### OFFICE OF THE ATTORNM GENERAL OF TEXAS 

### AUSTIN

state4

### qaeatloa

as armxtsU,albm3
or lsso lnhabltsats, ama88688or and QolMtere fh6 offlaao? sharlff 

### the 

### offloe of 

### amefsuorUIU 6awhatalunLatlBalloweua8the

86otlon 16 of ArtZolo 8 or the stata coa8t1tw 

### tloa read8 ea follem~



### *m0 uheruf 0f 6~0h00mty in raditian to hle oth6r that168

aball be the aeeeuuorandBon. A. M. ‘turn- page 2

oollsstor of taxes thersror but, in oountlss having ten 

### thousand (10,000 or mars lnhabl1 tante, to be detarminsd by the 

### last preceding 08nt3~80r the mitsd states, aa ~sasssor and 

### Collsotur of Taxes ehallbo eletstadto hold orrise ror two (2) 7sars **end** 

### until lir 

### muoessgr ehall be eleotedand qudliriad.*

Artiole 7246, Il.C. 8. 

### made a8 folltnrfar



### *In eaoh oouutyhaving learn thM tea 

### thouaan4 (10 000) inhabltantrr, tba sheriffof 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 

### oountleroontainlng 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 

### Colleotarof 

### 'hxs8, Twenty-marHwdred 

### (moQ.00) bollmu woh; Justlooai the 

### Penw and cOuekblel,Tael~o mna=8d m.2co.00) Domlm ea ab . l ...î
Artiole

5891, Itc. Y., wad8inpart

a8 fob 

### 1-S:
lboh ofrioernamed in this Chapter 8hbllrh~df~~t0~the8~tiO~8&htiarrfMpeyarkpalathe6mmarithirUUdaZ$be prCn~81aaUOf&-thd@~, togethernith the aal~~lssat 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 

### rmnnerheralnaft.er pxwvl4ed.

*In oountle8 oontalnlnif twenfiy-flw thousand (26,000) or 

### lbs8 inhabitaIIt8,I&striot and County offioslsrvuvil herein shall retain one-third or euoh 

### OX0088 fee8 Until mob one-~, tafvsther with the ammntu opemlflsd In iirtioln. sa3s, slpouutsta Three 31ou8and Dollars ($S,OOQ). IYeolwt oftloers &allretalnona-third untflauohone-third togathor rith the mount 

### SpOOiriOd in ArCloio s8t3s eRaunt8 to lraurtesn liun4redDollus- (31&J,.*

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

### 447,aiifalla8:

*In 6ame imtanoe8a publlo 

### affloar by 

### tlrttm of the faot that he hold8 the ofdoe touNehhenrs oleotodorirggolntod,axe exHon.

ottloio, aa authorlted and‘r0quizwd to ex0lc oise the pow~8'anUperfo~the duties ofumthsr 

### 0srio9. Xn SW& a ~8.80the kprene Court has~sald that the r8 and autiss ti the orfl

### eer, simple as 8uoii- ,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 furthermid’ 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, sxsrolusdby the lnombent aonaurrentl~. 

### Tiilu doe8 not aonstltute the reopectlve offloen Inouabent to r&orethan one ottioog nor does 

### it vIolate the oonstltutlonal provisIon that hlbltr the holding of BOZV than on* ofrloe d p" 8316 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 uponeither, 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 8b4 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, 

### klslafantAttomq Oanare3, l 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. :