Honorable R, .S.Wyche

County Auditor Gregg County Longview, Texas

Dear Sir: OpinionNo. O-6611 ,Re: Compensation of the County Treasurer of Gregg County.

In your letter of May 23, 1945, referring to our OpinionNo. 0-6575, you stated as follows:

"In this opinionyou used the following language, 'Thecounty 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. Thisbeing true, said 3. B. No. 123 is not applicable to the county treasurer of Gregg County.1

"The county treasurerhas been paid und.er and. by virtue ofArticle 3943 as amend.ed. Acts 1937, 40th Legislature and Acts 1941, 47th Legislature. According to thisA,rti.cle 4943 the treasurer of this county may receive a salary of $2700.00 annually.

"Thepopulation of Gregg County is 58,027 and the last assessed tax valuation is more than onehuudred and three million.
"Question: What should the treasurer of this couontg receive as compensating?"

Section 13 ofArticle 3912e,Vernon'eAnnotated Civil Statutes, is in part as follows:

"TheCommissioners'Court in counties having a population of twenty thousand (20,000) Inhabitants or more, and less than onehundred and ninety thousand (190,000)inhabitantsaccording to the last precedingFederal Census, is hereby authorized,and.it shallbe 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 attorneyswho perform the duties of district attorneys,distrlot clerk, county clerk, treasurer,hide and animal inspector. Each of said officersstill be paid.in money an annual salary in twelve (12)equal Installments of notHonorable 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 countieshaving
a population of twenty thousand (20,000)and less than thirty-seven thousand five hundred (37,500) according to the last precedingFederal 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 salariesmay be increased one (1% per cent for each One Million ($1,000,000.00 1 Dollars valuation or fractionalpart thereof, in excess of saidFifteen Million ($15,000,000.00). Dollars valuation over and above the maximum amount allowed such officers under laws existing onAugust 24, 1935; and provided that in countieshaving a population of thirty-seven thousand.

five hundred (37,500)and less than sixty thousand (60,000)according to the last precedingFederal 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 officersas salaries,may be increased
one (1%)per cent for each One Million (~p/)OO,OOO.OO 

### ,I Dollars valuation or fractionalpart thereof, in excess of said TwentyMillion ($20,000,000.00)Dollars valuation over and above the maximum amount allowed such officer under laws existing onAugust 24,1935."
Gregg County had a population of 15,778 Inhabitants according to the 1930Federal Census. Said County has a population of 58,027 inhabitantsaccording to the 1940Federal Census. Section 13 ofArticle 3912e is applicable to those countieshaving a population of 20,000 inhabitants
or more, and less than IgO,OOO inhabitantsaccording to the last precedingFederal Census. Said Section 13 is applicable tb Gregg County.

A,sGregg County had~ a population of 15,778 inhabitants according to the 1930Federal Census, the maximum amount of compensationwhichthe county treasurer could retain under laws existing onAugust 24, 1935,was the
sum of $2,000.00per annum, unless the assessed tax value of said countywas $100,000,000.00ormore, as shownby the preceding assessment roll. If the assessed value of the property of said countywas $100,000,000.00or more, as shown by the preceding assessment roll, the county treasurerHonorable R. S. Wyche, page 3

could have legally retained, the sum of $27OO.O0 for the year 1935 under laws existing onAugust 24, 1935.

Since the population of Gregg County is 58,027 inhabitants according to the 1940Federal Census, the provisions ofArticle 3912e, Section 13, with reference to a 1% increase salary for each Million Dollars valuation in excess of twentymillion 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 1935was $2,000.00 -which amounts to the sum of 3,660.oo. If the compensationallowed the county treasurer for the year 1935was 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 countieswhere the county officialsare compensated on a fee basis. As the county officials of Gregg County are compensated on a salarybasis, the foregoing statuteswould not be applicable regarding the compensation of the county treasurer of Gregg County. The compensation of the county treasurer of said county would be controlledby Section 13 ofArticle 3912e.

In connectionwith what has been saidwith reference to the compensation of the county treasurer,we direct your attention to our OpinionNo. O-6580, addressed. to you, wherein it is stated, "wewish to point out thatwhere the annaul salaries of county officials operatingunder 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 limitationsprescribedby 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 onAugust 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 treasureras compensation may be increased l$ for each one million dollars valuationHonorable R. S. Wyche, page 4

or fractionalpart thereof in excess of sold 20 million dollars valuation over and above the maximum amount allowed such officer under laws existing onAugust 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 OPINIONCOMMITTEE By BWB chairman