:

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

_:;:.-) .~,,collebtlons

after his term.p_i,._~~fiBe,.has Y--i. .., : * sexp*ed~l~"

., '7. \,* .;:;<*

LL- _ :,--.L* .*‘l& '~"'~;.E*'~,Jjl;-....,

._.. ,,‘..s .5x65 S$A .cl

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s;>.fi i'>'.--.~,-&~

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-% J~,yc:.y.*?.

,..T.?
. i. Lyc.*, ri -i. "'j.?T~It'...is

&par&t. .~~~ hour questldn 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@ term:of office ,t;ts ,erplred. _,,;._,_,., ,-J,!~. ..,_., ,,,,_ ._,, ~~ :~; *::

.t::: I ". y I + .::.. Article' 3902, Revised Statut&;~&'a&nde~~"'$ro- ,b. ;'l.: vldes for the appointmentof deputies,assistants or

clerks for county officers, includingassessors~and collectorsof taxes. vised Statutes, Section (b) of Article 38gg,,Reas amended,provides that each county officerwho receives a salary as compensation for his services shall be entitled and permitted to charge to his county all reasonable expensesnecessary 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~ltIs lncident to, and a necessarypart of the emoluments and remuneratlonsof 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 expirationof 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 servicesrtidered~durlng the holding of an ,offl~ce even thou&h paid after.theterm of the offlce.3.s

over) but It Is clearlymanifest that the expenses are incident to the title to the office and not to the mere performanceof officialduties. 34 Texas Jur&=i 513.' As a consequence, before the outgoingTax Assessor-Coll&ztortiouJd recover ln a claim for such expensks;

thewkild-&ve,to show that the expenseswere incurreddur+g the.holdlngof 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'stern-of office had expired, a flual report and to pay@atdeputya salary out 

# of .feei'of

office which otherwisewould 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,anexsheriffwas the claimant ln that case an&an ex-assessor .andcollectorof ~taxes Is the claimant ln this case Is ~~3%mat&ial.~--Thes&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 approvepayment of claims allowed by order of the Com- : missioners!court for clericalexpenses Incurredby 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

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