Untitled Texas Attorney General Opinion ( 1939 )

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OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AU5TlN /”
gaurr, c. MANN
A-.” .s-
/
i/
Hon. Jack ;riech
county kttoTmy
C8m2r0n county
B``n;maville, Texae
Da8r sir1
for property taxes, ieauitqg pall tsrz’r*oa,ipte, ragiatrr-
1% raotor vohlalea an& iek~ln@ licranse plates therafor,
and reQe.iv5ng r%quoete for property tax statMi%XltS
vrhfcb he refers to the min offiae in f3rUm%vill%.
dceoraing to th% last Fatacfal o%n%u%, @meron QswP~y
had a population of 97,540 lnhabltaats, and th% citty
of Ffnrllng%n bad a population oi 52,184 Inhabitantis.
gon. Jcck ‘iiiocll, m&a $2.
The question has beon raisedby thc3
Comiosionors'
COUrt fiS t0 the FJ.&hOd
Of COZi~CnslItiO!l ahd ths
amount ti;at my be al.lowr,d the deputy in said branch
office. . .."
Artiolo 7256, i?avisod Civii Gtatutoa, as nzmdod Aata
1737, 45th rag., reads 0s roll~r:s:
Vaoh Ansossor and Colleotor of Texes shall
i-coop his office at the county mat of his couuty;
and it shall b,o the duty OI? every parson who failed
to attend and to pay his tazrjs at the tia;cs and places
in his precinct nezod'by tha Assessor and Collector
of Taxos, a5 provided in the, proceding Article, to
call at.tho ofPi.ce of the Aasassor and Collector oft
Taxes and pay the sazze before tho last day of Dccezbcr
: ', of the stme yeor for which tto asszssmant is zado;
provided, hcwqver, that in all countios..contain~ng
a oity or town, other than the county scat, which
has in excess of seven thousand (7,000) inhabitants
.accordirif, to the last Y'ederal Census, said Assessor
ertd Collector of %xos, with the coosent and approval
of the ComissJonors~ Court, day appoint a Depuj-
Asacssor and Colleotor of Texas In suoh to-.m OS
city, who shall have the ri6ht tb collect taxes froom
all persons who deciro to pay their tams to hix,
end to issue a valid receipt tharofor. Such Deputy
aball enter into such bond, payable to the County ``
Judge of the County.as'the Assessor and Collector
of Taxes and Cor``Lissioners* Court of tha county nay
require. ‘Sro:~ each person fron who;\1mid Deputy may
collect taxes and issue a receipt therofor, said ._
Daputy is. authorized to receive a foe of not oXW+
ing txonfy-five (25$) cents wl?on recitl!,t'issucd~
covers progouty twos, and ho shall receive no other
conlpensatiou for hi.o ocrvicoo; and further Drovidcd
he shall not retain ~!lora than One Thousand '&TOhundred
(~1,200.00) Dollcrs for any one calendar year, aud t!lo
balm-m, if any, shall bo doposited to the credit
or the ~m-m3., Yund of the county. The ~ssossor ana
Collector or 'i'oxco shall rczain liablo on his bonds
ror al). taxes ~oll.~ctcd by ouch Deputy and nothing
horein shall be construed as a liaitat~on On ti;ho
liabilfty of tho bonds or oithcr the ASs~cr,oS and
Collector of Taxes or such Deputy. i'rowidcd furtber'~
Eon. Jack ?3ech, Rige $23.
;
that in all counties h‘sving a popqlation of n&c
I than eovsnty thousand (70,000), according to the
I lnf3t proceding Federal Consua, and containing one
or lxore cities or towls, other than the county seat,
each of wh;lhichhas in exoeea of one thousand (1,000)
ink~bltsnte, according to the last Federal Census,
said &sensor and Collecto r of Tnrea with the consent
atid approval of the Co:~misaior,crst Court nay appoint
a Doput:! kmeasor and Collector of Texas in each such
city or tov!n, who s!?oll have ths ric:ht to collect taxes
frorrc all perso,ns who desire to pay taxes to hin and
to iSSU5 a Valid receipt thorofor; each auoh Deyaty
a!??111ontcr into such bond, payable to’ tho County
Judee of the county as the Assessor end Collector
of Taxes and Co:missionkre* Court of the collnty my
require. The selary of each such Deputy Ansessor
and Collector of Taxes sha1.l be fixed by the Co;de-
sionorat Court, and each nuch Deputy Rssossor and
Collector of Taxes ,ohall be subject to all the
tams and provisions of the l.nw ralating t’o Deputy
hsseeeors and Collec’tors of %x08, providing that.
the sul&rias fixed .by the Com~issioncrs~ court ‘for
such Deputies provldod for hcrcl.n, in such ,countiFs,
shall not exceed Two Xundred ($200.00) DoWars an-
nua1l.y fox each one thousand (1,000) population,
according to the last preceding Federal .Ccnsuo in
each of suc3 cities or ttimc, end further provided
thot the aalarg of either of uucl? Deputy lissesaor
and Collector 09Taxeo shall not exceed Ona ,Thou-
sand Two Hunfired ($1,200.00) Dollars par year, The
Aoseseor and Collector of Toxcs shall r&ain liable
on hishonda for all taxes collected by nuch DePuty,
and nothing, heroin shall be conotrqcd as a li3i,r.i,tation
on the liobil.ity of the bonds of either ChO Assessor
nnd Collector of Taxes or such J?eputy.‘~
hrtj.cle 1605, l&n4~ed civil statutes, as qaended Acts
1937, 45th Leg*, mods in part os.folJo~s:
iq all counties hsving a population Of
rcope ;i,;;l &vcnty-f our thousand ( 74,000) , accord-
ills to the la:jt Federal Census, nnd contaiuing One
or piore cities or toXls, otkr then tha county met,
which has in excess of one thowmd ( 1,000) Anhnb-
itants, according to the ~lnst 2+dcml Cenniis, said
TRY,!,psee~or and Collector Ath the consent and
+!,>*%a(
appi-oval of the CoTil.PLiOI.~.&~. Cowt zay tmititain
a brojlch o:ficc and ::!ay nppolnt 8 DcpUty %X cOllf!C~Or
flon. Jack Kiech, Puce #4,
in each such tom ox clty, who shall hnvo t!ie right
to collect taxed frown all pcrrons who desire to
pey their taxes to him, and to issue a valid receipt
thorcfor. Such Ceputy shell enter into such bond,
payable to tho County Judge of the County, as the
Tax Assessor ond Collector and Co``inclonors~ Court
of the county tnay require. The period of tine such
branch dffioeo ohnll be nointoined, and the snlayy
of. such Dogukl Collactor and the psriod of tine he
shall hold such office ~hsll be fixed by the CO:K&S-
sloncrs’ Court and suoh Deputy Collector shall be
subject to all of the tams and provisions of t!;c
law rol.atinG to Deputy Tax CoLlectora. . . . xothillg
oontainod herein shall, be construed as mking it
mandatory upon the Aanessbr and Collector of Taxos
and the Coz?&wionera* Courts of such counties to
mintain such brnnoh offices and appoint such Depu-
ties,. but the establishment ‘of such, branch olffices
.Snd the appolntmnt old.1 wholly b6 within the &is-
;crotion of the Cgmissioners* Courts of suc!i counties.
.*. t,
Article 3902, Revised Civil Statutes, sets but the procedure
to be followed wber;cver any district, countg OF precinct ocficcr
shall require the services of deputies, assistacts or clerks
in the porformnco of his duties, and Section 4 of t!lis
Article reads ns followa:
*In oountics having a populetion of sixty.
thousand and one (iiO,OOl) and not clore than one
hundred thouemd (100,000) in!mbitants, first. as-
oi~stont or chief deputy not to exceed %Scnty-fOUr
Rundred [@400.00) Dollura por onwmj other nsnis-
tanta, dkputios OS clerks not to cx?eed WKmty-one
Eupdred ($2100.00) Dollars per annw each.*’
Article Y/T.%, j{ovisod divil Statutes, supra, provides
that in all couniioc containins a city or tol:in, other tlzi1 the
county seat, viXl.C!l haa in excess of seven thousand inhilbi tants
OCCOidiG~ to thn last )?edCCal CCIISUD,the kSSUSSOr OIld COl-
lo&or of Taxoa, with the consent and o>provcl of the Co:z~is-
donors’ Cowli, my appoint a Deputy Aascssor aad ColLector
of Texas ill such tom or city, who ohall have the rlEht to
COllect tn-,e,8 fro;n 011 porootls v!hO dcciro t0 pay t?A?iT tC?XoE
to hirl, and to ir,rjue a vs1j.d receipt thcrofor, aild that such
L’cputy js aul;fiorlxd to rocoiv~ u fee of not exceedins twnty-
r4.m..-
txi!!.,,...
xon.'Jack Xiech, page #5
five (25$) cants when receipt isswd covers property tzsas,
and that such Deputy shall receive no other coapcnsntion for
-his services, end 'that such Deputy shall not retain mcx then
_ Cm Thousand- Two Sundred ($l,ZOO.OO) Collars for any one
calendar year, ad the balance, if any, shnl.1 be deposited to
the credit of the Cenercl Tund of the county.
Thio+ortion of the statute aglies to 011 counties
containing a city.or tcwn, .cthsr than the county seat, which
has in cxccss of scvcn~ thousand (7,000) inhabitanto, whethw-
the population of the county .is mom or Less than seventy
thousnnd (70,000).
Article' 1605, Revised Civil Stetutos,'~upra, became
affective Earth 12, 1937, and Article 7259, supra, became
affective tlarch 33, 1937. Thercforo, t'ie are of the opinion
/ that hrticle 7256 supercedes Article 1CO5, at least insofar
as these Articles am applicable to the quest&cm under coosid- J'
era,tion. :
Article SQO2, supra, is a general. tztatuto regarding
Deputies, assistants, cr clexkc of any district, county, or
precinct officw, and.applice to all tioutities,.w.ithin tbc DO~U-
laticn brackets therein contained. .Article 7256, supra, is
a special statute, insofar'as it pertains to Deputy Astes&ors.
and Ccllcctors of taxes in ~11 counties qontainin5 a tow or
city other than the county scat, vihich has in excess of seven
thousand (7,000) inhabitants. It is an eliaentary rule of con-
struction that when a C;enernl and a spcolal statute apply,to
the seme thing, the eqxcial statute ~4.11 Drevail.
You arc respectfully advised that it is the opinion
of &.G Deportxcnt that the Depzlty Assessor and Collector of .'
taxes in the branch office xentionod In your ~inquiry xould be
aWhorimd.bo collect the taenty-five cent (25s) fee mtqtionod
in Article 7256, supra, ahd retain. the smo as his conpensntion
for services rendered as Deputy Ansc asor and Coileotor of taxes
in E city or tom other then the County seat havin,; a popula-
tion in excess of seven thousands (7,OOO) inhabitants, such
fees ox cmpensatiom not to exceed f1,200.00 per annuq.
Trustingthat the foregoing amwrs your inquiry,
v:e
reniain
BY
Ax-dell ~;illi~s.-
A)ssid%n$
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