‘708 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

ilonorablo ri. 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 flgurss hla oomnisCOll6Oti5E PI&O disbursement, 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 collsotlrqi the 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 this offloes, ~pasl, by 

impliaatlon, Art. 3938, aw3 mublfy wt. 9E81 so as 

to atith0rlze the Assoscror-Collector to \rlthhold his 

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 

withheld 90 as CI, authorlse the County ~rsasurer 

to show a~ entq 043 his records cina ~osios a oommission on fund6 not notually handled?* 

Ralne Oounty ha0 n population of 7,X54, aoaordl~ 

to tb lB4G Fmleral coseus, and frors tbr qua6tfon submltkd 

ws aasuee that it la optrating on 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 

oh6ll be the AS~~+NWX &rid Golleator Of Taus, %A& 

shell brv9 an% oreroise all the rights, powers 

aAd prlvLlc@es, be subjeot to all the requkmmts 

end restrictioce, sfad prform all the dutiar lap080h by h ~~032 acmkxm ma oOllsotors~ ~4 

2~ aiaall ale0 &vu, the s8m bona8 required or PO 

a5sasao~ a113 cslleotor 0f taxes eleet4VLa 

Artlcls 7lSla, v. A. c. a., pro.rl&es as fol2o-m: 

*xsreaftsr , ish9~e~er the words *~assssos*, 

'Asessaor of Ttrxm3’, ‘Coll~eaor, * ‘oul.lsotor of 

Taxes’, or fT%x &!o~leetOrv aN uadd, either iI2 

hrttalss 7lE?l to 7359 lnoluslYrs of fit16 1% 

or ths 1823 :&39lOsb Civil 3tatutss oi TQX%S, lnoludlng ill1 n~ezxLmants tfiareto, as well aa the 
75.0 

Honorable li. 9. Garrett, ieee 3 

ztevised Code or 1925, lncludlli~ all amendtiients, 

being known as the 1925 Revised Civil Statutes 

or Texas, sa:ne shslf be aI;pllcablo to 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?s purpom Of :36otions 14 and 16 ol Article 8, 

of the Texas Constltutlon, es the swe wa,s emended 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,?proved reports, 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 eaoil month end forwarded to the Comptroller, 

and for payment to the State Trsam.rer of all aeaoye eolleoted by the 'lax Collector during-: aaid month, l exoep.tlnc: euoh 

amounte as he is allowed by lriw to pay in his county, re6ervlng only his ooauaissions on 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 ,?ive the assssaor an order on the oolleator 

of his aounty ror the amount, due him by the State 

for assessing the irtate taxes, 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.” 

Article 3941, V. A. C. 9., provldinq for 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 

aor nor for paying ever momy to his nuooessor In 

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 etroot, and of the statutory law malt1 the rheritf tax oolleotor and assessor In aountles *Ith 7 n the population braehet 

of Ralas county, Is to plaoe upon the shoulders of the sherlfr 

of Rains County all tba dutiee and t0 contcr upon hIm all tbo 

rIghts that exist by roa8oA of law iA the Offioe of tax aaseasor and eolleotor or of either 41 eald offloea ae they 

existed eeparately prior to said aolsAdA8At and the enao&sent 

of the statute putt&zig the asmndmnt into errsot. 

wherever, upon an& ‘elnee the 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 Impoirelble to 80 Qonstrue eald law& yuurthermore, iseomuoh as the Legislature Is 

~onclu~ivaly presumed to have, had lcAowled6e of 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, priolleryee and eRolummts of a tax assessor ;dSri~r t,o said oonsolidation and rolatlve to said offtoe 
rbnorable li. D. .Garrett, Pa&4 LI 

of tax colleotor prior to said oon4oll%atlon, must now be 

oonstru4d 8s interpreting the law as eame now exiete relatLv4 to the, oomblned offloe of aseeaeor-oolleotor of taxes. 

Artlole 3936, V. ,A. C. S., 4upr4, -;r43orlbes the 

method of payment of the a300ssor of taxs4. Krlor to the 

oonsoliaation of the two offloee, in acoordanoe with the 

dlreotlons oontii$ned la said artlalo 3938, the Comptroller 

&NO the assessor rm ordar on the oolleotor ror the amount 

dus him by the Sate for &sJessincj the Skate tares, ana that 

was to be puld out ti? tie flr3t money oolleotod for that 

year. AS we 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 the following matmar The oo%alaslonersf 

oourt iaeilsd 45 order on the county traamror of their oounty to the atmewor for the amount due 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&XW has not been ropealsd, by Ulrsot aot or 

the Legislature nor by neaesaarp lmplloatl~n. ns we under4t4ncl It, C~J oounty ttu a354saor rud callcator should now 

be p4ld for nsseoslng tax45 (a) wb4n the cam&.ssloo1r4* 

court issues an order on the 03unty treasurer of tIMr oounty to the ameesor, (b) and tha order 80 lasued la ror th4 

araount due him for aesesdng the oounty tax of their oounty, 

(0) this money 1s to be ?ola out of tb C’irst moonay received 

by the treasurer from the oolleator on the rolls of that 

year. 

It 14 pleln Pros the above that 80 rar a# the payment of us444sor is concerned, tha 3aw oontsslplates that It 

4hall L6 p4.ia on 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 roilotis that the money to be paid #must rlrst go into 

the h4nas or the county trtsssurer. 

The I;aymert to the county ooll4otor 4na aaseosor 

for the performmoe or blfs duty 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 

tax oolleotor to zake ,hts regortr to the O0~t~ii44ion4rs~ oourt 

of hit3 county of all the tax oolleotlons msae for the OouCty, 

and further trovidee that these reports sh&l be PlaUe monthly 
Honorable H. il. Carrrstt, ~)aee 6 

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 

ooll4otlrtg the rams", should be paid by the asaaaaor and 

ooll44tor into the oounty tr4asuq. &ft4r thle money r4a4h44 

ib4 OwnEy treasury the county tax ammwor alld oolleotor 

la paid for the aso44am4nt of the tax44 out M tha first 

tax money 6ollaoEsd In aoosrdanoe wzlth tha statute whloh 

formerly applied oniy to the tax aasmtasor, and whloh le ret 

out rupra (Artlole 3938). The tax 44114otor is paid ror 

his s4rvioa4 in oolleOtin& the tax SOA. 44lloot.d by hti 

in aooordamas with the statute which, prior to tbo oo~solldatlon of the two tax orrloaa, 

laator (Art1014 7861). 

applied only to the tax oolCur an4w4r to. your que8tlon. thor4r4r4, is that 

the tax aollbotor and asmeror rhall pay into th4 oounty 

treasury all tha aounty tax moary oollaot4d by aim exoopt 

such aa he reserms a8 his oomaimion for the oollaotln 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 cornpeneatlon ror his aeeemment or tax4e. 

Tie county tnarurer shauid b4 compensated ror hls 

eervleas as county traaeurer In aooordmoe wlth Artlole 3941, 

mpra. ihllo the tees for assessing, upon whloh he 1s paid 

a oormPis.slon, have not been cruning 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~resldlo County 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'rasldlo County. 

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. tie also had ttle right to his oommi4- 

alon upon raoney he was entr)l+ to the oustdy 
714 

fionorabls 4 D. !%mvtt, Fago 7 

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

In hi8 po88eoe~cn, and Tllsaur4~ea ror ta4 oounty. 

. . .- T:mIersooring ours) 

~elievlng the Rbow fully answers your question, 

we are 

Yours very truly 

AT'PORREY O$NERAL OFTEXGS 

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

A88iStUlt