-E ATl.ORNEZY GENERAL 

c 

OF TEXAS 

WILL wILsoN 

Aa-- GEIYEBAI. 

Mr. Charles L. Reynolds 

County Attorney 

Chlldress County 

Childress, Texas 

Dear Mr. Reynolds: 

cd d?d vvc..& 

8, 1960 

Opinion No. WW-851 

Re: Effective date sheriff 

becomes Assessor and 

Collector of Taxes, 

and related questions, 

when population of 

county becomes less 

than 10,000. 

Your request for an opinion reads In part as 

followa: 

"Heretofore for a number of yeara, 

an Assessor and Collector of Taxes has 

been elected by the qualified voters of 

Childress County in accordance with the 

provisions of Article 8, Sections 14 and 

16, of the Constitution of Texas, thla 

county during all such times having had 

more than 10,000 inhabitant.8 as determined by the applicable federal census. 

'Ihe four year term of the present lncumbent expires December 31, 1960. The 

present incumbent, being the only announaed candidate for nomination to such 

offloe and having received the highest 

number of votes cast for any person for 

such office in the May 7, 1960, Democratlo 

primary election, has been certified to 

be the democratic nominee for the offlce 

of Tax Assessor and Collector at the general election to be held in November, 1960. 

According to the prellmlnary 1960 oensus 

report, Childress County has a population 

of 8,371. The Constitution of Texas provldee that In counties having leas than 

10,000 inhabitants the Sheriff shall be 

the Assessor and Collector of Taxea unless 

the votezw, at an election called for that 
HP. Charles L. Reynolds, page 2 (Ww-851) . 

purpoee. shall approve of adding an Assesaor and Colleotor of Taxee to the list of 

authorized county officials. 

"l'hls situation raises the following 

questions: 

"1. If no eleatlon 1s held, or If the 

voters fall to approve the adding of an Assessor-Collector of Taxes to the list of authorized 

county offloiala, uhen does the Sheriff assume 

the duties of Assessor and Colleotor of Taxes? 

"2. And, Inevitably controlled by the 

determination of question one above, when does 

the term of the present incumbent end? 

“3. If at an election held for that 

purpose, an Assessor-Collector of Taxes Is 

added to the list of authorized county officials, 

Is the present Incumbent, who was nominated In 

the May 7, 1960, Democratic primary election, entitled to have his name placed on the ballot in 

the November general election as the Democratic 

nominee for such office?" 

Section 16 of Article VIII of the Constitution of 

Texas provides as follows: 

"The Sheriff of each county, In addltlon to hla other duties, shall be the 

Assessor and Collector of Taxes therefor; 

but, In countlee having 10,000 or more lnhabitants, to be determined by the last preceding census of the United States, an Assessor and Collector of Taxes shall be elected 

as provided in Section 14 of this Article, 

and shall hold office for four years and until his succetmor shall be elected and quallfled. n 

Section 16a of Article VIII of the Constitution of 

Texae provides a8 follows: 

"In any county having a population 

of less than ten thousand (10,CCC) lnhabltants, as determined by the last preceding 
. 

Mr. Charles L. Reynolds, page 3 (W-851) 

aensua of the United States, the Cosmissionerrl Court may submit to the quallfl $a 

property taxpaying voters of auoh county! 

at an.electlon the quelrtion of adding an 

Assessor-Collector of Taxes to the list of 

authorised oounty offlalals. If a majority 

of such voterr voting in ruch ale&Ion 

shall approve o? adding an Assessor-Collector 

of Taxes to 8uoh llst,*then suoh offlolal 

shall be elected at the next Oeneral Eleotlon for 6uoh Constitutional term of office 

as is provided for other Tax AssessorColleotors In this State.” 

In construing the provisions of Section 16 of Artlole VIII of the Conetltutlon of Texas above quoted 

Court held In Nelson v. Rdwardr, 55 Tex. 389 (16811: 

the 

” 

. . . It will be reoolleoted that 

under the above section of the oonstltution of 1876, rlma facie the sheriff Is 

the oollector %r- o axes, and that the exception applies to oounties of ten thousand lnhabitante; and that a party, to 

avail hlmelf of this exkeptlon, should 

‘show that he oomca ulthln it. . . .’ 

Likewise; It was held In Attorney Oenetial’s Opinion 

2249 (1920): 

“Prlmarlly, and presumably, the sheriff 

of a oounty 1s radle ‘the oollector of 

taxes therefor, o-aiming to the conWary ham the burden of showing that such oounty oanea within the exception provided for by 

the latter part of said Seat&on 16 of Artlole 

8 of our State Constitution. This 1s express-’ 

ly 80 decided in Nelson vs. Edwards, 55 T. 389; 

and this Department has held that the failure 

of a sheriff to exeoute the bonds required of 

the tax oolleotor o? a oounty shown by the 

United Staten Census next preoedlng the general election’to have less than ten thousand lnhabitants would have the effeot of creating a 

vacancy in the officre of sheriff of such oounty.; that the office of sheriff and tax collector 

of such county Is dual and inseparable, and that 

one has not the rlght.to hold or exercise the 
or. Charles L. Reynolds, page 4 (W-851). 

funotlons of eitherwithout ~qualifylng as, and 

being charged with the duties 'and reeponsibilities of, both. 

P. 399. 

Rep. Ik Opi Atty. Gen. 1916-1918, 

A.COPY of Attorney Qeneral~s'Opln~b~ 2249 (1920) is 

attached to this opinion. 
Mr. Charles L. Reynolds, page 5 (W-851) 

In view of the foregoing, you are advised that the 

present Incumbent In the office of Assessor and Collector 

of Taxes of Chlldress County remains the Assessor and 

Collector of Taxes for such County until January 1, 1961, 

and the Sheriff oS'Chlldrees County after January 1, 1961, 

will assume the duties of Assessor and Collector of Taxes. 

If prior to the next general election, an election Is held 

pursuant to the provisions of Section 16a of Article VIII 

of the Constitution of Texas, and the voters authorize 

adding an Aseeasor and Collector of Taxes to the list of 

authorized county otflalals, the n@e to be placed on the 

ballot at the November election as the Democratic nominee 

for such office will be. the Individual nominated at the 

Primary Election for such office on May 7, 1960. 

SUWARY 

fn a oounty having a population of more 

than 10,000 Inhabitants according to the 

1950 Federal Census and having a population 

of less than 10,000 Inhabitants according 

to the 1960 Federal Census, the Asseeeor 

and Collector of Taxes for.suoh County remains the Assessor and Collector of Taxes 

ror such County until Jdnuary 1, 1961. If 

prior to the next general election, an 

election Is held pursuant to the provisions 

of Section 16a of Article VIII of the Constitution of Texas, and the voters authorize 

adding an Assessor and Collector of'Taxea to 

the list of authorized county officials, the 

name to be plaoed on the ballot at the November Election as the Democratic nominee for 

such office will be the Individual nominated 

at the Primary Election for such Purpose on 

may 7.1 1960. 

,Ygurs very truly, 

WILL WIISON 

Attorney Oeneral of Texas 

JR:snn 

Assistant Attorney Wneral 
Mr. Charles L. Reynolds,.~page ~6 (~~-851) 

APPRCVR?: . . 

OPINION. cmm ~' ~; 

W. N. (#eppert, Chairman 

Dean D&IS' 

Lawrence liargrove 

Jerry H: Roberts 

James M. Farrla 

RRVIRWRDFORTREAlTORNl3~C@NERAL 

BY: Leonard Passmore