R-02



### AUSTIN; TEXAS

PRICE DANIEL ATTORNEY

GENERAL January 14, 1947

HonorableS. 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 provisionsof 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 applicationto the CommissionersV~

Court for &I increase of Five Hunarea Dollars annually add has requestedthat 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,particularlySenate 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-fourthousand one hundred forty-seven (44,147). The tax valuation of Taylor County is Twenty-oneMillion 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 havingHonorableS. M. Pliler, Page 2

.
a populationof 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 followingnamed officers,to-wit: Sheriff,Assessor,and Collectorof Taxes, County Judge, CountyAttorney, includingCriminalDistrict Attorneys and CountyAttorneyswho 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 countieshaving a populatick.,of twenty thousand (20,000)and less.thanthirty-seven thousand five hunarea accordingto the last precedingFederal Census, ana having an assessesvaluation in excess of Fifteen Million ($L5,OOO,OWXOO)Dollars according to'the last approvedprecedingtax rolls of such county, the maximum amount allowed such officers as salaries nitiy'be

increasedone (1%) percent for each One Million ($l,OOO,OOO) ~DOllars

~valuatioh or fractionalpart 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 countieshaving a population of thirty-seventhousanafive hunarea (37,500)and less than sixty thousand (60,000)according 'to ~.the last precedingFederal CensusLanahaving 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 salariesmay be increasedone,(l$) percent.for peach One ,Million ($i,OOO,OOO)

Dollars or fractionalpart thereof in excess of said Twenty Million ($20,000,000) Dollars valuation over ana above the-maximumamount~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 ”HonorableS. M. Pliler, Pake’3’~

~~~~:'existing'~bn.,'A' ust-24,,',1935

(Art. 3943.,~V.A.C.~S.)

‘ :~a& rvro.T~housand, ( 2000.00)Dollars. ~,"rz: .,~ ~'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~;

the f~~+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'theofficers'

.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 Compensationof'the county treasurer of GalvestonCounty is controlledby 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 populationof 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-fiveper cent (2%) increqse as provided in Section 3 of S.B.123, Acts of the 49th Legislature,Regular Session, 1945.HonorableS; 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 compensationof all officers,:servants, agents and public contractors not provided for in this constitution,.

but shall-notgrant extra compensa- .tion to any officer,agent, servant .or public contrsctorafter such phblic service shall have been performedor oontr+d:,entered into for.th8 performance of the ssme.wl.. 1. :,y.. 'oti& ~p~~...h'-.'~~~~~

o6.-76':.hol~s:

in. 8ff.,%; 'that the foregoingprovisionof 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 .%&alarymay ,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, .: