OFFICE OF THE A’ITORNEY GENERAL OF TkAS AUSTIN goaorableD. Richard Voges countyAttorney Yflsoncounty ploresville,TeiGWJ . hsr sir2 an opinionof this : or not the Com- missioners' unty lcnyat their that they ad- Assessor and e purpose above Vernon's Annotated CIvIl.Statutes, to letter, contains the follow%ng provlelon e Comlsslonero Court ohall sums of money to be gald monthly from the County Treasury as may be necessary to pay for clerical vork, tak- ing assw.sment.sand makIn out thp~tax rolls of the county, but such sums so alloved to be deducted from the amount allowed to the Aesessor an compensationupon the completion of said Ta rolls, provided the amount alloved the As~essob t I I @norable D. Richard Voges, Page 2 by the ComMasLoners Court shall not exceed the compensationthat may be due the county to him f‘orassessing.. “It l *.” The foregoing provision was originally In the Article as appearsfrom the 1925 Revised Statutos previous to the in- clusion of the precedl&g proviso section nov appearing, vhlch lettarsection was inserted ln the amendnent of the Article by the42nd Leglslaturn, Ragula? Session, Acts 1931. Doing carried forvardIn all anendnents subsequent to the Acts of the 39th Leg:slature, Article 393'7,Rcvlsed Civil Statutes, 1925, in substantially the same langunge, the provision above quoted is sot limited in its application to only those counties mentioned in the proviso preceding. In construing such provisos, Sutherland on Statutom instruction, Section 223, p. 295, s$atesz "If it be a proviso to a particular section, it does not apply to others unless plalnlp in- tended. It should be construed with refcrcnce to the immedlatolypreceding parts of the clause to which it 1s attached. In other Words, the proviso will be so restricted Ln the absence of anything ln its terms, or the subject it deals vith, evincing an intention to give it a broader effect." It Is noted that as to day for clerical work. taklw as ioilsof the county, ihe stn‘i;uterequires the commissioners*court to allov same monthly, further providing that such amount as allov- ed Is to be deducted from the amount of compensationallowed the assessorfor assessing the property and not to exceed such amount. The making of such advancementsas say be necessary, a fact to be determinedby the commissioners'court upon proper and tluely ap- plicationby the tax assessor, may, under such Plndings, be said to be mandatory. Your are advised, therefore, that In the oplnlon of this departmentit is the duty of the commissioners’ court to make ad- vancementof such monthly suns to the tax assessor-collector as , saorableDd Richard Voges, Page 3 dredeterminedby the oourt to be necessary to pay for cleric&, asseesmentsand tmklng out the tax rolls of t,h~ countyas provliledin Article 3937, Vernon’8 Annotated Civil gtatutes,which includes the salaries of those deputies assign- (6 to such dutlee. Yours very truly ATTORREY GEN'E:RAL ATTORREY OP TEXAS ~pp~oVEfij?EB i2, 1941 ATTORNEY GEUERAL b