. 

### 5;

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

l a quertlonr.



### ~ltation. **Alt** to r&la. unemr &;O25, lnamuoh a maid artlola, pt or your reoent ooaon. rhloh we are direate 11 8tatut.w of Terar, your oounty nerd in lred about ml@ 

### l erlourl~ *oounty’l) aftnirr, we are 

### naunderruoh 

### olrouastaaow.

n6 tbr

fo rm1

part.,

l 

### rrlwith 8 u8sor eonrenioneo lB anmlor

### to tb 1940 rodoral 

### Conmm, other .thn tb pwpo8or 

### and UMIP rtlpul~tea 

### la Artlolo lo=, rapm.

.8(B) It Lay UBderrtaBdlq of 

### the 8trtut.r rrlat~ 

### to the 

### pour?8@itea Dirtriot Jo&m 

### to l oloot 

### ana qapolat 

### rudltorr 

### tor l 41t1a@ eoaBt~,tlBonoer, that 

### ruehsot oa t& part ot Dlltrlot fad@8 ha&to **bo** 

### proUo8t.d byl 

### ruoolutloo l

### z oWr of the 

### Comial lonora* Court



### of tba oountl dorlring the audit ot 

### oouirtlo, airrotod thcroby, doll p’rrrd by 

### raid Comnlr8ionmra@ Curt and mlnuter urdo **ct** tholr rotlon and oortitled to the 

### Dlrtrlot Judas,of tho 

### Dirtrlot 1~rhloh 

### jurlrdlctlon 18 hcd. 18 thI8 **oorrtoti**

“(8) frioa County Co.-,918810nar8t Court duly 

### pa88td at 

### 8 rwsule meetla~ 0r raid oourt,



### . r080iution 820me. t ntct88ltt **ror** hailng aa 

### uoOouptiIing

Or their XWOOrd8 Of tillOiriOO8 08 We **udrrrtaad** we8 **prororibed** bf ~.rtlolo1641, CiV. dtictUtO8Oi 19eb. VI*advertised for bid8 f0 bo uub;littrd8t **our** IlbIt**re&llRr** SWetillC d **UpOn** 

### receipt **of** @~VOrul bId8, let the OOntrclOtt0 the lowest bidder, all ot 

### raid kld8 OOitk6ftan Certit$;,,“bdU; **nOOOUfltant8 Of**  **.0x38.** Did **Wt OOllfOTIB** 

"(4) IIhthe ia Of thI8, the DI8triCt **h&d@** of thlr DI8trICt ordora another audit, Did he bar@ any authority of law Sor 

### hi8 aotioa?

"The fact that tbi8 

### oounty hs8 no County Attorney, 

### or **County** Auditor, and 

### thlr harlag boon a oontrorrr8lal quettlon for orno months, I, 68 County Judge of IrIm **County,** %x38, will apprtoiLte four



### ~.handing down,an opin$oa oa th:r ratter, If at all **po88iblr,** whloh ~111 reach ma not later than tha 11th 

### 4s~ of ;;uroh,1944.' ' ln

iirtlole184da, ROVi8ed Cl~il Sttit?te8 or %XY@, **1025,** proridea aa r0ii0w8 :

‘ThO OQUIMi88iOW8' OOtUt Of My OOUIkty **under** 

### twenty-five thourand population aoeordlng 

### to the **h8t** 'JnltedstStO8 oen8u8 may 4zkO M arranmmeat 

### or agtt3xit with one 

### or 2oro other **oountirr** whereby all **oountitr,** prrtlcr **to** the l **ra%grzent** 

### or **agra*aeixt** **,** may Jointly *fag1001 and oom,unsata a l **woial auditor**  **or auditor8**  **for** the DU?DOSO~ l~eolii.6 in ,atioitr 1645 .md 1646. The-ob;mty o&ii

### rlonerr' **oourt** 

### or every oounty urrrtt0d 

### by thl8 **arti** 01, pay hrrVe~JIsl;dlt kfi30 :f-rli th0 bOO-i8 Of th# oounty, or any of tbr, at any time 

### tky my darlre whether ruoh arrun6ezwIt8 oan bo **sudr** with 

### other

(Undtirscorine

ours)**,,rtlclr** 1645, **Of 8ll16**  **StatUt@8, rofrrr**  **t0 the** 



### ,ppo13t;tl& or a0 uudltor in any **Oounty** h.2rIng l ~g ulation of ,,@a0 lnhabltrat8, Or OtWr 

### l OCOrdlng

to thr pttoedIn~ 

### Ttderal cIn8~8, 

### or hatln~ 8 

### tax 

### wu0tion or rirt00n aillIOn doll;lr8 Or-gvcr,

### aooordinJ to th6 laart 

### appro+d tax roll@, an& 

### rat8 1J# 

### f.lll Of oftic. 8d **OOa~Olb8~tiOn.**

**ATtiOlt** lb66 **Of** raid **btstUtC8, provider**  **a** 

### sathod ,wrrby an eudltor **0a.o** be **appointed** 

### In my **oouotf** not mentlorud **Ud rnumratrd**  In thr lb ove soatlontd Art1010 lb48.
Both of thm mlt 

### tbovmmMtioatd 8eiChB **refer to**  

### (br rppoI:rtmeat of a regular 

### oounty auditor and not 8 Bpdal **<or a8**  

### provided la ArtlOlo 1646a, **aupm,** thcmforo 

### tb 

### rofrpmte to them ia aaid .Utiol8 **1646a** 18 moarrin~l~~@.

In thI8 OO.?neOtiOnand in ordrr to olarlry thr atenineoi **8rlid ,hiOle**  16466, we will next hsrcorttr rat out (hepertinent part8 0s nrt101. 1441 0s **8316** WttUt.8 and thrn follow 8a.W hlth **qUOtatiOIi8** 

### f?Olaa letter of data ootober 8, 1931, written by the than Fir8t k88ictrQt **.kttOrnty fhneral,**  Bruce C. 3ryufit,to the XmorobLt 8. T. **Bur;I@, County**  **Attorney, tbit8Vilh,**  **TIXIPI.**

Se14 drrtich 1841, protidtr, la g-rt, 08 ftlltwt:

"r&y Oom.dsuiOntr8 OOUFt, ***bon in**  **it8** JudgatOt an 1ngtrbtl-w publto ncceselty sxI8tr thermfor, **8hrL1** hire authority to ein?lOp4 disintertrLrd, oompotsct I’d expert public aooountarrtto audit all or any pert OS the **boUiL8,** rOOO?d@, or aOOOUnt8 of t&

**~ollntlt8, Md**  **611 E.O** **” .&~tal**  **Unit8 Of**  **tht** COMtf, horpitai8, **?ars8** and other **in8titUtiOQ8 Of**  the **Oounty isopt**  

### and nalntalned at pub110 oxgmxe, **U8** well **a8** for all 

### eatttrr relat!af.to or affeotIn6 the if8081 ai

### fair8 or the county. The rorolutlon prorIdIn8 for ruoh audit **shall rtCit0**  

### the reu80118 **and clrotraity**  existing thermfor 8UCh l thct **in the**  **Judgront of**  **@aid oourt**  them rxietr ofrIoIalrPIr00nau0t, wiurui ofairrlon 

### or ne~ll~snco In **TOOOI ’** **d8** and reports, mirapplloation, oonver8Ion or r0tOntiOn OS pub110 **fUnd8,** Callure.- la h4.pinq 3caount8, InnklaRraportr rw5 accounting far **,*ubAlo** **fur144** by **any officer,**  **went** or 4o;loyo **of th%**  **dlrtrlct, oounty**  **or pr,cinCt,**  

### iDC.hdit4 **de** p0sltorl48, horpltola, 

### und other public lnstitutlonr ~lntalccd for thb **yubrlo** 

### bsnsiit, **ocd at**  

### pubilo 4x**pens@; Or**  **tbut in**  

### the **jU ’** **%GS3t Of**  **th8 03Wt,**  **it 18**  n4ouo89ry that it h:1~8 the lr*i~r~;ltttlon 8ou$ht **to** eaetlc 

### It to deteralne 

### azd fir ~ropcr 

### toproprl8tlon und 4rpnUlture 0r ;)ubiic zcmC3~~ ~$“to 08ti8rtflhl and I12 4 jurt and propar tax lryy.

._ The **qUOfdlCn8** frOZ S:$id latter Of OCtObr 5, 1x1, @ ~8,rOiiOW:

a* l * The -;.evlsc?d Clril Aatct44 xare adopted at the **r46ul.a** scssian ot tka 30th **iOel8litUT8,** 

### a*,d b00~i 4:r4ctlv8 >e,zbcr lrt, 19Y:5., The iiev:asd Civil **d3tUt48 wcfb**  **lnoludcd** iA **Oat** bill, and the **;rroviS13&8** tbCr4,r -here ectireip 8C7 rirte and dir**tinct** rrom 

### the ether :cte 0r rhe k4gul.:r*os:m of tke &:Lthics.!ol;itwe.

*ob?tcr ib4, ..Ot8 **of the**  **i;4yiij~It** ibselon of the 29th ke!:iztsre, provided-for t.54 **pubii** 

### cutiori of the EaYissd Cl911 ti::tulao,'t!sPer141 GOi28 Cr,dt!& Cod4 or Crlslnal 

### -zocedure, ;r!\dthen provided t&t **tke Ssretoor**  8hculd a;ixlrt u lenper Of 8ZiK~ri8008 and ,ablllty t0 ;ir0R3r% 801d VO1U?I48 tOr ,publlc4tioa,~8 dlrro:ed in raid .kOt. **zicatlonl, 3,**  **4, b**  **&cd 6**  **Of 8418**  Chaatar **tiIStrUCt8 the**  **1uUy8r 80**  **ap?olated 38**  **to how**  he **ehalirll &Wo;-** **‘ lrs**  raid **8tiitUt48**
ror ;ublicutlon. Th8S4 **84CtiOn8** 

### read, **r48.7fXtiVCly, LB**  **rOilOW8:**

"'240. 3. Y:her8clayarticle In ~.!I?G iievlsed:.t:itutc8 **or Codso**  lu8 b44n crgrezsly rO~nl0d by tne ?bi?ty-Ahltb i.Cg?CktZ?J-"s 8aid 4rticla 8hail be o&tted ?roa said ~01~4, and ia 114% thereat, there 8h8ll b4 in84rt4d e **8tSt8JcAt** t0 the 4fr4Ot thdt 83:d **artlcls** h I8 6000 re?eo;rled, and ttc pqe 0r **the aeaaion**  **cicts** **ooot*inlac** **s&l repeal**  **i!lg ItetUt8.**  **-**q,80. 

### 4. .ihmre 4ny artlclr in 8Giid d@y:#ad dtatutO8 Or Cods8 85i1 hive been

.- 4,~cdsd sad **r8-dcdt4d** by the Zhlrty-n:nth

ugj8l~.ture, svltl articl8 8hdl b8 Omltt8d aad the article a8 uS+Ad8& 8nd r8-•naOt86 

### ahall b8 in84rt4d 

### in 118U 

### thtrrof, with Lid48 

### or **rrrar43w rhorln6**  

### the **aat4** 

### ai **th4 str(Ut4**  **by** whloh raid 8fliCl4 wa8 adend8d, and th4 ~464 Or th8 84481011Wt8 $a which 8ald **ihitUt8 ti)Deet8.** 

**‘ y3eo.**  **5.** Vhrn any art 1C18, ohe?ter, 

### or title or rilld **Hcria44 Aitutc8**  

### or Cod.8 ha8 been mdlflcd br WI sot of 841d **iegl8latur4,** 

### but **th4 82~18**  **18 not**  amended 

### and r8-.IlaOted,th8flraid article, chrptar, or tit18 sheil b4 r4t:llncdIn 84ld **Yo1U.58,** 

### and 

### the **sot rpodiiying**  **t!I4** 8h4l4ehall b4 insertbd lmsedlatrly tartersuch article, chapter, or t,ltlr,together rlth ,llkcnote8 **Qr** rcforbIlC88,~8 hereLwbafore prorldad.
"'S40. er Pull **ecd** aoctir~tcindicer **to** 8416 COi48 4lldtk4 h4Y144d -IstUt 6h*ll be attached to each of **8al4** Codes and to the !ie-

. ,, ;z, .Yi84d~t0tUtPI **rCt8?4CtiY,ly.** The 8U~rYi8Or

to Ba agpol:ltedrhall hiireauthority to oorreot l **Yld4nt** typxpaphlcal errtm .sidlnaccur~olc8 **fOU3d** ifl

### 8a14 iceYiZc4 &t,!t;ltelCl:;& COd48.'
"31 Cha)t8r .o, **8OtS** 2f 

### thehogulnr 2088;Oa Of the 30th Leglal~turb, art:0188 1459a and' 459b 

### were added to the 3OYi84d 

### Civil 3tqt;lttSof191

. em.48 article8 war',brought formar 1n the ii4yii44CiY11 statutes Of 1925 48 88rtiolr1641.

*dy CEdptcr 63, .iCt8Or rho icrgul:lr .&8s~iOn Or th4 39th **i.46iPl.~tUS4,** .,rtlc1414590w44 ad444 to the ierlsrd clril dstUtr8 of 1911. Thlr artlclo read8 a8 iOllOW8:

"'nrtlclo 14590. **lb** ooziilat **Ioncr8 ’** **0ourt** of any County ud4r tW4ntpriY8 thOU84ZdppUhtiOll **aOOordin6** t0 th4 148t 3nit4d .;t‘,tt,,,

### 542

**oonaua nay**  mia an arreng*.aentor **aerttmnt** with one or more othtr oountiea rtereby all oountiea, prrtlsa to the arrangelent or apgse

### Rant, soy folntly waploy and 

# oosrmnaatr a 

### rpaolsl auditor 

### or auditor8 for the 

### -wpoaea 

### rpeolflrd in irtlclea 

### oounty oomalaalonrra’ aifrotad by thla artlcla 

### may hste an 

### audit aid0 Of 

### au thr bOOit Or 

### the QOUOty, Or 

### tiny ot thea, 

### at eat tlm 

### thaf may 

### dtain whether l uoh **trrrngmtota** oan ba mada with other 

### ooantlea or nOti **provided** 

### the **Clatrlct Judga**  

### or grand Jury msy order 

### bald **audit** 

### if either ao dealred.’
“Chapter 61 link8 up with Chapter 80, i&t8 of thr 38th Leglalaturs, **and** the two together make a Oomplotod **i=ot**within thewelvte. 

### Yt&lng In mind th.zt nrtlcla 1841, iietleed ClTIl im&utta or lQ25, eontaina both r&lclta 14590, and 1459b, aa crt-lttd by Chapter 60, -eta of the HtgUlar &ssion of the 30th LeglalJture, then it naturally folloxa that mrtlcla 14590, aa 

### ortatd **by Chpttr**  63, itOt **of** 

### the **he** ulcrrSeaalon of the 39th Ltglalaturc, Shoald hate beta brou&t forward In the **btrlstd** Clrll Statutta 

### by 

### the attorney employed by the Governor **under** Chapter 104, **aupra,** 

### aa ;rrtlcle1641a sad not aa 1646a, aa waa done. Chy tha learned 

### attorney who dld 

### thla work could h.?Teaadr such a mlataka 

### la dlfilcult of axplanatioa.

‘YOU will note in Article 164ba, 

### 61 lt appaara in 

### the **haviaad** Clrll **~tatu:ta,** th;t he rarer8 to ~rtlclea 

### lb45 and 1646 whrn it ahould h,iTe **referred** 

### to but a ring18 artlolr - 1641. .+aln, you ~111 

### note that Artlcla 

### lb48a proridta that the OOP

### mlaalontra’ oourt of any county oi 25,000 populntlon, aooordlng to th8 last **United** *tatoa otnsua, may make QO arraagtmnt 

### or agreailent with jno or more oountlea, whtrrby all oountloa, partlta to the agreement 

### or arraagsmmt ,amy Jolntlt employ uml aompeneate a

### 543

**.fi IOU**  **hat0 t&O**  **ibViOO4 Ci?il**  **OtdUtOO, JII**  **printod an4** **diatrlbotrd by**  **th** State **of Tqxar,**  **before** 

### you an4 rlll l 

### xMlM tha 

### BOW, yea8111we that t+y **are mot** **outlflod to**  

### b7 the Saontar~ **of** Statel**#** 

### kin( an l



### uot eogy or tho 

### bill rhloh **qa&t;~,~6la** 

### laturr and aa 

## l

pprorad **by tbr**  OOTUllOr.
**oauao** 

### of the 

### ohaa&ea mado ia the original bill by **68 etornoy** 

**“ p**  

### looted by **tha kT.MOr**  

### and.? 

### tha autborltl 0r 

## chpw 04.

With tha abOT0

## l

qlanatlona the 

### quratlon# l **ubdttrd by**  **y~o** 

### sro rirplifiad, **and**

### oountf **oom** 

### rlaalonua 

## or oountiea undrr g$,OoO population may, rlthar alonm or lo oonjtmctloa with 

### other ooaatltr rhloh hare 

### n popuIatlo8 or loam than g&O00 in**hbitmtr, uko**  **aa**

## arranpzont **whareby**

### ther **uy** 

### lolatly employ **aa4** 

### ooopanasto l 

### aperk **auditor or**  

### auditora **t0r** 

### the puxpoarr rpoolfltd in Artlolo 1641. Suoh an l

ditor la a 

### rntlrol

L **dltJiaroat au**  

### dltor v 8e oi?loe ?a authorlWa uabr rrtl*lr8 lb46 l nd 1646 aad whofo.attirr are **pxwaorlbo4**

### ia the utlolar tollowl~.



### Beoonaur 

### withthe oonelrulon8 **MaObd dote.** 



### AUO 

### la our opinionlo. O-4988, or date January 

### *, 1943, whloh uaa lsrugud 

### to Irioa Countr 

### alao, it wa8 held u followr,

l

### * l l luoh l 

### tatuto (1646a) l

utborlso& aa audit **0i oorrnty**  arrdn **4 tiruooOr**  **in** l ooonty **w0t 86,000**  **pogtiti08 ~00~**  **m 0rddu**  0r **tb ah**  **triot &darn**  **or** grand **#rp** 

### myr6108m of 

### *hether or 

### not l uah 

### audit wa#arrlrod bl the ooarrlaalonetr~ oourt.”GW oplnlona So. 0-4S33 **nnd Ho.**  O-1137, held



### ~I,,.iocordoeoo with the 

### WXt abOW l?MZitiOatd O>illiOfl.

Ia tha light of **the above,**  **the** answer **to** your wta

### tlon No. 

### 1 la

### thutyour **oourrty** 

### being under twenty-fire t%sm+nd gopuiatlon 

### aooofdlng to thr lastUaltad **Aat.** 

### Cenaua, asld &lcle 16468 

### l

9pllra a.?d

### rlther your graud **jury** or dirtrlct #a ago may o rdu 

### an audit ior

l uoh wrpoara. Xi lou wan bl your qwatlon No. Z the 

### ap$wlr,tlag g,:f;;~;l~~;~ ptysmit **oouaty** oudltor nabor .,rtSol;U;64$,

, t en **ysur** undoratsd0ag ir oorreot, 

### pu leas, a# UoMat yrwJme 

### from your 

### btter, the aQpoi!:t-JtGt of a ‘polo1 auditor for the **purpose8** aet out ln .,rticle1841, **aupra,** w ,muatanawr your qucat~oa No. 8 la,the neeAtlvr and attach 

### herrto **our** O~lnloa No. P-4988, rrforrad **to ~bovo,**  in **aupport of**  **our** holdlne.

Uo cam&t ;ra(F*icir attgorloally pur 

### r;uoatlon go. 3 **1.6 we** **do** not hit*4l uiflcieat 

### foot8 boforr 

### us. Tha prorlaiona of aald 2.rtlolr

1641 ahould ba followcd~ carefully.
60 u3awer your c;uaatloa b. 4 ia the afflr~ctlvt, **~36 oite**  our **attdchd** opinion **No.** O-4966 and alao Oplnlon Ko. G-1127 rtrtrred to tS&tla, whloh we uttaoh hereto.

ve rosain Eo~lng the vbovr fully anawtra **your** qutetlocs,

GJ fLfLLti.LN’ I 

### Robert L. Lsttlaorr, 

### Jr.

.,salat.bnt