HonorableMarion ,McGee County Auditor Hays county San Marcos, Texas,

Dear Sir: Opinion No. O-1753 Re: Should the,Hays County PurchasingAgentbuy all supplies and not allow officers to buy any part of same and deduct such items of expense; or shou3.dthe county not buy any.supplies except as requircdby 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 allowedby law for their servicesand the balance to the'countg Treasurer.- Article 3899b,~Seatioti

1,; provLdes that there shallbe allowed to certain named county officials such books, stationery, includingblank bail bonds and blank oomplaints, and office furniture as may be'necessary fortheir offices, to be paid for on the order of~theCommissioner's Court out of the County Treasury; and Section 2 of that Article providesthat in the discretion of the Commissioner's Court such items of expensemay be paid for on order of the Commissionerts Court Out of the County Treasury.Honorable Marion McGee, Page 2 (OpinionNo. o-1753)

"Thereappears to be a conflict in the above provisions of our statuteswhen it comes to deciding whether such expenses shouldbe 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 aountgbuys certain supplies for the use of certain offiaers and other officersbuy certain supplies themselvesand 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 officerswith the samebeing discretionaryas to other officers,while at the

same time the law also says that fee officersmay deduct these items of expense. Should the county purchasing agentbuy 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 requiredby 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:

"Eachofficernamed 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, togetherwith the salaries of his assistants and deputies, and authorized expenses under Article 3899, and the amount necessary to cover oosts of premium on whatever suretybond may be requiredby 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 shallbe deemed excess fees, and shallbe 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 .MarionMcGee, page 3~(OpinionNo. O-1753)

with the amounts specified in Article 388
, amounts to Three Thousand'Dollars ($3,000

. Precinct officers shall retain one-thirduntil such one-third, to ether with the amount spec~ified

in Article 3883, amounts to Fourteen HundredDollars ($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 requiredby law, an itemized and

sworn statementof 811 the actual and necessary expenses incurredby him in the conduct of his office, such as stationery, stamps, telephone, premiums on officials'bonds, including the cost of suretybonds for his Deputies, premium

on fire, burglary, theft, robbery, insurance protecting public funds, traveling expenses and other necessary expenses. The Commissioners' Court of the,Countyof 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 keepingwith 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 connectionwith any particular case, such statement shall name such case

. Such expense account shallbe subject to.the audit of the County Auditor, if any; otherwiseby the Commissicners Court; and if it appears that any,item of such expense was notincurred by~such officer or such~itemwas not
a necessary expense of office, such item shallbe by such auditor or court rejected, in which case ,thecollections of such itemmay be adjudicated in any court of competent jurisdiction. The amount of salariespaid-to~Assistants.and Deputies shall also be clearly shownby such officer, giving the name, position and amount paid 'each;,andin no event shall any officer show any greater amount than actually paid any such Assistant or Deputy.HonorableMarion McGee, Page 4 (OpinionNo. O-1753)

The amount of such expenses, togetherwith the amount of salaries paid to Assistants,Deputies and Clerks shallbe paid out of ,thefees earned by such officer. The Commissioners'Court of the county of the Sheriff's residencemay, 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 purchasedby the County, shallbe bought in themanner prescribedby 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 purchasedby the county or owned by the Sheriff or his Deputies personally, shallbe paid for by the Sheriff and the amount thereof shallbe reportedby-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 enactedby the Twenty-ninthLegislature, in 1905, under the title "CountyAuditors" and reads:

"Bids shallbe 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 purahasemade from the lowestbidder, after filing saidbid with the Auditor for record."

It will be observed that this statute is a legislative declaration requiring aompetitivebids on all purchases by the county of the items described. The statute,however, does not particularizeas to the manner or means of effecting such.

Artiale 16~59, Revised Civil Statutes of Texas,

was also originally enactedby the same legislature,under the same title, containing the emergenay provision allowing the purchasesby the county, without advertising for competitivebids, when not in excess of fifty dollars.Honorable Marion &cGee,,Page.5 (OpinionNo. O-1753)

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

now allows purchasesby the county not in excess of one hundred and.fifty dollars,~in cases of an emergency,without advertising for competitivebids.

Article 1659,~

supra,now reads:

"Bids for material. Supplies of every kind, road and bridge material; or any other material, for ,the~useof said county, or any of its officers, departments,,

or institutionsmust be,purchased on competitivebids, 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 specificationsare to be found, and shall give the time and place for receiving such bids. All such competitivebids shallbe kept on file by the county auditor asa part of the' records of his office,.and,shallbe subject to inspection by any one desiring to see them. Copies of all bids received shallbe furnishedby the county auditor to the county ~judgeand to the commissloners court; and when the bids received are not satisfactory to the said judgeor county c,ommissioners, the auditor shall reject saidbids and re-advertise for new bids. In cases of emergency, purchasesnot in excess of

one hundred and ,fiftydollarsmay be made upon requLsition to be approved.by the commissioners court, without advertising for competitivebids."

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 themanner of purchases tiiereof by competitivebids, 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 thereofby competitivebids, this general statutew,ouldcontrol the matter.. The correct rule ,ofstatutory construction, in such oases, is stated in the opinion ,ofEx Parte Townsend, 144 ~~7.628, 641, as follows:

"It is also well established that, where one statute deals with the subject :J.n comprehensiveHonorableMarion McGee, Page 6 (OPinionNo* o-1753)

terms and anotherstatute deals with a portion of the same subject in .amore definiteway, the two shouldbe read together, if possible,with the view to giving effect to a consistent legislativepolicy. However, if there is any necessary conflictbetween 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 specialwill be construed as remaining an exception to Its terms, unless It is repealed in expresswords 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 statutesrelating to this subject,providingboth for the purchase of such supplies by the commissloners(court itself, and also for the purchase of such suppliesby the various officers of the county with the requirement that suoh must be approvedby the commissioners’ court.

The statutespertaining 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:

"Article2358. 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 legalblanks and stationeryas may be requiredby law to be furnished the county officials."

"Article2359. The commissioner,s court shall advertise, at least once in every two gears, for sealed proposals to furnishblankbooks, legal,blinks,stationlrgand &uch other printing as may be required for the county for the term of such contraof, and shall receive separatebids for the different classes hereinafter designated. Such advertisement shallbe made by the oounty clerk, who shallnotify by registered letter, each newspaper and jobprintinghouseHonorableMa~rion McGee, Page 7 (OpinionNo. o-1753)

in the county,~

and at least three stationery and printinghouses in the State,of the time said contract Is to be awarded, and of the probable amount of suppliesneeded."

These statutesbeing spec~lfia enactments relating to blank books, all legalblanks, and stationery, the.provisions thereofwhich control the method of purqhase~bg the commissioners'oourtof such supplies, together with the method of seauring competitivebids therefor.

Articles 2358-2367, inclusive, supra, do not however contain emergencyprovisions as are found in Article i&&J, supra.' Then we have the question as to whether

or not the emergency provisionof Article 1659would apply to purchases of such suppliesby the commissioners'court of the county~. It ismanifest, that It was the legislative intentionthat'Artiole 1659was to apply to purbhases of supplies of every kindby the county, in the,absence of specific~statutes,dealingwith 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 competitivebids. 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 purchasesby the commlssloners~ court of the county offstationery, legalblanks, and like~supplles.

Section (a) of Article~3899, Vernon's Civil Statutes, srnra, authorizes expenditures for expenses incurredby county officialswho 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 insuranceprotect,ing public funds, traveling expenses and other necessary expenses subject to then orders of the county auditor, if any, otherwiseby the commissioners( court and if it appears that any item of such expense was not incurred,by~

such,officer or such item.wasnot a neaessary expense of office, such item shallbe by such auditor or Court rejected, in which case the collections of ~suchitemmay be adjudicated in any court of competent jurisdiction. The amount of such expenses shallbe paid out of the fees earned by such officer.'

Section 1 of Article 3899b,Vernon's CivilStatutes, is to be construedwith Sectionb'of Article 38% whichHonorable Marion McGee, Page 8 ,,(OPinion No. o-1753)

relates to county officialswho are compensated on a salarybasis and Is not applicable to countieswhere 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 itemsmentioned thereinwhen made by the commissioners,and not to those items enumerated in Section (a) of Article 3899, when purchasedby the county officialswho are compensated on a fee basis.

Section (a) of Artiale 3899, supra, contemplates the purchase of the items enumerated thereinby the officers of the oounty as is shownby the requirement that all of such purchases or expendituresmust be approvedby the county auditor, If any, or otherwiseby the commissioners'court.

In view of the foregoing statutes you are advised that it is the opinion of this' Department that the purchase of legalblanks, stationery and similar suppliesby the commissioners~court of the counti!'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 aompetitlvebids thereunder; and further that the emergency provisions of Article 1659 are applicable to purchasesby the commissioners'oourt of such supplies.

You are further advised that the purchase of suah suppliesby the county offiaerswho are compensated on a fee basis is controlledby Section (a) of Artiole 3899, supra, requiring such purchases to be subject to the audit of the aounty auditor, if any, otherwiseby the commissioners' court.

In answer to your last question you are advised that as far as the purchases of such suppliesby the county officers as authorizedby Section (a) of Article 3899, supra, it is immaterialwhether those orficers earn themaximum 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/ ArdellWilliams ~Assistant APPROVEDDEC 13, 1939 APPROVED /a/ Gerald C. Mann Opinion Comlttet Attorney General of Texas By: BWB, Chairman