s oompemation ex8mpt from 

the provlslons of this A& shall be rewards 

reueivsd by sheriffs for apprehesaion 0s 
Honorable S. 8. Buchanan, Jr. Page 4 

criminals or fugitives from justice and 

for the recovery of stolen property, and 

moneys received by County Judges and Justices of the Peace for performing marriage 

ceremonies, which sum shall not be accountable for and not required to be reported as fees of orfice." 

It appears that the terms of the fast’above 4uof8d 

article are inclusive to the extent that 5.u Order for f888 to 

be exempted thereunder, they must be specliloally exoluded. 

III th8 OaS8 Or xi&Ou V. wV8StOZI cOU#tty (8Up. ct. 

or Tex.. lOS.l.), 226 S. 8. 547, Galveston C3ounty euedthe appellant to rewrer oertaiu f888 and aom~~Issions reoeIred by him as 

Tax ALssesaor and Colleotor of &ilvestoa Qouuty, who alw parformed the duties of Aaseasor and Colleotor for brainage dIstrlet for rhleh ~~..se~les he m30it8a a ~eoapensatIon for 

rhioh l!eOOY8ry was &&at. TheQourt, ineonsideringthe $ase, 

wnqmred the artleles phder rlrioh eoqpensatIm is allowed to 

Tax Asseswrs and Collootors for their senleeb 'In aasessIng and 

oollectlng taxes 0s bralags districts to th8 artiole ima& uBioh 

-the Tax Asseawr cud Oolleotor or the aounty.may be de8Idnsted 

Assessor aud Colleotor for an Independent ash001 diatriat, aud 

reoelte in rmarn r0i asting as such aertaln eommlssIons. The 

-Court COnSidaZed bitFlatiOSS Ur$siag uuder each artI618 with res- 

'peat to aooouutability 6s eomuissiess r’eaOir8d tbieretmder to be 

0olPpletely andlogourr. The Qourt aited the ease 0r Ellis Gounty 

v'. Thompson, 06 6. w. 49, qtmting rroa suoh~oase in the folleuins 109gwe: 

=The phrase *rws or all kfnb8* smbraoea 

every l&ad of eompensatloa allowed by law to 

a clerk d th8 eOW&y CO-, ~eSS'OXoOpfe6 

by so~~~p~isloi 0s the statute * * ,* The 

e~asptlens are so definite that bp i.~~lIeatiou all f888 not mentioned iu the exaeptIons 

are excluded thereirO& aad tb8reby in&laded 

within the requiresmut oi the sot? 

In Viea 0r the iOr8gOing statutes,~ you are respectfully 

advised that It is th8 opinion of this Department that the above 

mentioned eompeasation reaaired buy th8 Tax Aas8ssor-Colleotor for 

preparing tax crertiiloates issued at the reqaest,of abstraot QOmpdes mst'be aooppanted ror aa rees of orrm. 
Honorable 5. B. Buchanan, Jr., Page-5 

Trusting that the foregoing fully answers your inquiry, we reilein 

Yours very truly 

ATlQRNEYCENEXAL. OF TZXAS 

AW:RS 

ATTORNEY GEXERAL OF TEXXS