Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Honorable C, ii,
County Attorney
Kotley county Ilatador, Texas
Dear Sir: Opinion No. O-7349
Ro:
"L *The Tax Colleator
like to appbint
ge of her duties Collector, enter of office as Tax office of County Treas- tion involves the construction of Article ich, with certain exceptions not here Wo person shall hold or exeraiee, at the ~me tixie, more than on0 civil office of emOlU- nent . . . .* *2 .
577’
Honorable 0. W. Horrid, Page 2
In the case of Kirnbrough v, Barnett, 93 Tex. 310, 5i S. Wr 122, ous Su~relae Court saidr
Vuiilic office is the right, authority, and duty created and conferred by law by %iiich, for a given perioci @ither fixed by law or enduring at the pleasure of the creating powm, an individual is invested with eorae portion of the sovereign functions of the $overnment to b:> exercised by hirJ for the bonefit OP the public.* There aan be AQ qiwstioil that the position of County Treasurer is a aivir offietn of molument. Section l+,J+ of Article XVX of th* Coribt~tutlon provides for such office in title followirl& terra6I
*The Le islature &hall prescribe the duties and provldo 8 of the OleUtiOA the qualified 3 voters of each county in this tate, of a county treasurer 6.. , . who shall have an office at the oountp seat, and hold their off&es-for two years, and until theirs suacesaors are qualified crud shall have sueh compensation as nay be provide A by la~.~ The Legislature prescribed ths~dutiea of such office in Title 36, R.C $3,
It Is nettled that deputy sheriffs and deputy count of this State. Dongea v. Beall; Y alarks are public offioers s. W. 2d 5311 Sttite V. Brooks, 42 Tex. 62i Townea v. Harris, 13 Tex, 5071 f:urray v. State, 67 8, Vi, 2d 274. Tkis office has
reviouely held iA Opinion No+ O-4963 that a deputy constable ikewise Is a public officer of th% State. By a parity of P reaeoning and after consideration of Article 7252, the ArtW.e under which $e@y asaeseofa and aolleators are a?riointed we,feel that a deputy assessor and collector Is also a public officer, and that he holds a civil. office of eazolument under this State.
Article 7252 providea, in part:
Y!Zaoh Asreasor Colbator of Taxes may ap- point one or nore deputies to amSet hail in the *3 aeseement Andy collection of taxes, and nay rquire such bond fron the person m a.::xdnted, aa he deem neatmary for hia fndemityj the Asse.saor and Collector of Taxes ahall. in all cases be liable end accountable for the proceedinv aad misgonduct
in office of hle’,~deputiee~ an8 the deputies appoint- 6d in aooordance tith the orovisions of this Art;iclr shall do and perfow al.1 the duties imposed and fo.- qpired by law of Amessors and Col.lect.xs .of ‘i&m j and all rots of maoh deputiee done in confomlty with law rhall, be ae binding and valid as if tine by the A&W&MIT ami Colleator of Tmcea in pereonr , . .”
Zt hollow that the County Treasurer my not elao eerve ae (L Deputy Tax Collector.
Your6 very truly I