**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Hon. Thea. A. Wheat **County Attorney**  Liberty County Liberty, Texan
Dear Sir: February 20, 1939

**ation** rees **thereon.** the population of ;OOOpeopk?with Liberty, on of appriximately thin said oountywhorain your talned **by** the tax as8eaaham? population of approrlmntely 5,580 and 

### l pprariaatsly 7,SOO in lta trade

“l&sad upon them faota, you refer ~8 to Art1010 **%U56, Rarised**  01~11 Statute*, 1925, ac.amended, and lend a rery 

### strong**argument** in **mapport** of the oomtruotlon wbioh **.yOu** bar* plaod **upon 8aid**  **Statute.** We oertalnly

### l ppreoiate the faot that **you** hare giran oomlderable thought to this **question,** althoughwe are oonatralnd to diraereewith theEon. Thos. k. Qest, February 20, 1939,Pare fZ

conclusions renched In your letter. You tic:re' thatmaintalqlnF such a hrcnoh office does Ilot ~OIX v:lthlathe prorislona of Artlole 7256, as amended, but thet the intent. of the Legislature **from** oonstruine;said hrtlole olearly furnishes the basis for the branoh offloe in queetlon.

:':e are unable to adopt suoh a cocstruotlon in our oonolu~lon as to the Intent of the Legislature ln enaotlng thls statute. The oondltion in ealci artlolewhloh permits tbc eatabllshment of e branoh offloe thereunderreads:

"

...-.provldlng,however, that in all oountlea oontalnlnga olty or town, other than the oounty seat,nhlch has in excess of 7.000 ~ahabltantaaooordlnp to the last Federal oenaua, said assessor and colleotor of taxes, with the oonsent and approval of the Commlsnioners* Court,may appoint a deputy assessor and colleotor of taxes In auoh town or oltp, who shallhave the richt to collect taxes from all persons who **desire** to pa? their tares to him, and to Issue a valid reoeipt therefor...." The term "aooordla to the last Federal census" 'parly prohibits the extcn -f-__- ng by oonatrumfr orda "city" or "town" in this artlole asmeanInK *trade territory". febater'a new InternationalDlotlonarydefines "towu"as:"'Any

n-bar or oolleotlon of houses oonatltutlng a dlatlnot plaoe with a name.* The Federal oenaua does not lnolude inhabitants of a trade territory oonneotedwith any olty or tov,aandwe are unable to dlaoard this llmltatlonmerely for the **sake** or a oonetruotionwhich has for Its sole basis not a conflict or obstruction in admlnisterln& the law but the obtloua oonvenlenoe of those upon whom the administrationof tho law Is dIreotsd.

It will be noted that Artlole 7255. RerIaed Civil Statutes, 1925, provides that tha tax oollaotoroL913 deput-1: c!~ll~t.tond

tn.:rr71ui:l

r:tlc::3'c

t,w>..aysin ueol1 votl?*-

or Justloe2reclnot for ~.!;a ;ur;tosc 0: oollectlm~ such taxes a3 may be n~iti,aftt:r.7lvi1:,~: notloe of t,'t-

tirw a::'~.

rrldica ~8 requj.red

t!':lrci;l. 'yo haYe arLanvored tc, v:el.cr:,,:n*i

II,se1 ri?,ranoh of'lcewould nclt~nc: cluthorlzad

by a llhcral oonstruotlon or tYs article andwe are unnblc?to do LW. In orriving at our o>In!on cf t!lcl queetlmS, XP t~hinktk:: tke .;cts of 1929, 41st Ler;lnlot.ure, Secomi Called :'uss:cm,"hapter 66, page 17E, and amendments of certeln sections tbreor, control. Ye ccl1 :cur crttentlr:: tc.:ec. 11 of irtlcle 6575a, being the saze es Sec. 11 of ttic above cot wh!oh reads as fellows:

'As cosponsetlon ror .ls servicesunder the provisions of thla and other laws relatlne to the reelstretlon of vehicles and ohauffeura and the transfer of vehlclos, saoh County Tax Coaleotor shall reoelve a

## mir0m re0 or fifty cents for aaoh of the first **one** thousand reoelpts Issuedby him eaoh year pursuant to **aald** laws; be shall reoclve a unForm foe of forty oenta ror eaoh of the next nine thousand reoc!pts ao issued,a uniform fee of thirty oeata ror each or the next fifteen thousand reoeipts so Issuedand a uniform fee of twanty oenta ror eaoh of the balance of aald moelpts so Issued during the yaar. Said compensation shall be deduoted weekly by eaoh County Tax Colleotor imm the grota oolleotlcnsmade pursuant to this **Aot** (Arts. 6675a-1 to Cfi75a-14; I?.C. Art. 807s) and other laws relating to the re~latratloa of vehlolea **and** ohauffeura and the transfer of behlolea. **Out** of the oom~enaatloa 60 allowed CountyTax Collaotora, It la hereby oxpraaaly provided end required that they shall pny the entire expense of lcaul~ all lloeaae reoeipta and number plates and chauffeursbadges laauedpursuantbhreto, laoludlng the ooat of labor parforned ia issuing aald reoalpta,aumber plates and **badges and**  the ooat of postage used lamailing same to ap;,lIoante.(Aots 1929, 41at Leg., 2nd C. S., p. 172, oh. 88. Para. 11."Bon. Thou. A. R'hent, February 20, 1939, I'age4

In referring to Chapter 88 of the nbore Act, we find that Sec. 10a of maid eot contained the follorin6provisionwhloh was omittedwhen said Sea. 10a pi the 1929 Sot was **amended** bytthe 418t Ix&slatura, **Aate** of 1930, Fifth Called Se88ion, Chapter 33, page 167:

R

....It la hereby expressly provided that no County Tax Colleotor shallmalntaln **more than**  one offlae at which rehlole8may be **registered** nnder the provisions of this Aot, but 8uoh Tax Colleotormay mSlntaln one or **more** bruroh **orfloes** in any city, town of village within his oounty barln~ a population of ten thousand, ormore, provided, however, that no person ah~ll **be** euthorlzed or permltted to oolleot any lloenae reas under the prorlalona of this Aot, exoept the Tax Colleotor or a duly authorized **and** ppplnted deputy."

It la highly algnlrloant in renderin& this opinion to note thst the same Leglalature.by the **Aota** or 1950,~th **Called** Seaalox~. afreotlreUroh 18, 1920, had the ldentloal queatlom of allowlna **the** aatabllabmont or auah branoh orrlooa berore it, and oonoluded that only auoh branoh offlees as would be authorizedwithin the prorlalona of Artlole '1226 **oould** be legallymaintcllnd. Suoh UI omlaalon oloarly lndloeteaan intent by the ti2lalature to l xoluda the Subjeot therStofore parmltte6.

We lro unable to find any opinionhaving issued rroa this Departmentheretorore, plaolne l dimrant lnterprotetlonor oonatruotlon on almllarmrdlng as dlaouaaod har*ln.

It la, therefore, the oplnlon or this Department that thm malntalning oi aueh branoh oifloo 

### fortha pnrpoaea mentioned In your lettor la not l nthorlted. 

### Vary truly **yours**