OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN

Honorable a. Siiintion~ county **Auds.tor**

You* request tar 0 aaremly oonaidersdby this 

### yourraqwet @a iollcxzar

***A** 00unty

### orri ' ealary syateiu,

iale
on his

oounty ofiicers have been

ee January 1, 1936, oompanwhen the ofoi AZtiols 39128,Vernonva Annotated

, reada as followd,r

11 oounties

### or thie State ooataining e population of leas than one hundred and ainaty thousa'iid

(190,000)inhabitanta acaosding to the lcet 2reoediq Pedorel Ceneue where- -. in the oounty or praolnat officersare oompsnsated on a salarybasis under the provialons or thlr hot, there shall be oretited a Pnd to beHonorable C. SInmona, page 2



### knOm”t~the 

### *orriorr8* **snhrg** 

### Ipund 0r **Oouuty,** Texas.* jiuahfund shallbe kept aeparatm

### andapart froa ~11 other oounty tinda~, and shall be held and diebureed for the pur- 

### ~088or piying thee~Iarie8

### 0r 0rri09r8an4 the salaries or 

### deputleta, araletanta and olerks
or orrtoerswho ass drawinga salary tram said 

### rti under the ~rovi~~lona 

### or thl8 kot. and to pay the authorl%ed ex~enee~ 

### 0r~udp 0irl0ed SuOh fund shall be deposited j.n the Oounty &.- pository and &all be yroteoted to the aaam eztent aa 

### other Oountp fu~&r.~ (Undersooringourr)

It will be noted that the authorized ex n e otfioe in salary oouutleeare ts be paid from th&%fr~ salaryrund.

Section 5 or Art1010 3912e,Vernonts Annotated Texas Civil **Statutes, reada**  **as** tollowar

mission was due to negleot on the part or the 

### orri0er ohargedwith the reeponsiblllty

### 0r colleotiag mane, the amount of such fee 

### or oozmniaoion shall be deduoted fromtha salary 

### 0r suoh 

### 0rri00r. Berore any suoh deduotlon, ie made, the Co@.ieaioners* Court shall furnish euoh ofrloerwith an itemized atatenent ot the unoolleotedtees with which hla acoouut la to,be oharged,and shall notify such orrloer af the time and place **for** a hearing on mime, to determinewhether suoh Oifioerwas guilty
or negligence,which time for hearing shall be at least ten days eubeequentto the date 02 notloe. **Unless** en orrlcer is ohargad by lawwith the meponslbllltpor oolleotlng fees, the Conmiesfoners Court,shall not in any event make any deduotions from the authorized salary of auoh officer." (Underaooringours)EIonorable C. Simmons, page 3

Seotion (b) of Article 3899, Vernon's Annotated Texas Civil Statutes, reade a8 rollons;

"(b) Each offfoer named in thir tit, where he reoeivee a salary a8 oompecsatlonforhia eervlae8. shall be empoweredand permf.tted to purohaee and bare oharged to hi8 oounty all reasonable expensesneoesaary la the proper and Legal aonduet 

### orhi8 

### 0rri08, premiuma on 

### orrlcials~ bonds, premium on fire,burglary, thert, robbery lneuranee proteoting pub110 rum38 and in01udi1~the co& Or

rTreasurer, only RB

... . ....sa..+

Ye resldenoemay, upon the wrltten and-sworn applicationof the Shariif stating the naeaaeity therefor purchase equipment tar a bureau of crlmlnal ldentlrloation, such ae oamera8, ilnger print ,OaxUe,inks, ohemioalr,miorosoopea, radio end laboratory equipment, filing oarda, filing oablnete,taer'gae and other equlpment in keepingwith the eyeten In u8e bF the.Department
or **Publio safety**  **of** this State, or the Unit.6 State8 Pepartment or Justlae and/or **Bureau** Qf Criminal IdentifloeMon.
*&oh purohaeer shall bs made by eaoh officer, when allowed. only by raclulsitl **by** the **County Auditor,**  **lf** any. t gni&;;n..r w;v;u;~

Y missioners' Court. Xaoh officer ehall, at the olose of eaoh month of filetenure of office.make an itemized and sworn report of all approved exxxnses Inourred by him and oherged to hi6 oounty, accomDanying such renort with involoee oovarlogouch purchases and **raquisitiona** Issued by him in support of shah report. If euoh SX-Honorable C. Si-mmon~, page 4

pox&es be inourred in conneotlonwlth any parthxl.lar

WAae,

### swh report #ha13name euoh case. Such report, lnroioea and requiettlona ‘shallbe oubjeot to the audit **oi** the Oounty **Auditor, ff**  nny, otherwiooby the Oozamkeaionerr* Court, and ifsIt eppearslthatmy itemww not lnourrlrd by suoh offleer, or,thatsuoh itea wae not a neaea" sary 

### or legal 6xpe~e of ewh'oiiiaa, or purahaa- ed upon proper requialtlon,euoh itam shall be by aaid CountyAuditor or oourt rejeoted, in whiob aaae the payment of euah itemmay be adjudioated in any court ot oompetent jurisdiotion. All such approved &alms and aooounts shall be paid 

### rroathe orri0Ora*Salory Pund 

### unlOsaOthWWise providedherein.

+fhe Commisaionsrs'Court or ths amnty af the Sheriff’s residencemay, upon the written and .morn applioationof suah 

### offioer, atatlng the neeesalty theraZor, allow one 

### or more automobiloa to be used by the 3herirf in the dieoharge of officialbueinees, whlah, if purohased by the county shall be bought in the manner preaorlbedby law for the purchase ot suppliesand paid ior out of the General l%nd of the oounty an& they shall be reported and paid in the acme 

### rtanner

a6 herein provided for other expeneee.
Where the automobile or automoblleeare owned by the Sheriff or hie Deputies, they shallbe allowed four (40) oonte **ror** eaoh rail0traveled in the disoharge of oftfolal busineaa,which num shall aover all expenses or the ma1ntenanoe, depreciation and operation of euoh automobile. 8uoh mileage shallbe **reported** and pafd ia the @amemanner preeorfbed for other allowable expensea under the proviafoneof this eection. No automobile ehall be allowed for any Deputy Sheriff exoept thoas regularly employod in outside **work.** It shall be the duty of the County Auditor, ii’ any, otherwise the Oom&seionere* Court, to cheek the speedometerreading
or eaoh or s&id automobilee, Ownedby the **OOUntY** once eachmonth and to keep a pub110 reoord thereofin0 automobile owned by the oounty shall be used for any private purpos6. As amendedAote 1933, 43rd Leg- P* 734, ah. 220, seotion 41 Aots 1935, 44th Leg., P= 718, oh. 311, a8otlOn 1; zts 1935, 44th Leg., 2nd C. S., p* 1762, ch. 465, seotion 11; -iots1937, 45th Leg., PO 1340, oh. 498, section 1.” (‘Jnderscorfw3 ours)Honorable a. Simmons, page 5

Articlee 3896, 3897 and 3898,Vernon’sAnnotated Civil Statute*, reab a8 

### roliour~t

"Art.3896.To **keep aooountm** 
“Each dlstriot, county and preoinot orrioer 

### shallkeep a 

### correet atsteaeptof all fees earned by him and all suma coming into hia hand6 as deposits **for** eoete, together with all trust funds plaoed in the reglatry or the court, tees or office and coiumiaaionr

in a book or in book6 to **be** provided him for that purpoae in rhioh the ofricer,at the time when such degoalta are made **or** euoh fees and oodsoione are earned and when any or all of such f’unds shall taomeinto hiia hands, shall enter the same1 and It shall he the duty of the oounty auditor in oountieshaving a oounty euditor to annually examinethe booka and accounts of ewh otfioers and to report his flndinga to the next suooeedinggrand jury 

### ordistriat court. In oountleo having no oounty auditor, ft shall be the duty of the Commissioners’ Court to make the examinationor said books and aecouuts or have the earns made and to make report to the grand jury as herelaaboveprovided.*



### ‘Art.3897.Sworn otatement


### *Eachdilrtrict,

oounty and preolnct officer, at the close of each fiecal year (December 3lat) aball make to the dietrict oourt of the county in whioh he resides a sworn etiateweat in trlplioate ton 

### formadeeigned and approved by the State rudltor) a copy of which statement shell be rorwarded to the Stnte Xuditor by the olerk of the dietriot oourt of eaid county within thirty (30)day8 alter the same har been filed in his orrloe, and one copy to be riledwith the county auditor, it any; otberwiae said oopy shall be filed with the OoauaiaeionersV Court. Said report shall show the amount of all rees, commlaelone and oompeneationewhatever earned by eaid orficer during the fleoal year; and eeoondly, ehall show the 

### amOunt of fees, 

### Oor;lmisSiona and oompeneatlone collectedby him during the fiscaliionorable C. SimmoM, page 6

peari thirdly, raid report shall contain an itemized state::aant

or all fees, oommiaoions and oonpsnsations earned durl~ the fiscal year whloh were not oolleoted, Logethexwith the name or the party owing 

### saidtees, 

### tolm~ltr~i~n~

anaocmpefk3ationr.6aid report &all be 

### rilednot’ 

### laterthan February let rolloting the cloeo 0r the ri5083~ year and for eaoh dey arter said date that eela report resmins not riled, said orrioer shall be liabla to e pebalty of T@enty Blvs ($25.00)Dollars, whioh may be recoveredby the oountp ln a **cult** brought for such purpc8ts, and in addition said officer shall be subjeot to roaoval rr0m ottice.*



### “Art.3898. Fiscal year
*The rlacnl pear,within the meanlrigor this S;ot, shall begin on **January** let or oaah year; end eaoh diatritt, county and preolnot offioer shall rile his report andmake the rinal settlecent **required in**  this **BO t**  **not lat,er**  than **‘ February**  1st **of** eaah yeer; **p-oviiitd.** however.that uffioers raceivina an annual salary as gowansatlon for their 6ervicss&all, by **the** al&se of teoh month, pay Into the Cffloers’ Salary Fund or funds. all fees. oommissions snd compensation collected by him during said month. ‘&‘henevrr mch of~loer strvs8 ior a fraot?::nal

part of the tlscd yenr, he shall nevertheless 

### rile his report and 

### mike final settlembnt for suoh part of the year aa he serves and shallbe entitledto such pfoportSo%atepart of his compensation as the time for his servicebears to the entire **year.*(** :Jn;ln?erscxlng
**ours t** 

It will **be** noted that Article ?898, (luprct, requires that officers operating **under** the Officera* Salary Law must pay into the officers1 saIery fund all fees, oonmissions and oompensatlon oolleoted **by** tham duriw saidmonth.

The recent case of Ploreon et al, v. Galveston County, 

### 131 S.,

?I.(26) 27,dealswith se&ion {a) of Article 3899,Vernon’s Annotated Civil Satutus, end holds that a justioe of the peacehonorable C. Slmmne, pegs 7

(operating **un9er** the fes system)was not entitled to reoover oertain items o? expense oleimsd for poetags, traveling expenses end meaaenger servl,oe, during oerteinyears in office; where the justice 414 not render monthly statements of euoh expenses es require4 by statute, but merely tile4
**annual reports**  **estimating the**  **axpeneea** In lump sum amounts. While this oese lnrolved section (a) of Artlols 3899,**Vernon ’** **s** Annotate4 Civil Statutes, relative to fee offfoers,we wish to point out the followinghighly signlrloant language use4 by the Court in said opinion:

“Themanlrsat purpose oi this statutewas to provide a means of aeoertaining the oorreotnees of expense items eeoh month as they are incurred. The aotual expensepaid or inourred oonatitute the
neesure of the ofriolel’s right to recoupment. The monthly itemization **ia** for the protection of the oounty by afiordlng a %ae~nsoS ascertainingthe f-at end amount of much olaimed item of expenseend whe-/ ther it was properly ohargeable (18suoh. 1t is manireat lrom the annual report8 end confirmedby the

### evidenos that these expenseswer4 nerelg estima-J $04 and a lump sum given eachyear. The statute ~%oufdbe of no value if its salutary provisions could**De** evaded in this manner. .:I8 hold the item properly disallowedby the ooinaJ8aionerst oourt, an4 ,thetrial court18 Judgment correct in denying x’eao~ery

thessfor.”

It is manliest that in selary counties the rule and
reason Sor filing monthly expense acoounts is perhaps even more strict than In fee oounties. It is oontemplatedby the statu-1” tea that the neoeesitp for such 

### eXp8nditUPM shallbe in so rar es possible pre-determinedby the oom.laslonerel oourt for the ensuingmonth before,theexpenditures are made; suoh expenditures and purchases, shell be n?ade by esch ofricer,where allowed, .onlyby requisition in the manner PPOvided by the.

Honorable 0. Simmonr,page 8

.. ,. county auditor, if any, otherwiseby tte oon;misrionerrrt court. The offloer la require4 at the olole of eaoh month of his tonurw of officre, to m&a an ltetiac4 nnd (RIOJXIreport of all 0sproreQ exmnse8 inourrsdby him an4 ohargeb to his oounty, acoompany~ng suoh rspost with intaioea **aovsring** suah puxohaaee **and** rrquiultions is8ue4 in **rupport** ot 8uoh report. All approve4 olalmm an4 aooounts are paid Srod tb orrloscs* aalery tund. All feem, oompttnsation an4 oommiseionamust be depoaiteaby the offioer in the Olrloers’ Salary Bun4 at the olore of eachmonth. Tha orriasr has no authorityto expend fees, oompensationaam4 oommiauloar oolleotedby him for expense8of oifioe, aa suoh aollsotlona must be plaoed IA the Oltioera'Bolarg iTun4. Any and all expenses of olfict~in Salary,oountieamust be made in oomplianoe with Artdole 3899 (bj, **6uprs.**

It is tha opinions cf this department that your question should be answered in the aegetioe, and it is so anewsreb.

**Youre very**  **truly**

Wm. J. Fanning Aeslrtent