March 25, 1949.

Hon. Joe J, Newman Oplnlon No. o-79& County Attorney TrlnltJ County Rer The m~xlmum compenaatlo8oi Cfroveton,Texss County AttorneT, 

### CouutyClerk, County Tax Assessor-Colleotw, and County Treasurer au& qubstions relating to the 

### duties 0r County 

### Treamrer.
Desr Sir:
You have requested aa opinion 

### on severalquos**tiOnB,** the first tV0 ofvhlch are:

"1. Uhat Is the maximum compensaW3n that the County Attorney, County Clerk, and Count? Tax Collector-Assessormay retain 

### as rees 

### of orrlce in Trinlt~ County? Each of said officers 

### vere alloved to retain the mm of Three Thousand Dollars in 1944.
n2. What is the maximum amount 0r roes that the CoyAy Treasurer rsr retain In Trinitg County?

_. Trlnltq Countyhas a population, aooordlng to the 1940 Federal CenSUS, Of 13,075 inhabitants. we -0 informedbg the Comptroller that the Commlssloners'Court ha8 placed all County and preclaet officer8 (vlththe exoe$&lon of the Sheriff and Constables,vha are on 

### a ,Salarybasis by virtue of Article XVI, Section 61 of the Texas Constitution) on 

### a ree basis, Therefore, the COBpens&ion of the County Attorney, County Clerk, and Couuty Tax Assessor-Collector is goveweb by the p~ovl8lon8 of Article 3883 

### and 3891, It

### vas held In Attorney General** Opinion Boo 

### V-13 that the nsximum compensation 0r such orrloers ia counties of 10s~ than 25,000 Inhabitant8 vas $3,7% The compensationor the County Treasurer of Trinity County Is govornodby the provisions of Artlolo ,’ j

,., ::

. ,’

.I **.**

Eon. Joe J. %nnan, page 2 (V-792)

3943,~ and your second question 58 ansveredby ittdrney Benoral's Opinion lo. V-231, a copy ofwh5ch Is enclosed. Th5e Opinion, which construedH, B. 

### 258,A&a of the ~' 50th Legislature, 1947, amendingbrtlole 3943, held that upon the effectivedate of that bill, .the00~~588i~6neP~' Court8 of thoeo Countiesgoverned by the Act were authoriced to 5ncPease the max5mum amount of lavrul connirsion the County Treasurer.map 

### retainin an additlanYl amount not to exdebd 

### 25 per cant of the maximum 8um alloveti under the lavafor 'thefircal yosr of 1944. Sin00 the maxImum compensationthe County %easurer of !h-5n$ty in 1944 under the proVl8lOn8~ofAP- 

### $2,000,hle maxislumcompeneatlonnov 513,. 

### &ool*

. Your third‘questionread8 a8 r0iuhfai ."

.a Hov are the above named officer8 paid,.ketheP by Patartion of foe8 or **by** voucher duly approvedby tha order or the Coam.lss5~ners

Cotmt?" It val) 

### held In Attortiy Oenbaltr Opinion lo. 

### O-6360,a copy of vh5oh 58 

### enclosodt

.
. ?b&w the abovove'are forced to the 8onclas5o~ that all the tax money collected br the tax collectorand U8088or for the Gnty *ireel.

reservinghis comm5riioa

### r0r

leetor is paid ror-the~ssewmeat of the tuoe out of the rirrt taxmoney collected, in 

### aooordanoo vlth the statutowblah former3~ applied only vblch lo *et out tax collector 5s oollooting the tax m&o7 oollietebby him ia ~oocudame vith the stat&i rhioh, priart* the coamliaation or t& twwtu OffiOOB, led only to the tax oolfootor (Art1c4.

' %IV answer to hour qia&n, thmwf&*, ir that the tu colleotor 8nd lmea aor rhall

. ,.Hon. Joe 

### J. Hewman,page 

### 3 (V-792)

pay into the county treasury all the county tax money collectedby him except such as he reserve8 as his commission for the sw of same, on the total amount collected,and that he has no authority of law to resewe any payment out of the tax money oollectodby him vhlch vould go to himsblr by va$ of compensation for hi8 aasossment 0r taxes. Therefore the Aasossor-Colleatormay rotaln his commlssIons for the collection of county taxes and deposit the remainder of the taxmoney In the treasury, pueF cannot retain compensationdue him for. asseeslng

. Articles 

### 2549,3883and 

### 3890provide: Article 2549:
“As soon a8 ,sald

bond be given and apEroved by the CommIssloners Court, and the omptlroller

, an order shallbe made and entered upon the minutes of 

### saidCourt deslgnatlng suchbanking corporation,association or Individualbanker, as a depository for the funds or said county until sixty 

### (60) days after the time flx6d for the Wxt,selectlon of a depository; and thereupon, it shall be the duty of the county treasurer of said county Immediatelyupon the making of such order, to tranafep to said depository all the funda’belbnglngto said county, as well as all fund8belonging to any district or othermunlolpal .s~bdivlslonthereofnot selecting Its ovn depository, and immedlately upon receipt of 

### anymoney thereafter, to deposit the samewith said depository to the credit of tiald~gounty, district and munlclpalItle8. O e . Article 

### 3883s ‘Except

### a8 otherwiseprovided ln this Act, the annual fees thatmay be retained by proclnot, county and district. officer8 mentioned In this Article shallbe as follows: * 0 *”Ron. Joe J. Bevman, page 4 (v-792)

Article 3890:
'%e amouuts alloved t6 each officer mentioned In Artlole 

### 3883may be retained out of the fee8 collectedby him 

### underexisting lave; but In no case shall the State 

### or countybe responsible for the payment of any sum vhen the fees Collectedby any officer are less than the'maxlmuiu compensation allovedby this chapter,nor be respon6f;ble for the pay of any deputy or assists&.
In~construingthe above statutes the cOmQ158-- slbn of Appeals In Oreer v. Hunt county, 249 S. W. 831; stated:
*When this statute (novArt. 2549) la complied with, county funds are carried on the books of the depository in the name of the county, and the treasurerhas no lntorest In these funds 

### f%rtherthan that he ha8 authority,

### by virtue of his official duties, to check on~the account to di8ChargO county warrants drawn by the proper authtirltles and

Presented to hIdpror payment B.S. aPt. 2449 nov Art. 2554). This authoritynecesssrlly ceases, Ipso facto, upon the election and qualification of his 

### successor0 Ho change Is required or made in the aCcount, as it remains In the name of the County, The treasurer upon suprendeplnghi8 office, 18 therefore not required to pay 

### over or deliver to his 8uccessor any county fund8 If he has compliedvith the lav and deposited all moneys received to the account of the count From the exprees lenguage 0r Axtlcle 2 

### 44 (novArt. 2549) Itwould seem to %* be the duty of the treasurer to deposit to the credit of the county all sums collected by him. which would includehis COULts58SlOn8~ be think the Intention of the depository statutesvas to require this tobe done and to require the payment of the treasuPer'8 Comml8slon~upon warrants regularly issued as In the case of other clalam against the county. It may be noted In this regard that article 

### 3888 (novArt. 38gO),wh5oh appearsHon. Joe J. Revman, page 5 (V-792)

to bo the only statutoryprovision authori8-. lng aounty OffiCiS~S to retain their fees i';rntv collootedby them, expPossly.l5martlele 3IGlvilege to the officersnamed 5n

1 (nowArt; 38831,vhlieh does not include the tr&asuPer. 

### ThereIs'thoPeforo no oxprees authority for his dPav5ng on the depoeltory to’pay them vlthout a properly dravn varrant.

. i:.*
In vlev of thd SoPogolng the County ‘heasuror mU8t deposit all 8~88 oolloatodby him for the CoMty-, in the County Depdsitoryr Ze canndtvlthhold his commi88ion8, but mu&t be paid said comd.8sioa8 by 

### varraatr Poguliwly 5ssued. The C&intyAttorne a&l County,Cl&k are authorlriod

under Artloles 3883,,$90 Snd 3891,V.C. S0, to retain their foes room moneys .colloctod by them.

we quote JOllPfifth snd Sixth queBtlOn8:
"5. %at authoritydoes the Count+ Treasurer hsve in lssulng cbeaks for cash without ehowlng authority or puPpoBe for tho same?
"6. 'Does the County depositoryhave authority to honor cheaks drawn by the county ‘heasursr payable to 

### cashandnot shovingby what authority OF for vhat purPO80 SO dl'.¶Vn?" Artlclo 1713 provides: 

### "Theaounty 

### treasurer8hallnot 

### pay any money out of the county 

### treasuryexcept la 

### pUr8UMCe 0r 

### a certificate or varrant':trom some'offlcer author58edby law to 588~ the same; and, ir Buah'tPoasurorshall~have any doubt-of'tho legality 

### or propriety of any order, decree, certlflcato

### orvarrantprossnted to him for payment, ho shallnot same, but shallmake report thereof e

### ay the o the comm5ssloners oomt for the5P coneldoration and dlrectIon."
It 

### washold In the 

### oaso of Gu8sett V. llueaos County; 235's. Y. 857:Hon. Joe J. Revman, page 

### 6 (V-792)

*

.paymentsby a county treasurer 

### for thi ienerit and purposes of the couuty in pursuanob 0r his deslgaatlonand capaclty a8 puPcha85ng agent,made under order of the ooms58810neratcourt or upon the reqU585tiOA Of the COUJZIty jUd@ OP~COrmriSSiOUdr8, 5netead of in pursuance 0r certiricates or vamanta, are poper 

### creditsIn favoiror'eueh trbasuPor, lr.thereaftoP,In duo COUPBe, they be approved and rbtlfied by the @XWml58S10~P8 COUPt. Or, in othervoPds,

pose: and. thatbolna true. ve think it could ratify themanner ln~ which theyvere made That I t these, the d fads like

co&t"l%$f?o~d corro0t any IrregulrYIltles

In themanner of,paymentby approving the expenditure ltter, and ratlfylng the troa8urer1a action.



### 0-2807: It va8 held In AttorneyGeneral's Opinion go.

* unless the county treasnror snd 00mln58&4P8’ couct or the county judge have acted In themanner as above stated, the county treasurer cannot lawfully pay money out or the oouu$y treasury e5theP for cornmlssIons due himself or for principal and lnterest paymonta,onbonds, vlthout first obtainingvsrrants or cer~lflcatesas required by Artlole 1713, supra.
In viev 0r the foregoing it is our opln5on that the County 'PreasuPer doe8 not have authority to lesue check8 fO* a&y purpose except iA pUPBUam0 Of a CePtlflcate or wafiant from some officer authorlxedby 

### lav to 58sU61 the same as required UAdOr &tiCle 1713. This doe8 not mean, hovever, that such authoritynIU8t appear on the face of the check. If, hovever/the Couutr,Deposltory ha8 any doubt &S to the authority Of tke COUU-~ ty tieasurer 5ssu5ng BUph check, the'countyDoposlt,ory ha8 the right and it la its duty to check to 8ee whetherHon. Joe J. Hewnan, page 7 (V-792)

the check 5s dravn In pu~suanoe of a cortlflcateor warrant from 808~ officer authoricedby lav to issue the MIfIe bofoPe honoring eaid cheek.
Your seventh, olghth,ninth, and tenth.qUe8- tlons are as follows:



### "7. Uhat 5s the

### meanlngor,Artlcle 

### 2554 relative to the depOBitOPymaking a monthly report to the hmmi88ioners Court advi8hg such court as to the dally balances ror th8 preceding quarter,of the var5ous oounty fund87
"8. Should the depository Bend its monthly statements vlth its oancelled 

### ohecks to the county %!easurer 

### QPto the &nIIIIiSaloners Court ror the Comm58sloner8 lnspectlon under srtlcle 25541
“9. thder the eXiBthg EtatUt does ths County Treasurer have any authority to refuse to eubmit cancelled checks to the Cornmlssloners OouPt foP their inspection?
"10. In the event ho shouldPefu8o to submit such cheeks for their 5nSpOtMon by the Comm5sslonersCourt vhat action 08n be taken by the Commls8loners Court?' Article 2554, V. C. S., proiid68: " It shallbe the duty Of 8\lch doposltoiy*& make a detailedmonthly statement to the Comm5sslonor8C&uPt at each regular term of said Court shoving the dallybalanoos to t% credit of each of the f%lnd8 on deposit.

. . .
we quote the rollovlng from Attorney Oeneral's Opiaion MO. O-6459:

"Artlole2554 of Qe~non's 

### huotated Civil.Statutosroqulros the County Deposltory to make to the.Colnsriislon~re* Court monthly statement8 at each regular tolln of said court showing the dally balancJo8to the&n. Joe J. Hewman, page 8 (v-792)

credit of eaoh or the funds on deposit. Accordingly, It Is our opliilon, In ansver to
Eour secoiid

question, that the Commlselonera~ ourt Is authorized to consider the bank's statements iesuedby the Beposltory &mk as evidenceupon which to base Its aotlon In approving the County 'Piieasurer's Snd County hdl~or~a report8 as to the cash on hand,

. . . In vie; of the foregoing It Is our opinion that it Is the mandatory duty of the County Depository to make to the CosnUssloners'Courtmonthly statement8 at each regular term of said Court shoving the dally balances to the credit of each or the funds on deposit. There is no provision requiring that the cancelled cheeks of the County accompany said statemente. Therefore, the CouutyD%posltory may send such MAC8lled ohecks to the CountyTreasurer to aid hIa in his report to the Comm58sloners~Court as required by Article 1711, v. c. s., vh5oh provides:

'He shall render a detailed report at ovary PegU&;tar terIII Of the COdBBiOAerB COW% of hi8 county of all the moneys received and disbursedby him, of all debts due to and from his county, and of all other prooeodlngs In his office, snd~shallexhibit to said court at every such term all his books and accounts for their Inspectionand all vouchers rel&dng to the 8ame, to be audited and allowod.

. . ."
It Isour opinion that v&n the CountyDepoaltory deliver8 the csncelled check8 to the County 'i+easurerthey become a part of the CountyRedsWer'a record &nd subjeot to inspectionby the Colpmlsaloners~ Court.

Since the County Treasurer Is required to exhlblt,his records to Inspectionby the C0nrmi8810ner8~ Co-t, it la presumed that suoh office@will not refuse to perform a etatutory duty, and vo thereforedeollno to ansver your tenth question at this time..

Bon. Joe J. Revman, page 9 (v-792)

sThe maximum oomponaatlon of the County AttorneEs County Clerk, and County Tax AsseasoP- ollector in Countioa under 25,000 inhabitants,vhere the County officials,vith the exceptIon of Sheriff8 and Constables, aro compensated on a fee baBi8 la $3,750. hticles 3883 and 3891; A. 0. 6plnlon Ho. Q-13. The maxlmum compensation of the County Rea8uPer 

### In saidcountlee 18 $2 500. Article 3943; A. 0. Opln5on Q-231. 4he County 

### ‘boaswer cannotwithhold his o6mm5sslons,but mwt be paid b warrants pegal- laeued: Greir v. Hunt Eounty (Comm App 3.249 S.W. 831. The Tax 

### Assessor-Coll;ator'IPsy retain his comm58slon for the collection of county taxes, but he csnnot retaln'oompeaaatlondue him for assessing taxes. A. 

### G.~OplnionHo. 

### O-6360. The Coianty Clerk 

### andCountyAttorney are authorlsed to retain their feea.and money aollectodby them..' Articles 3883, 3890, 3891. It i8 the mandatory duty of tho County Depository to lMk8 monthly statements to the 

### Commlsa50ners1 Court at each regular 

### term of said Court, showing the dally bal

### ancesto the credit of each of the funds on, deposit. It may, hovevor, send the Wincelled check8 to the county 'measurer to aid him In his report to the CommissionerB* Court, and the County Treasurermust submit Said oancelled checks to the Comm5sslonere1 COtAPt’S ln8pectlon. h=tiGleB’25!%, 1711, Q.C.S.; A. 0. Opinion Ho. O-6459.

APPROQED %42--L@ Yours very truly, ATTOBllEP

GHUERAL OF TEXAS

IRST ASSISTLLBT ATTORWA3! Gl?ZiERAL
JRtbh