: 

..*;. I,, +;:;> CT, or ~,. lx..maklng his, final monthly report of .+ .&+ .. ~"1 :* 

_ :;:.-) .~,,collebtlons after his term.p_i,._~~fiBe,.has Y--i. .., 

: 

* sexp*ed~l~" ., '7. \,* .;:;<* LL - _ :,--.L* .*‘l& 

'~"'~;.E*'~,Jjl;-...., ._.. ,,‘..s .5x65 S$A .cl !: ;-fimjrD yc;;f s;>.fi i'>'.--.~,-&~ : : :. 

i :: "'j.?T~It'...is I.;;.%, &par&t. -% J~,yc:.y.*?. .~~~ ,..T.? hour . i. questldn Lyc.*, r i -i. g&%&g; -,,;ii, .: '. ::T 

' ":'..lies iii the fadt' th&the clerical &xpenses Bought bye 

the outgoing Tax Assessor-Collector are"to be Incurred _" 

@&$ a.fter.h@ _, ,;._,_,., ,-J,!~. term:of ..,_., ,, ,,_ office ._,, ~~ ,t;ts ,erplred. :~; *:: .t::: I ". y 

I 

+ .::.. Article' 3902, Revised Statut&;~ &'a&nde~~"'$ro- 

,b. 

;'l.: vldes for the appointment of deputies, assistants or 

clerks for county officers, including assessors~and 

collectors of taxes. 

vised Statutes, 

Section (b) of Article 38gg,,Reas amended, provides that each county 

officer who receives a salary as compensation for his 

services shall be entitled and permitted to charge to 

his county all reasonable expenses necessary ln the 

proper and legal conduct of his office. These Articles' 

are applicable to the county offices of Grayson County. 

,.. *. 
c 

Hon. R. Canon, page 2 

This right to such expenses att&hes beckase~lt Is lncident to, and a necessary part of the emoluments and remuneratlons of such office. ~~However, It ls well settled 

that such a right begins when the officer takes his oath 

of office and ends when the term of offlce~ ends, whether 

by expiration of tlak, death;tieslgnatloti nor abolition 

of the office by law. Graves vsI Dullen~fClvll Appeals) 

115 S. W. 1177. .This goes not mean that one ls'not entitled to recelveeqenses for services rtidered~durlng 

the holding of an ,offl~ce even thou&h paid after.the term 

of the offlce.3.s over) but It Is clearly manifest that 

the expenses are incident to the title to the office and 

not to the mere performance of official duties. 34 Texas 

Jur&=i 513.' As a consequence, before the outgoing Tax 

Assessor-Coll&ztortiouJd recover ln a claim for such 

expensks; the wkild-&ve,to show that the expenses were 

incurred dur+g the.holdlng of the office, a fact which 

he could not pro&. $;;i ~j:$ 

: : ,~':ti ihe ca 

se ~of Tarrant County, et &, vs. 

Smith, 81 S. W;.(2d) ,537; error refused; smith, after v 

had gone o~t:qf~oSPlqe as Sheriff, sought to have the 

county allow.hlm the amount he had paid a former deputy 

to make up his final report to the county. The court dlsposed of his claim as fOllows: 

~', "There‘aias'no"~uthorlty'vested in the 

sheriff to ?etaln a'deputy to make up, after :: 

the sheriff's tern-of office had expired, a 

flual report and to pay@atdeputya salary 

out of .feei'of office which otherwise would 

bel&to TarPant'Countgi .:Dlscussion.of.the 

polnij .I9 'qupecassaky.," : :1"::'.;:~ : : .:~,.:. '."__ ~. : _ 

The facts lii;he S$lk'iase &d .thosi kti~ar&here conslderlng are substantially the aame.~ The fact ~that,an exsheriff was the claimant ln that case an&an ex-assessor 

.and collector of ~taxes Is the claimant ln this case Is 

~~3%mat&ial.~--The s&n@ rule of law tipplies to the legality ~:bf both claw. .I i ,:, ,, _ -' _,. J: , i 

: .,, ; :;:, y:':~ " : .., __: _: 

In vlei&f.%he forego&& soti question Is 

answered ,$n the negative. . . . 
Hon. R. Canon, page 3 

j SUMMARP 

.The~&unty avditor of Grayson 

County cannot legally approve payment 

of claims allowed by order of the Com- 

: missioners! court for clerical expenses Incurred by Tax Assessor-Collector In maklng,hls final monthly report of 

collectlons~ after his term.of office has 

expired. '. 

..~ 

Verytrulyyours 

,ATTORN??XGENERAL OFTEXAS 

mxi:rt * 

Assistant 

., _' 

APPROVED: 

.- 

APPROVEiOP~O~ C&IMI%'@h~, 

BY l?wB; cha1rnlan 

, .i 

: I .~ 

i. :. (