AusTlov 11. TEXAS 

FVILL WII-SON 

A’XTORNEY CENERAL 

December 21, 1359 

Honorable 3ocg Crouch 

Crimjnal Dietrict Attorney 

Tarrant County Cwrt Hcuse 

Fort Worth; _ Texar 

' '+ Opinion No. V'd-765 

,Re: 

.-. 

:y 

Dear Mr. Crouch: :. 

Since the enactment 'of 

Articles 1665 and 1666a, 

Vernon's CZ.vi.1 Statutes, 

are Commissjnners' Courts 

and County Treasurers in 

counties with a population 

inexcess of 2.25,ooo required to comply with the 

provisions of Articles 

1634, 1635 and 1636, Vernon's Civil St,atutea? .~ 

Your opinion.pbquelt present8 the. following’queeSince the enactment of Articles 1665 

and 1666a, Vernon's Civ:l Statutes, are 

Commissioners' Courts and County Treasurers 

in count&es with a population in excess of 

2Pj,OOO requlred to cam lg with the 

vjsipns of ¶M~Lclis16~ e 

fo9 1635 and 1 % 36, 

Vernon's Clvfl Statutea? 

In 1897, Articles. 1634, 1635 and 1636, V@rnon'(s 

Civil Statutes, were enacted by the Legls&ature, setting 

out-some of the dutleb of the County Treasurer relating. 

to county finances, They read as follows: 

"Art. 1634. TM cCunty treasurer shall ' 4 

_. ; keep accurate detakled accOunts showing all 

the transactiona of hi8 offSc8. And~.all warrants by him aaid off shall be ouhched at' the 

'. 

tame he- pays them;‘ and the vouchera re1atin.g 

to and accomnanyiag each report shall bee 

Jented to the commlseioners court w/Ch CRe COPresponding report, when 8aj.d court shall comgare the vouchers with the report, and all 
Hon. Doug Crouch, page 2 (W-765) 

proper vouchers shall be allowed and the 

.treasurer credited with the amount thcreOf .'I (Emphasis ours). 

"Art. 1635. When a claim presented as 

a voucher has been found by the court to be 

correct, the court shall cause the same to 

be canceled.by writing or stamping upon the 

fact1 thereof the word, 'canceled,' and the 

clerk shall attest the same by his official 

signature." 

If1 So in erxolled bill. Should l 

probably read 'face'." 

"Art. 1636. When the commissioners 

court has compared and examined the quarterly report of the treasurer, and found the 

same correct, it shall cause an order to be 

entered upon the minutes of the court, stating the approval thereof, and reciting separately the amount received and paid out 09 

each fund by the treasurer since the preceding treasurer's quarterly report, and the 

balance of such fund, if any, 'remaining in 

the treasurer's hands and the'court shall . ~ 

cause the proper credit to be made in the 

accounts of the treasurer, in accordance 

with said order. Said court shall actually 

inspect and count all the actual.cash and 

assets in the hands of the treasurer belonging to the county at the time of the examination of his said report. Prior to the.adjournment of each regular term of the court, 

the county judge and each commissioner shall 

make affidavit that the requirements of this 

article have been in all things fully complied with by them at said term of said 

court, and that the cash and other &$8&S 

mentioned In said county trei)swer’s quarterly, 

report made by said treasurer to said court, 

and held by him for the county, have been fully 

Inspected and counted by them giving the amount 

of said money and other assets In his hands. 

Such affidavits shall be filed with the county 

clerk and recorded in the minutes of said 
. 

. . 

..: 

. ...* 

. 

Hon.Doug Crouch, page 3 lm-765) 

court the term at which the same were 

filed; and the same shall be published 

in some newspaper published i.nthe county 

If there be a newspaper published in the 

county, for one time." (Emphasis ours). 

. 

In the year 1905., the office of the County Audltor~ 

was .oreated'by the.Leglslature and Articles 1665 and 

1666a, Vernon's Civil Statutes, were enacted setting out.-; 

the dut~ies of the County Auditor; Article 1665 was%mended by Actsof the 54th Legislature, Re ular Seccion;~lg55, 

Chapter 414, Page 1117, and Article 16 t 6a was amended:by 

House Bill 240, Acts of the 49th Legislature, 1945, Chapter 65, Page 93. As amended, they read as follows:~ 

"Art: 1665: The.County Auditor shall 

make monthly.and annual reports to the Commissioners Court and District, Judge or ~Distrlct Judges of his,&unty setting forth all 

the facts of Interest and showing the aggre- 1. -' 

gate amotints received and disbursed .out of each 

fund, the condition of each account on the.,books, : 

the amounts of county, dlstrlc‘t and.school funds 

.on deposit In the County DeposjLtory;.showlng ~' 

..further the amount of bonded and other Indebtedness of the county, together with such;other 

~lnformation$'nd suggestions as he may deem 

proper or <h&t said Commissioners Co&, or District Judge or District Judges may require. 

Said annual report shall.be made to'lnclyde all. 

transactions during ,the year ending.December 

31st.of each year and shall be completed and ."'~ 

.' Piled at a regular&or special term..ofthe~ Con& "' 

daiaelonere Court in the following Aprll,.and 

~coples of. such report.s shall be'filed ylth the 

Metrict .Judge or District Judgesof said county.,.. 

Bach time an annual audit isdelivered to the i ,. " 

Commiaaioners,Court an& the Districts Judge or ' ,,~ 

District Judg,es, as the case may be, the'county 

Auditor shallsend a report to the .bond.ing company of each district, county or precinct officer '~ 

showing the condition of that particular office. 

As amended Acts 1955, 54th Leg., p. 1117, ch. 

414, g 3." 

"Art. 1666a. The~County Auditor in all 
Hon. Doug Crouch, page 4 (WW-765) 

. 

. 

. 

counties having a populat,ion In excess of 

two hundred and twenty-five thousand (S?j,OOO) 

as shown by the last preceding or any future 

United States Censes shall serve as the budget 

officer for the Commissioners Courts In each 

county, and on or immediately after Janumy 

1st of each year he shall prepare a budget to 

cover all proposed expenditures of the county 

government for the current fiscal and calendar 

year. . : . 

“The County-Auditor shall make to the.Commissioners Court not less than monthly a complete report showing the financial .conditlon of 

the oounty. Said report shall be In such form 

as may be prescribed, by said County Auditor and 

shall set forth all facts of Interest concerning 

the financial condition of the county and shall 

contain a .consolidated balance sheet. The re- 

‘port shall contain a complete statement of the 

balances on hand at the beginning and cIo$e of 

the month and the aggregate receipts to and aggregate disbursements. from each fund, the transfers to and from each fund, the bonded warrant 

Indebtedness with the rates of Interest due 

thereon, a summarized budget statement showing 

f&r each officer, department, or institution 

budgeted the expenses paid from the budget during 

t.he month and for the period of the fiscal years 

Inclusive of the month~for which said report IS 

made, also the encumbrances against sald.budgeta, 

and the amounts available for further expendltures, together with such other information a8 

such officer ma8 deem necessary to reflect the 

true condition of the finances of such county 

or the Commissioners Court thereof may require. 

The County Auditor shall publish once in a daily 

newspaper published In said county,a condensed 

copy of said report showing the condition of 

funds and budgets together with such recommendations as he may deem desirable. 

“In the preparation of the budget, the 

County Auditor shall have authority to require 

of any district, county, or .precinct officer 

of the county scch information as may be 
- . 

Don. Day) Crouch, page 5 (WI?-765) 

necessary~ to properly PPCpare the budget .‘I 

You will note that Article 1636, Vcrnon’a’C%vll 

Stetutes,, requires the Commissi,onerd’ Court to exam.We 

the quarterly report of the County Treasurer and, if 

found correct,. to enter an Order to that effect on the 

minutes of the Court, swear’ to the fact of such examinatjon, and publish such affidavit in a newspaper in 

the county. Article 1634; Vernon’s Civil Statutes, .’ 

requires the Treasurer to present all vouchers relating 

to the report to the CommUsioners Court and the Court 

must compare a vouchePa with the report. 

After the law creating the office of County Auditor 

was passed and his duties set forth, and particularly 

his duties as set out in Article. 1665. and 1666a, Vernon’8 

Civil Statutes, the-County Auditor, who has authority t@ 

employ as many d,eputles as his needs require, 54 directed 

to do the same thing with respect to the aCCourM of the 

. County Treasurer as are requfred of the Commissioners 

Court in Articles 1634, 1635 and 1636, Vernon’s Civil. 

Statutes, even to the requ~irementhat the report be published In a ‘newspaper except that. the report ‘of. the auditor shall be made monthly Instead of quart,erl.y 88ln the 

case of County Treasurers. .I. .c 

that : 

It is a wel~l-settled rule of statutory constfuct$on 1 

‘I . .) . . statutes In m materla and relating to the same subject .are~ to be taken l 

and construed togetheri ~because It is to be 

inferred that they had one object In view; and 

were intended to be considered as c.onetSttitlng 

one entire and harmonious eystem. But when the 

new statute In ltse.lf comprehends the entire eubject and creates a new, entire and independent 

system respecting that subject-matter, It is 

unlversall~y held to repeal and Supersede all 

previous systems and laws respecting the same 

subject-matter. . . . 

court) i 

(Dmbhhasis supplied by ..J 

II 

. ‘If a subsequent’statute be not 

repuS& In all its provisions to a prior 

one, yet, If the latter statute was clearly 

Intended to prescribe. the only rules which 
Hon.'Doug Crouch, 'page 6 W-765) 

should govern, It repeals the prior one.' 

' (3 How. U.S. II., 636.) So a s,ubsequent 

statute revising the subject matter of a 

former one, and evidently intended as a 

substitute for it3 ~although it contains no 

express words to that effect, must operate 

to repeal the former to .the extent to which 

Its provisions are revised and su plied. 

Bryan v. Sundberg, 5 Tex. 418, 42 E 

. . .'I 

. 

The duties of the,County Auditor asset out in 

Articles 1665 and 166Sa, Vernon's Civil Statutes, of 

very recent date compared with Articles 1634, 1635 

and 1636, Vernon's Civil Statutes, are a comprehensive set of .rules prescribed by the Legislature concerning the county budget and county financial reports. 

and, in our.opinion, is the only set of rules intended 

by the Legislature to have effect regarding these subjects in counties with a population in excess of 

225,000. 

When Articles 1634, 163.5 and 1636, Vernon"s CivilStatutes were passed in 1897, these rules were adequate 

in dealing with county finances, but as our populaticn 

increas,ed and many of our counties grew in population 

and. wealth, the necessity of a more efficient, comprehensive system in handling county finances became obvious . Consequently, the. position of County Auditor wa8 

created forthe larger counties and Articles 1665 and 

1666a, Vernon's Civil Statutes, were enacted. 

. . 

As can be readily ascertained, it wou~ld be a duplication of effort to make it mandatory for the counties 

with County Auditors and County Treasurers to comply with 

both&s of statutes and; in those counties with a large 

population, the task of complying with Article 1634, 

Vernon's Civil Statutes, and Article 1636, Vernon's Civil 

Statutes, would not be practical and would require the 

full time of one or more members bf the Commissioners' 

Ceurt if the letter of the law were carried cut. As stated in 36 TexasJurisprudence, page 173, Statutes, Section 

91: 

"An important rule to be observed in 

statutory interpretation is that an act 

should be given a fair, rational, reasonable 

and sensible construction, considering its 
Hon. Doug Crouch, Page 7 (w-765) 

language and subject-matter, and with a 

view to accomplishing t;e legislative Intent and purpose. . . . 

To give effect to both sets of statutes In this case 

would not be reasonable. 

In view of the above, we are of the opinion that 

it was the intent of the Legislature for Articles 1665 

and. 1666a, Vernon's Civil Statutes, to supersede Articles 

1634, 1635 and 1636, Vernon's Civil Statutes, insofar as 

they pertain to counties with a population in excess of 

225,000. 

.After the office of County Auditorwas 

created and Article ‘1665 and Article. 

1666a, Vernon's Clvil~ Statutes, were ! 

passed, a new, entire and independent *~ 

system of rules and lawa were.passed 

relative to the county lsudget and county 

financial reports in counties with- a popu- 

'\ lation in excess of,ZT!5,OOO, thereby supersedi2 

and repealing Articles 1634, 1635 

and 1 36, Vernon's Civil Statutes, insofar as. said articles gertained.to such 

counties. 

Very truly 370~1-8, 

oPm10~ CO~~MIWEE 

W,. V..Geppert, Chalrman : 

J. C. Davis, Jr. 

Gordon C. Cass 

Thomas Burrus 

Bob Eric Shannon 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: Leonard Passmore