Case Information
*1 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 4 elec 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 herefor* but, in counties c having 10 000 or more lnhabjtants to be ae- termlned <y the last preceding ce&.us of the united States, an assessor and collector of taxes shall be elected to hold office for two years and until his successor shall be elected an8 quallfled.m
It will be noted that the sheriff is entitled to hold the office of assessor and collector under the Consti- tution, except in counties having more than 10,000 inhabi- tants to be determined by the last preceding census of the Unite4 States.
-.. ._ Honorable George H. Sheppard, Page 2 (O-1105)
A discussion of this constitutional provision may be found In Brooke vs. Diilaney, 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 ATTORNEiYGERERALOFTEXAS ASR:FG:wb
By /s/ Albert S. Rollins Albert S. Rollins, Assistant APPROVED J(JL 22, 1939 APPROVED: OPINION COMMITTEE BY: T.D.R. Chalrlllall /s/ W. ,F. Moore FIRSl' ASSIM!ART
ATTORBBY GEIGRAL