March 25, 1949. 

Hon. Joe J, Newman Oplnlon No. o-79& 

County Attorney 

TrlnltJ County Rer The m~xlmum compenaatlo8 oi 

Cfroveton, Texss County AttorneT, Couuty Clerk, 

County Tax Assessor-Colleotw, 

and County Treasurer au& qubstions relating to the duties 

0r County Treamrer. 

Desr Sir: 

You have requested aa opinion on several quostiOnB, the first tV0 of vhlch are: 

"1. Uhat Is the maximum compensaW3n 

that the County Attorney, County Clerk, and 

Count? Tax Collector-Assessor may 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 County has a population, aooordlng to 

the 1940 Federal CenSUS, Of 13,075 inhabitants. we -0 

informed bg the Comptroller that the Commlssloners' Court 

ha8 placed all County and preclaet officer8 (vlth the 

exoe$&lon of the Sheriff and Constables, vha are on a 

,Salary basis 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 compensation or the County Treasurer of 

Trinity County Is govornod by the provisions of Artlolo 

,’ j 

, 
., :: 

. ,’ 

.I 

. 

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

3943,~ and your second question 58 ansvered by ittdrney 

Benoral's Opinion lo. V-231, a copy of wh5ch Is enclosed. 

Th5e Opinion, which construed H, B. 258, A&a of the ~' 

50th Legislature, 1947, amending brtlole 3943, held that 

upon the effective date of that bill, .the 00~~588i~6neP~' 

Court8 of thoeo Counties governed by the Act were authoriced to 5ncPease the max5mum amount of lavrul connirsion the County Treasurer.map retain in an additlanYl 

amount not to exdebd 25 per cant of the maximum 8um alloveti under the lava for 'the fircal yosr of 1944. Sin00 

the maxImum compensation the County %easurer of !h-5n$ty 

in 1944 under the proVl8lOn8~of AP- 

$2,000, hle maxislum compeneatlon nov 513 ,. 

&ool* 

. 

Your third‘question read8 a8 r0iuhfai ." 

.a Hov are the above named officer8 

paid,.ketheP by Patartion of foe8 or by 

voucher duly approved by 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 abovo ve'are forced to the 

8onclas5o~ that all the tax money collected 

br the tax collector and U8088or for the 

Gnty *ireel. reserving his comm5riioa r0r 

leetor is paid ror-the ~ssewmeat of the 

tuoe out of the rirrt tax money collected, 

in aooordanoo vlth the statuto wblah former3~ applied only 

vblch lo *et out 

tax collector 5s 

oollooting the tax m&o7 oollieteb by 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 l mea a or rhall 

. ,. 
Hon. Joe J. Hewman, page 3 (V-792) 

pay into the county treasury all the county 

tax money collected by 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 oollectod by 

him vhlch vould go to himsblr by va$ of compensation for hi8 aasossment 0r taxes. 

Therefore the Aasossor-Colleator may rotaln 

his commlssIons for the collection of county taxes and 

deposit the remainder of the tax money In the treasury, 

pueF cannot retain compensation due him for. asseeslng 

. 

Articles 2549, 3883 and 3890 provide: 

Article 2549: 

“As soon a8 ,sald bond be given and apE 

roved by the CommIssloners Court, and the 

omptlroller ,an order shall be made and entered upon the minutes of said Court deslgnatlng such banking corporation, association 

or Individual banker, 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 Immediately upon the making of 

such order, to tranafep to said depository 

all the funda’belbnglng to said county, as 

well as all fund8 belonging to any district 

or other munlolpal .s~bdivlslon thereof not 

selecting Its ovn depository, and immedlately upon receipt of any money thereafter, 

to deposit the same with said depository to 

the credit of tiald~gounty, district and munlclpalItle8. O e . 

Article 3883s 

‘Except a8 otherwise provided ln this 

Act, the annual fees that may be retained 

by proclnot, county and district. officer8 

mentioned In this Article shall be as follows: * 0 *” 
Ron. Joe J. Bevman, page 4 (v-792) 

Article 3890: 

'%e amouuts alloved t6 each officer 

mentioned In Artlole 3883 may be retained 

out of the fee8 collected by him under existing lave; but In no case shall the State 

or county be responsible for the payment of 

any sum vhen the fees Collected by any officer are less than the'maxlmuiu compensation 

alloved by this chapter, nor be respon6f;ble 

for the pay of any deputy or assists&. 

In ~construing the above statutes the cOmQ158-- 

slbn of Appeals In Oreer v. Hunt county, 249 S. W. 831; 

stated: 

*When this statute (nov Art. 2549) la 

complied with, county funds are carried on 

the books of the depository in the name of 

the county, and the treasurer has no lntorest In these funds f%rther than 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 

P 

resented to hIdp ror payment B.S. aPt. 2449 

nov Art. 2554). This authority necesssrlly 

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 suprendeplng hi8 office, 18 

therefore not required to pay over or deliver to his 8uccessor any county fund8 If 

he has complied vith the lav and deposited 

all moneys received to the account of the 

count From the exprees lenguage 0r Axtlcle 2 %* 44 (nov Art. 2549) It would seem to 

be the duty of the treasurer to deposit to 

the credit of the county all sums collected 

by him. which would include his COULts58SlOn8~ 

be think the Intention of the depository 

statutes vas to require this to be 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 (nov Art. 38gO), wh5oh appears 
Hon. Joe J. Revman, page 5 (V-792) 

to bo the only statutory provision authori8-. 

lng aounty OffiCiS~S to retain their fees 

i';rntv collooted by them, expPossly.l5martlele 3 IG 

lvilege to the officers named 5n 

1 (now Art; 38831, vhlieh does not 

include the tr&asuPer. There Is'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 oolloatod by him for the CoMty-, 

in the County Depdsitoryr Ze canndt vlthhold his commi88ion8, but mu&t be paid said comd.8sioa8 by varraatr 

Poguliwly 5ssued. The C&inty Attorne a&l County,Cl&k 

are authorlriod under Artloles 3883,,$90 Snd 3891, V.C. 

S 0, to retain their foes room moneys .colloctod by them. 

we quote JOllP fifth snd Sixth queBtlOn8: 

"5. %at authority does the Count+ 

Treasurer hsve in lssulng cbeaks for cash 

without ehowlng authority or puPpoBe for 

tho same? 

"6. ' Does the County depository have 

authority to honor cheaks drawn by the 

county ‘heasursr payable to cash and not 

shoving by what authority OF for vhat purPO80 SO dl'.¶Vn?" 

Artlclo 1713 provides: 

"The aounty treasurer 8hall not pay any 

money out of the county treasury except la 

pUr8UMCe 0r a certificate or varrant':trom 

some'offlcer author58ed by law to 588~ the 

same; and, ir Buah'tPoasuror shall~have any 

doubt-of' tho legality or propriety of any 

order, decree, certlflcato or varrant prossnted to him for payment, ho shall not 

same, but shall make report thereof e 

ay the 

o the 

comm5ssloners oomt for the5P coneldoration 

and dlrectIon." 

It was hold In the oaso of Gu8sett V. llueaos 

County; 235's. Y. 857: 
Hon. Joe J. Revman, page 6 (V-792) 

* 

. payments by a county treasurer 

for thi ienerit and purposes of the couuty 

in pursuanob 0r his deslgaatlon and capaclty a8 puPcha85ng agent, made under order 

of the ooms58810nerat court or upon the reqU585tiOA Of the COUJZIty jUd@ OP~COrmriSSiOUdr8, 5netead of in pursuance 0r certiricates or vamanta, are poper credits In favoir or'eueh trbasuPor, lr.thereaftoP, In duo 

COUPBe, they be approved and rbtlfied by the 

@XWml58S10~P8 COUPt. Or, in other voPds, 

pose: and. that bolna true. ve think it 

could ratify the manner ln~ which they vere 

made That I t 

these, the 

d fads like 

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

IrregulrYIltles In the manner of,payment by 

approving the expenditure ltter, and ratlfylng the troa8urer1a action. 

0-2807: 

It va8 held In Attorney General's Opinion go. 

* unless the county treasnror snd 

00mln58&4P8’ couct or the county judge have 

acted In the manner 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,on bonds, vlthout first obtaining vsrrants or cer~lflcates as 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 authorlxed by lav 

to 58sU61 the same as required UAdOr &tiCle 1713. This 

doe8 not mean, hovever, that such authority nIU8t 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'county Doposlt,ory 

ha8 the right and it la its duty to check to 8ee whether 
Hon. Joe J. Hewnan, page 7 (V-792) 

the check 5s dravn In pu~suanoe of a cortlflcate or warrant from 808~ officer authoriced by lav to issue the 

MIfIe bofoPe honoring eaid cheek. 

Your seventh, olghth, ninth, and tenth.qUe8- 

tlons are as follows: 

"7. Uhat 5s the meanlng or,Artlcle 2554 

relative to the depOBitOPy making 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 QP to 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 should Pefu8o to 

submit such cheeks for their 5nSpOtMon by 

the Comm5ssloners Court vhat action 08n be 

taken by the Commls8loners Court?' 

Article 2554, V. C. S., proiid68: 

" It shall be the duty Of 8\lch doposltoiy*& make a detailed monthly statement 

to the Comm5sslonor8 C&uPt at each regular 

term of said Court shoving the dally balanoos 

to t% credit of each of the f%lnd8 on deposit. 

. . . 

we quote the rollovlng from Attorney Oeneral's 

Opiaion MO. O-6459: 

"Artlole 2554 of Qe~non's huotated 

Civil.Statutos roqulros the County Deposltory to make to the. Colnsriislon~re* Court 

monthly statement8 at each regular tolln of 

said court showing the dally balancJo8 to 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 

E 

our secoiid question, that the Commlselonera~ 

ourt Is authorized to consider the bank's 

statements iesued by the Beposltory &mk 

as evidence upon 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' Court monthly 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 Couuty D%posltory may send such MAC8lled 

ohecks to the County Treasurer 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 

disbursed by him, of all debts due to and 

from his county, and of all other prooeodlngs 

In his office, snd ~shall exhibit to said 

court at every such term all his books and 

accounts for their Inspection and all vouchers rel&dng to the 8ame, to be audited and 

allowod. . . ." 

It Isour opinion that v&n the County Depoaltory deliver8 the csncelled check8 to the County 'i+easurerthey become a part of the County RedsWer'a record &nd subjeot to inspection by the Colpmlsaloners~ 

Court. 

Since the County Treasurer Is required to exhlblt,his records to Inspection by the C0nrmi8810ner8~ 

Co-t, it la presumed that suoh office@ will not refuse 

to perform a etatutory duty, and vo therefore deollno 

to ansver your tenth question at this time. 
. 

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

sThe maximum oomponaatlon of the County 

Attorne 

Es 

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 said countlee 18 $2 500. Article 

3943; A. 0. Opln5on Q-231. 4he County ‘boaswer cannot withhold 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'oompeaaatlon due 

him for assessing taxes. A. G.~Oplnion Ho. 

O-6360. The Coianty Clerk and County Attorney are authorlsed to retain their feea.and 

money aollectod by 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 balances to 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 Treasurer must 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