TJEE,~TTORNEY GENERAL 

OF TEXAS 

March 1, 1939 

Hon. Chas. R. Martin 

County Auditor 

Harrison County 

Marshall, Texas 

Dear Sir: Opinion No. O-236 

Re: Will publication of lnfortitlon 

called for in exhibit "b"'comply 

with requirements of Article 1636, 

Revised Civil Statutes, 19251 _. 

-' Your request for an opinion on the above stated question has been received by this office. 

-. We have the fo??ms of' affidavit-of Commissloners' '~-. 

Court as to county finances ana order approving coiinty treasurer's Yeport, submitted by. you, marked exhibit "a" in Pea 

pencil; alsb, another form marked exhLbFt "b" in red-‘pencil 

which 7611 want to publish in lieu of the affidavit markga exhibit 'a" in order to reduce expenditures in the pub1Ication 

bf the county treasurer's quarterly report in a newspgper ~i.inder 

g.n;ie virtue of Article 1656 of the Revised ClvFl Statutes of 

. 

You state in your letter that in the past the affidavit of the Commissioners' Court as to county finances and 

the order approving county treasurer's report have both been 

published in a newspaper. 

Article 1636, Revised Civil Statutes of Texas, provides 

as follows: 

"When the commlssloners court has compared 

and examined the quarterly Feport of the treasurer, and found the same correct, It shall cause 

an order to be entered upon the minutes of the 

court, stating the approval thereof, and reciting 

separately the amount received and paid out of 

each fund by the treasurer since the preceding 

treasurer's quarterly report, and the balance of 

such fund, If any, remalnlng in the treasurer's 

hands aiid the court shall cause the proper credit 

to be made In the~'accounts of the treasui;ek;, in 

accordance with said orclep. Said court shall 
TTon. Chas. R. Martin, March 1, 1939, page 2 o-236 

actually inspect and count all the actual cash 

an4 asse.tY in the hands of the treasurer belonging to the county at the time of the examination 

of his said report. Prior to the adjournment 

of each regular term of the court, the county 

judge and each commissioner shall make affidavit 

that the requirements of this article have'been 

in all things fully complied with by them at said 

term of said court, and that the cash and other 

assets mentioned in said cbunty treasurer's 

quarterly report made by said treasurer to said 

court, and held by him for the county, have been 

fully inspected and counted by them giving the 

amount of said money and other assets In his 

hands. Such affidavits shall be filed with ttie 

county clerk ana recorded In the minutes of sti3.d 

court the t&rm at which the same were fllG:d; and 

the same shall be published in some newspaper published in the county if there be a newspaper published In the county, for one time." 

We understand from your letter that i.i is the lnteiltlon 

of the Cotiissloners' Court to continue to use the forms marked 

exhibit "a",to be filed and entered-'upon the minutes of the 

Commissioners' Court. and the form'marked exhibit "b" is to Be 

published in lieu of the form of affidavit marked exhibit IIa'- 

which will be the form actually used and entered upon the mtnutes of the CornmissIoners' Court. 

Article 1636, supra, provides that: 

"Such affidavits shall be filed with the 

county clerk and recorded in the minutes of said 

court the term et which the same were filed; and 

the same shall be published In some newspaper 

publlshea in the county if there be a newspaper 

published in the county, for one time." 

Your are respeztfl1l.g ad.vised that it is the opinion of 

this Department that the form marked exhibit "b" does not comply 

with Article 15$ anti tint t%e &fPFriavit of the Commlssioners 

Court as io eour,ty ffnonces which Is filed and entered upon the 

minutes of the cou-t zikl,ist be published in a newspaper and no 

&her affidavit may be p?Gblishea in lieu of the affidavit actually on file &nd ento-ed upon the minutes of the court. 

You are further advised that It is not necessary to 

publish the order app:?oving the countg treasurer's repo-t in 

that Article 1636 reqliires only'the affidavit of the Commissioners' Cour% as to county finances to be published. 
Hon. Chas. R. Martin, March 1, 1939, page 3 O-236 

Trusting that the foregoing answers your inquiry, we 

remain 

Very truly yours 

ATTORNEY GENERAL OF TEXAS 

By s/Ardell Williams 

ArdeUWilliams 

Assistant 

AW:AW:wc 

APPROVED: 

s/Gerald C. Mann 

ATTORNEY GENERAL OF TEXAS