‘
_. -.

..

OFFICE OFTHEAWRNEY QENERALOFTEXAS
AUSTINHonorable 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, to**cg?ther** with all **trust** runds placed in the **registry ot**  the oourt, tees or orrloe and oommlas5.on8lnabookorlnbookatobe

, provided him for that purpose, inwhlah the oifleer, at the tlzaewhen euoh aepoalts are made 

### orswh tees au6 aodwl8~ are **ea.3medanduheneayorallofsu0hrunds** 

### crhauooM.blto hlehanae, eballaoterthe 

## wme~ end it 

## 8haubethequty

ortheaoanty**audltor** 

## in **~ouutles** 

## bartag **a**

## oowtyemUtorto 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 tomako'report to the grand Jury as hera%nabove provided.

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

### aeuntyand preoiwt 

### offleer,at the olose OS each fissal rear (Deeember Slst) &all make to the dUJtrlet cart of the county Inuhieh he remidea a shorn statement in tripli8ata (on forms 

### deelgwd and approved 

### bythe State Aaditor)
a copy ofwhioh stat-t shall be **iosrarded** to th8 state Auditor by the olerk 0r th8 dietriot uourt of said oorrntywithin 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 beWled with bh8~Gommlesion8rer cmlrt. Said 

### report#hallshow the amount 0s~all feea, &mmissioas and aompensatioma wbatemr earned by mid orilcer Dada theHonorable 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 COinpenSatiOnS8rGm8d during the fiscal year whichwere 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.lyeta and for eaoh day after said date that saidreport remains 

### not filed, said officer shall he liable to a 

### penaltyofTwenty

### 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~lfrom aSfloe.*


### Thelasttwo

### paragraphs0sA&la18 sf3m1, lfermn~s Revisedcivil 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 maxsmlinsbereln fiX86 shall also tip&y trs au r88S and oORIp8M%tiOE VIhatSO8V8r001- lected **by** said orrloers in their

## 0rriOial capaoity, whether aOCOllatabl8

### asr888 

### 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 

### provlslonsof this A& shall be

### rewards reueivsd by sheriffs for apprehesaion 0sHonorable 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.uOrder for f888 to be exempted thereunder, theymust be specliloally exoluded.

IIIth8 OaS8 Or xi&Ou V. wV8StOZI cOU#tty(8Up. ct. 

## orTex.. lOS.l.), 226 S. 8. 547, Galveston C3ountyeuedthe appellant to rewrer oertaiu f888 and aom~~IssionsreoeIred 

### byhim as Tax ALssesaorand 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!eOOY8rywas 

### &&at. TheQourt, ineonsideringthe $ase, wnqmred the artleles phder rlrioheoqpensatIm is allowed to Tax Asseswrs and Collootors for their senleeb 'InaasessIng and **oollectlng taxes**  0s **bralags districts**  **to th8**  **artiole** ima& **uBioh** -theTax Asseawr cud Oolleotor or the aounty.may be de8Idnsted Assessor aud Colleotor for an Independent ash001 diatriat, aud reoelte in **rmarn** r0i asting as such aertaln eommlssIons. The -Court COnSidaZed bitFlatiOSSUr$siag uuder each artI618 with res- 'peatto aooouutability 6s eomuissiess r’eaOir8d tbieretmdertobe 0olPpletelyandlogourr. The Qourt aited the ease 0r Ellis Gounty v'.Thompson, 06 6.w. 49, qtmting rroa suoh~oase in the folleuins 109gwe:
=Thephrase *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 thisDepartment that the above mentioned eompeasation reaaired buyth8 TaxAas8ssor-Colleotor 

## for preparing tax crertiiloatesissued at the reqaest,of abstraot QOmpdes mst'be aooppantedror 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 OFTEXXS