Untitled Texas Attorney General Opinion ( 1951 )

July 24, 1951
Has. Bettye 0. Bomer Opinion lVo.V-1216
~Couuty Budltor
maand count.* Re: PresetitmaxImum salary
Midland, Taxas of the County Treasur-
er of Midlana County.
DearMadam:
Your-~request:fOr
an opinion relates to the fol-
lowing factual elttitionr
lWUand County haU a population of less than
" .Inas``~::~a.~dia,countshae..a.populatlon in
excecm of 2O;OOO ~Whablt&nts,.its~'countg
treasurer must
be oompensated m.a salmy basis.. Tex. Cow&; Art. XVI.
Sec.~.6l. #eot+xi ~13,~:of
‘,Aptlcle 3912e, V,C.S., 1s con-
trollingaa tb'theaompeiisatiou to,be p+d the treasurer
and provides in part as follows:
“The CoarmissionerslCourt Is counties
havlug a populatiau of twenty thousaM (20,,-
OOO).lnhab~tantsormore, and l&e than,me
hundred and ninety thousand (lg,O,OOO)Inhabit-
ants according,to the $ast preceding Federal
Census, Is hereby authorleed and it shall be
its duty to fix the salaries of all~,thefol-
lowing~namedofficers, to-titi ; . . fmasur-
Each 'ofsaid officers shall be pala
E'&&*an anuual salary in twelve (12) equal
Installments of not less than the total sum
earned'as compeqsationby him in his official
capacity for the flacal year 1935, and not
. .
Hon. Nettye C. Rcmer, page 2 (V-1216)
more than the maximum amount allowed such of-
ficer under laws existing on August 24, 1935;
provided that in counties having a population
of twenty thousand (20,000)and less than
thirty-seventhousand five hundred (37,500)
according to the last precedingFederal Cen-
sus, and having an assessed valuation In
excess of Fifteen Million (~15,000,000.00)
Dollars, according to the last approved pre-
ceding tax roll of such county the maximum
amount allowed such officers as salaries may
be In&eased one (1s) r cent for each One
Million ($1,000,000.00 $ Dollars valuation or
fractionalpart thereof, lnexcess of said
Fifteen Million ($15,000,000.00)Dollars val-
uation over and above the maximum amount al-
loved such officers under laws existing on
August 24, 1935; . . e
'I. . .
"(e) The Cammissioners-Court is hereby
authorized,when in theirsjudgment the finan-
cial condition of the county and the.needs
of the officers justify the increase, to enter
an order Increasing the compensationof the
precinct, county and district officers in an
tidditionalamount not to exceed.twenty-five
(25%) per cent of the sum allowed under the
lav for the fiscal year of 1944, provided the
total compensationauthorleed.underthe lav
for the fiscal year of 1944 did not aceed the
cum of Tblrty-six Hundred ($3600.00)Dollars."
In a letter addressed to lion.B. E. Grlabam,
District Attorney, Fastland,Texas, dated November 24,
1947, this office stated:
*It is our opinion.thatthe county treas-
urer of Eastland County could have received In
1947 a maximum ccnnpensationof~$2625.00,de-
termined as follows:
*In 1935 the maximum compensatioqwas
(Article3943 V.C.S.) Based on
~,'~,"k~"~aluationin 1945 ($19 575 780.00)
the ConmcLssionerslCourt of R&a& County
could have granted the count treasurer an
Increase in 1944 of $100.00 t'
5s of $2,000.00).
Hon. Nettge 0. Romer, page 3 (V-1216)
Under the provisions of Subdivision (e) of
Section 13, Article 3912e, the Commissioners'
Court could have ranted in 1947 an addition-
al increase of 252 of the maximum allowed the
treasurer under the law in 1944, or $525.00.
(25% of $2100.00) Since Eastland County had
an assessed valuation in 1946 of $19,07~,010.00,
the county treasurer could receive an increase
based on the assessed valuation of 5s of the
maximum allowed on August 24, 1935, or $100.00.
(5s of $2,000.00) In 1947 the county treasurer
of Eastlana County could receive a maximum sal-
ary of $2,625.00. ($2,000 plus $100 plus $525)."
By the same token, the maximum compensational-
lowed under the law for the County Treasurer of Midland
County in 1935 was $2,000.00. (Art. 3943, V.C.S.) Since
the assessed valuation of Midland County in 1943 was $7,-
852,018.00, the commissioners'court was not authorized
to grant an increase based upon valuation. Art. 39120,
Sec. 15, V.C.S. Therefore, the maximum ccmpensationof
the county treasurer was $2,000.00 in 1944.
Under the provisions of subdivision (e) of Sec-
tion 13 of Article 3912e, V.C.S., the comlssionersl court
is authorized to grant an.aadit1onalincrease of twenty-
five per cent of the maximum allowed the treasurer under
the law in 1944, or $500.00 (25s of $2,000.00). Pursuant
to the provisions of-'Article.39128, V.C.S., the commission-
ers ' court is authorized to grant an increase of twenty-
five percent of $5400.00 (vhlch amount could have been
paid In 1948, Art. 3912e-12, V.C.S.), or $1350.00. Att'y
Gen. Op. V-1140 (1951).
In addition to the sums enumerated above, the
commissioners1court would be authorized to increase such
amounts by two per cent of the amount allowed in 1935,
based upon the assessed valuation of $16,200,440.00,that
Is, 2s of'$2000.00,or $40.00 (Art. 3912e). This amount,
together with the amount allowed under Section 13 of Ar-
ticle 3912e and Article 3912g, authorizes a maximum compen-
sation of 3890.00 for the Count Treasurer of Midland
county. ($2,000 plus $500 plus $1350 plus $40.)
In this connection,you are referred to the pro-
visions of House Bill 265, Acts 52nU Leg., 1951, relating
to the compensation of county treasurers. This act be-
comes effective September 7, 1951, having failed to receive
a record vote in the Senate. Ralbert v. San Saba Springs
.
Hon. Hettye C. Romer, page 4 (V-1216)
Bond and Livestock Ass'n, 89 Tex. 230, 34 S-W. 639 (1896);
Caplee v. Cole, 129 Tex. 370,.102 S.W.2d 173 (1937). Sec-
tion 2 of House Bill.265 proVide8:
'In each county in the State of Tex-
as having a population of at least tventy
thousand 20 000 and not more than fifty
thousand ~50'000] inhabitantsaccording
to the last beceding Federal Census the*
Commlsslo~eraCourt shall fix the sa&y
of the county treasurer at any reasonable
sum, providing such salary is not less
than Two Thousand, Four Hundred Dollars
($2,400) per annum.!
The above quoted provision is applicable to
widland Couuty and, after September 7, 1951, the copDpIs-
slonerst.court of the county is authorized to fix the
salary of the county treasurer in accordance therevith.
SUMMARY
The present maximum compensationof
the County Treasurer of Midland County is
$3890.00 under the provisions of Articles
3912e, Sec. 13 and 3912g,.V.C.S.
The msxim~ccmpeusatlon that may be
allowed the county treasurer after Septem-
ber 7, 1951, ,theeffective date of House
Bill 265, Acts 52na Leg., 1951, w&l1 be
any reasonable sum fixed by the comis-
sioners' court, provided it shall not be
less than $2,400.00 per anuum.
APPROVRDz Pours very truly,
J. C. Davis,,Jr. PRICE DRRIRL
County Affairs Division Attorney General
Jesse P. I&on, Jr.
Reviewing Assistant
Charles D. Mathews 1Waldrep
First Assistant Assistant
BW:RW