OFFICE OF THE ATTORNM GENERAL OF TEXAS 

AUSTIN 

state4 qaeatloa 

as armxtsU, albm3 

or lsso lnhabltsats, 

ama88688or and QolMtere fh6 offlaa o? sharlff 

the offloe of amefsuor UIU 

6awhatalunLatlBalloweua8the 

86otlon 16 of ArtZolo 8 or the stata coa8t1tw 

tloa read8 ea follem~ 

*m0 uheruf 0f 6~0h 00mty in raditian 

to hle oth6r that168 aball be the aeeeuuor and 
Bon. A. M. ‘turn- page 2 

oollsstor of taxes thersror but, in oountlss 

having ten thousand (10,000 1 or mars lnhabltante, to be detarminsd by the last preceding 

08nt3~8 0r the mitsd states, aa ~sasssor and 

Collsotur of Taxes ehallbo eletstadto hold 

orrise ror two (2) 7sars end until lir muoessgr 

ehall be eleoted and qudliriad.* 

Artiole 7246, Il. C. 8. made a8 folltnrfar 

*In eaoh oouuty having learn thM tea thouaan4 (10 000) inhabltantrr, tba sheriff of euoh 

oounty a&U bs the Assessor and Colleotm of 

Taxes, an4 shall have and exerolso all the righto, 

powsre an4pritllsge6, be 8ubjeot to all the 

requirsmants and rsstriotions, an4 pe&ona all 

the dutlea 4mpose4 by law upon as8es8ors an4 

oollsotora; and he shall also glre ths same 

bonds rsquirsd of an assessor and oollsstor 

Or tWI8 OleOtd.' 

Artiols 7246a, R. C. 8. reade a8 followsr 

Vhe Assessor and cOllestar of Taza8, 

Sheriff;or Sheriff and Assessor and Collsator 

of Taxes, are hereby authorized ah4 ~pwtrod, 

to adninlster all oaths neoessary for the disohargs 0r ths duties or their rsspsotfv0 0rrf008, 

an4 to a4mlnistsr all oaths rsqulred for the 

transaotion of business of their respeotlvs 

0rri0es.* 

Art1010 3283, R. 2. s., reads in part ae r0nm: 

RExaspt as othsrwlss provl4e4 in thiu hst, 

the aanual rees that may bs rs4ained br preolmt, oounty and dlstriat orfloera aentloned 

in this Artlole shall be as tollauo: 

71. In oountler oontainlng twenty fire 

(25,000) thousand or less inhabitantsa CountyJudge, Mstriot or Crlmlnftl Mstrlot Atturmy, 
Sberlff County Clerk, County dttoxtiey, 

MatrIo& Clerk, Tax Coll~Ioz~ Tu A~Bo~~oT, 

or the dcM8aOr &mS Colleotar of 'hxs8, 

Twenty-marHwdred (moQ.00) bollmu woh; 

Justloo ai the Penw and cOuekblel, Tael~o 

mna=8d m.2co.00) Do mlm ea a. b l ...î 

Ar tio le 5891 I, t c . Y., wa d8 in p a r t a 8 fob 

1-S: 

lboh ofrioer named in this Chapter 

8hbllrh~df~~t0~the8~tiO~8&hti 

arrfMpeyarkpalathe6mmarithirUUdaZ$be prCn~81aaUOf&-thd@~, 

together nith the aal~~lss at hla an8i8tmnt8 

and deputlss, and autimrlzed axpamos under 

ArtlOle s399, and tlm 8Rauat ReMmary to 

60-r oosts or predu~ an whatever 8urety 

botirpa~berequlred bylaw. Iftb ourmat 

fee8 Of tWh ofif OOllwted in aa~ YU~X 

be mre tban the arount needed to 

amoutoabareupaiiid 8~8~0 

eaaae88fee~anudbe~~eda.r~ 

tb rmnner heralnaft.er pxwvl4ed. 

*In oountle8 oontalnlnif twenfiy-flw 

thousand (26,000) or lbs8 inhabitaIIt8, I&striot and County offiosls rvuvil herein shall 

retain one-third or euoh OX0088 fee8 Until 

mob one-~, tafvsther with the ammntu 

opemlflsd In iirtioln. sa3s, slpouuts ta Three 

31ou8and Dollars ($S,OOQ). IYeolwt oftloers 

&allretalnona-third untflauohone-third 

togathor rith the mount SpOOiriOd in ArCloio 

s8t3s eRaunt8 to lraurtesn liun4red Dollus- 

(31&J,.* 

Ire quote frul ToaD Jurlapntb6w~* Vb 31, ptl(p 

447,aii falla8: 

*In 6ame imtanoe8a publlo affloar by 

tlrttm of the faot that he hold8 the ofdoe 

touNehhenrs oleotodorirggolntod,axe ex 
Hon. 

ottloio, aa authorlted and‘r0quizwd to ex0lc 

oise the pow~8'anUperfo~the duties ofumthsr 0srio9. Xn SW& a ~8.80 the kprene Court 

has~sald that the r8 and autiss ti the orfleer, simple as 8uo ii- ,W3#38t8Sdi8tinotfraa 

hi6 par#M aad dUtbS8 WhOll aOt* iI hi8 OX 

ortioio oapaolty he as la they were exerolred 

by two different paxOon8. ft 18 further mid’ 

that the oonferring oi,pcnmr and authority of 

thi8 oharaoter up0a On omoor 18 difforel% 

;~blandIngtwo dt6tInotfunotloneln one of- 

. 

to be 

"&me time8 P duty Is attaohed to two Qffl008, 

sxsrolusd by the lnombent aonaurrentl~. 

Tiilu doe8 not aonstltute the reopectlve offloen 

Inouabent to r&ore than one ottioog nor does it 

vIolate the oonstltutlonal provisIon that hlbltr 

the holding of BOZV than on* ofrloe d 8316 p" wnt. 

Aatatute Impoi3lng fnmhdutlaa upcman@fIoer 

18 not repealed by a l8tterOMot.mOnt impc+Olngtke 

same dutias upon another offl~er, the later oat 

aontaIr&q no repealing olause; the dutlcw hposad 

upon both oitioem, but not amluslve4 upon either, 

and the onewho tirtst enter8 upon the parforpanor 

ha8 t&cl rI&?i an4 parer to &WTfOnS, and upon nil.4 

pertow la entitled to the statutory ootml~lon.~ 

Zn oplnlon No. ZSlO, qndoed by t$l+ %pa+aent 

on laroh 9, 192l and printed in Rapwtb and Oplnlo~~ior 

1920-22, page 297, It was held that the oounty ju&e sotlnq a8 ex 0rri0i0 oounty sohool superlntondent was 8 b4 

perforxl141 additional duties an4 the acaqmmtlon rot hi8 

sorploea aa 8~ offiolb oountp fnqerlntendent oonstltute 

a fes a8 aaunty ju4aa. 

On Biy 24, 1927, in M opinion wrltton ?~y Hon. 

H. Grady Chandler, klslafant Attomq Oa na r el 3, ddreeeed to 

l3. D. Uorewlok County Attorney IHokens Co& %~uY, 

applytn~; the s&e reanonlog, thla deprtwnt he%l tlmt 

In the o&se of a shdrlff who oolJaot8 taxes the person 

18 not ffllin~ two offioes but the shsriti 18 8iap4 
. :