. 

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 

na under ruoh olrouastaaow. 

n6 tbr fo r m1 p a r t., l rrl with 

8 u8 sor eonrenioneo lB anmlorto tb 1940 rodoral Conmm, other .thn tb pwpo8or 

and UMIP rtlpul~tea la Artlolo lo=, rapm. 

.8(B) It La y 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 rueh sot oa t& part ot Dlltrlot fad@8 ha& to 

bo proUo8t.d b y l ruoolutloo l z oWr of the Comial lonora* Co urof t 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 till OiriOO8 08 We 

udrrrtaad we8 prororibed bf ~.rtlolo 1641, CiV. 

dtictUtO8 Oi 19eb. VI* advertised for bid8 f0 bo 

uub;littrd 8t our IlbIt re&llRr SWetill d C UpOn 

receipt of @~VOrul bId8, let the OOntrclOt t0 the 

lowest bidder, all ot raid kld8 OOitk6 ftan Certit$;,,“bdU; nOOOUfltant8 Of .0x38. Did Wt OOllfOTIB 

"(4) IIh the 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.' ' l n 

iirtlole 184da, ROVi8ed Cl~il Sttit?te8 or %XY@, 1025, 

pror idea aa r0ii0w8 : 

‘ThO OQUIMi88iOW8' OOtUt Of My OOUIkty 

under twenty-five thourand population aoeordlng to 

the h8t 'Jnlted stStO8 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&iirlonerr' oourt or every oounty urrrtt0d by thl8 arti01, pay hrrVe ~JI sl;dlt kfi30 :f-rli th0 bOO-i8 Of th# 

oounty, or any of tbr, at any time tky my darlre 

whether ruoh arrun6ezwI t8 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 u la tio n o f 

,,@a0 lnhabltrat8, Or OtWr l OCOr dlnto g 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 l b o ve soatlontd Art1010 lb48. 

Both of thm mlt tbovm mMtioatd 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.?neOtiOn and in ordrr to olarlry thr 

atenine oi 8rlid ,hiOle 16466, we will next hsrcorttr rat out 

(he pertinent part8 0s nrt101. 1441 0s 8316 WttUt.8 and thrn 

follow 8a.W hlth qUOtatiOIi8 f?Ola a 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?lOp 4 disintertrLrd, oompotsct I’d expert public aooountarrt to 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 aifair8 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, InnklaR raportr rw5 accounting 

far ,*ubAlo fur144 by any officer, went or 4o;loyo 

of th% dlrtrlct, oounty or pr,cinCt, iDC.hdit4 dep0sltorl48, horpltola, und other public lnstitutlonr 

~lntalccd for thb yubrlo bsnsiit, ocd at pubilo 4xpens@; 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 dirtinct rrom the ether :cte 0r rhe k4gul.:r *os:m of 

tke &:Lth ics.!ol;itwe. 

*ob?tcr ib4, ..Ot8 of the i;4yiij~It ibselon 

of the 29th ke!:iztsre, provided-for t.54 pubiicutiori of the EaYissd Cl911 ti::tulao,'t!s Per141 

GOi28 Cr,d t!& Cod4 or Crlslnal -zocedure, ;r!\d then 

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:her8 clay article 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 repeali!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 84481011 Wt8 

$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, th8fl raid article, chrptar, or 

tit18 sheil b4 r4t:llncd In 84ld Yo1U.58, and 

the sot rpodiiying t!I4 8h4l4 ehall b4 insertbd lmsedlatrly tarter such article, chapter, 

or t,ltlr, together rlth ,llkc note8 Qr rcforbIlC88, ~8 here Lwbafore prorldad. 

"'S40. er Pull ecd aoctir~tc indicer to 

8416 COi48 4lld tk4 h4Y144d -IstUt 6h*ll be 

. ,, ;z, attached to each of 8al4 Codes and to the !ie- 

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

to Ba agpol:lted rhall hiire authority to oorreot 

l Yld4nt typxpaphlcal errtm .sid lnaccur~olc8 

fOU3d ifl 8a14 iceYiZc4 &t,!t;ltel Cl:;& COd48.' 

"31 Cha)t8r .o, 8OtS 2f the hogulnr 2088;Oa Of 

the 30th Leglal~turb, art:0188 1459a and' 459b were 

added to the 3OYi84d Civil 3tqt;lttSof 191 em.48 . 

article8 war', brought formar 1n the ii4yii44 CiY11 

statutes Of 1925 48 88rtiolr 1641. 

*dy CEdptcr 63, .iCt8 Or rho icrgul:lr .&8s~iOn 

Or th4 39th i.46iPl.~tUS4, .,rtlc14 14590 w44 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*.aent or aerttmnt 

with one or more othtr oountiea rtereby all 

oountiea, prrtlsa to the arrangelent or apgseRant, 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 heulcrr Seaalon of the 39th Ltglalaturc, Shoald hate 

beta brou&t forward In the btrlstd Clrll Statut ta 

by the attorney employed by the Governor under 

Chapter 104, aupra, aa ;rrtlcle 1641a sad not aa 

1646a, aa waa done. Chy tha learned attorney who 

dld thla work could h.?Te aadr such a mlataka la 

dlf ilcult of axplanat ioa. 

‘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 OOPmlaalontra’ 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 

y o u a n4 r lll l xMlM tha BOW, yea 8111 we that t+y 

are mot outlflod to b7 the Saontar~ of Sta te l # 

kin( an l uot eogy or tho bill rhloh qa&t;~,~6lalaturr 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 oomrlaalonua or oountiea undrr g$,OoO population may, 

rlthar alonm or lo oonjtmctloa with other ooaatltr 

rhloh hare n popuIatlo8 or loam than g&O00 inhbitmtr, 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~. 

Be oonaur with the oonelrulon8 MaObd dote. 

AUO la our opinion lo. O-4988, or date January 

*, 1943, whloh uaa ls rugud to Irioa Countr alao, it wa8 held 

u followr, 

l * l l luo h l tatuto (1646a) l utborlso& aa 

audit 0i oorrnty arrdn 4 tiruooOr in l ooonty 

w0t 86,000 pogtiti08 ~00~ m 0rddu 0r tb ahtriot &darn or grand #rp myr6108m of *hether or 

not l ua h 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 wtatlon No. 1 la thut your oourrty being under twenty-fire t%sm+nd 

gopuiatlon aooofdlng to thr last Ualtad Aat. Cenaua, asld 

&lcle 16468 l 9pllra a.?d rlther your graud jury or dirtrlct 

#a a mgao y o r du 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# Uo Mat yrwJme from your btter, the aQpoi!:t-JtGt 

of a ‘polo1 auditor for the purpose8 aet out ln .,rticle 1841, 

aupra, w ,muat anawr 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*icirattgorloally pur r;uoatlon go. 3 

1.6 we do not hit*4 l 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