Honorable R, .S. Wyche 

County Auditor 

Gregg County 

Longview, Texas 

Dear Sir: Opinion No. O-6611 

,Re: Compensation of the 

County Treasurer of 

Gregg County. 

In your letter of May 23, 1945, referring to our 

Opinion No. 0-6575, you stated as follows: 

"In this opinion you used the following 

language, 'The county trescurer is mentioned 

in said Section 13, and the 1a.w authorized a 

maximum compensation of more than $3600.00 

for the county treasurer for the fiscal year 

of 1944. This being true, said 3. B. No. 123 

is not applicable to the county treasurer of 

Gregg County.1 

"The county treasurer has been paid und.er 

and. by virtue of Article 3943 as amend.ed. Acts 

1937, 40th Legislature and Acts 1941, 47th 

Legislature. According to this A,rti.cle 4943 

the treasurer of this county may receive a 

salary of $2700.00 annually. 

"The population of Gregg County is 58,027 

and the last assessed tax valuation is more 

than one huudred and three million. 

"Question: What should the treasurer of 

this couontg receive as compensating?" 

Section 13 of Article 3912e, Vernon'e Annotated 

Civil Statutes, is in part as follows: 

"The Commissioners' Court in counties 

having a population of twenty thousand (20,000) 

Inhabitants or more, and less than one hundred 

and ninety thousand (190,000) inhabitants according to the last preceding Federal Census, 

is hereby authorized, and. it shall be its duty 

to ifx the salaries of all the following named 

officers, to-wit: sheriff, assessor and collector 

of taxes, county judge, county attorney, including orimlnal district attorneys and county attorneys who perform the duties of district 

attorneys, distrlot clerk, county clerk, 

treasurer, hide and animal inspector. Each of 

said officers still be paid.in money an annual 

salary in twelve (12) equal Installments of not 
Honorable R. S. Wyohe, page 2 

Less than the total sum earned as compensation 

by him in his official capacity for the fiscal 

year 1935, and not more than the maximum amount 

allowed such officer under laws existing on 

August 24, 1935; provided that in counties having 

a population of twenty thousand (20,000) and less 

than thirty-seven thousand five hundred (37,500) 

according to the last preceding Federal Census, 

and having an asseseed valuation In excess of 

Fifteen Million ($15,000,000.00) Dollars, according to the last approved preceding tax roll of 

such county the maximum amount allowed such 

officers as salaries may be increased one (1% 

per cent for each One Million ($1,000,000.00 1 

Dollars valuation or fractional part thereof, 

in excess of said Fifteen Million ($15,000,000.00). 

Dollars valuation over and above the maximum 

amount allowed such officers under laws existing on August 24, 1935; and provided that in 

counties having a population of thirty-seven 

thousand. five hundred (37,500) and less than 

sixty thousand (60,000) according to the last 

preceding Federal Census, and having an assessed 

valuation in excess of Twenty Million ($20,000,000.00) 

Dollars, according to the lajt preceding approved 

tax roll of such county, the maximum amount allowed such officers as salaries, may be increased 

one (1%) per cent for each One Million (~p/)OO,OOO.OO ,I 

Dollars valuation or fractional part thereof, in excess of said Twenty Million ($20,000,000.00) Dollars 

valuation over and above the maximum amount allowed 

such officer under laws existing on August 24,1935." 

Gregg County had a population of 15,778 Inhabitants 

according to the 1930 Federal Census. Said County has a 

population of 58,027 inhabitants according to the 1940 Federal Census. Section 13 of Article 3912e is applicable to 

those counties having a population of 20,000 inhabitants 

or more, and less than IgO,OOO inhabitants according to the 

last preceding Federal Census. Said Section 13 is applicable tb Gregg County. 

A,s Gregg County had~ a population of 15,778 inhabitants according to the 1930 Federal Census, the maximum 

amount of compensationwhich the county treasurer could 

retain under laws existing on August 24, 1935, was the 

sum of $2,000.00 per annum, unless the assessed tax value 

of said county was $100,000,000.00 or more, as shown by 

the preceding assessment roll. If the assessed value of 

the property of said county was $100,000,000.00 or more, as 

shown by the preceding assessment roll, the county treasurer 
Honorable R. S. Wyche, page 3 

could have legally retained, the sum of $27OO.O0 for the year 

1935 under laws existing on August 24, 1935. 

Since the population of Gregg County is 58,027 inhabitants according to the 1940 Federal Census, the provisions of Article 3912e, Section 13, with reference to a 

1% increase salary for each Million Dollars valuation 

in excess of twenty million dollars apply to said county. 

There being 83 million dollars valuation in excess of 20 

million dollars valuation In Gregg County, the county 

treasurer can be allowed, if the Commissioners~ Court so 

decides, a salary increase of 83% on the sum of $2,000.00 - 

provided the compensation of the county treasurer for the 

. id 

ear 1935 was $2,000.00 - which amounts to the sum of 

3,660.oo. If the compensation allowed the county treasurer 

for the year 1935 was the sum of $2,7OO.O0, tno county 

treasurer could be allowed, if the Commissioners' Court 

deems proper, a salary incroaa~e of 83% on the sum of 

$2,7OO.OO, which amounts to the sum of $4,941.00. 

Articles 3941, 3942, and 3943, V. A. C. S., pertain 

to the compensation of county treasurers in counties where 

the county officials are compensated on a fee basis. As 

the county officials of Gregg County are compensated on a 

salary basis, the foregoing statutes would not be applicable regarding the compensation of the county treasurer 

of Gregg County. The compensation of the county treasurer 

of said county would be controlled by Section 13 of Article 

3912e. 

In connection with what has been said with reference 

to the compensation of the county treasurer, we direct your 

attention to our Opinion No. O-6580, addressed. to you, 

wherein it is stated, "we wish to point out that where the 

annaul salaries of county officials operating under the 

Officers' Salary Law have been set, same may not be increased 

or decreased during the year but may be increased or decreased 

the following year within the limitations prescribed by Law." 

When the Commissionera~ Court fixes the salary of the 

county treasurer, said court is authorized to fix the compensation‘of the county treasurer at a sum not less than the 

total sum earned as compensation in his official capacity 

for the fiscal year 1935, and not more than the maximum 

amount allowed such officer under laws existing on August 

24, 1935. As Gregg County has a population of 58,027 and 

an assessed valuation uf 103 million dollars according to 

the last preceding approved~ tax roll of said county, the 

maximum amount allowed the county treasurer as compensation 

may be increased l$ for each one million dollars valuation 
Honorable R. S. Wyche, page 4 

or fractional part thereof in excess of sold 20 million 

dollars valuation over and above the maximum amount allowed 

such officer under laws existing on August 24, 1935. 

Yours very truly, 

ATTORNEY GENERAL OF TEXAS 

BY 

Ardell Williams(S) 

Assistant 

AW:W:bg 

APPROVED MAY 28, 1945 

Carlos C. Ashley (S) 

FIRST ASSISTANT 

ATTORNEY GENERAL 

APPROVED OPINION COMMITTEE 

By BWB chairman