Honorable Sidney A. Sparks 

County Auditor 

Jim Wells County 

Alice, Texas 

Dear Sir: opinion Ho. o-3341 

Re: Can postage, stationery, and supplies, 

telephone end telegraph expenses of 

the county superintendent be legally 

paid out of the general fund of the 

county? 

This department has considered your request for an opinion under date 

of August 6, 1942, wherein you wish to be advised whether or not it 

is legal to pey the postage, stationery and supplies, telephone and 

telegraph and other office expenses of the county superintendent out 

of the general fund of the county. 

We encloseherewith a copy of our Opinion No. o-1781, approved February 20, 

1940, wherein this department held that the county auditor is without 

authority to approve end direct payment of a bill for postage presented by 

the county school superintendent and charge the amount of the bill to the 

general or any other fund of the county. 

Article 2700 of Vernon's Civil Statutes as emended by Eouse Bill364, 

Acts 1941, Forty-seventh Legislature, provides that in making~the annual 

budget for County Administration expenses the county school trustees shall 

make allovance out of the State Available School Fund for salary and 

expenses of the office of the county school superintendent and the seme 

shall be determined by the resident scholastic population of the county. 

This statute further provides, ". . . and the County Board of Education 

may make further provisions as it deems necessary for office and traveling 

expenses of the County Suprintendent; . . ." Thus the County superintendent 

is given an expense allowance to take care of office expense and as pointed 

out in the opinion enclosed, the items you mentioned such as stationery, 

telephome and telegraph, likepcstage are items of office expense. 

Article 2362, R. C. S *, provides for end specifies the four classes into 

which stationery is classified, and Article 3899t1, Vernon's Annotated 

Civil Statutes, in Section 2 thereof, provides that suitable offices and 

stationery and blanks necessary in the performance of his duties may 

in the discretion of the commissioners' court be furnished to the county 

superintendent and may be paid for on order of the commissioners' 

court out of the county treasury. These authorities are set forth In the 
Honorable Sidney A. Sparks, Page #2 (O-3341) 

opinion herewith atteched, wherein it is further held that under the 

provisiona of Articles 2688 and 3899b (Section 2), Vernonus Annotated 

Civil Statutes, the county conrmissionersP court has authority to purchase 

for the use end benefit of the office of county school superintendent 

furniture and only such office supplies as would come within the 

classification "stationery" so classified in Article 2362, supra. 

It is therefore the opinion of this department that the county 

auditor is without authority to approve end direct payment of e 

bill for postage, telephone end telegraph expense incurred end presented 

by the county superintendent and charge the eraount of the bill to the 

general or any other fund of the county. Where the commissioners' court 

authorizes the purchase of such stationery clacoaified and within the 

provisions of Article 2362, Vernon's Annotated Civil Statutes, the 

auditor has authority to approve end direct payment for such stationery 

and charge the awunt to the general fund of the county. 

Yours ve:ry truly 

ATl!OlUVEY GEWEMLOFTEKAS 

s/Wm. J. R. King 

Wl4K:I.M 

ENCUXURE 

APPROVE3 AUG. 24, 1942 

s/ GERALD c. MANN 

AlTOlUTE GENEFALOP TEXAS 

APPROVED OPmION COMMI'EEE 

BY B. W. B. 

CHAIRMAN 

BY 

Wm. J. B. King 

Assistent