Art. 1617, V. T. C. S., requires each one of several enumerated county officials who collect money for the use of the county to make a separate, to the commissioners court of all money received for the use of the county and to present receipts and vouchers showing what disposition has been made of the money collected.

Your question to us is whether the amendment to Art. 3912e, $4, enacted by the 63rd Legislature has rendered compliance with V.T.C.S., the separate reporti,ng of Art. 1617 unnecessary. Art. 3912e, $4 now provides:

Sec. 4. In all counties of this State containing a population of less than one hundred and ninety thousand (190,000) according to the last preceeding Federal Census wherein the county or precinct officers are compensated on a salary basis under the provisions of this Act, there shall be created a fund to be known as the ‘!Officers” Salary Fund of - County, Texas. ” Such fund shall be kept separate and apart from all other county funds, and shall be held and disbursed for the purpose of paying the salaries of officers and the salaries *2 The Honorable K,en Andrews assistants and cl,erks of officers who

of deputies, are drawing a salary from said fund under the pro- visions of this Act, and to pay the authorized expenses of their offices. Such fund shall be de- posited in the county depository and shall be pro- tec,ted to the same extent as other county funds. The Commissioners Court of the county, at its first regular meeting in January of each year, may determine by order made and entered in the minutes of the court that all fees, costs, compensation, salari.es, expenses, and other funds which would otherwise be deposited in the Olficers’ Salary Fund shall be paid into and drawn from the general fund of the county. In a county where the Commissioners Court has entered an order to that effect, any reference in th.is Ac,t to a salary fund shall be construed to mean the general fund of the county.

As amended, Art. 3912e, $4 permits the Commissioners Court of a county having less than 190,000 to abolish the Officers’ Salary Fund and to provide for placement in the county’s general fund of all monies that otherwi,se would have been deposited in the Officers’ Salary Fund. But when the Legislature enacted this amendment, it exhibited no intention to do away with the separate accounting require- ments of Art. 1617.

There is no reference to Art. 1617 in Art. 3912e, $4, nor is there any conflict between the two provisions. Both can be effectuated at the same (ime. If two acts can stand together, the rule is to let them stand. 53 TEX. JUR. 2d, Statute~s $100, p. 149. Therefore in our opinion each oE the county ofEicials listed in Art. 1617 must continue to comply with the separate, of monies required by Art. 161,7.

SUMMARY The separate accounting established pe 1613

in Art. 1617, V. T. C. S., have not been rendered unnecessary by the amendment to Art. 3912e, $4 enacted by the 63rd Legislature.

Attorney General of Texas APPRBVED:

DAVID M. KENDALL, Chairman

Opinion Commirtee