Honorable Marion ,McGee 

County Auditor 

Hays county 

San Marcos, Texas, 

Dear Sir: Opinion No. O-1753 

Re: Should the,Hays County 

Purchasing Agent buy all 

supplies and not allow 

officers to buy any part 

of same and deduct such 

items of expense; or 

shou3.d the county not buy 

any. supplies except as requircd by Section 1 of Article 3899b, and force all 

other officers to buy the 

supplies and deduct as 

items~ of expense? And rclated questions. 

Your letter, requesting the opinion of this Department, pertaining to the questions as are herein stated 

hasbeen recetved. 

Yourletter reads in part as follows: 

"Article 3891, Vernonrs Civil Statutes of 

Texas, provides that countyrand precinat officials shall outof their fees of office pay~,authorized expenses under Article 3898, the maxlmum fees allowed by law for their servicesand 

the balance to the'countg Treasurer.- Article 

3899b,~Seatioti 1,; provLdes that there shall be 

allowed to certain named county officials such 

books, stationery, including blank bail bonds 

and blank oomplaints, and office furniture as 

may be'necessary fortheir offices, to be paid 

for on the order of ~the Commissioner's Court out 

of the County Treasury; and Section 2 of that 

Article provides that in the discretion of the 

Commissioner's Court such items of expense may be 

paid for on order of the Commissionerts Court Out 

of the County Treasury. 
Honorable Marion McGee, Page 2 (Opinion No. o-1753) 

"There appears to be a conflict in the above 

provisions of our statutes when it comes to deciding whether such expenses should be paid by 

the county, or whether the officers should pay 

for such expenses out of the fees of office and 

be allowed to deduct for such expenses in their 

annual fee report. Hays County Is a county of 

less than 20,000 population and is on a fee basis. 

The aountg buys certain supplies for the use of 

certain offiaers and other officers buy certain 

supplies themselves and deduct such items of expense when making their fee reports and settling 

for excess fees, if any. It appears that it is 

mandatory for the county to purchase supplies, 

etc.for certain officers with the same being 

discretionary as to other officers, while at the 

same time the law also says that fee officers may 

deduct these items of expense. Should the county 

purchasing agent buy all supplies and not allow 

officers to buy any part of same and deduct such 

items of expense; or should the county not buy 

any supplies except as required by Seation 1 of 

Article 38ggb, and force all other offioers to 

buy the supplies and deduct as items of expense? 

Would the rule be the same as to those officers 

who earn the maximum and those who often earn 

only a fraotion of the maximum?“ 

Artiole 3891, Vernon's Civil Statutes, reads in 

part as follows: 

"Each officer named in this Chapter shall 

first out of the current fees of his office pay 

or be paid the amount allowed him under the provisions of Article 3883, together with the salaries of his assistants and deputies, and authorized expenses under Article 3899, and the amount 

necessary to cover oosts of premium on whatever 

surety bond may be required by law. If the current fees of such office collected in any year 

be more than the amount needed to pay the amounts 

above specified, same shall be deemed excess fees, 

and shall be disposed of in the manner hereinafter 

provided. 

"In counties containing twenty-five thousand 

($25,000) or less inhabitants, District and County 

offiaers named herein shall retain one-third of 

such excess fees until such one-third, together 
. . 

Honorable .Marion McGee, page 3~ (Opinion No. O-1753) 

with the amounts specified in Article 388 , 

amounts to Three Thousand'Dollars ($3,000 . 

Precinct officers shall retain one-third until such one-third, to ether with the amount 

spec~ified in Article 3 8 83, amounts to Fourteen 

Hundred Dollars ($1400)." 

Section.(a) of Article 3899, Vernon's Civil Statutes, reads as follows: 

"At the close of each month of his tenure 

of office each officer named herein who is compensated on a fee basis shall make as part of 

the report now required by law, an itemized and 

sworn statement of 811 the actual and necessary 

expenses incurred by him in the conduct of his 

office, such as stationery, stamps, telephone, 

premiums on officials' bonds, including the 

cost of surety bonds for his Deputies, premium 

on fire, burglary, theft, robbery, insurance 

protecting public funds, traveling expenses and 

other necessary expenses. The Commissioners' 

Court of the,County of the Sheriff's residence 

may, upon the written and sworn application of 

the Sheriff stating the necessity therefor, purchase equipment for a bureau of criminal identification such as oameras, finger print cards, 

inks, chemicals, microscopes, radio and laboratory equipment, filing cards, filing cabinets, 

tear gas and other equipment in keeping with 

the system in use by the Department of Public 

Safety of this State or the United States Department of JusUce and/or Bureau of Criminal Identification. If such.expensesbe incurred in 

connection with any particular case, such statement shall name such case . Such expense account 

shall be subject to.the audit of the County Auditor, 

if any; otherwise by the Commissicners Court; and 

if it appears that any,item of such expense was 

notincurred by~such officer or such~item was not 

a necessary expense of office, such item shall be 

by such auditor or court rejected, in which case 

,the collections of such item may be adjudicated 

in any court of competent jurisdiction. The amount 

of salaries paid-to ~Assistants.and Deputies shall 

also be clearly shown by such officer, giving the 

name, position and amount paid 'each; ,and in no 

event shall any officer show any greater amount 

than actually paid any such Assistant or Deputy. 
Honorable Marion McGee, Page 4 (Opinion No. O-1753) 

The amount of such expenses, together with the 

amount of salaries paid to Assistants, Deputies 

and Clerks shall be paid out of ,the fees earned 

by such officer. The Commissioners' Court of 

the county of the Sheriff's residence may, upon 

the written and sworn application of the Sheriff 

stating the necessity thenfor, allow one or more 

automobiles to be used by the Sheriff in the discharge of his official duties, which, if purchased by the County, shall be bought in the manner prescribed by law for the purchase of supplies 

and paid for out of the Qeneral Fund of the County and they shall be and remain the property of 

the county. The expense of maintenance, depreciation and operation of such automobiles as may 

be allowed, whether purchased by the county or 

owned by the Sheriff or his Deputies personally, 

shall be paid for by the Sheriff and the amount 

thereof shall be reported by-the Sheriff, on the 

report above mentioned, in the same manner as 

herein provided for other expenses." 

We will review the general statutes relative to the 

question at hand. 

Article 1638, Revised Civil Statutes of Texas, was 

originally enacted by the Twenty-ninth Legislature, in 1905, 

under the title "County Auditors" and reads: 

"Bids shall be asked for all supplies for 

stationery, books, blanks, records, and other 

supplies for the various officers for which the 

county is required to pay, and the purahase made 

from the lowest bidder, after filing said bid 

with the Auditor for record." 

It will be observed that this statute is a legislative declaration requiring aompetitive bids on all purchases 

by the county of the items described. The statute, however, 

does not particularize as to the manner or means of effecting 

such. 

Artiale 16~59, Revised Civil Statutes of Texas, 

was also originally enacted by the same legislature, under 

the same title, containing the emergenay provision allowing 

the purchases by the county, without advertising for competitive bids, when not in excess of fifty dollars. 
Honorable Marion &cGee,,Page.5 (Opinion No. O-1753) 

Article 1659, supra, was amended by the Thirtyseventh Legislature in 1921, whereby the emergency provision 

now allows purchases by the county not in excess of one 

hundred and.fifty dollars,~ in cases of an emergency, without 

advertising for competitive bids. 

Article 1659,~ supra, now reads: 

"Bids for material. Supplies of every kind, 

road and bridge material; or any other material, 

for ,the~use of said county, or any of its officers, 

departments,, or institutions must be, purchased on 

competitive bids, the contract to be awarded to 

the party who, in the judg,ment of tie commissioners 

court, has submitted the lowest and best bid. The 

county auditor shall advertise for a period of two 

weeks in at least one daily,newspaper, published 

and circulated in the county, for such supplies ,and 

material according to specifications, giving in detail what is needed. Such advertisements shall 

state where the specifications are to be found, and 

shall give the time and place for receiving such 

bids. All such competitive bids shall be kept on 

file by the county auditor asa part of the' records 

of his office,.and,shall be subject to inspection 

by any one desiring to see them. Copies of all bids 

received shall be furnished by the county auditor 

to the county ~judge and to the commissloners court; 

and when the bids received are not satisfactory to 

the said judge or county c,ommissioners, the auditor 

shall reject said bids and re-advertise for new bids. 

In cases of emergency, purchases not in excess of 

one hundred and ,fifty dollars may be made upon requLsition to be approved.by the commissioners court, 

without advertising for competitive bids." 

It .vill be noticed that Article 1659, supra., is a qenera1 statute, and applying to supplies of every kind,~purcnased 

by the county, and providing for the manner of purchases tiiereof by competitive bids, and providing for an emergency. Therefore, in the absence of specific statutes applying,to legal 

blanks, stationery and,similar supplies, and providing for the 

manner of purchase thereof by competitive bids, this general 

statute w,ould control the matter.. The correct rule ,of statutory 

construction, in such oases, is stated in the opinion ,of Ex 

Parte Townsend, 144 ~~7.628, 641, as follows: 

"It is also well established that, where one 

statute deals with the subject :J.n comprehensive 
Honorable Marion McGee, Page 6 (OPinion No* o-1753) 

terms and anotherstatute deals with a portion 

of the same subject in .a more definite way, the 

two should be read together, if possible, with 

the view to giving effect to a consistent legislative policy. However, if there is any necessary conflict between two such laws, the special 

will prevail over the general statute. Where the 

special statute is plainer, it will be regarded 

as exception to, or qualification of, the prior 

general one, and, when the general act is later, 

the special will be construed as remaining an 

exception to Its terms, unless It is repealed in 

express words or by implication. ego. 36, 1151; 

Rodgers v. United States, 185 U. S. 83, 22 Sup. 

Ct. 582, 46 L. Ed. 816; Rosentrans v. U. S., 

165 U. S. 257, 17 Sup. Ct. 302, 41 L. Ed. 708; 

Lazondy v. Smlthey, 151 MO. App. 285, 131 S.W. 

708. ” 

There are, however, specific statutes relating to 

this subject, providing both for the purchase of such supplies 

by the commissloners( court itself, and also for the purchase 

of such supplies by the various officers of the county with 

the requirement that suoh must be approved by the commissioners’ 

court. 

The statutes pertaining to purchases of such supplies 

by the commissioners' court itself are articles 2358-2367, 

Vernon's Civil Statutes. Artiales 2358 and 2359, thereof, 

read as follows: 

"Article 2358. The commissioners court by 

an order entered of record, may oontract as 

hereinafter prescribed, with some suitable person or persons to supply the county with blank 

books, all legal blanks and stationery as may 

be required by law to be furnished the county 

officials." 

"Article 2359. The commissioner,s court 

shall advertise, at least once in every two 

gears, for sealed proposals to furnish blank books, 

legal ,blinks,stationlrg and &uch other printing as 

may be required for the county for the term of 

such contraof, and shall receive separate bids 

for the different classes hereinafter designated. Such advertisement shall be made by 

the oounty clerk, who shall notify by registered 

letter, each newspaper and job printing house 
Honorable Ma~rion McGee, Page 7 (Opinion No. o-1753) 

in the county,~ and at least three stationery 

and printing houses in the State,of the time 

said contract Is to be awarded, and of the probable amount of supplies needed." 

These statutes being spec~lfia enactments relating 

to blank books, all legal blanks, and stationery, the.provisions thereof which control the method of purqhase~bg 

the commissioners' oourtof such supplies, together with 

the method of seauring competitive bids therefor. 

Articles 2358-2367, inclusive, supra, do not 

however contain emergency provisions as are found in Article i&&J, supra.' Then we have the question as to whether 

or not the emergency provision of Article 1659 would apply 

to purchases of such supplies by the commissioners' court 

of the county~. It is manifest, that It was the legislative 

intention that'Artiole 1659 was to apply to purbhases of 

supplies of every kind by the county, in the,absence of 

specific ~statutes, dealing with portions of the same subject. As we'have above.stated, Articles 2358-2367, Inclusive, supra, deal with a portion of.such subjects as to 

the.manner of purohase and of securing competitive bids. 

Such statutes, however, do not deal. with such portion of 

the subject as to an emergency. Therefore, as.to such, 

the general statute, Article.1659, supra would apply, 

and the emergency provision of Article 1659 would be appllcable to purchases by the commlssloners~ court of the 

county off stationery, legal blanks, and like~supplles. 

Section (a) of Article ~3899, Vernon's Civil Statutes, 

srnra, authorizes expenditures for expenses incurred by county officials who are compensated on the fee basis in the conduct of their offices, such as stationery, stamps, telephone, 

premiums,on officials' bonds, lncludlng the cost of,surety 

bonds for his deputies, premiums on.fire, burglary, theft, 

robbery insurance protect,ing public funds, traveling expenses 

and other necessary expenses subject to then orders of the 

county auditor, if any, otherwise by the commissioners( court 

and if it appears that any item of such expense was not incurred,by~ such,officer or such item.was not a neaessary expense of office, such item shall be by such auditor or Court 

rejected, in which case the collections of ~such item may be 

adjudicated in any court of competent jurisdiction. The 

amount of such expenses shall be paid out of the fees earned 

by such officer.' 

Section 1 of Article 3899b, Vernon's CivilStatutes, 

is to be construed with Section b'of Article 38% which 
Honorable Marion McGee, Page 8 ,,(OPinion No. o-1753) 

relates to county officials who are compensated on a 

salary basis and Is not applicable to counties where 

the county officials are kompensated on a fee basis, 

and buy such items as provided for by Sections (a) of 

Article 3899, supra, Section 1 of Article 3899b applies 

to purohase of those items mentioned therein when made 

by the commissioners, and not to those items enumerated 

in Section (a) of Article 3899, when purchased by the 

county officials who are compensated on a fee basis. 

Section (a) of Artiale 3899, supra, contemplates 

the purchase of the items enumerated therein by the officers 

of the oounty as is shown by the requirement that all of 

such purchases or expenditures must be approved by the county 

auditor, If any, or otherwise by the commissioners' court. 

In view of the foregoing statutes you are advised 

that it is the opinion of this' Department that the purchase 

of legal blanks, stationery and similar supplies by the 

commissioners~ court of the count 

i!' 

itself, is controlled 

by the provisions of Articles 235 -2367, inclusive, supra, 

and Section 1, Article 38ggb, as to the manner of such purchases and the manner of effecting aompetitlve bids thereunder; and further that the emergency provisions of Article 

1659 are applicable to purchases by the commissioners' oourt 

of such supplies. 

You are further advised that the purchase of suah 

supplies by the county offiaers who are compensated on a 

fee basis is controlled by Section (a) of Artiole 3899, 

supra, requiring such purchases to be subject to the audit 

of the aounty auditor, if any, otherwise by the commissioners' 

court. 

In answer to your last question you are advised 

that as far as the purchases of such supplies by the county 

officers as authorized by Section (a) of Article 3899, supra, 

it is immaterial whether those orficers earn the maximum or 

only a fraction of the maximum. 

Trusting that the foregoing fully answers your 

inquiry, we remain 

Yotis very truly 

ATTORNEX GENERAL OF TEXAS 

AWrLM/rt By /a/ Ardell Williams 

~Assistant 

APPROVED DEC 13, 1939 APPROVED 

/a/ Gerald C. Mann Opinion Comlttet 

Attorney General of Texas By: BWB, Chairman