R-02 

AUSTIN; TEXAS 

PRICE DANIEL 

ATTORNEY GENERAL 

January 14, 1947 

Honorable S. Id. Pliler 

County Auditor 

Taylor County 

Abilene, Texas 

Opinioh NO. v-02 

Be: Under the given facts 

can the Commissioners* 

Cot@ of Taylor County 

grent an increase in 

salary of th8'Oounty 

Treasurer, tider the 

provisions of Senate 

Bill 123, Regular Session, Forty-ninth Legislature? 

Your request for an qpinion has beenrkceived 

and car&fully coxisiaered.by this Department. We. quote 

from your letteti.6~ follows: 

"The Treasurer of Taylor County~, up~to this 

time, has.receiveti as compen,sation Two Thousand 

Dollars annually. :.He has made application to the 

CommissionersV~ Court for &I increase of Five Hunarea Dollars annually add has requested that this 

increase in salary be made rdtroadtive to the date 

when he was first entitled to make'application for 

increase in salary under recent legislation, particularly Senate Bill No. 123. 

"Please advise me if the Commissioners* Court 

may grant the increase in salary, ana also advise. 

if the increase in Sdary may b8 made retroactive." 

In 1940'the Federal Census ShOWea the population 

of Taylor County to be forty-four thousand one hundred 

forty-seven (44,147). The tax valuation of Taylor County is Twenty-one Million One Hundred Ninety Thousand Dollars ($21,190,000.00). 

Section 13 of Article 3912e, Vi A. C. S., is 

in part as follows: 

"The Commissioners' Court in counties having 
Honorable S. M. Pliler, Page 2 

. 

a population of Twenty Thousand (20,000) inhabitants or more ana less than one hundred and ninety 

thousand (190,000) inhabitants, according to the 

last preceding.Federal Census is hereby authorized, and it shall be its duty, to fix th$ salaries of all the following named officers, to-wit: 

Sheriff, Assessor,and Collector of Taxes, County 

Judge, County Attorney, including Criminal District Attorneys and County Attorneys who perform 

the duties of Distri& Attorneys, District Clerk, 

.County Clerk, Treasurer, Hid8 and Animal mSp8Ctor. Each of said.officers shall be paid in moneye an annual salary in twelve equal installments 

of not-less than.the total sum earned as bompensation by h$m.in his official capacity for the fiscal year of 1935, aed not more than the maximum 

amount allowed such officer under laws existing I 

on August 24., 1935; .proviaed that in counties having a populatick.,of twenty thousand (20,000) and 

less.than thirty-seven thousand five hunarea accordingto the last preceding Federal Census, ana 

having an assesses valuation in excess of Fifteen 

Million ($L5,OOO,OWXOO) Dollars according to'the 

last approved preceding tax rolls of such county, 

the maximum amount allowed such officers as salaries nitiy'be increased one (1%) percent for each 

One Million ($l,OOO,OOO) ~DOllars ~valuatioh or 

fractional part thereof in excess~.of said Fifteen 

Million ($15,000,~00.00) Dollars valuation over 

and above the maximum amount allowea such officers 

under laws existing on August 24, 1935.; and provided that in counties having a population of 

thirty-seven thousanafive hunarea (37,500) and 

less than sixty thousand (60,000) according 'to 

~.the last preceding Federal Census Lana having an 

asaessea,valnation in excess of Twenty~Million 

~~~~($20,000,000) Dollars according .to the last pre- 

"-de&ing approved tax roll of such county, the maximumemount allowed such officers as salaries may 

be increased one,(l$) percent.for peach One ,Million 

($i,OOO,OOO) Dollars or fractional part thereof in 

excess of said Twenty Million ($20,000,000) Dollars 

valuation over ana above the-maximum amount~allowad 

such officers WIa8r laws existing on August 24,1935, 

The:;above quoted Section of Art. 3912e~ became 

effecti& January 1;1936, and is applicable to Taylor 

county. The maximum annual salary which canld have been 

allowed to the County Treasurer of said county under the i 

” 
Honorable S. M. Pliler, Pake’3’~ 

~~~~:'existing'~bn.,'A' ust-24,,',1935 (Art. 3943.,~V.A.C.~S.) 

‘:~a& rvro.T~housand, ~,"rz: ( 2000.00) Dollars. 

.,~ ~'li I ,, 

~'In.hnswer to your first question, that is, 

whether or not the Commissioners* Burt mey all- a 

Five Hundred Dollar ($500.00) annual increase, in the 

Treasurer%salary, we quotes from~AttorzII,y General's 

Opinion 100-,;‘:0&6*6.as follows: ; !~ 

.:; ~'. Y':, "So.;- B.: 123). A&s oft the 49.th, Legislature, 

..: '-Regdar~~Ses~ion~;~'1945,-3s, in part,* as follows: ..e* .~::,: 

~7 : -W~lSection 3. ~That'Section~l3~of'Article 

39128, Revised Civil Statutes of Texas;~l925, as 

amended, be and the same~is he:eby ,ve,$d by 

,::t, :' .'~ .:: ad$+ng“.thereto~; thef~~+nv+: ~j ,: :,,‘,, ,, ;', ...j,~;'-':~,'~: -,: ~: or.>:,;"' :~~ ; 

?- ,n:--r- '. ~.~, ,:"t (6)., The'Co~issione~ Comt'ii her&y &-- 

-::thorizedi when in their judgment ~the~~finanidal c~bn- 

: aition~or the-county~ ar&the neeas.of'the officers' 

.z::.:jastiQ~~ the.increase,~~to-tinter an or&r increasing' 

~:~. the:,compensation of the precinct, ~county~and~'dis~. 

trict officers in the precinct, county and distric~t 

officers in an additional amount not to .exceea 

twenty-fives' (25$:per bed bf~th&'sum ~llBwed:under the.law~for~tlie~fiscal year,of71944, provided 

the .tbtal” compensation.authorizea under the law 

for.the~.fiacal year of.1944~ aid not~.exceed the sum 

~of~Thirty~six~Hundred'(#?1~0~.00~ Dollars.' 

.~ "The Compensation of'the county treasurer of 

GalvestonCounty is controlled by Section 13 of 

Article 3912e.. Under Section 13 of-Article 3912e 

'the~county.'treasurer~is allowed a~-compensation of 

'not less.than the total sum earnea.as compensation 

by him.in~his official~capacity for the fiscal year 

1935, and not more than the maximuriismount allowed 

such officer under laws existing on August 24,1935.' 

As Galveston County has a population of 64,401 inhabitants according to the 1930 census the maximum 

~compensation the county treasurer.coultl'have retained 

was the sumof Two Thousand Dollars ($2,000.00) per 

annum (Article 3943)." 

In'.view of the foregoing, it is the opinion of 

this Department that the Commissioners1 Courtof Taylor 

County has the authority to allow the twenty-five per 

cent (2%) increqse as provided in Section 3 of S.B.123, 

Acts of the 49th Legislature, Regular Session, 1945. 
Honorable S; M. Pliler, Page.4. 

As to your last question regarding the authority of the Commissioner& Court:to grant increase in said 

salaries retroactive thereto, we point out certain provisions of Section 44 of Article 3 of the Constitution 

of Texas, which are as fqllows: 

.!The $egislatu,re shall prov~ide, by law .for 

the compensation of all officers,:servants, agents 

and public contractors not provided for in this 

constitution,. but shall-not grant extra compensa- 

.tion to any officer, agent, servant .or public contrsctor after such phblic service shall have been 

performed or oontr+d:,entered into for.th8 performance of the ssme.wl.. 1. :,y.. 

'oti& ~p~~...h'-.'~~~~~ o6.-76':.hol~s: in. 8ff .,%; 'that the 

foregoing provision of the Cbnstitution prohibits officers who are paid.undeI:,.-t.he'Genera~ Salary~Law from receiving an increase in salary:for, any certain part.of,the 

year for which the;woyk,has.~alrea~y,~be,enpe.rfolmea. We 

believe the principal ~emphasis of.: th$s.holding applies 

also to. then instants ca?.e~ad~.the,:.$nc.rease .%&alary may 

,not be made.. retroactiye.: :. 5:,1.~. :,.~:a: :~ ;, :..li :. :; .'.:j',. '. ., :m: ~. 

.~ &J&&: &rs ;i; 'I s&&~2, T~;ea&re~r. oft' Ta yio$ 

i ..~ .;:.County:,.is r:+JviIlg'.an annual< salary 

!~ of $2.,p~~,~~~s..provided,nnder Article 

_,. .., ~3912E,.,Se,cti?n;: 13,,.V. A+c$.2-.S.-, the 

i .,. Comm.issio,ness! C.ourl.,ma$&ant an ,increase of $500 annually finder Article 

.' 3S91, .Section 3,; R.,:C. $..(Serde Bill 

,- 123,,Apts: of-the 49&&L+gislature.,,~.. 

;; ,- ids .,; R. S.; $.9+5).+ ,,_. :!,;~+ ::::: :'::; s'./ : ii;, 

..~ ,~., Y..,.The.said ~incr++e: shall-,not.!~b,e~~.rnade. 

~" .retroact.lv+ as it is:prohibitea unaer : '. 

.: ~Sec. 44 of_Atit..~3.~f.$he,Constitution 

,. .I of T+xas ..'.;. : " ,:" .._ .~ ,.., c, .: