Untitled Texas Attorney General Opinion ( 1939 )

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:OFFICE OF THE Al7-ORNEY GENERAL OF T.EXAS
AUSTIN
Bonoreble~H. A. Bodgas
Colult~s\ud.ltor
Imll~E3on Couilt?
GeorgatoiiR,Texas
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Booorable 8. A, Hodges, Fage 8
The authority for tax oollootlng tours IA the
county by the tax--assessor-COlk+CtGr is founds in Article
9255, Vernon's Annotated Civil Statutes. This statute,
as origloally enaoted by the Le&alature, (A&a 1576,~p.
260; General Laws, Vol. 0, p. 1096) read;
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“Sea. 7. 'TJx Collector of.Taxea shall be&
(ha oolleotlon of ths taxes of their respeotive
colintlcaannualljron the first days of October,
or 60 soon thereafter as he ~aap be nblo to obtsln
the proger asoessamt rolls, books or date upon
vhioh to proceed with the buslnezs; and be shall
post up notices, not less than three, at publio
places, in each voting or mgistrate*s precinct
lo his county, at least twenty days previous to
the day said tax-Flyers are required to neet him
fGr ths purpose Of paying their taxes, stating
in 6eM notice the timsand ~lncss the sum are
requlrod to be mid; end it shall be the duty(b), supra, does however pm-
ride ai rollows; ‘. .
=fiaoh orffocr maed in this P.ot, where he rc-
celves a salary 88 coopensation for his services,
shell be cmowered and u6rEitted to ourch.aseand
have char&to his co&y all reasonsblo expense8
,,necessaryin the proper and lo@ conduct of his
office * * *- (mphosis ours)
Thlf3eeotlon of Artiole 3399 is applicable to
.'~illliamon County, a salary oounty, aa recognized in your
oomunicat ion.
It, uuQor Artiole 7255, supra, the oomlaaionors~
kdurt should order tha tax essessor-collector to nuke the
t8X collciotingtrip8 dasoribed in such etatute, it Is our
opinion thnt the ex;;ensesinoident thereto, would ootr;e with-
in th6 quoted provision of Artiole 3SQ0, ?eotlon (b), suprat
Aocordingly, the oomissioners * court would be authorized to
a.llow such expenses to the tax assessor-col~leotores were
reasonable aad neceesary in complying with the ordor. 36
question of that vihlch oonstitutes masonable and neoassary
axpensos, mnifestly, 13 a question of Pact, and is to be
detcrtincd by ths oocz&aioners' court itself. In this,con-
naotion, vie point out that the atatutss are silent 8s to
the rate p6r nlle, as traveling expense, aJ,lowableto a tax
assessor-collector, wM.16 on offioial busir.e88,
Youare, therefore, reapaotfully advised that it
io the~opfnlon of thlfldnpartmnt that the taz aasesoor-
OOlleOtor is 6ntltled to allowances of actual and naceasary
erpenaes icourrod Sp him while on tax collecting'trips in the
county, when oldered to do so by the OiSx2Ris~iOAerS~ court of
the County, and to such exp6ansesonly,
Moreover, it l'sthe oFlnicn of this departeent that
the tax assessor-oolleotor could not logally be alloT:;ed auy
expenses for tax collecting trips taken bp bin upon his om
Xonorablo 8. A, Hodges, Pa@ S
lnltla&vs, and when not ordered .to do; 60 by the oozzmiasionere@
~court or the oounty.
We trust tk:ia answer8 your inquiry 8atlefaotorily,
and rezain
Very truly yours
ATTOR-El3GZXRAL OB TEXAS