OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Eononblo Traylor Rurrrll 

Dimtrlot Attornmy 

76th Judicial Dlatrlot 

Yt. Plenaant, Texas 

D6ar airr 

rubmtantia1l.y rm 

i 

v 

28, 1944, you robmlt 

ra. opinion 0r thir 

a fraa your lotkr arm 

l poaltory bank 

ha.WtCellmotorli 

date &ax08 are. oonagraog, &Cher liltan Ithe 

rrlr County, bs$orr 

m due the Collrotor r0r the 

ts taX86, and 

who 16 the proper parson, or 

auak approval end the prooadurr 

a8arrsary there to 1 

3." Are aonth2.y reportn shoring lotor rehlclr 

regletretion feea oolleotsb rsqulrod to be epprovad 

by the Copunlsslonare* Court or moaa other egenoy or 

person; end 
Ron. Traylor Ruaaell, Pa&e 2 

4. If suck report8 are riot required to 

be approved by .soma eganoy, or pareon, Is th8 

dapoaltory bank llebla to the County for parmlttlng the Collrctor to raoelvs oomalaalona 

for the oollsotione of tha mama evan t&ough 

tha Colleotor may make an error and rroolvm 

more oomiaIaaIon than ha la satltl~d to; In 

other words, Is the 48poaItorp benk raqulnd 

in effect to audit auah aooounta to see that 

the Collsotor Is rso~IvIng the propmr oomalaalons? 

The monthly report refarred to In your requrat Ir 

not to be oonfurad with the fiaoal re 

3897, but we oonstrua gour request P 

ort requlr#d by hrtlolr 

so ely aa rsletIng to withdrarala prior to Its epproral or mattloment made with tha Cosptroller an cortenpleteb wlthln Artlolaa 3896-3901 Inolualva, 

V. A. C. 5. 

In our oplnlon Ho. O-1090, approved July 31, 1939, 

$ oopy or whfoh Ie hanto attaohed, 10 hald that where e Tax 

Collabtor was oompmmtrd on an gnual rrs barn18 and dipoalted 

the fear and oommIaaIons he would br authorirad under law to 

retain In tb dapoaltory bank, tha bank'ha8 the rI&t to roquira 6UOh flduoiary ofrioar to Wnlrh pm0r or the aaount 

lagsll~ due tha Tax-Collrotor am a oondltlon prooedrot to the 

wIthdrawa or mame. Thr mtatutea thereIn cited es6 partioclnt 

to thir Inquiry and we consider maren without recopyIn thsa at 

le 

53 

th, wishing to poiut out, how8Wr. that Paragraphs Nos. 4, 

ana 7 or Article 7260 and NOS. 4, 5 and 6 or ArtIole 7261 

wara omlttrd ee Irrrlavant to the question oonaIderrd In the 

above 0FfnIon. &+a 406a It partlnmt hare t0 Sat forth SW&I 

psre@rapha 4, 5 and 6 of Artlolo 7861, readlag as follows: 

O4. At the aaxt regular meting or ths 

,CommIrslonars Court, thr Tax Collector shall appear befOx maid Court and m&e a 8uamarIzod stfitownt, showlag the disporrltion or all oogeys, both 

or the Stats end oounty, oollaotad by hIi% during 

th6 previous three (3) sontha. Said statement 

muet ehow that all taxes cum. the Stats have bean 
Ron. Traylor Rua6611, Pqgo 3 

pronptly rsaiitted to tha State Trsaeury at ths 

and of each nonth, and all tare6 due the oounty 

have bean paid ov6r promptly to the County 

‘IYsaaurar and ah611 flls proper vouchsre and MWJiFt5 ahOWiK@ 66m6. 

“5. The CoamlaaIonera Court ah611 6xamIns 

such atatsnent snd vouohara, togathrr with an 

It6mlzod report and tax rrorlpt atubr fllod eeoh 

month, and shall aompsr6 the away with the tsx 

rolls (md tax reorlpt etuba. If round uorreot 

In every partloular, and If th6 Tax Colleotor 

h6a prap6rl.y aooountad for all hx66 001180t04, 

6s provldsd sbovr, ths Coa!6Ia6Ion6ra Court shall 

rntrr an or&or approving 6aId report, and the 

~l;;;6;pprovIng ammo shell bs rroordrd In thr 

. 

“6. Th6 Tax Collootor shall flually adjust 

and settle hi6 aooount with tha CommIaaIon6ra 

Cuurt for tha county. tax86 00116cto6, at the 86me 

tlm and In th6 amno manner as Is provIdrd In tha 

fOrmgk&& Atticlo In his aottlreunt with the Stat& 

Acts 1893, p. 90; 0. L. vol. 10, p. 

1937, 45th tie., p. 1.328, oh. 491, 8 1 

20; Aotcl 

.* 

The ~666 or Nsw Am6trrdam Osaualty Co. vs. Plrat 

Rational Benk, 134 8. Vi. (24) 470, Involved a ault by tha 

Pl6lntlrr a6 aur6ty on the bon4 of th6 T6x Assasaor and Collaotor against the dspoaltory bauk for loss wEt6In66 a6 a 

re6ult or wr~rqml appropriation 0r 6xoaaa rr.6. Refsrrlng 

In Its opinion to ArtIal6 7260 and 7261, V6rnon’a Annotated 

Civil Statutes, In the%& sntlraty, th6 Bl Paeo Court of Civil 

Appeal6 enld, and w6 qtiotsr 

“‘rh666 portions or th6 statute 86em to us 

to plainly forbid ths pagaent to Ohs county Oollactor from the public money In the de-pository 

0r hi6 eerned r6e6 until his aeoounts are approv64 

by th6 oomml6e.lon6rs* court. Austin v. Klssr, Tex. 

Clv. App.. 277 S. W. 411, afilrmed, T6x. Corn. App., 

286 S. vi. 1082; Knight v. Harpsr, T6x. CIv. APB., 

279 S. ::‘. 589, 590; Austin v. FOX, Tex. Civ. App., 

297 S. w. 341, 343.” 
The forerain oaa6 in clted aa authority by the 

5th Ciroult Court ot Aqxala in Citizen’s ?;utioaal &XL% of 

“iaco v6. IIdolity and ZMposlt Coqahy ol &zyland, 117 .L’ccI. 

(26) S52, aartiorori dsniad, 61 5. Ct. 947, whersln it was 

held that the C;Lunty Commtasioneta were tha only mea tluo 

ti;aC the power or sutllorlty to approve feea of thi3 Tax-:.ssessor and Collector. 

Articls 1637, Revised Cl+!1 Statutes, 1925, provldee: 

“To axa.nin% iiA%nC% %OooUnts.--The 001&111iealnners ccx.trt shail, ‘at aneh meular term, cxamins all accoslnte 6nd rcoorts r%latln(S to the 

tinanoea of t&a oounty, and coolpars the. aame 

with the voucher% sccoapanyirq $h%a, and o%use 

such oowx.otionr ‘to be n%d% as are necestmx.v, 

in ordrr tc sake said Doaounts end renorte oorr%ut, and ah811 onuee fill Ortl8rS sada by tbsrii, 

sF,“ert%lnlne, tc safd aooounta and rapcrts, to b% 

properly %nt%xod upon tha minutes of %aId oourt 

‘anti noted upon %a10 accounts and r%portsew 

.hrticls 3696, V. A. C. 3 . , prOVid%% that in CCunti%% 

haring no county aubltor, it shall be tha duty of the corollaslcaers~ court to make tha exaainotion of the books and aooounta 

of each district, oounty end precinct officer ahov;irr,c: all fess 

end comisslons earned by hfm. 

Article '3897 of such Statutes, contains the provision 

requiring a copy of the fleeal rsport (on form designeted and 

aTproved by the Stnts Auditor) to ba’fllad with the County AuditOF, if %lny; othsmisa, SS.P% co be filed witk the oommiasionsrs~ 

court, an$ Artlo>.% 3899 (a) rel;uZes to tha morn .:mnthly expsnse 

report repuirsd ox enoh Tax ;\saes%or and Colloctnr com!enaat%d 

or: c Me basl$. 

.“zt~ola 3937, v. A. C. s., conbe.ix thu followi~ 

prcviaion: 

,* 

. . . . 
Hon. Traylor Russ%ll, Pags 5 

“Tha commisaionsrs~ oonrt shall allow ths 

%SS%SSor Or taxes Such auma of .%onsy to bs paid 

mnthly rrom ths ocunty tr4aSury. a6 .xay ba neoesaery to pay for clerical ‘ffork, tekfng ssseismente 

and .JakiJI& OUt the tax rolls Ot the oounty, (duah 

su!aa SO allowed to be dsducted frog th% asouSt allowrd to the na86Saor as co% %n%atIoS upon th% 

olroplation of Said tax rolls f* progidsd, the 

amount allowed the esseSeor bi thu oo~iaeionors’. ,; 

court shall not sxcesd the oo;lp%nsation that may 

br due by county to him for aaSeSs1ng.n 

! Artiolr 3939, R. C. EL, 1925, provides for cud 

i 

fixes the oommiasloa payeble to ths Tax Aososrtor and Collaotor 

rOr the oollsotion of both Stats and oounty taxre. 

Under ths foregoing authorities, thr oommlrsionsre~ 

court la th% only lrgally aonetltut%d gw%rumntal body or 

agenay authorlzsd to ,approo% the monthly r%portS ct ths Tex 

Assa%Sor end Collector of Korria County. Thsro is no author- 

! 

itg for thr county dspoeitory requlrlng auoh r%port% to bs 

approrsd by any othsr govarmmntal ag%noy aa a condition prac%d%nt to the withdrawal of ooePlieeione %am%d by the Tax 

ASS%aSor and Collsctor and dspositsd In th% d%poaitorp bank. 

It is, thereron, our opinion that your question 

Eo. 1 ba and it is h%r%by answersd In the mgativs. Thie 

disposes of question ho. 2 Submitt%d oondltionally and baaad 

upon en afflrmetiva 6nSwm to qasstion No. 1. 

It was hsld In Ammarl6an Surety Company OP New York 

vs. #apner &%tinnal Bank, 13 r6a. Supp. 295, that there was 

no law which required tha recsipts from motor vehlcls regletrations to be d%posit%d ln any particular institution. SlAO% 

a% ar% considering eolaly tha officer’s oommiaaione, and undsr 

the t declaicn, Said comniaslone r%mein solely und%r ths control 

of the officar insofar ~8 the depository bank ia concerned. 

f! . reporting nnd aooou,nting to the State and oounty 

for the funds collaotsd undar ths Motor Vehicl% hegiatration 

Aot is s neoesoary port oi ths Tax Aeaessor end Colleotorl% 

duties since he perlams such dutim as a Fart or the OffiOlal 
Hon. Traylor Ruamll, Page 6 

dutlrs of his offior as Tax Aeesseor and Collector. Harris 

~;;;ltg9~. Hall 172 S, W. (26) 691, State v. Glass, 167 S. W. 

Under tha latter ease the Court held that suoh 

fees ear&d by the Tax Assessor &d Collector was B roe or 

orrice snd must ba rooountad rar. 

Under question No. 3, you rarer to automobile 

re,qIstretIon rsoeipts, presumably oollsotad undrr ArtIole 

6675a-lOa, V. A. C. 8. We give primary oonaldetatlon therrrors to those fees provided In Artlole 6675a-11. EFe are not 

advised, howGv%r, In what manner they atra daporlkd and held 

by the depository bank. RsIng Is.38 0r 0rr100, Harris county 

v. Hall, supra, they are to be accounted ror by the OrfIorr. 

Article 6675a-11, V. A. C. S., aontalna the 

roilowing provision: 

” Out or the oompenaatlon 80 allowed 

County TaGoileotora, It iB hereby expressly provided and raquuirsd that they shall pay #a entire 

axponas or issuing all license rsoeipts and nuabor 

plator and. ohauiieura badges Issued pursuant harmto, 

including the oost or l.bor psrrorm@d In Issuing 

aald rsoelpts, numbor plates and badera and the 

cost of postage used in mailing 55me to applloanta.n 

bhethsr or not the monthly expense report of tha 

off’lcsr, Artlals 3899 (a), Inoludss or ehould Include euah isas, 

If material, Is not desmcid neoaeaary to decide. Slnao you state 

the Cormnlaaloners* Oourt Is approving a monthly raport of suoh 

fees, It would appear that your question of withdrawal of these 

funds arrects only tha depoaltory bank. 

‘In amswer to your question No. 3, It I0 our 

opinton that the Commlaslonsr~e Court la required, at each 

regular term to look into and exemina the reports and aocounts 

relatlog to the rinanoea or ths county as provided In Article 

1637, R. C. S., 1925. This stetuta la to be eonstrued with 

Art1016 3899 (a), V. A. C. 8. . 

Insofar es the iaote submitted relste to questIon 

Ro. 4, It appears that aana primarily oonoerns the tax assessor 

and oollector and the depository bank. W8 say this for the 
Hon. ‘Baylor Ruresll, Page 7 

reason that Wee and oommisslons earned by the oiflorr and oollooted within the limits of the annual aa~lmum and exoe8a toss 

he is entitled to retain are not etrlotly the property of thr 

Stats or oounty but are ooneldrred public f’unda where drpoaltsd 

In the daposltory bank uneagregatsd, and we oannot aasuma any 

unlauf’ul withdrawal or State run4s lnvol~~d. At most, the 

’ quratlon or llabllity on thr part of the doporitory bank 18 

one or raot, dependent fUrther upon a situation oonrrontlng 

you as would propsrlr ralas the question. At any euoh time 

you are uonfrontod with a question of aotual lose or State or 

County runde 88 a rsrult of withdrawals by the Tar AsersaorCollrotor iron tb drpoaltory bank, we will be only too glad 

to go Into the question of liablllty by considering all faots 

in oonnrotlon thsrewlth. 

Youra vary truly 

ATTORNEY jX+SAL OF Jl’EXAS