Untitled Texas Attorney General Opinion ( 1945 )

^ ..-.- HonorableThphamas L.Blenton,Jr. County Attorney 8baokelfOrd county Albany,Texas Dear Six-r opinionNO. o-6404 Rer Canpeneatlonof the deputise of the Sheriffwho is also the AeeeeeorColleotorof Taxee, and other matters. Ymr letterof January24, 195, requestingthe opinionof this Departmentregardingthe mattersmentionedtherein,ie in part, aa follows% "The auditorwho has auditedour ouuntybooka ham brou&t up oertaiu legal question6in oonneotlonwith the admlnietrationof our oounty buaineeeuponwhioh, a8 CountyAttorney,I would like to get oplnlonafran your offioe. *The populationof ShaokelfordCounty'ialea8 than 25,000 inhabitants, and the total tiaes~ed~valnatione are approrkuately&',000,000~00.Ihe offlob of 'Sheriff, Tax Asaeesor, and Tax Collector,IE ofanbinedinto one offioe,and held by one individual. Vor a number of yeare prior to the eleotionof the presentoffioer,and aleo prior to my becomingCounty Attorney,the feee of the deputiesemployedby the Sheriff, Tax Assessorand Ta Colleotor,were paid by the,Oounty Treasurerout of the GeneralFund, and all fees of office were paid into the County Treasury. "The auditor,who has just audited the oounty books, objectsto this prooedure,and hae advised the Ccmrmieelonere' Court that the deputiesof thle officemuat be paid out of the feea of office and that their compensation18 limited to the fees of office. *In thl6 connection,the offioerwho holdn the cabined HonorableThomas L. Blanton,Jr., Page 2 (O-6404) offioe of Sheriff,Tax Aaserjaor,and Tax Colleotor,is Mr. CharleeH. Arendt. He has amployedunder him as deputiesthe following: Mr. John Hightower,Chief Deputy Sheriff,at a ealary of $1800.00per year; Mr. F3uoryMor- ris, Deputy Sheriffat Moren, Texas, at a salary of $1800.00 a year; Mr, R. S. Plnmmer,Chief Deputy Tax Asseeaor,at a salary of $1800.00per year; Mrs. EadineBrewster,Assistant Deputy Tax Colleotor,et a salary of $1200.00per year. "All of these salarieshave heretoforebeen paid by the County Treasurerout of the OeneralFund of Shaokelford County,and during 1944 the fees of the reepeotiveoffices did not quitemeet the amountanecessaryto pay the respec- tive salaries,and that of the Sheriffhimself. . . . .* We thank you for the brief submittedwith your inquiry. Shackelford Countyhas a populationof 6,211 inhabitantsaooordingto the 190 Federal Censue and the County offioialaof said County are oompeneatedon a fee basic for their offioialservicea. In countieehaving a populationof less than 10,000inhabitants accordingto the last precedingcensusof the United States, the Sheriffof each of such countiesin additionto his other duties shall be the Assessor and Collectorof Taxes therefor. (Art. 8 Sec. 16 of the State Constitution; Art. 7246, VaA.C.S.) Art. 3902, V.A.C.S.,provideain part: I. * e *thecompensationwhioh may be allowedthe deputies,assistantsor clerks above named for their servicesshall be a reasonableone, not to exceed the followingemonnts: "1. In countieshaving a populationof Twenty-five Thousand(25,000)or less inhabitants, first asaietantor Chief Deputy not to exoeedEighteenHundred ($1800.00) Dollarsper annum;other assistants,deputiesor clerksnot to exceedFifteenHundred ($1300.00)Dollarsper annum each. Art. 3899, V.A.C.S.,providesin part: ". s a . The amount of salariespaid to aesiatants and deputiesshall alao be clearlyahown by such officer, giving the neme, position,and amountpaid each3 and in no HonorableThomas L. Blanton,Jr., page 3 (O-6404) event shall any officershow any greateramount than actuallypaid any such assistantor deputy, The amount of such expenses,togetherwith the amount of salaries paid to assistants,deputies,and clerks shall be paid out of the fees earnedby euoh officer . . . ." We have carefullyconsideredall 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