R-10 

PRXCE DANIEL 

.mTORWEY ‘ENEQAL February 10, 1947 

Hon. Donald E. Tracy Opinion No. V-10 

County Auditor 

Winkler County Re: Authority of the CommissionKermit, 'Texas * ers' Court to increase the 

salary of County Judge, 

County Clerk, County Treasurer, County Assessor-Collectour of Taxes, Sheriff, Justice of the Peace and Constable. 

Dear Sir: 

We have received your letter of recent date'requesting an opinion of this department upon the above subject matter. Your letter reads as follows: 

"1 would like your opinion on the following 

questions based on the following facts. 

“(1) Can the Commissioners Court increase the 

salaries of the County Judge, County Clerk, County 

Treasurer, County Tax Assessor-Collector, Sheriff, 

Justices of the Peace, and Constables;by 9$ over 

and above the salaries paid in 1946 for the year 1947. 

"(2) Under Article 1646, Vernon's Civil Statutes, 

the County Auditor may be paid a sum not to exceed 

that paid to the Tax Assessor-Collector, but under 

Article 1645, the County Auditor may be paid on the 

basis of $125 per million dollars valuation not to 

exceed $3,600.00 per annum. Which of these statutes apply to Winkler County and what is the maximum salary that may be paid the County Auditor for 

the year 1947. 

"The faots which I believe affect the above 

questions are as follows: 

"(a). The population of Winkler County according to the last Federal Census in 1940 is 6,141. 
Honorable Donald E. Tracy, Page 2 

".(b) .The valuation as shown by the last approved 

tax roll is $31,607,470.00. 

I'(c). In'1945 the commissioners court granted a 

25$ increase in salary to the above named officials in 

question (l), under Article 3912e, Section 15-b, and 

also a 11% increase in salary under Article 3912e, Section 15. 

"(a). The valuation on the last approved tax roll 

which was the basis for the increase in 1945 was.$20,819,- 

098.00." 

According to the records of the Comptroller's 

Office, the county and precinct officials'of Winkler 

County are compensated on a salary basis. 

Section 15 of Article 3912e provides in part 

as follows: 

"The Commissioners' Court in counties having a 

population of less than twenty thousand (20,000) itihabitants., according to the last preceding Federal 

Census at the first regular meeting in January of 

each calendar yeer, may pass an order providing for 

compensation of all county 'and precinct offioers on 

a salary basis. The Commissioners' Court in each 

of such counties is hereby authorized, and it shall 

be its duty, to fix the salaries of Criminal District~Attorne.ys. .In the event such Court passes 

such order they shall pay to each of said District 

and County.officersin money a&annual salary in 

twelve (12) equal installments of not less.than the 

total sum earned as compensation by said officer in 

his said official capacity for the fiscal year of 

1935 and not'more than the maximumallowed such officer under laws existing August 24, 1935, and not 

more than the maximum amount allowed such officer 

unde’r laws existing August 24, 1935, provided,,that 

in 'counties having a population of less than twenty 

thousand (20,000) inhabitants, according to the 

last preceding Federal Census, and having an assessed valuation in excess of Ten Million($10,000,- 

000.00) Dollars according to the last preceding approved tax roll of such county the maximum amount 

allowed such officers as salary may be increased one 

(1%) per cent for each One Million ($1,000,000.00) 

Dollars valuation, or fractional part thereof, in 

excess of said Ten Million Dollars ($10,000,000.00) 

valuntion over and above the maximum amount allowed 
Honorable Donald E. Tracy, Page 3 

such officers under laws~existing on August 24, 1935; 

provided, however, no salaries covered by this Section 

shall exceed the sum of Four Thousand Five Hundred 

($4,500.00) Dollars regardless of the percentage of increase in population and valuation and provided further 

that in-all counties, having a population of not less 

than twenty thousand and one (20,001) and not more than 

twenty-five thousand ($25,000), according to the last 

preceding Federal Census, and which has an assessed valuation in excess of Twenty-five AIilJion (.$25,000,000.00) 

Dollars according to the last preceding approved tax 

roll of such counties, the county judge, sheriff, county attorney, assessor and collector of taxes, county 

clerk and district clerk, the maximum salary is hereby 

fixed.at Three Thousand Seven Hundred and Fifty($3,750) 

Dollars. 

n* * * * 

“(b) The Commissioners Court is hereby authorized, 

when in their judgment the financial condition of the 

county and the needs of the officers justify the increase, 

to enter an order increasing the compensation of the precinct, county and district officers in an addItiona amount not to exceed twenty-five (2%) per cent of the 

sum allowed under the law for the fiscal year of 1944, 

provided the total compensation autho.rized under the law 

for the fiscal year of 1944 did not exceed the sum of 

Thirty-six Hundred ($3600.00) Dollars." 

Under Section 15 of Article 3912e, the Comtdssioners' Court is authorized to pay the officers named 

therein not more than the maximum amount allowed under 

the law existing August 24, 1935, plus one (1%) per cent 

for each One Million ($1,000,000.00) Dollars valuation 

or fractional part thereof in excess of Ten Million 

($10,000,000.00) Dollars assessed valuation. According 

to the records of the Comptroller's Office, Winkler County had an assessed valuation in 1943 of $20,091,789.00 

and an assessed valuation in 1946 of #3i,607,470.00. 

Therefore, in 1944, the county officials of Winkler 

County named in Article 3912e, Section 15, could receive 

eleven (11%) per cent over and above the maximum amount 

allowed such officers under the law existing August 24, 

1935, provided none of such salaries exceed the sum of 

$4500.00. The maximum salaries the county officers of 

Winkler County could receive under laws existing on August 24, 1935, as fixed by Section 1 of.Article 3853 fl 

and Article 3891, 

.'.----. 

as amended by Chapter 327, Acts 44th 
Hon. Donald E. Tracy, Page 4 

Legislature, p. 752, was Three Thousand ($3000.00). . 

Therefore, the county officials of Winkler County could 

receive in 1944 $3330.00. ($3000.00 plus $330.00). 

Subdivision (b), Section 15 of Article 3912e 

authorizes an additional increase of twenty-five (2%) 

per cent over the sum allowed under the law for the fiacal year of 1944, provided such salary did not exceed 

$3600.00 in 1944. Therefore, the Commissioners' Court 

of Winkler County could allow such officers an additional increase of $832.50(twenty-five (25s) per cent of 

$3330.00). 

Since Winkler County had an assessed valuation 

in 1946 of $31,607,470.00, it is-the opinion of this Department that the Commissioners Court of Winkler Countv 

may fix the salaries of such officia.ls for the ensuing 

year twenty-two (2%) per cent over and above the maximum allowed such officers under the law existing August 

24, 1935, ($3000.00 plus $660.00) plus an additional increase of twenty-five (26) per cent over and above the 

Sum allowed under the law for the fiscal year of 1944 

($832.50), 

1 

rovided in.no event shall such salary.exceed 

the sum of 4500.00. 

In other words, the maximum salary that may be 

allowed the county officials of Winkler County named in 

Section 15 of Article 3912e for the year 1947 is $4492.50. 

(4b3000.00 p&us $660.00 plus $832.50.) 

The compensation of the precinct officers of 

Winkler County is governed by Section 17 of Article 

3912e which reads in part as follows: 

"The term *Precinct Officers' as used in this 

Act means justices of the peace and constables. .~. 

n,,- 

"(b). In counties where it shall have been 

determined that precinct officers shall be compensated on an annual salary basis it shall bethe duty of the Commissioners* Court of such 

countv to fix the salary allowed to such officers. 

Each of said officers shall be paid in money an 

annual salary in twelve (121 equal installments of 

not less than the total sum earned as compensation 

earned by him in his official capacity for the fiscal year 1935 and not more than the maximum amount 
Honorable Donald E. Tracy, Ftige 5 

allowed such officer under laws existing August 

24, 1935." 

The maximum salary the precinct officers could 

receive under the laws existing August 24, 1935 as fixed 

by Article 3883 and Article 3891, as amended by Chapter 

327, Acts of.the 44th Legislature, page 752, was Fourteen 

Hundred ($1400.00) Dollars. 

Article 3891, subdivision (a),authorizes an increase of twenty-five (25%) per cent over the sum allowed 

for the fiscal year of 1944. Therefore, the Commissioners' 

Court of Winkler County could allow the precinct officers 

an increase of Three Hundred Fifty($350.00) Dollars, 

Therefore, the maximum salary the precinct officers of Winkler County could receive for the year 1947 

is $1750.00, ($1400.00 plus $350.00). 

Your second question is answered by our Opinion 

No. O-6234, a copy,of which we are enclosing herewith. 

It states: 

"Generally speaking, in view of the foregoing 

statutes, you are advised that the annual salary of 

the County Auditor cannot be more than the annual 

salary allowed or paid the Assessor and Collector of 

Taxes in his county, and not less than the annual 

salary allowed such County Auditor under the general 

laws provided in Article 1645, Revised Civil Statutes, 

as said Article existed on January 1, 1940. Such 

salary of the County Auditor to be fixed and determined by the District Judge or District Judges making such appointment and having jurisdiction in the 

county, a majority ruling, said annual salary to be 

paid monthly out of the general fund of the county. 

Ifthe annual salary of the; County Auditor was fixed 

under the provisions of Article 1645, as said Article existed on January 1, 1940, said salary must be 

computed from the last approved tax rolls at the 

time the salary was fixed." 

SUMMARY 

1. The Commissioners' Court of Winkler County 

is authorized to fix the salaries of the county 

officials covered by Section 15 of Article 3912e 

at 22% over and above the maximum amount allowed 

such officers under the law existirg August 24,1935. 
Honorable Donald E. Tracy, 'Page 6 

.-., 

($3000.00 plus $660.00) plus 

crease of 25% over and above 

under the law for the fiscal 

-- in other words, $4492.50. 

an additional inthe sum allowed 

year of 1944 ($832.50) 

(justfEes 

The maximum salary the precinct officials 

of the peace and constables) of Winkler 

County for the year 1947, is $1750.00. Article 

3883 and 3891. 

3. County Auditor cannot receive more than 

the annual qalary allowed Assessor and Collector 

of Taxes in his county nor less than the annual 

salary allowed such County Auditor on January 1, 

1940. 

Yours very truly, 

AlTORREYGENERAL OF'TEXAS 

Assistant 

JR:jrb 

Approved Opinion Cotiittee 2: 

,By BWB 

Chairman