Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Eononblo Traylor Rurrrll
Dimtrlot Attornmy
76th Judicial Dlatrlot
Yt. Plenaant, Texas
D6ar airr
i
28, 1944, you robmlt ra. 0r thir opinion v a fraa your lotkr arm rubmtantia1l.y rm
l poaltory bank ha.WtCellmotorli date &ax08 are. oon- agraog, &Cher liltan Ithe rrlr County, bs$orr r0r the m the Collrotor ts taX86, and who 16 the proper parson, or auak approval end the prooadurr a8arrsary there to 1
3." Are aonth2.y reportn shoring lotor rehlclr feea oolleotsb rsqulrod to be epprovad regletretion by the Copunlsslonare* Court or moaa other egenoy or person; end
Ron. Traylor Ruaaell, Pa&e 2
4. If suck report8 are riot required to be approved by .soma eganoy, or pareon, Is th8 dapoaltory bank llebla to the County for par- to raoelvs oomalaalona mlttlng the Collrctor for the oollsotione of tha mama evan t&ough tha Colleotor may make an error and rroolvm more oomiaIaaIon than ha la satltl~d to; In other words, Is the 48poaItorp benk raqulnd to audit auah aooounta to see in effect the Collsotor Is rso~IvIng the propmr oomala- alons?
The monthly report refarred to In your requrat Ir not to be oonfurad with the fiaoal re ort requlr#d by hrtlolr 3897, but we oonstrua gour request so ely aa rsletIng to with- P drarala prior to Its epproral or mattloment made tha Cosp- troller an cortenpleteb wlthln Artlolaa 3896-3901 Inolualva, V. A. C. 5.
In our oplnlon Ho. O-1090, approved July 31, 1939, $ oopy or whfoh Ie hanto attaohed, 10 hald that where e Tax Collabtor was oompmmtrd on an gnual rrs barn18 and dipoalted the fear and oommIaaIons he would br authorirad under law to tha bank'ha8 the rI&t retain In tb dapoaltory bank, to ro- quira 6UOh flduoiary ofrioar to Wnlrh pm0r or the aaount lagsll~ due tha Tax-Collrotor am a oondltlon prooedrot to the mame. Thr mtatutea thereIn cited es6 partioclnt wIthdrawa to thir Inquiry and we consider maren without recopyIn thsa at le th, wishing poiut out, how8Wr. that Paragraphs Nos. 4, ana 7 or Article 7260 and NOS. 4, 5 and 6 or ArtIole 7261 wara omlttrd ee Irrrlavant to the question oonaIderrd In the above 0FfnIon. &+a 406a It partlnmt hare t0 Sat forth SW&I psre@rapha 4, 5 and 6 of Artlolo 7861, readlag as follows:
O4. At aaxt regular meting or ths ,CommIrslonars Court, thr Tax Collector shall ap- pear befOx maid Court and m&e a 8uamarIzod stfito- wnt, showlag the disporrltion or all oogeys, both or the Stats end oounty, oollaotad by hIi% during Said statement th6 previous three (3) sontha. muet ehow that all taxes cum. the Stats have bean *3 Ron. Traylor Rua6611, Pqgo
pronptly rsaiitted to tha State Trsaeury at ths tare6 the oounty and of each nonth, and all have bean paid ov6r promptly to the County ‘IYsaaurar and ah611 flls proper vouchsre and M- WJiFt5 ahOWiK@ 66m6.
“5. The CoamlaaIonera Court ah611 6xamIns such atatsnent It6mlzod snd vouohara, togathrr with an atubr fllod eeoh report and tax rrorlpt month, and shall aompsr6 the away the tsx If round uorreot rolls (md tax reorlpt etuba. and If th6 Tax Colleotor
In every partloular, h6a prap6rl.y aooountad for all hx66 001180t04, 6s provldsd sbovr, ths Coa!6Ia6Ion6ra Court shall rntrr an or&or approving 6aId report, and the ammo shell bs rroordrd In thr ~l;;;6;pprovIng “6. Th6 Tax Collootor shall flually adjust and settle hi6 aooount with tha CommIaaIon6ra Cuurt for tha county. tax86 00116cto6, at the 86me tlm and In th6 amno manner as Is provIdrd In tha fOrmgk&& Atticlo In his aottlreunt with Stat& Acts 1893, p. 90; 0. L. vol. 10, p. 20; Aotcl p. 1.328, oh. 491, 8 1 .* 1937, 45th tie., The ~666 or Nsw Am6trrdam Osaualty Co. vs. Plrat Rational Benk, 134 8. Vi. (24) 470, Involved a ault by tha Pl6lntlrr a6 aur6ty on the bon4 of th6 T6x Assasaor and Col- laotor against the dspoaltory bauk for loss wEt6In66 a6 a 0r 6xoaaa rr.6. Refsrrlng re6ult or wr~rqml appropriation to ArtIal6 7260 and 7261, V6rnon’a Annotated In Its opinion Civil Statutes, In the%& sntlraty, th6 Bl Paeo Court of Civil Appeal6 enld, and w6 qtiotsr 86em us
“‘rh666 portions th6 statute to plainly forbid ths pagaent to Ohs county Ool- from the public money In the de-pository lactor 0r hi6 eerned r6e6 until his aeoounts are approv64 by th6 oomml6e.lon6rs* court. Austin v. Klssr, Tex. Clv. App.. 277 S. W. 411, afilrmed, T6x. Corn. App., 286 S. vi. 1082; Knight v. Harpsr, T6x. CIv. APB., 279 S. ::‘. 589, 590; Austin v. FOX, Tex. Civ. App., 297 S. w. 341, 343.”
The forerain oaa6 in clted aa authority by the 5th Ciroult Court ot Aqxala in Citizen’s ?;utioaal &XL% of 117 .L’ccI. “iaco v6. IIdolity and ZMposlt Coqahy ol &zyland, (26) S52, aartiorori dsniad, 61 5. Ct. 947, whersln it was held the C;Lunty Commtasioneta were tha only mea tluo ti;aC the power or sutllorlty to approve feea of thi3 Tax-:.sses- sor and Collector.
Articls 1637, Revised Cl+!1 Statutes, 1925, pro- vldee:
“To axa.nin% iiA%nC% %OooUnts.--The 001&111ie- alnners ccx.trt shail, ‘at aneh meular term, cx- amins all accoslnte 6nd rcoorts r%latln(S to the tinanoea of t&a oounty, and coolpars the. aame the voucher% sccoapanyirq $h%a, and o%use such oowx.otionr ‘to be n%d% as are necestmx.v, in ordrr tc sake said Doaounts end renorte oor- r%ut, and ah811 onuee fill Ortl8rS sada by tbsrii, sF,“ert%lnlne, tc safd aooounta and rapcrts, to b% properly %nt%xod upon tha minutes of %aId oourt ‘anti noted upon %a10 accounts and r%portsew 3696, V. A. C. 3 . , prOVid%% that in CCunti%%
.hrticls haring no county aubltor, it shall be tha duty of the corolla- slcaers~ court to make tha exaainotion of the books and aooounta of each district, oounty end precinct officer ahov;irr,c: all fess end comisslons earned by hfm.
Article '3897 of such Statutes, contains the provision requiring a copy of the fleeal rsport (on form designeted and aTproved by the Stnts Auditor) to ba’fllad with the County Aud- SS.P% co be filed witk the oommiasionsrs~ itOF, court, an$ Artlo>.% 3899 (a) rel;uZes if %lny; othsmisa, tha morn .:mnthly expsnse report repuirsd ox enoh Tax ;\saes%or and Colloctnr com!enaat%d or: c Me basl$.
.“zt~ola 3937, v. A. C. s., conbe.ix thu followi~ prcviaion:
,* . . .
Hon. Traylor Russ%ll, Pags 5
“Tha commisaionsrs~ oonrt shall allow ths %SS%SSor Or taxes Such auma of .%onsy to bs paid mnthly rrom ths ocunty tr4aSury. a6 .xay ba neoes- aery to pay for clerical ‘ffork, tekfng ssseismente Ot the oounty, (duah and .JakiJI& OUt the tax rolls su!aa SO allowed to be dsducted frog th% asouSt al- lowrd to the na86Saor as co% %n%atIoS upon th% olroplation of Said tax rolls f* progidsd, ,; amount allowed the esseSeor bi thu oo~iaeionors’. court shall not sxcesd the oo;lp%nsation that may br by county to him for aaSeSs1ng.n
! Artiolr 3939, R. C. EL, 1925, provides for cud
fixes the oommiasloa payeble to ths Tax Aososrtor and Collaotor rOr the oollsotion of both Stats and oounty taxre. i
Under ths foregoing authorities, thr oommlrsionsre~ court la th% only lrgally aonetltut%d gw%rumntal body or agenay authorlzsd to ,approo% the monthly r%portS ct ths Tex Assa%Sor end Collector of Korria County. Thsro is no author- itg for thr county dspoeitory requlrlng auoh r%port% to bs approrsd by any othsr govarmmntal ag%noy aa a condition pra- ! c%d%nt to the withdrawal of ooePlieeione %am%d by the Tax
ASS%aSor and Collsctor and dspositsd In th% d%poaitorp bank.
It is, thereron, our opinion that your question Eo. 1 ba and it is h%r%by answersd In the mgativs. Thie disposes of question ho. 2 Submitt%d oondltionally and baaad upon en afflrmetiva 6nSwm to qasstion No. 1.
It was hsld In Ammarl6an Surety Company OP New York vs. #apner &%tinnal Bank, 13 r6a. Supp. 295, there was from motor vehlcls no law which required tha recsipts regle- trations be d%posit%d ln any particular institution. SlAO% a% ar% considering eolaly tha officer’s oommiaaione, and undsr the t declaicn, Said comniaslone r%mein solely und%r ths control of the officar insofar ~8 the depository bank ia concerned.
f! . reporting nnd aooou,nting to the State and oounty for the funds collaotsd undar ths Motor Vehicl% hegiatration ths Tax Aeaessor end Colleotorl% Aot is s neoesoary port oi since he perlams duties such dutim as a Fart or the OffiOlal *6 Hon. Traylor Ruamll, Page 6
dutlrs of his offior as Tax Aeesseor and Collector. Harris ~;;;ltg9~. Hall 172 S, W. (26) 691, State v. Glass, 167 S. W.
Under tha latter ease the Court held that suoh fees ear&d by the Tax Assessor &d Collector was B roe or orrice snd must ba rooountad rar.
Under question No. 3, you rarer to automobile
re,qIstretIon rsoeipts, presumably oollsotad undrr ArtIole 6675a-lOa, V. A. C. 8. We give primary oonaldetatlon therr- rors to those fees provided In Artlole 6675a-11. EFe are not advised, howGv%r, In what manner they atra daporlkd and held bank. RsIng Is.38 0r 0rr100, Harris county by the depository v. Hall, supra, they are to be accounted ror by the OrfIorr.
Article 6675a-11, V. A. C. S., aontalna roilowing provision:
” Out or the oompenaatlon 80 allowed It iB hereby expressly County TaGoileotora, pro- vided and raquuirsd that they shall pay #a entire axponas or issuing all license rsoeipts and nuabor plator and. ohauiieura badges Issued pursuant harmto, the oost l.bor psrrorm@d In Issuing including aald rsoelpts, numbor plates and badera and the in mailing 55me to applloanta.n cost of postage used
bhethsr or not the monthly expense report of tha off’lcsr, Artlals 3899 (a), Inoludss or ehould Include euah isas, If material, Is not desmcid neoaeaary to decide. Slnao you state the Cormnlaaloners* Oourt Is approving a monthly raport of suoh fees, It would appear that your question of withdrawal of these funds arrects only tha depoaltory bank.
‘In amswer your question No. 3, It I0 our opinton the Commlaslonsr~e Court la required, at each into and exemina reports regular term to look and aocounts relatlog to the rinanoea or ths county as provided In Article 1637, R. C. S., 1925. This stetuta la to be eonstrued with Art1016 3899 (a), V. A. C. 8.
Insofar es the iaote submitted relste to questIon Ro. 4, It appears that aana primarily oonoerns the tax assessor and oollector and the depository bank. W8 say this for the *7 Page
Hon. ‘Baylor Ruresll, reason that Wee and oommisslons earned by the oiflorr and ool- looted within the limits of the annual aa~lmum and exoe8a are not etrlotly toss he is entitled to retain the property of thr Stats or oounty but are ooneldrred public f’unda where drpoaltsd In the daposltory and we oannot aasuma any bank uneagregatsd, unlauf’ul withdrawal or State run4s lnvol~~d. At most, ’ quratlon or llabllity on thr part of the doporitory bank 18
one or raot, dependent fUrther upon a situation oonrrontlng you as would propsrlr ralas the question. At any euoh time you are uonfrontod with a question of aotual lose or State or County runde 88 a rsrult of withdrawals by the Tar Asersaor- iron tb drpoaltory Collrotor bank, we will be only too glad to go Into the question of liablllty all faots by considering in oonnrotlon thsrewlth.
Youra vary truly ATTORNEY jX+SAL OF Jl’EXAS