R-10

PRXCE DANIEL .mTORWEY

‘ENEQAL February 10, 1947

Hon. Donald E. Tracy Opinion No. V-10 CountyAuditor Winkler County Re: Authority of the CommissionKermit, 'Texas * ers' Court to increase the salary of County Judge, County Clerk, County Treasurer, CountyAssessor-Collectour of Taxes, Sheriff, Justice of the Peace and Constable.

Dear Sir:

We have received your letter of recentdate'requesting an opinion of this department upon the above subjectmatter. 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 CountyAuditor may be paid a sum not to exceed that paid to the Tax Assessor-Collector,but under Article 1645, the CountyAuditor 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 CountyAuditor for the year 1947.
"The faots which I believe affect the above questionsare as follows: "(a). The population of Winkler County according to the last Federal Census in 1940 is 6,141.HonorableDonald E. Tracy, Page 2

".(b)

. The valuationas shown by the last approved tax roll is $31,607,470.00. I'(c). In'1945 the commissioners courtgranteda . 25$ increase in salary to the above named officials in question (l),underArticle 3912e, Section 15-b, and also a 11% increase in salary underArticle 3912e, Section 15. "(a). The valuation on the last approved tax roll which was the basis for the increase in 1945was.$20,819,- 098.00." According to the records of the Comptroller's Office, the county and precinct officials'ofWinkler County are compensatedon a salarybasis.

Section 15 of Article 3912e provides in part as follows:

"The Commissioners'Court in countieshaving a population of less than twenty thousand (20,000)itihabitants.,

according to the last precedingFederal Census at the first regularmeeting in January of each calendar yeer,may pass an order providingfor compensationof all county 'andprecinct 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 CriminalDistrict~Attorne.ys..Inthe 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.thanthe total sum earned as compensationby said officer in his said official capacity for the fiscalyear of 1935 and not'more than themaximumallowed such officer under laws existingAugust 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 havingan assessedvaluation in excess of Ten Million($10,000,- 000.00)Dollars according to the last precedingapproved tax roll of such county the maximum amount allowed such officers as salary may be increasedone (1%)per cent for each OneMillion ($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 allowedHonorableDonald E. Tracy, Page 3

such officers under laws~existingon August 24, 1935; provided, however,no salaries coveredby this Section shall exceed the sum of Four Thousand Five Hundred ($4,500.00)Dollars regardlessof the percentage of increase in populationand valuationand provided further that in-all counties, having a populationof not less than twenty thousand and one (20,001)and not more than twenty-five thousand ($25,000),according to the last precedingFederal Census, and which has an assessed valuation in excess of Twenty-fiveAIilJion(.$25,000,000.00) Dollars according to the last precedingapproved 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.atThree 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 compensationof 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 compensationautho.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 thereinnot more than the maximum amount allowed under the law existingAugust 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'sOffice,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 officialsof Winkler County named in Article 3912e, Section 15, could receive eleven (11%)per cent over and above themaximum amount allowed such officers under the law existingAugust 24, 1935, providednone 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 44thHon. Donald E. Tracy, Page 4

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

. Therefore, the county officialsof Winkler County could receive in 1944 $3330.00. ($3000.00plus $330.00).

Subdivision (b),Section 15 of Article 3912e authorizesan 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 increaseof $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 salariesof such officia.ls for the ensuing year twenty-two (2%) per cent over and above the maximum allowed such officers under the law existingAugust 24, 1935, ($3000.00plus $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),1rovided in.no event shall such salary.exceed the sum of 4500.00.

In otherwords, the maximum salary thatmay be allowed the county officials ofWinkler 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 compensationof the precinct officersof Winkler County is governedby Section 17 of Article 3912ewhich reads in part as follows:

"The term *PrecinctOfficers' as used in this Act means justicesof the peace and constables. .~. n,,- "(b). In countieswhere it shall have been determinedthat 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 intwelve (121 equal installmentsof not less than the total sum earned as compensation earnedby him in his official capacity for the fiscal year 1935 and notmore than the maximum amountHonorableDonald E. Tracy, Ftige5

allowed such officer under laws existingAugust 24, 1935."
The maximum salary the precinct officers could receiveunder the laws existingAugust 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),authorizesan 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, ($1400.00plus $350.00).

Your second question is answeredby our Opinion No. O-6234, a copy,ofwhich we are enclosingherewith. It states:"Generally speaking, in view of the foregoing statutes,you are advised that the annual salary of the CountyAuditor 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 CountyAuditor 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 salarywas fixed."
SUMMARY
1. The Commissioners' Court of Winkler County is authorized to fix the salaries of the county officials covered by Section 15 ofArticle 3912e at 22% over and above the maximum amount allowed such officers under the law existirgAugust 24,1935.HonorableDonald E. Tracy, 'Page6

.-., ($3000.00plus $660.00)plus

crease of 25% over and above under the law for the fiscal

-- in otherwords, $4492.50.an additional inthe sum allowed year of 1944 ($832.50)

(justfEes

The maximum salarythe precinct officials of the peaceand constables)of Winkler County for the year 1947, is $1750.00. Article 3883 and 3891.
3. CountyAuditor cannotreceivemore than the annual qalary allowedAssessor and Collector of Taxes in his county nor less than the annual salary allowed such CountyAuditor on January 1, 1940.
Yours very truly,
AlTORREYGENERAL OF'TEXAS

Assistant

JR:jrb Approved Opinion Cotiittee 2:

,ByBWB Chairman