Hon. Char~les Ft. Martin 

County Auditor 

Harrison County 

Marshall, Texas 

Dear Sir: Opinion No. O-1866 

Re: Under Article 3899 wou‘ld a constable 

compensated on a fee basis be entitled to deduct as an expense ~of 

office gasoline and oll'and up-keep 

for his automobile for and during 

the year? 

Your request for opinion has been received and carefully considered by this department. 

Article 3899 (a), Revised Civil Statutes of Texas, 

reads in part 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 all 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 Sherlff's residence may, upon the 

written and sworn application of the Sheriff 

stating the necessity therefor, purchase equipment for a bureau of criminal identlflcatlon such 

as cameras, finger paint 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 Justice and/or 

Bureau of Criminal Identification. If such expenses be incurred In connection with any particular case, such statement shall name such case, 
Ron. Charles R. Martin, page 2 O-1866 

Such expense account shall be subject to the audit 

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 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......." 

Article 3891, Revised Civil Statutes of Texas, 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 hls asslstants and deputies, 

and authorized expenses under Article 3899, 

and the amount necessary to cover costs 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......." 

This department has repeatedly held that a constable 

operating upon a fee basis is authorized to deduct the necessary expenses incurred in performing the duties of his office 

including traveling expenses out of his excess fees of office 

provided he complies with Articles 3899 and,38ql,~supra. See 

opinion of this department dated October 11, 1937, written by 

Hon. James N. Neff, 

in.Vol. 378, pages 

Assistant Attorney General, and recorded 

555-6, Letter Opinions of the Attorney General of Texas, and other opinions of this department. 

"Gasoline. oii and. a reasonable amount of 

'UD-keeDB5' would clearly come within the meaning of traveling expenses in this situation. 

You are therefore respectfully advised that it is the 

opinion of this department that a constable compensated on a 

fee basis would be entitled to deduct from his excess fees as 

an authorized expense of office, the,necessary traveling expenses, including the expense of gas, oil and a reasonable 

amount of "up-keep", incurred by the constable in the discharge 

of hIi official duties 

3899 and 3891, supra. 

, provided he complied with Articles 
- - 

Hon. Charles R. Martin, page 3 O-1866 

Very truly yours 

ATTORNEYGENERAL OF TEXAS 

By s/Wm. J. Fanning 

Wm. J. Fanning 

,Asslstant 

WJF:AW 

Approved FEB 24, 1940 

s/W. F. Moore 

FIRST ASSISTANT 

ATTORNEY GENERAL 

Ap~oved Opinion Committee By s/Bm Chairman