**OFFICE OF**  **THE ATTORNEY**  GENERAL OF TEXAS AUSTIN

Eononblo Traylor Rurrrll Dimtrlot Attornmy 

### 76thJudicial Dlatrlot Yt. Plenaant, 

### Texas

D6ar airr

rubmtantia1l.y rm i v 28, 1944, you robmlt ra. **opinion 0r**  thir a

### fraayour

### lotkr arm


### l poaltory bank ha.WtCellmotorli date &ax08 are. oon

### agraog,&Cher

### liltan Ithe rrlr County, bs$orr mdue the Collrotor 

## r0rthe tstaX86,and
who 16 the proper parson, or auak approval end the prooadurr a8arrsary there to1 3."Are aonth2.y reportn shoring lotor rehlclr regletretion feea oolleotsb rsqulrod to be epprovad by the Copunlsslonare* Court or moaaother egenoy or person; endRon. Traylor Ruaaell, Pa&e2

4. If suck report8 are riot required to be approved by .somaeganoy, or pareon, Is th8 dapoaltory bank llebla to the County for parmlttlng the Collrctor to raoelvs 

### oomalaalona for the oollsotione of tha mamaevan t&ough tha Colleotor may makean error and rroolvm more oomiaIaaIon than ha la satltl~d to; In other words, Is the 48poaItorp benk raqulnd in effect to audit 

### auahaooounta to 

### seethat the Collsotor Is rso~IvIng the propmr oomalaalons?Themonthly report refarred to In your requrat Ir not to be oonfurad with the fiaoal re 3897, but we oonstrua gour request Port requlr#d by hrtlolr so ely aa rsletIng to withdrarala prior to Its epproral or mattloment madewith 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 

### Collabtorwas oompmmtrd on an gnual rrs barn18and dipoalted the fear and oommIaaIons he would br authorirad under law to retain In tb dapoaltory bank, tha 

### bank'ha8 therI&t to ro

### quira**6UOh**flduoiary ofrioar to Wnlrh **pm0r or**  the aaount lagsll~ due tha Tax-Collrotor ama oondltlon prooedrot to the wIthdrawa **or** mame. Thr mtatutea thereIn cited es6 partioclnt to thir Inquiry and we consider marenwithout recopyIn thsa at le 53 th, wishing to poiut out, how8Wr. that Paragraphs Nos. 4, ana 7 or Article 7260 and NOS.4, 5and 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, 5and 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 

### a8uamarIzod **stfito** wnt, 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 beanRon. 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 taxrrorlpt atubr 

### fllodeeoh month, and

## shall aompsr6 the 

### awaywith the tsx rolls (md tax reorlpt etuba. 

## Ifrounduorreot In every partloular, and If th6 

### TaxColleotor 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 ammoshell bs 

### rroordrdIn thr

.

“6. Th6Tax Collootor shall flually adjust and settle hi6 aooount with tha CommIaaIon6ra Cuurt for 

### thacounty. tax86 00116cto6, at the 

### 86me tlm and In th6 amno

### manneras 

### IsprovIdrd In tha fOrmgk&& Atticlo In his aottlreunt with theStat& Acts 1893, p. 90; 0. L. vol. 10, p. 1937, 45th tie., p. 1.328, oh. 491, 8 120; Aotcl .* The ~666 or NswAm6trrdam Osaualty Co. 

### vs.Plrat Rational Benk, 134 8. Vi. (24) 470, Involved a ault by tha Pl6lntlrr a6 aur6ty on the bon4 of th6 T6xAssasaor 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 

## 7260and 7261, V6rnon’a Annotated Civil Statutes, In the%&sntlraty, th6 Bl Paeo Court of Civil Appeal6 enld, and w6qtiotsr

“‘rh666 portions or th6 statute 86em to

### us to plainly forbid ths pagaent to Ohs county Oollactor from the public moneyIn the 

### de-pository 

## 0rhi6 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;LuntyCommtasioneta were tha only mea tluo ti;aCthe power or sutllorlty to approve feea of thi3 Tax-:.ssessor and Collector.

Articls 

### 1637,Revised Cl+!1 Statutes, 1925, provldee: “Toaxa.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, 

### tcsafd aooounta and rapcrts, to b% properly %nt%xodupon tha minutes of %aIdoourt ‘anti

### notedupon %a10accounts 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 byhfm.

Article 

### '3897of 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%SSorOrtaxes Such aumaof .%onsyto bs paid mnthly 

### rromths ocunty tr4aSury. a6 .xay baneoesaery to pay for clerical ‘ffork, tekfng ssseismente **and .JakiJI&**  **OUt the**  **tax rolls**  **Ot** the oounty, (duah su!aaSOallowed to be dsducted frog th%asouSt allowrd to the na86Saor as co%%n%atIoSupon 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 byany othsr govarmmntal ag%noyaa a condition prac%d%ntto the withdrawal of ooePlieeione %am%dbythe Tax ASS%aSorand Collsctor and dspositsd In th%d%poaitorp bank.

It is, thereron, our opinion that your question Eo. 1 ba and it is h%r%byanswersd 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 Ammarl6anSurety CompanyOPNewYork 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** thet declaicn, Said comniaslone r%mein solely und%rths 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 OffiOlalHon. 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 Broe 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. Wegive primary oonaldetatlon therrrors to those fees provided In Artlole 6675a-11. EFeare not advised, howGv%r, In what manner they atradaporlkd and held bythe depository bank. RsIng Is.38 

## 0r0rr100, Harris 

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

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

## roilowingprovision:

” Out or the oompenaatlon 80 allowed County TaGoileotora, It 

## iBhereby 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 

## orl.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 amonthly raport of suoh fees, It would appear that your question of withdrawal of these funds arrects only tha depoaltory bank.

‘Inamswerto 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. W8say this for theHon. ‘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’undawhere 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 

### aswould propsrlr ralas the question. At any euoh time you 

### areuonfrontod 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