OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Homrable D. 0. @reer 

State Hi&way Engineer 

Texas Highway Department 

AWtin, TOXW 

Dear Slfr 

as follow: 

w that any mneyo 

tax oolleotor from 

oertifiaate of title, 

es neoeerary to the 

e duties requlrad of 

It10 Aotj ehould be 

y Department for 

ate FKghway Pund~ Immediately 

bed tax OQlleOtQrS to remlt 

t any money8 regaining in their 

e end of the 1941 oalendar year 

t 0r all neoesrary oiiioe empenseia, 

8, 1941, we reoeired from tax 

8um or &31,660&O. In the latter 

part of 1041 a suit was filed by the UommN~ionerr 

CQtU?t Or Harrie County oonterrting the Stateva 

intereatrr in any BUUW~~ remaining over aad above 

the expenses of administering the Title Aot by 

the tax Colleotor of Harris Oounty, and as a 

rwult Or this aotion, ,this Department reoeltsd 
%norable D. C. Greet Pam 8 

from tax Oolleotors at the end of the lQII3 oalendar 

year the sum of only $5,526.16. This Departlapnt ia 

oow boldfng oheaks from tax oolleatora in the total 

oum or $27,llB.96, that has been reoeired iron tax 

oolleotork ln response to our dlreotlona that all 

aooaoya remaining in their title tllnd after the payment 0r all expensar Or ad.alniatorlng the Aot rar 

l aoh oalandar year be remitted to the Highway Department . It haa not bean depomlted in the State Hlghway 

Fund beoawe it was realized that the oourta might 

poaslblg determine that the State had no interest 

in auoh fund8 and it rould than be lmpooeible to 

return the fund8 to the county without the act of 

the Legl8lature. 

* Will you pleaee advise uo what di8po8ition 

ohould now be made of the above amntloned rundo by the 

HUhway Departma&LR 

Thi8 Department delivered SO you it8 Opinion 190. 

O-3561 in May 1941, to tho offoot that any baluaoe or rurplua 

ovar neee8wry expenditure8 out of the 88# retalned by the 

a88eawr and oQlleoter Of the oounty would not be oonridend 

roe8 or oodaaLon8 to be paid Into the Offloer#* Salary Food, 

or aooomted fQr aa fee8 0r QifiOO, but l hQuld be waltted 

to the Highway Deputmentr 

In the oaae’oi State ~8 Ql.888, 167 8. W. (Sa) tO6, 

the Oourt OS OlillAppeal8 at Oalveaton in it0 opinion aet 

out the itiding oi iaot and oonolu8lona 0r law Qt the trial 

oourt and then rendered two oeparate findingo. We qwte the 

13th finding of the trial oourt a6 tollowat 

“19. X find that, iigUr8d upon a peroentage baair, 

baaed upon the number of deputies in the offloa, the' 

ooat of adminiateriag the Oortlricate 0r Tit18 A08 

ia Ekrris Goant)r equal8 or l xoeed8 th8 SS$ retained 

by the AIu88Ol' and Golleotor otlt Oi the Certitioato 

of Title fe8srn 

We alao puQte iroa the same aplnlon the ~onolualona 

or law numbered 1 and S aa tollQw8: 

"1. I wnolude a8 a IWAttOr of law that 00 fntOntiOn 

is ahown upon the part Or the Legislature., by the 
g6norable D. C. Greer Page 3 

language of the aaendnmnt Or Seotion 57, 0r the 

CertlfiOate Or Title AOt, t0 reqUir0 the A88emQr and 

Colleotor o? Taxes to aooouat to the b-to Highway 

Department tar any aurplua whloh might remain In his 

hMd8 frQI?I the 2S# ice retained by him, and that it 

was the intention a? the Legislature that l uoh ice 

8lu3uld oonatitute a fee 0r of?ioe, or orriaial aoapensatfon, o? the A8aeaaQr and Colleotor. 

"3. I iurther oonolude that the sentenoe in Seo. 61 

Art. 16 Qr the Stat0 CO&3titUtfQa, VO~OncO AM. St., 

reedln&; *AU fee8 earned by di8trlot, oounty and 

'preolnot officer8 ahall be paid into the county 

treaaury whore earned ior the aooount Q? the proper 

mad*, indieatea an intention that all rOO8 0r every 

aharaoter oolleoted by a county otiioer oiiloially 

In oountiee hating a population Q? twenty thowand 

or more rhall baoom rOO8 0r QrfiOO, and that the 

ottioer i8 limited to his salary a8 oompennation, 

$nd any feea oolleoted by him o??lolally mu8t be 

paid Into the oounty dOpQ8itQry as direoted by the 

oonditutional provi810n.” 

The Court o? Civil Appeal8 on page 201 of the G&00 

Opinion held that the new duties to the @ubllo generally 

(and not a8 Han Friday to the Highway Department only) were 

thus iaposod by the law making body upon the appellee only 

in hi8 oiifoial oapaoity a0 tax a88esaor and oolleotor o? 

Earri8 County and prooumably within the already exletin& 

oonatltutioual powers Or ouch an orrfoer. Following thl8 

tinding we quote: 

"(lo) This oonclu8lon detortinea the merita ot 

the Highway Depurtment*O appeal, beoauae, under it, that 

appellant had no interest in the fund here involved; 

aooordingly, it is not deemed neoesaary to at length pa80 

UpQa it.8 other contention agin8t the 8UffiOienQy 0r the 

erideme to euetaln the oourt*~8 ifnding that the ooat 

o? administerin@ the Aot to the appellae equaled QC 

oxoeeded the 2S$ lee 80 retained by him. 
0 *~woweverl no hOk Or OUDpO~ rOl: VU&t ri&kd~~ 

on tb iaota 18 ~ereeivod--it appearbaa to bore beon 

at lea& l perrlaaible lnfennoo iron all the taota 

and oiroumatanooa in e~ldenea. 

a The appealed-from Jadumn8 wtll be In al1 

other reapeeta affirrd, but l 8 to it0 allowaaoe 

o f l tOo r na y*r oa e8 to tho l ppelbe It rlU be 

revaraed, an6 tbe ertire oattao an to attorney'r 

Seer will ba here rendered l dvezaely to Elm. 

*Afiirsed in part, reveraed rml nndered in part.* 

i ,’ . 

ft will 8e aeon from a uraful madin of the Olaaa 

Caae tbatZha Court of Civil Appeal8 hrld two thin&a, that is, 

tlrrt, that the Rlghway Department had u? iakreat in the 

toad beeauae Sk tax ColUater and Aaaeoau be aot it@ agant 

bat was rreth::lii ooaiormenae to hi8 duty u a publio offlei~l 

and She aneya eolleoted were Seer or oifloa an6 it war sot 

ne6eaauy to poaa at len((th upon any other emtantien~ and 

880ond, there waa no lack ot wpport for auah riadla(l Oi iaota 

peroolve6 la the rooord, it ap~#ulngi to have been at lm8t a 

permlaalble fnrereaoe 0s all the raOt8 an4 ofrcunuturooa in 

nidaaoa. 

ltoa thla 4ari~alon cr Dim Court of cltsl AjBpoaU, 

tha State or ruaa made l ppllaatloa ror writ of error to 

&ho supreme Coptt aad ralasd tlm point that the iindtng 

t&it the o o a Eor a l dp r la i*tu 

Yna 

the aot fn Barrio County 

qtia or l soeoda the L&I rota d bf the CoUeotor aid 

OS l uoh Seoa aa oonatrued by tba Court of Clvll ippmla 

wa8 unoorta\ln to the e%tem aa to afford no 1e8al support 

tor l uoh eonelualon of law aad jobgment breed thueoa. 

In the applloatioa. the other pelnt cri error a0 to tbr 

eomtruotioa 8eatIon 5B ot the Certlrloata of TlOle kot 

was al- ratred. 

ma ~upruao Uuwt rreruud the welt or error fos 

we 0r rurit. 

ikale 40$ of tire &ha of 01111 Proeddwo prwldoa 

that ia au W8Q8 W&W0 th0 $&IOOnt Of t&O COwt Of civil 

icppeelrr 18 a oorreot one Wt the L;tUpreae Ceuti la net 

oatdefied that thou oginloa of the Gourt of Clrfl Artper la 

aU raapea0a hrr eorreetly de&wed the bw, It will retaam 
Ronwablo R. C. Grow .YwJ4 5 

th; a~&l8Otion with the t¶OOkOC not&ion; "hfu80d lot tant of 

Merit .* 

The JURr@E@ court has no 5uriwuotian PO to the 

faote of the oaae, when there ia a dl8pute. Riohardaon va 

Liberty Iadep6mWt 3abol Dirtriot 39 6. w. (zd) am. 

xt do88 not roiiw the th8 crupru~ c0e 18 0Ot0f 

ooncr8moA with the iaot 188~08. The saprem court detaria88 

VhOther thaw8 18 a lOgel 8aifioi8noy to #upport u fi~luiry. 

YH Ga1v.*ton H. & ti. A. BY. co. V8 nrrrioca Greowf co. 36 

6. b. I %d) 905, US 3. 6. (64) 6@3, afflrting 1s if. a. 61~4 

In that oaai3 It wee held; 

983, 

*A8 wo oOn8tPUo tho oplnlon Of DhO Court of civil 

@pcLL8, that oourt do08 uot Wort8k8 to rub8tltuto 

ltr rlndingr of feet ior W findingi ef thr trial 

court, but aordp oonetruad tbo log81 l fr00t Of t.hq 

evibao~, oon8l6er.d ae a rholo, an4 hold, a8 a arttai 

o f la v, th a the t ma r f c o . *aa the l gw&t OS the R*ilwy 

co. ad not ltbble for the #hlpPrtit or ~048 brrtro+ 

by rir0, on6 theroiorc, revorwl ma6 rendarod the 08~80. 

Thir ruling five8 the iiu~mmr, Court the parr to mvi8v 

th a lvia o nea .~ 

fn the aale of zuith VI AtOht8On T. & 8. 1. B Iw8 

9. t. 690, tbo ctap3rma Court he16 that the Cart of Civi E @pealm 

having mdo Ciudlnm of hot that dofoet rroovarf, it wa8 nooerury 

that the oras@ bo rowid& for another trial. 

Tha Cortltio*to of Title aot of MSQ, doftm$ the 

torna V0parta8nta urd plaood th8 adaiat~tratlon an6l rnror00- 

was or the Irw isa the Ropartm8nt of Publio mfetr mB proridod its riehtr and dutlm in reapoat thareto~ P ad ruthorised 

thr 8ai4 d*partmwit to p~OWib0 llW888*y ;tOX%uD and CO IS&a 

rulea neoerrary to etfeotuato the law; al promorib& tho dutle8 

of the deaigoatod a&a&8. Hmn this law wan aaandod by t&e 

lQ4i h618lrrture, the XUghay Dep8rtmmt oi 'Paa toak over 

the function8 of the IIopwtmnt of Public i%afetf, but th. provi8lon8 In the oti&wl ii6t with roZca-es to the laatterra above 

numt~iouod wra not obwigrd. 
Bonorrble D. C. Creer Pa$e 6 

In vlaw or Huh of Froaaduro 80. 485, tbo rerusal 

0f the nit of error ror want 0r eRrit is oAp6bh of the OODetruction that tha ame Was refuesd bOOaU88 the judgannt upon 

thO faot ieaua at arproditure of SUOh auas by the oolleotor 

WI)8 OonaluSiVI, and that the Court WaS not 8AtiSfi.d with tho 

Court ot Civil dippeAl hoMing on the amttsr of aganoy of the 

Coll8otor. The order srrde by tbr Oluproaa Court is l l80 sapablo 

of thO oon8~truOtloa that the writ wan rorurrd booau8e tha oourt 

wee 8etiSfie0 with tho Court of Civil r~~8818 holding on thO 

qua8tion of agenoy and that it we-8 ROt 8at~8fie6 with raIsranO0 

to tbo JUd$meMi Upon tha iPOt i#sUO Of OXpOQAitUrO Of SUOh SW 

by the 00118AtOr in the 4dAilIiStrAtii.A Or the Act AS b8iw OOAcluBlra. 

In tho li@ht Of Vhat WS hRV0 raid, the QUOStfOB Of 

ttAa ~t6t8'8 lateroUt in be&llOoS, attat hOal l X~nditU?O# ha10 

boon pAI, 3&S not bwn dofinitely drteEmiB#d by tho &l&UOU 

COtart, mb thr dOO181On O? th. OOUm Of civil &QOe18 68 to 

ruoh aattare l b0uld not h aoaaptad (LS tha law gororniag thO 

aammr to your lnwtlr~. 

til fund8 bO&n6in$ to the Bi@weJ DepRTtMOnt er8 

dOpOSi&Od vlth tha Stat0 ~ea#UrOr t0 tbo OrOdit Of a SpOOi81 

fr&fd &eRi(ClutOd au the bitat Hi&Way ?uOd and paid 6Pt l o OOtb - 

* to Ar tic le 64 94 . 

Tbr 6bOVO h&St n8-d StatUtO aad UtiOl.8 6678 t0 

6694 iIl81PSiV0, Of the Stf&tUt88 mko it ap&uWOnt thet, subj.& 

to oontrol by the ~&iSlAttlFO, th# Stat0 Bi&WR~ Dapartmmt i8 

glvon the supenlsion of the tit&to Iii&way Fun4 and 8nl l xpcmdituror thsreot 618 Was held lI2 the QaSO Of Bobbin8 V. lhoStOR8 cOUlltJ,da.~. 916. 

Th8 Stats Troaeury lr the AO~oeltor~ of ttm fuads. 

TexAs Co. v. kiohrlewer, 38 3. 3.. ha. 141‘ error refused. 

It 16 our opiaion that the chOOk8 mrutlonod by yea 

#ho&d be turned over to the &At8 '&OeSWOr. 

YOU8 very truly,