Untitled Texas Attorney General Opinion ( 1939 )

Honorable George H. Sheppard
Comptroller of Public Accounts
Austin, Texas
opinion NO. O-1105
Re: If a county once has a population
by federal Census of ~10 000 or
more does it continue c 0 have
elec 4 ed a tax colleator If a sub-
sequent census shows a population
of less than 10,000.
Dear Sir:
Yours of the 17th instant Is received. You sub-
mit the follawing question:
“Would a county once established as an
over county - that Is, with a population of
more than 10,000 - remain an over county if
the census In 1940 were less than 10,000 in-
habitants.”
Article VIII, Section 16, of the Constitution
adopted in 1932 is:
“The sheriff of each county, In addition
to his other duties shall be the assessor and
collector of taxes c herefor* but, in counties
having 10 000 or more lnhabjtants to be ae-
termlned 100 Tex. 86; Nelson vs. Ed-
wards, 55 Tex. 389; Holcomb vs.SpLkes, 232 S.W. 891.
We answer that If the county In question is shm
by the 1940 census to have less than 10,000 inhabftants
that then under the Constitution the sheriff Is entitled to
hold the office of assessor and collector in addition to
that of sheriff.
Yours very truly
ASR:FG:wb ATTORNEiYGERERALOFTEXAS
By /s/ Albert S. Rollins
Albert S. Rollins, Assistant
APPROVED
J(JL 22, 1939 APPROVED: OPINIONCOMMITTEE
/s/ W. ,F. Moore BY: T.D.R. Chalrlllall
FIRSl' ASSIM!ART
ATTORBBYGEIGRAL