## ‘708

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

ilonorablori.3. arrett Ccunty Xttorney gains county vminory,

T8xaE

0ula **be paid**  **ror 08**  **as dlreeted**  =, **V.** A. C. S.; masurer la ens oomll6slon on 6 to the A6686~0r or 02 Taxes Sor

ee here for the 0ia his cwemlaaton, llectar, **before turning** 

ursement ana 

### flgursshla oomnisCOll6Oti5E PI&Odisbursement, whloh in fact ha6 never bee:)haSaid by him, The questicn of the leEallty cf Ml.8 greotioa O&MB to me oc an audit of the oounty aooounts. *Prior to the oomblnation of the 0tri000 of collaotor and.essessor Art1010 3930 provlaea t&t the oonpensetlon of the asseseo~ shoda be paid on order of ths Comdsaloners Court drawn on the county Treasurer.Honorable Ii.3. Qtrrretif, fags 2

*Wt. 7&l, Seo. 3, proYldss that the aolleotor aball my over the colleotloas, *after reserving 

### his oomadsslone for collsotlrqithe same.*

"I find co provision of lag for withholdin& the ci3mpm2ttim or the ~Sse6sor-Collector other t2%n those cited. *Q,usstioni Does Art. 3987, emI the statutes &EC:coAst~tution combining thisoffloes, ~pasl, by impliaatlon, Art. **3938,** aw3 **mublfy wt.**  

### 9E81soas to atith0rlzethe Assoscror-Collector to \rlthholdhis cmpsnaation for asoess~l~?
*(e) xi tba,it0mpefi88tm 10 ~fthh~u, ana not hanalsa by ths metasurer, mar ths CwuoSulonora* Oourt allOw an **aoaount** fur thm fWd8 already 

### withheld90 as CI,authorlse the County ~rsasurer to show a~ entq 043his records cina~osios a oom

### missionon fund6notnotuallyhandled?* RalneOountyha0 n population of 7,X54, aoaordl~ **to tb**  **lB4G Fmleral**  **coseus,** 

### and **frors tbr**  **qua6tfon** submltkd
ws aasuee that it la 

### optratingon e ise **basis.**

**Dtiels TZMi,**  

### Vernon?8**Ammtated Civil**  **zmtutes,** prorldes e# follw8~

"XA saoh couBty 

### haV& leas than tSA thousaad (10,QOC) Lnhatltmts, ths absriff of such **oounty** 

### oh6llbe the **AS~~+NWX** 

### &rid GolleatorOfTaus, %A& shellbrv9 **an% oreroise**  

### all the 

### rights,powers **aAd** 

### prlvLlc@es, be subjeot to all the **requkmmts** end restrictioce, sfadprform all the **dutiar la**  p080h by h ~~032acmkxm ma oOllsotors~ ~4 2~ aiaallale0 &vu, the s8m bona8 required or PO a5sasao~ a113cslleotor 0f taxes eleet4VLa
Artlcls 7lSla, v. A. c. a., pro.rl&esas fol2o-m:
*xsreaftsr , ish9~e~erthe words *~assssos*, 'Asessaor of **Ttrxm3 ’** **, ‘** **Coll~eaor,** ***** ‘oul.lsotor **of Taxes** **’ ,**  **or** fT%x &!o~leetOrv**aN** uadd, either iI2 hrttalss 7lE?lto 7359 lnoluslYrs of fit16 1% or ths 1823 :&39lOsbCivil 3tatutss oi **TQX%S,** lnoludlng ill1n~ezxLmantstfiareto,as well aa the

## 75.0

Honorable li.9. Garrett, ieee 3

ztevisedCode or 1925, lncludlli~all amendtiients, being known as the 1925 Revised Civil Statutes or Texas, sa:neshslf be aI;pllcabloto and mean the **one** 0frh or **oi ’** **ficer** of **;1sseasor** an& Collector of TaXOS, and shall be so construed as to aooomplieh **the objeat**  ard intent and oarry otit tl?spurpom Of :36otions14 and 16 ol Article 8, of the Texas Constltutlon, es the swe wa,semended **on** November 8, 1932."
krtiole 7230, V. A. C. 3.. provide8 as iollowar *%xo%pt ae to aompensetlon due suoh tax oolleotor as shown by his a,?provedreports, tax money deposited In oountg depositorles shall be paid by suah depositories only to treasurer8 entitled to reoelve the same, on aheoks drawn by such tax oollactor in favor of 5usL **treamrer.m**

In Tegard to the reports and payments rererred to ir.ths next preoedlng statute (Art. 7230, **supra),** provision is made in reticle 7260, V. A. C. s., for such reFort8 to be tide at the end of eaoilmonth end forwarded to the Comptroller, and for payment to the State Trsam.rer of all aeaoye eolleoted by 

### the 'laxCollector during-: aaid month, 

### l exoep.tlnc:

euoh amounte as he is allowed by lriwto pay in his county, re6ervlng only his ooauaissionson the total mount aolleoteda, and ther provision 1. $8 reyorte to 50 a 1 tlil-?mn v c 3 for iaZ Zy iihF*aZ ~ollso~or"t~~th~ C&i*- slonere* Court 01 all the oollcotions made for the OOWlty, and payment to the County Treaaursr of all taxes oollectad **for** 

### the **Bounty %urhig**  said month, *after reaerviS& his Wmmissions for oollectl~ the same*.

stlola 3930, V. A. c. B., ir.regard to paymeot of the Assessor',la as r0iiowaia:

*The Comptroller, on reooipt of the rolls, shall ,?ivethe assssaor an order on the oolleator of his aounty **ror** the amount,due him by the State for assessing the irtatetaxes, to be pai% out of tha first money Oplleoted for that 

### ywr. The oow missioners court shall issue an order on the Oounty treasurer of their wunty, to the assessor. for the amount due him for esaeesing the oounty tax

## 711

honorable **% D.**  **Oarrett, Page**  **4**

of their **oounty, to**  **be** paid **out or**  the first **~,oarry** received from the Oolleotor on the rolls of that year.” 

### Article3941,V. A. C. 9.,provldinqfor codssions to the County Treasurer, Is es follows:

*The **County** Treasurer shall reoelve 00&eslons on the moaeye reoeired and pald out by Mm, said oommIe111ons **to** be fixed by order of the 00~ inisdoners oourt a%,followe: **For raoeiviw**  **~1** moneya, other than aohool funda, for the county, not exueedlw two and one-half par sent, un% not exoeeUiog two an% one-half per oent for paying out **the wmei**  **provided, that**  he ohall **reoeiv~** no oommiedons for reooIvlng mooey rrm his **pmdsoe.e** 

### aornor **for** 

### payingevermomy tohis nuooessorIn offIce.*
The **02feOt Of**  the **OOoStitUtiOI!&i LUIEaAdrPhnt**  **of** 193i? (Seotione 14 and 18 of’Artlole VlIf, Texan Constltutlon) providing lor the 8on8olIdatlon 01 the tw0 exIrtIng orflee@ or ameeaeor of taxes and Oolleotor Qf tUe8, of the statutory enactment putting the aal% oonetItutIo~1 amen%ment Imto et**root,** and of the statutory law malt1 the rheritf tax oolleotor and assessor In aountles *Ith n the population braehet 7 of Ralas **county,** Is to plaoe upon the shoulders of the sherlfr of Rains **County** all tba 

### dutieeand t0 contcr upon hIm all tbo rIghts that exist **by roa8oA**  **of law**  **iA the**  **Offioe of**  **tax aa**  seasor and eolleotor or of either 41 eald offloea ae they **existed eeparately**  **prior to**  **said aolsAdA8At**  and the enao&sent of the **statute** putt&zigthe asmndmnt into errsot.

wherever, **upon** an& ‘elneethe enaotmsnt of eaid etatute Oonsolldattng the OffIOee at tax afJ5ea5or**and** tax oolleetor, the UgIelature ha8 changed no law applloablo to either Oii’Ioe, all or the statutes re&ulatlno,the oonduot of the office **or** tax assessor end the **off106** of tax oollaotor, which were In foroe at the tint,of eai% eaactment, an% all laws relative thereto slnoe enaoting must be oonntrued 88 ap~llcable 

### to the new and Oomblned offIce, unlese It IS Impoirelbleto 80 Qonstrue eald law& yuurthermore,iseomuoh as the Legislature Is ~onclu~ivaly **presumed** to have,**had** lcAowled6eof the 

### deolsiono of the aourts reapeotinl; eald ofiioer whIoh were rendered SrIor to 8~1% coosolieation, the decislonr or our courts relatfve to the duties, priolleryeeand eRolummts of a tax assessor ;dSri~r

t,osaid oonsolidation and rolatlve to said offtoerbnorable li.D. 

### .Garrett, **Pa&4 LI** 

of tax colleotor prior to said oon4oll%atlon, must **now** be oonstru4d 8s interpreting the 

### lawas eamenowexieterelatLv4 to the,oomblned offloe of aseeaeor-oolleotor of taxes.

Artlole **3936,** V. ,A.C. S., 4upr4, -;r43orlbesthe method of payment of the a300ssor of taxs4. Krlor to the oonsoliaation 

### of the two 

### offloee,inacoordanoewith the dlreotlons oontii$ned la said artlalo 3938, the Comptroller &NO the assessor rm 

### ordaron the oolleotor **ror** the amount dus him by the Sate for &sJessincjthe Skate tares, ana that was to be puld out ti?tie flr3t money oolleotod for that year. 

### ASwe urrlorstnnd

### the l&w, isaim 1s still in full for04 und eX4ot.r The aeaosnor 

### was t3 **be** 

### paid **for oaeesrirg**  

### the county taxes 

### in thefollowing matmar The oo%alaslonersf oourt **iaeilsd 45**  order **on the**  **county traamror**  **of** their oounty to the atmewor for the 

### amountdue hlnfor aes444lng the oounty tax of their oountg, to be paid out or the first money reaelved from the ooll4otor on 

### the roll3 for that y4er.
SalU I&XWhas not been ropealsd, by 

### Ulrsotaot or the 

### Legislaturenor by 

### neaesaarplmplloatl~n. nswe under4t4nclIt, C~J oounty ttu a354saor rud callcator 

### should now be p4ld for nsseoslng tax45 (a) wb4n the cam&.ssloo1r4* court 

### issuesan order on the 03unty treasurer of tIMr oounty to the 

### ameesor, (b) and tha order 80 lasued la ror th4 araountdue him for 

### aesesdng the 

### oountytaxof theiroounty, (0) this money 1s to be ?ola **out of**  **tb C** **’ irst**  **moonay**received by the treasurer from the 

### oolleatoron the rolls of that year.
It 14 pleln Pros the above that 80 rar a# 

### the payment of us444sor is concerned, tha 3aw oontsslplatesthat It 4hall L6 p4.iaon an 

### ordsr of th4 o4mml6aion4rs~ court direoted to trtet

county trecnsurcor or tno **oounty. Insomuch**  **a4** thle order 13 to bo pala by ths county treasurer it neoeasarlly roilotisthat the money to be paid #mustrlrst go 

### into the h4nas or the 

### county trtsssurer.

The I;aymertto the county ooll4otor 4na aaseosor for the performmoe or blfsduty In the oolleotlon or taxes ror the county la &overn4U by Artlo 7201 or the Revi4ea ClV$l Statutes of Texas. sald 

### ctatute la brief required the 

### taxoolleotor to zake ,htsregortr to the O0~t~ii44ion4rs~ 

### oourt of hit3county of all the tax oolleotlons msae for the OouCty, and further trovidee that these reports sh&l be PlaUemonthlyHonorable H. il.Carrrstt,~)aee6

and **that all**  tares oolleoted **duria** the month &all ba paid to the 44unty treasurer, oolleotin~ the same*. *artor rarerring his **00~ml~4105 for** 

From the **above w4**  are fore44 

### to the oonoluslon that all the tax money oollqoted by the tax oollentor a& assessor for th4 oounty "artor rec~rving his uomaisslon for ooll4otlrtgthe rams", should **be paid**  **by** the 

### asaaaaorand ooll44tor into the oounty tr4asuq. &ft4r thle money r4a4h44 **ib4 OwnEy**  **treasury** the county 

### taxammwor alld oolleotor lapaidfor the aso44am4nt of the tax44 out M tha first tax **money** 6ollaoEsd In aoosrdanoe wzlththa statute whloh formerly applied oniy to the tax 

### aasmtasor, andwhlohle ret out rupra (Artlole **3938).** The **tax** 44114otor is paid ror his s4rvioa4 in oolleOtin& the tax **SOA.** 44lloot.d **by** 

### hti inaooordamaswiththe statutewhich,priorto tbo oo~soll

### datlonof the two tax 

### orrloaa, laator (Art1014 7861). 

### appliedonlyto thetaxoolCur an4w4r to.your que8tlon. thor4r4r4, is that the **tax** aollbotor and 

### asmeror rhall pay into th4 oounty treasury all tha aounty 

### taxmoary oollaot4d **by aim**  exoopt 

### suchaa he reserms a8 his oomaimion for theoollaotln or 6am4, on th4 total amount ooll44ted, and **that** IiTKZ+authorlty or law to ros4rv4 any paynant 4ut or ths tax money 

### oolleotod**by** him whloh would @ te hlsuaelr**by** way or cornpen**eatlon** ror his **aeeemment** or tax4e.

Tie county tnarurer shauid b4 **compensated** ror hls eervleas as county traaeurer 

### In aooordmoe wlthArtlole3941, mpra. ihllo the tees for assessing, upon whloh he 1s paid a oormPis.slon,

have not 

### beencruning into the tN)aauror*s aotual poa~4nslon under the praotlce h4retorora 4xl4tlng in your county, the county treaourar was even tb4n **ertftled** to his oommlsslon on such fees under the authority of the holding ln the cam or I~resldloCounty v. 

### Walker, **(Clv.** lipp.0-writ a4aled), 69 5. ';i. 97, **a4** roiiosua:
The appellee a# aounty trsaaurer was, kr& the tsr& or his efflae cntltlad ti reoelve an& disburse ths funds of f'rasldloCounty. **and** It was not within ths power or th4 4omaia- -- aloarra* oourt, n4r MY arrloCr Or agent or the oounty, to aeprlts **him** or this orrlcial right ana duty. tiealso had ttleright to his oommi4- alon upon raoneyhe was entr)l+ to the oustdy

# 714

fionorabls4 D. !%mvtt, Fago 7

of, en4 on &n&8 uhioh of right 8boul.dhave bnn 

### Inhi8po88eoe~cn, andTllsaur4~ea ror ta4 oounty.

. . .- T:mIersooring ours) **~elievlng the**  **Rbow fully**  **answers your**  **question, we**  **are**
**Yours very**  **truly**
AT'PORREYO$NERAL OFTEXGS

**--Robert z.**  **?.dtlmOn, Jr.**  **/**

A88iStUlt