the statutesmentionedin your inquiryin connectionwith the questionaunder consideration.For the purposes of this opinionwe do not deem it neceesaryto quote said statutesin full.
Article 6869, V.A.C.S.,authorizesthe paymentof Deputy Sheriffsout of the GeneralFund of the county only when the Ccnmni6sionere' Court is of the opinion that the fees of the Sheriffare not sufficientto justifythe payment of the deputies. The purposeof the statute1s to enable the Sheriff to have a sufficientnumber of deputiesto performthe duties of his office.
This Departmenthas repeatedlyheld that a Sheriffwho performsthe duties of Tax Aeseasor-Collector, la holding only one office, that is, the office of Sheriff,and that the aseeseingand collectingof taxes are additionalduties imposedupon the Sheriff. This Deparimenthae also repeatedlyheld that a Sheriffwho performsthe dutiesof the Assessorand Collectorof Taxes is en- titled to appointonly one Chief Deputy. You are thereforerespectfullyadvised that it is the opinionof thi6 Departmentthat the Sheriff of ShackelfordCounty, who performsthe duties of Aaseasor-Collector of Taxes, Is authorizedto appoint only one Chief Deputy for his office,with the approvalof the Ccmm~issionere' Court, and such other deputiesand olerks that are necessary. The salary of the Chief Deputy cannot exceed the sum of $1800.00per annum, and the salariesof other deputiesor clerks of the Sheriffoannotexceed $1500.00per annum each. The Sheriffof ShaokelfordCounty cannot legallyappointthree Chief Deputies for his offioe and pay each a maximum compensationof $1800.00per annum. (See opinicnNo. O-91, a copy of which is enclosedfor your convenience.)All of the deputizeappointedby the Sheriffare deputysheriffsand none of them are deputy tax asaeeeorsor deputy tax collectors.
YOX are furtheradvisedthat it ie our opinionthat the oompeneation of tie deputiesof the Sheriffmust be paid from fees of his office,and there is no legal authoritywhateverauthorizingthe paymentof such compensationout of "&e GeneralFund of the County exceptas authorizedby Art. 6869 when the Cormuissioners'Court is of the opinionthat the fees of the Sheriffare not sufficientto justifythe paymentof the deputies. this statute(Art. 6869) doe@ o,ot; contemplatethat the compensationpaid the deputiesout of the General Fund in accordancetherewithshall be chargedagainstthe Sheriff. Stated dif- ferentlythe Sheriff is not authorizedto pay the County Treasurerall the feea of his office,neither is the County Treasurerlegallyauthorizedto pay the compensationof the deputiesof the Sheriffout of the GeneralFund of the County. H:Jzorable 'Rimas L. Blanton,Jr., page 4 (O-&Ok)
AE heretoforestated,,thecompensationof the deputiesof the Sheriffmust be psid wt of the fees of his office,exceptas authorizedby Art. 6869. Yours very truly
A!lTORNE!YGEfiERALOFTEXAS
/s/ArdellWilliams BY ArdellWilliam Assistant
APPROVEDFE ':;9";5
/s/GroverSellers
AlTQRiEYGENERALOF~
APPEOVED OPINION coi.!mTlm
BY'/ifkiB Chairman