**OFFICE OF**  **THE A?TORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Bon. (kargs H. Shep~aml CoBlptroller

Of Pub110 kcoounts Austin, **'bra8**

opinion Ro. O-2002 met b%lximum0

?a orricio oomp

a been rsoelred and iv0**quote rr0m**  orCollm3tor to gou rhloh you sncloss tion under o the Sheriff, l-8' court tar 68 or ad **00urt** ~a1 **0x-0rf** i0i0
e Jaonthly Be) authora amountwa8 paid

Xn **other** words

lowed under brt. 25891, but in figuring ths marlmum re68 the auaitw for the county 00ntsmIsHon. George FL L:hepperd, E'age2

distriot and county court, servlnp all eleotiona notices, etc. as ex officio saleryand paid out of the 7snerel fund of the county should be figured in alongvilththe other fees
or office in oarputlng the raxlmum rees or .$3000.00

rrhloh;rt. 30EZiand art. 3891 authorizes him to receive. Put the Eherllt, Tax Assessor and Collector contends thet this $1000.00 as ax olfloio salary allowed him under Art. 3934 for performing the duties speolrled under said article as sherirr should not be sdded in as a part of the fees authorioed under art. 3883 and 3891. In otherwords he ccntends that he should reoelve the $1000.00 aa ex officio salary as sherlfl, since itwas allcsved

by the oommiesioners court, End also the $3000.00 of raxlmum fees allowed under **Artlolo** 3883 icr aasesslnfi, and oolleotlng. Sheriff, Tax ~aeessor-Colleotor in surrounding counties under 25,000 populaticn aro receiving the j1000.00 ex officio, besidesxmrlmum fees for collecting and assessing as ccntendedby this orflce.* Seotlon I0 of krtlole 8 of the Texas Constitution reads as follovfe:

"The sheriff of eaoh county, in addition to his other duties, shall be the ac6essor and collector of taxes therefor; but, in oountles having ten thousand (10,000)or more inhebl- ,tants,to be determined by the last preoeding census of the ;initedYt.ates, an assessor and collector for taxes shall be elected to hold ofrice for two (2) years, and until his suooessor shall be elected and qualified." Article 7246, Revised Civil Statutes, reads as follows: *In eaah county having less than ten thousand (10,000) inhabitants, the sherlrf of such county shell be the assessor and collector or taxes, and shall have and exercise all the rights, powers snd privileges,Ron, George I?.Sheppard, Page 3

be subjeot to all the requirementsand restrictions,and perform all the duties lmposed by law upon cIsscmmrsand collectors; and he shall also glra the same bonds required of a collector of taxes elected." Artlols 3883, Revised Civil **Statutes,** reads In part as follonsr

%xospt as otherwise provided in thle act, the annual roes thatmay be retained **by** Rrsoinot, oountg and dlstrlot orflcers mentioned in this article shallbe as follows:

*I. xn 00~tie8 00ntddng ttdentprir68 (25,000)thousand or less lnhabltsnt8: County **Judge,** Mstrlot or Criminal Dlstrlot Attorney, Sherlrr, County Clerk, County Attorney, Mstrlat Clerk, Tax Collector,Tax **AsBeseor,** or the Assessor, or theAstaetmor and Gol.leotor

of Taxes, Twenty-fourEundred (1)24G@.GO)

Uollars eaoh; Justice or the X'eaoe and Constable,helve hundred ($12OO.OG) Dollars each." Artlole 21691,Revised Civil Statutes, reads in part a8 

## r0ihm:

*Each uffioernamed In this ahapter shall first out of the eurrent feeo of his offlaepay or be paid the mount allomsd him under the pro~lsl~~~? of Artiole 3823, togetherwith the salarlee of his assistants tnd d~pUti%8, an@ authorized expenses under Artiale 3899, and the **mount** necessary to aover costs of premium on whatever surety bondnay be required by law. If th4 arrant fees of euoh 

## orrfo~ oolleoted in any yeas bemore than the amount: needed to pay the amounts above speelried, same shall be deemed 8x0~1s~

fees, and shall be disposedof in the manner hereinafter f;rovidsd:

### 390

**Hon. oeorge**  **B.** Shepprd, Page 4

*Id counties oontalning twenty-five thousand (ZS,OC*O) or leas inhabitants,Matrict and County officers named herein shall retain one-third of such esoess tees until auoh one-third, togetherwith the amouute apeoifled in Atilole 3883, alEounto to Three ThousandDollars ($3000). Preainot oifioers shall retsin one-thirduntil such one-third, togetherwith the account spsclfiad in Artiole 3889, amounts to fourtan Hundred Dollars ($14001. 9

.... Vhe compensations,llmltatlons andmarimuus herein fixed in this Aot ior ottloers shall lnalude end apply to 811 otiioersmentionedherein in aaoh and every county of thle State, and it 1s hereby declared to be the IntentIonor the Legislature that~theprovisiona af this Aat shall apply to each or said oiiioers, aad any special or general law inaonslstentwith the provisions hereof Is hereby expresslyrepealed in so rar as the me my be Inconsistentwith this sot, The compensation, llmltations and tvarlmum8 herein fixed shall also apply to all fees and co=pensatlonwhatsoever oolleated hy said orfieers in their orricial oapaaltp,' whether accountableas fees or orrloe under t.he present law, and any law, general or speofal, to the contrary is hereby expressly repealed. The only kind and aharaoter of compensation exempt from the g~~~isions ol' thisAct shallbe rewards received by Sheriffs ror apprehension of crimluals or fugitives irolEjustlae and **ror** the reooverp of stolen groserty,.and~sroneya reaelved by county judges aud justices of the peaoe tor perromlng marriage oerauionles,

which sum shall not be acaountable for and not required to be reported as fees OP orrice.*

### 391

Hon. George H. Sheppard,Page 5

tilcle 5895, Tevlsed Civil Statutes, reads as r0il0wt3:

satlon for dx orficio aenioes when, in their judgment, such aontpensatlon is neee6sary,provfded. suoh oomeneatfon r0r e2 0frici0 aeryloea~alloweda&all not **Increams** the owpaasation or the oiiiclal beyond the marlmuf# of ompenaation and exoem fee6 allowed~$o be retained by hia undertbi h pt P ~ldd however. the ex officioh% a~dorl~e~ shall ii allowed only after in op+tunltf for a public hearingand only upon the effinnatlve vote of at leaat threemembers of the acealeslonere*aourt.

m (undetsoorlngoura) Art&la S92%, Revised Civil Statutes, reads a8

*Sheriffa shall alrroreeelve the tollowlag aonqmmationat *l. For all prooess iscruedfrom the **Supmxw** Court or dourts.oi Civil Appeals and **served** by theai,the same rees **a8** are allowed them ror slatilar

seryioe upcm prooesa issued from the dlstrlat court. "I?, For stamaoaingjurcea in district and corliit'g'eourt13,

serving all deation notloea, notloee to overaeera OS roads **and** doing all other publio business sot otherwise provided **for,** not ezeeedlng one thousand dollars per annum to.be fixed by the ocmml8elonera* oourt

### 392

Zen. Qeor&eR. Sheppard,Page 6

at the,sane time other ex oifiolo ealaries are fined. and to be paid out of the aenarel funds of the county: -rovided. that no such Sheriffwho had reoel!~db~~lary ex officio salary sha allowedby law.* [underscoringours) Thisdepartmenthas repeatedlyheld that the offioe Of Sherlfi ena TaxGoUeotor in oounties having a population of less than lO$NO Inhabitants is one lnseparable ortlce under the Constitution. See oplnlon Xo. 1715, datedUaroh 2, 1917,written by Hon. 0. '19. Taylor and Hon. C. 1:.Cureton,Awietante dttotiey General, moorded in Vol. 49, Page 12, Reaords of the Attorney Oeneml of Texas.

Thin departmentbaa repeatedlyheld that In counties havinga populationOS less tha,n10,000 lnhabltents when, the offloe of Sheriff-Tax %aeeeaor-Colleotor Is combined In one offloe and held byeOne officer that said officer la entitled to retain only onemarlmum salary and is not entitled to threeUBX~IINUW. See opinion of thle department,dated June 29, 1956,written by Eon. Joe J. Alsup,Assistant d-ttorney General, and reoorded In Vol. 372, page 458, Letter Opinions of the Attorney General of Teras.

The aase oi $errant County vs. %lth (CIT.App.- BYit or Error rerueed);BlSW 26 559, holds that a eherlrr who had already earned them.axtiumoomp8n8atlonallowed by lawwas required to return amount aolleated as ex offlalo oapensatlon, although such ~UIQ had been ordersd paid by eontnlesloners~ oovrt. Vi%qUOt8 iTOm **said** OaS8 as followsr

"The Sheriffwas paid in advknoe In 192S by the conw&ealonerat court $300 as %I 0rri0i0 reef8

for summoning jurors. R.S. Al-t.3934. That year he mde h%smax5mus1 oompensationor $6000 exolu6Llve of that $800. In such event itwas his duty, under suoh above statute, to return the $SOO to the county. He did not do so. This **holding**

### 393

Ron. George B. Sheppard,Page 7

does not amount to settingaside the Judgment Gf the oomnissioner6~oourtwhioh ordered the $000 paid. Me a86ume that judgvient t7 be valid. By the SUb6OqUent @vents),towit, the collectionotherwiseand thereafter of the maximum pay, IQ. <h beoame obligated to return that 1110ney.~
You are respeotrullgadviaed that it is the o inion of this departmentthat the sum of Three ThoUsand (%SOOO.OO).

Collars i6 themaximum amount that the SheriffTax A6seSaOr~OlleCtOr or Crane County is allowed to rotaia for the year 1939 Underthe faots et&ad in your latter. The sherlfrwould not be entitled to any ex affiaio salary in suoh inatande **but if**  **ft** had been pald to him he would be requiredto rettlrnit to the oounty. Any and all 6m6 In exoess of #SOOO.OO rsosived by the 6heriff shouldbe returned to the county.

Trusting that thie sati6faatorily anBwer8 yOaUr inquiry,we are **Very** truly yours A!lT’OW-RAlOFTBXdS

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APPROVECMAR 22, 1340
---+-Md ATTORNEYGEWERALOB TEXAS