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7252, as amended, Texas Jurisprudence Voluse 34
Jace 601, 50 C. J. Pace 96, liote 12." Kindly perait us to confira the above telogran to you and the opinion therein expresoed. Article 7252, Vornon's Givil Statutes, at the time of your opinion request, read as follows: "Each Asgeaoor and Collector of Taxes may appoint one or more deputies to aesiat him in the asoosment and collection of taxes, and may require such bond from the person so appointed, as he deens neeossary for his indeanity; and the Asgeaoor and Collector of Taxes shall in all oases be liable and acoountable for the prooedings and misconduct in office of his deputies; and the deputies appointed in accordance with the provielons of this article shall do and perform all the duties imposed and required by law of Asgeaoor and Collectorg of Taxes; and all note of such deputies done in confornity with law shallbe as binding and valid as if done by the Asgeaoor and collector of Taxes in person, " " "
Mr. W11son's deputies, as deputies sheriff, had been required to take the oath of office under Article 6869, Revised Civil Statutes. Under Article 8, Soetion 16, of the Constitution, he was also the Asgeaoor and Collector of Taxes and his deputies were authorized to eollest tazes. They were public offieers. Towns vs. Harris, 13 Tex. 507; Hiller vs. Alexander, 13 Tex. 497; State vs. Brooks, 42 Tex. 62; Murray vs. State, 67 S. W. (2d) 274. Mr. Wilson's bond was still liable in ease of default on the part of the men he had appointed as his deputiee. 50 C. J. 96. Without intimating that these men were not de jure officers in the fulloat aense, we express the opinion that they were at least de facto officers and empowered to a coept tex money and issue valid receipts therefor during the period inquired about.
Yours very truly
ATTOPOMY GIRIGAL OF TEXAS By Glenin R. Lewis Assistant