Untitled Texas Attorney General Opinion ( 1939 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN Eonorablo Oaorga 1. shepw6 0001ptmll.r of Publlo Aoooantr mmtln, Tour lm a a a a 4 a 4r, or or trhiolan(ir- 4 work~othsz than or ad V~OP~UI tax IionorabloOeo. 8. Shoppalrd,page t the county ot Cacioma, which te the 8-e bmnoh offi.oeeon- tloned and rdorrra ta in our oplnloa o-034. Artiolo 7266, Vernon~o hnnotatod Stat&m, as amend- ed, in part, reabo: /' "* * * Prom oooh parooa frot whoa oafd DO- puty okay00110ot taxes and lreoo a rsootpt t&w*- for, oald Deputy is authorized to rrcoivr 8 roe o fno t lxoeedln~ twenty-fire (2E#) oento whoa reoelpt loouod oovero proNrty taxes, and ho shall reoeiro no other oompensation ror hi8 sonlooo; aab furtaor prorldod lte Mall aot ntaia koro than Ono ThOUsaod Two Rundrod ($l,~OO.Oo) Dollars for any one oalea&at year, and tha balanca, ii any, 8hall be dopmltod to the oredlt of the uonoral F u nd or tha coWt#~. * l *” ' Art1010 667Sa-oaotion 11, Yornon*r Rorioed Civil Statutes of Texas, ~rovi600: “As 6om~enoatlon for his oonioro under the prorisiono of this and other law relatli%& to the rs6iotratlon of rchlalrs and chauffeur& and the transfer oi tehiclos, each County Tar Col- lootor shall roosltr a ualfonn roe 0r fifty oonto for saoh or the first ona thousand rooaipto loau- ad by hln each year pursuant to aaid lam; he shell reoslro a unlione foe of forty ooata for each of the aezt ufn6 thousand rocrlpto so 16ow~d~ a tdr0rc: se0 or thirty omit.8tor each of the next fifteen thousand reoelpto so loourd and a uniform tee of twenty oeate for eaOh or the balanoe of said receipts so issued during th4 year. .?aid aoapeasstion shall be dsduoted weekly by saoh Coun%y Tax Colleotor fro~the gross oollsctlono nade pwournt to this dot (Arts. 6676a-1 to 66?6a- 14; '1.c. Art. 807a) and other laws relating to the resistration of rshiclea aad chauifaurs and the trwerer or vehicles. cut 0r the aowmu3a- tion ao allowed Couuty ?ax Colloatoro, lt la hero- by rxpnsaly provided and mquSreQ that they shall py the bntlre exponoo OS irratingall licanoe fe- oeipta and nuaber plates and ohauifeuro badeoe issued purauvnt theroto, lno~udlng thb OOot ot labot ~rformod in loouing said reoelpto, number plates and bobgor and tho oost of Foot860 wed in 5alling 8amo to applioaato.w Ronarablo Ciao. Ii. Sheppard, Page S Artlole 59128 of Vornon*n Anaotatad Civil syt- utra, provides t =sMtlon 1. Xo dlatrlot ottloar shall cm paid by the Stata of Tmxaa any free or eoada- alon for any 8arWw parformd by hias nor shell tho State or qny OOt~&ty~4r to any OOtuit~of- fleer in any county eontnlning 4 popalntlon or twenty thonaand (20,000) lnhabltaataor more aooordl~ to the last preoadlng Faderal Canaua my reo or aoamlreion for an)- aarvIoe bf hia porrorimd as auoh oirloor; provlded,~howwor, th ntt& laaeaaor urd oolhotor or taxor ahell eontinu0 t0 oolieot 004 nt0b1 ror the bn0rit or tba Ortlorra* snlnrf Fuad or funds hamln- arter prorldod for all r8aa and e0aml8aloa0 whloh he ia.author~ead under lew to eolloot; and it shell be El8 duty to loount for aad to o~all auoh monies raoeltod by hlm into the run6 or funds oreatod and provided for under the provlalonn Or thl8 AOt; prorlded further, that the prorlal~na ot this SaOtiOn shell not nifeet the payment of ooata in air11 onma by thr Mete, but all laoh aoatr so paid shall be aooounted for by the offloor oollaotle,gthe aaze, es they ar8 required u&Or the protialone or thie hot to aoootmt ror r000. eofmi3a,iona nnd ooatn oolleoted rroa prlrata partlre.a As the Tax Aeoaasor-colleotor or your oouetr 10. ooapanaatad on an armml lelary bn818 out of the O?flOara* salary Band, the fees provldod for in seotlon 11, Artiole 66736, aupra, w:loh he would othemlee be allowed to re- tain were ha oonpmeetad oa e fro bnala, are to be paid in- to th0 orfiow0* salary bund. Thus the Orfltwra~ Salary Fund la nugmnted to the extent of OIlOhieee with the lOO$ or the net eollaotlene euthorleed to be rotnlned by the oountf out or the oolleotloncranda. In oplaloa no. O-834, approved Aaguet 12, 1939, roadwed to Ronorable Jaok aleoh, County Attorney o? Camron Con&y, TOX~O, 8 oopy or whioh opinion ia 8ttn8h.4 heroto, and whioh sate forth Art10180 160% and 7256, 80 emended Artlrle 7256, aupra, being quoted in full, lt la pointed out that the lirat portion or the 18tter ertlela OOatr010 over thn other prorl&ona of lald statute and is applloeble to ptar oouaty. It la rueher polntod out that thoaa artl- olea, belnd apeolal ltatutaa oorarlad the aub)eot o? branoh - 166 f Boaorablr Gao. H. Sheppard, Page 4 ofrloea, tho provialona theroof laperoeda and oontrol over thn general lnua pertaining to redulrr daputlrr aad their ooapon8ntlona under Art1010 3908, Rorlaed Cl~ll Statuloa o? Texna, no amoaded. It will bo noted that Art1010 7256 provides that ln 811 oountloa ooutalnln@ 8 elty or town, other than the oounty sent, whloh ha8 881oxowe of aovoa thouaand (7,000) lnhnbltantr looordlnd to tho lnat Fordor Conaaa thnt 8 doputf 88aeaaor and oollootor of taxes la 8uthoriwd to bo rppolntad by the laaoaaor lnd oollootor oi tnxo8 with tho oonaont lad npprornl of the Cos&aaiomr8* Court. It ruthor povlder tho method Oi oomponaatlng luoh dopat aEd flxoa the oorpmnantloa pay8blo to him by 1Mtlaq the fee8 ror uah ro- oalgt laaood hot lx o o edlngtwenty-ilto ooata (tsg) on prop arty tnxoa lad tknt or sash fool, km may ratala not mm0 than holto Huzidrod Dollan (41,tOO.OO) iar nay oa8 culeadar year. Such doputy’a oomponnntionla mot only llalted no to amount, but the ntntut* rurthrr pmrldea “ho 8h11 rooeiva no othor oo4i~aantlon rot hla larfloea.* It 18 lpparant therbtore th8t Artlalo 7266 no eat forth in opinion O-834, balng a 8~0181 lnw with the lxolualro nnd llmltrd *thou rlxl% oou@aaaatlon ror the bnnah orrloe deputy’,thnt said uoa~aaatloa thorala provide8 la oxolwlro OS 811 othaf oorpensatlon for foa$ to the 88me oxtant thnt rsgulnr deputlea whoa8 anlnrlea are fixed by tb Coaalaalonorar Court ondor tha prorlalona of Artlole 3902, aoprn, are ilk+ also lxoludod from any nddltlonal oompenaatlcn by mason of aonlora glrformad in the Tax Aaaoa8or-Collrator~a off100 in laaulag motor rehlolo llaanae reoolpts, nuaber platoa and ohnufroura bnaea. It la, therorore, the opllrlon0r tkla Departnmnt that the Comml~8lomra* &tart la not nuthorlzied to pay any nmowt in lxoosa of Tvelvo Hundred Dollnra Ol,tOO.OO) for lny snloadnr yen? as lnlnry to 8 drputy of a tax naaoaaor rnd oollootor oo~paaaatod fror tho Orfloara* Snlury Fund whom ha la lothorlaed and apgolntod ln bnaoh offloea mln- tnlned in 4 olty, othor thnn tho oounty aant, whloh ha0 In lxoeaa of 8ovoa thouaand (7,000) lobblt8nta under the pro- rlaloaa of Art1010 OtSd, Rotlo& Clrll statutes, 1925, as aniaadod, SOT lsaulad motor vohiole lleenao rooolpta. The Commlasl~aora* Court la aothorlwd to pay nnaoaablo offler rent nooeaanry ttithe nnlatonnaoo of aaoh lathorised braaoh 0rri00. I?,‘, Hoaorabla Gwo. Ii.Sheppard, Fago 5 Truatlng the abovo answers your raqueat, we are Your8 vary txy# ATTORNXT GEZEqAL OFTEXAS BY ATTORNEY GJ2WCFiAL OF TEXAS