Case Information
*1 : ..*;. I,, +;:;> or lx..maklng his, final monthly report of .+ .&+ .. ~"1 :* CT, ~,. : _ :;:.-) .~,,collebtlons after his term.p_i,._~~fiBe,.has Y.--i. .., _ :,--.L* .*‘l& * sexp*ed~l~" ., '7. \,* .;:;<* LL - ._.. ,,‘..s .5x65 S$A .cl !: ;-fimjrD yc;;f s;>.fi i'>'.--.~,-&~ : : :. '~"'~;.E*'~,Jjl;-...., I.;;.%, -% J~,yc:.y.*?. ,..T.? . i. Lyc.*, r i -i. :T i ::
"'j.?T~It'...is &par&t. .~~~ hour questldn g&%&g; -,,;ii, .: '. :
' ":'..lies iii the fadt' th&the clerical &xpenses Bought bye _" the outgoing Tax Assessor-Collector are"to be Incurred a.fter.h@ term:of office ,t;ts ,erplred. @&$ _, ,;._,_,., ,-J,!~. ..,_., ,, ,,_ ._,, ~~ :~; *:: .t::: I ". y I + .::.. Article' 3902, Revised Statut&;~ &'a&nde~~"'$ro- ,b. vldes for the appointment of deputies, assistants or ;'l.: clerks for county officers, including assessors~and
collectors of taxes. Section (b) of Article 38gg,,Re- vised Statutes, as amended, provides that each county officer who receives a salary as compensation for his services shall be entitled and permitted to charge to his county all reasonable expenses necessary ln the proper and legal conduct of his office. These Articles' are applicable to the county offices of Grayson County.
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Hon. R. Canon, page 2
This right to such expenses att&hes beckase~lt Is lnci- dent to, and a necessary part of the emoluments and re- muneratlons of such office. ~~However, It ls well settled that such a right begins when the officer takes his oath of office and ends when the term of offlce~ ends, whether by expiration of tlak, death;tieslgnatloti nor abolition of the office by law. Graves vsI Dullen~fClvll Appeals) 115 S. W. 1177. .This goes not mean that one ls'not en- titled to recelveeqenses for services rtidered~durlng the holding of an ,offl~ce even thou&h paid after.the term of the offlce.3.s over) but It Is clearly manifest that the expenses are incident to the title to the office and not to the mere performance of official duties. 34 Texas Jur&=i 513.' As a consequence, before the outgoing Tax Assessor-Coll&ztortiouJd recover ln a claim for such expensks; the wkild-&ve,to show that the expenses were incurred dur+g the.holdlng of the office, a fact which he could not pro&. $;;i ~j:$
: : ,~':ti ihe ca se ~of Tarrant County, et &, vs. Smith, 81 S. W;.(2d) ,537; error refused; smith, after v had gone o~t:qf~oSPlqe as Sheriff, sought to have the county allow.hlm the amount he had paid a former deputy to make up his final report to the county. The court dls- posed of his claim as fOllows:
~', "There‘aias'no"~uthorlty'vested in the sheriff to ?etaln a'deputy to make up, after :: the sheriff's tern-of office had expired, a flual report and to pay@atdeputya out of .feei'of office which otherwise would salary bel&to TarPant'Countgi .:Dlscussion.of.the polnij .I9 'qupecassaky.," : :1"::'.;:~ : : .:~,.:. '."__ ~. : _ The facts lii;he S$lk'iase &d .thosi kti~ar&here conslder- lng are substantially the aame.~ The fact ~that,an ex- sheriff was the claimant ln that case an&an ex-assessor .and collector of ~taxes Is the claimant ln this case Is ~~3%mat&ial.~--The s&n@ rule of law tipplies to the legality ~:bf both claw. .I i ,:, ,, _ -' _,. J. .: , i : .,, ; :;:, y:':~ " : .., _,_: _:
In vlei&f.%he forego&& soti question Is answered ,$n the negative. . . . .
Hon. R. Canon, page 3
j SUMMARP
.The~&unty avditor of Grayson County cannot legally approve payment of claims allowed by order of the Com- : missioners! court for clerical ex- penses Incurred by Tax Assessor-Collect- or In maklng,hls final monthly report of collectlons~ after his term.of office has expired. '. . ..~ Verytrulyyours ,ATTORN??XGENERAL OFTEXAS Assistant mxi:rt *
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APPROVED: .-
APPROVEiOP~O~ C&IMI%'@h~,
BY l?wB; cha1rnlan
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