Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eononblo Traylor Rurrrll
Dimtrlot Attornmy
76th Judicial Dlatrlot
Yt. Plenaant, Texas
D6ar airr
i 28, 1944, you robmlt
ra.
v opinion 0r thir
a fraa your lotkr arm
rubmtantia1l.y rm
lpoaltory bank
ha.WtCellmotorli
date &ax08 are. oon-
agraog,&Cher liltan Ithe
rrlr County, bs$orr
m due the Collrotor r0r the
ts taX86, and
who 16 the proper parson, or
auak approval end the prooadurr
a8arrsary there to 1
3." Are aonth2.y reportn shoring lotor rehlclr
regletretion feea oolleotsb rsqulrod to be epprovad
by the Copunlsslonare* Court or moaa other egenoy or
person; end
Ron. Traylor Ruaaell, Pa&e 2
4. If suck report8 are riot required to
be approved by .soma eganoy, or pareon, Is th8
dapoaltory bank llebla to the County for par-
mlttlng the Collrctor to raoelvs oomalaalona
for the oollsotione of tha mama evan t&ough
tha Colleotor may make an error and rroolvm
more oomiaIaaIon than ha la satltl~d to; In
other words, Is the 48poaItorp benk raqulnd
in effect to audit auah aooounta to see that
the Collsotor Is rso~IvIng the propmr oomala-
alons?
The monthly report refarred to In your requrat Ir
not to be oonfurad with the fiaoal re ort requlr#d by hrtlolr
3897, but we oonstrua gour request so Pely aa rsletIng to with-
drarala prior to Its epproral or mattloment made with tha Cosp-
troller an cortenpleteb wlthln Artlolaa 3896-3901 Inolualva,
V. A. C. 5.
In our oplnlon Ho. O-1090, approved July 31, 1939,
$ oopy or whfoh Ie hanto attaohed, 10 hald that where e Tax
Collabtorwas oompmmtrd on an gnual rrs barn18 and dipoalted
the fear and oommIaaIons he would br authorirad under law to
retain In tb dapoaltory bank, tha bank'ha8the rI&t to ro-
quira 6UOh flduoiary ofrioar to Wnlrh pm0r or the aaount
lagsll~ due tha Tax-Collrotor am a oondltlon prooedrot to the
wIthdrawa or mame. Thr mtatutea thereIn cited es6 partioclnt
to thir Inquiry and we consider maren without recopyIn thsa at
le th, wishing to poiut out, how8Wr. that Paragraphs Nos. 4,
53 ana 7 or Article 7260 and NOS. 4, 5 and 6 or ArtIole 7261
wara omlttrd ee Irrrlavant to the question oonaIderrd In the
above 0FfnIon. &+a406a It partlnmt hare t0 Sat forth SW&I
psre@rapha 4, 5 and 6 of Artlolo 7861, readlag as follows:
O4. At the aaxt regular meting or ths
,CommIrslonars Court, thr Tax Collector shall ap-
pear befOx maid Court and m&e a 8uamarIzod stfito-
wnt, showlag the disporrltion or all oogeys, both
or the Stats end oounty, oollaotad by hIi% during
th6 previous three (3) sontha. Said statement
muet ehow that all taxes cum. the Stats have bean
Ron. Traylor Rua6611, Pqgo 3
pronptly rsaiitted to tha State Trsaeury at ths
and of each nonth, and all tare6 due the oounty
have bean paid ov6r promptly to the County
‘IYsaaurar and ah611 flls proper vouchsre and M-
WJiFt5 ahOWiK@ 66m6.
“5. The CoamlaaIonera Court ah611 6xamIns
such atatsnent snd vouohara, togathrr with an
It6mlzod report and tax rrorlpt atubr fllod eeoh
month, and shall aompsr6 the away with the tsx
rolls (md tax reorlpt etuba. If round uorreot
In every partloular, and If th6 Tax Colleotor
h6a prap6rl.y aooountad for all hx66 001180t04,
6s provldsd sbovr, ths Coa!6Ia6Ion6ra Court shall
rntrr an or&or approving 6aId report, and the
~l;;;6;pprovIng ammo shell bs rroordrd In thr
.
“6. Th6 Tax Collootor shall flually adjust
and settle hi6 aooount with tha CommIaaIon6ra
Cuurt for tha county. tax86 00116cto6, at the 86me
tlm and In th6 amno manner as Is provIdrd In tha
fOrmgk&& Atticlo In his aottlreunt with the Stat&
Acts 1893, p. 90; 0. L. vol. 10, p. 20; Aotcl
1937, 45th tie., p. 1.328, oh. 491, 8 1 .*
The ~666 or Nsw Am6trrdam Osaualty Co. vs. Plrat
Rational Benk, 134 8. Vi. (24) 470, Involved a ault by tha
Pl6lntlrr a6 aur6ty on the bon4 of th6 T6x Assasaor and Col-
laotor against the dspoaltory bauk for loss wEt6In66 a6 a
re6ult or wr~rqml appropriation 0r 6xoaaa rr.6. Refsrrlng
In Its opinion to ArtIal6 7260 and 7261, V6rnon’a Annotated
Civil Statutes, In the%& sntlraty, th6 Bl Paeo Court of Civil
Appeal6 enld, and w6 qtiotsr
“‘rh666 portions or th6 statute 86em to us
to plainly forbid ths pagaent to Ohs county Ool-
lactor from the public money In the de-pository
0r hi6 eerned r6e6 until his aeoounts are approv64
by th6 oomml6e.lon6rs* court. Austin v. Klssr, Tex.
Clv. App.. 277 S.W. 411, afilrmed, T6x. Corn. App.,
286 S. vi. 1082; Knight v. Harpsr, T6x. CIv. APB.,
279 S. ::‘. 589, 590; Austin v. FOX, Tex. Civ. App.,
297 S. w. 341, 343.”
The forerain oaa6 in clted aa authority by the
5th Ciroult Court ot Aqxala in Citizen’s ?;utioaal &XL%of
“iaco v6. IIdolity and ZMposlt Coqahy ol &zyland, 117 .L’ccI.
(26) S52, aartiorori dsniad, 61 5. Ct. 947, whersln it was
held that the C;Lunty Commtasioneta were tha only mea tluo
ti;aC the power or sutllorlty to approve feea of thi3 Tax-:.sses-
sor and Collector.
Articls 1637, Revised Cl+!1 Statutes, 1925, pro-
vldee:
“To axa.nin% iiA%nC% %OooUnts.--The 001&111ie-
alnners ccx.trt shail, ‘at aneh meular term, cx-
amins all accoslnte 6nd rcoorts r%latln(S to the
tinanoea of t&a oounty, and coolpars the. aame
with the voucher% sccoapanyirq $h%a, and o%use
such oowx.otionr ‘to be n%d%as are necestmx.v,
in ordrr tc sake said Doaounts end renorte oor-
r%ut, and ah811 onuee fill Ortl8rS sada by tbsrii,
sF,“ert%lnlne, tc safd aooounta and rapcrts, to b%
properly %nt%xod upon tha minutes of %aId oourt
‘anti noted upon %a10 accounts and r%portsew
.hrticls 3696, V. A. C. 3 . , prOVid%%that in CCunti%%
haring no county aubltor, it shall be tha duty of the corolla-
slcaers~ court to make tha exaainotion of the books and aooounta
of each district, oounty end precinct officer ahov;irr,c: all fess
end comisslons earned by hfm.
Article '3897 of such Statutes, contains the provision
requiring a copy of the fleeal rsport (on form designeted and
aTproved by the Stnts Auditor) to ba’fllad with the County Aud-
itOF, if %lny; othsmisa, SS.P%co be filed witk the oommiasionsrs~
court, an$ Artlo>.% 3899 (a) rel;uZes to tha morn .:mnthly expsnse
report repuirsd ox enoh Tax ;\saes%or and Colloctnr com!enaat%d
or: c Me basl$.
.“zt~ola 3937, v. A. C. s., conbe.ix thu followi~
prcviaion:
,* . . . .
Hon. Traylor Russ%ll, Pags 5
“Tha commisaionsrs~ oonrt shall allow ths
%SS%SSor Or taxes Such auma of .%onsy to bs paid
mnthly rrom ths ocunty tr4aSury. a6 .xay ba neoes-
aery to pay for clerical ‘ffork, tekfng ssseismente
and .JakiJI& OUt the tax rolls Ot the oounty, (duah
su!aa SO allowed to be dsducted frog th% asouSt al-
lowrd to the na86Saor as co% %n%atIoS upon th%
olroplation of Said tax rolls f* progidsd, the
amount allowed the esseSeor bi thu oo~iaeionors’. ,;
court shall not sxcesd the oo;lp%nsation that may
br due by county to him for aaSeSs1ng.n
! Artiolr 3939, R. C. EL, 1925, provides for cud
fixes the oommiasloa payeble to ths Tax Aososrtor and Collaotor
rOr the oollsotion of both Stats and oounty taxre.
i
Under ths foregoing authorities, thr oommlrsionsre~
court la th% only lrgally aonetltut%d gw%rumntal body or
agenay authorlzsd to ,approo% the monthly r%portS ct ths Tex
Assa%Sor end Collector of Korria County. Thsro is no author-
itg for thr county dspoeitory requlrlng auoh r%port% to bs
! approrsd by any othsr govarmmntal ag%noy aa a condition pra-
c%d%nt to the withdrawal of ooePlieeione %am%d by the Tax
ASS%aSor and Collsctor and dspositsd In th% d%poaitorp bank.
It is, thereron,
our opinion that your question
Eo. 1 ba and it is h%r%by answersd
In the mgativs. Thie
disposes of question ho. 2 Submitt%d oondltionally and baaad
upon en afflrmetiva 6nSwm to qasstion No. 1.
It was hsld In Ammarl6an Surety Company OP New York
vs. #apner &%tinnal Bank, 13 r6a. Supp. 295, that there was
no law which required tha recsipts from motor vehlcls regle-
trations to be d%posit%d ln any particular institution. SlAO%
a% ar% considering eolaly tha officer’s oommiaaione, and undsr
the t declaicn, Said comniaslone r%mein solely und%r ths control
of the officar insofar ~8 the depository bank ia concerned.
. reporting
f! nnd aooou,nting to the State and oounty
for the funds collaotsd undar ths Motor Vehicl% hegiatration
Aot is s neoesoary port oi ths Tax Aeaessor end Colleotorl%
duties since he perlams such dutim as a Fart or the OffiOlal
Hon. Traylor Ruamll, Page 6
dutlrs of his offior as Tax Aeesseor and Collector. Harris
~;;;ltg9~. Hall 172 S, W. (26) 691, State v. Glass, 167 S. W.
Under tha latter ease the Court held that suoh
fees ear&d by the Tax Assessor &d Collector was B roe or
orrice snd must ba rooountad rar.
Under question No. 3, you rarer to automobile
re,qIstretIon rsoeipts, presumably oollsotad undrr ArtIole
6675a-lOa, V. A. C. 8. We give primary oonaldetatlon therr-
rors to those fees provided In Artlole 6675a-11. EFeare not
advised, howGv%r, In what manner they atra daporlkd and held
by the depository bank. RsIng Is.38 0r 0rr100, Harris county
v. Hall, supra, they are to be accounted ror by the OrfIorr.
Article 6675a-11, V. A. C. S., aontalna the
roilowing provision:
” Out or the oompenaatlon 80 allowed
County TaGoileotora, It iB hereby expressly pro-
vided and raquuirsd that they shall pay #a entire
axponas or issuing all license rsoeipts and nuabor
plator and. ohauiieura badges Issued pursuant harmto,
including the oost or l.bor psrrorm@d In Issuing
aald rsoelpts, numbor plates and badera and the
cost of postage used in mailing 55meto applloanta.n
bhethsr or not the monthly expense report of tha
off’lcsr, Artlals 3899 (a), Inoludss or ehould Include euah isas,
If material, Is not desmcid neoaeaary to decide. Slnao you state
the Cormnlaaloners* Oourt Is approving a monthly raport of suoh
fees, It would appear that your question of withdrawal of these
funds arrects only tha depoaltory bank.
‘In amswer to your question No. 3, It I0 our
opinton that the Commlaslonsr~e Court la required, at each
regular term to look into and exemina the reports and aocounts
relatlog to the rinanoea or ths county as provided In Article
1637, R. C. S., 1925. This stetuta la to be eonstrued with
Art1016 3899 (a), V. A. C. 8. .
Insofar es the iaote submitted relste to questIon
Ro. 4, It appears that aana primarily oonoerns the tax assessor
and oollector and the depository bank. W8 say this for the
Hon. ‘Baylor Ruresll, Page 7
reason that Wee and oommisslons earned by the oiflorr and ool-
looted within the limits of the annual aa~lmum and exoe8a toss
he is entitled to retain are not etrlotly the property of thr
Stats or oounty but are ooneldrred public f’unda where drpoaltsd
In the daposltory bank uneagregatsd, and we oannot aasuma any
unlauf’ul withdrawal or State run4s lnvol~~d. At most, the
’ quratlon or llabllity on thr part of the doporitory bank 18
one or raot, dependent fUrther upon a situation oonrrontlng
you as would propsrlr ralas the question. At any euoh time
you are uonfrontod with a question of aotual lose or State or
County runde 88 a rsrult of withdrawals by the Tar Asersaor-
Collrotor iron tb drpoaltory bank, we will be only too glad
to go Into the question of liablllty by considering all faots
in oonnrotlon thsrewlth.
Youra vary truly
ATTORNEY
jX+SAL OF Jl’EXAS