Case Information
*1 OFFICE OF THE ArCORNEY GENERAL OF TEXAS Fonornble Fe P. Remlo, tr.
Coanty Auditor 3lller county
kqstend, Texas
Soor 31a
Eoue bwdEn of expn8e whloh it bears.
*In the rim 21~~00, reef3 r0r assess are borne by the benerel Fund. Brm t o aoqountlng -Ii-= taxes atandpint this erpx~~s ehould be borne by all thr rim38 hi the pr020rtionate sm0m 0r tr.0 baaerit reoelved by eaoh fudd. me ret38 for oolleotloa of
4%; mnorablo 9. P. Xerma, Jr., Pago 8
tares nro borne by all the funds. sinoe thr ool- 1oatorTduote hla rsos end de?oolta the raxnlnder with thl County Tro-surer ror dlatrlbutlon by that OttlOCir t0 all the rLUd8.
ThcrerorO, by tho sane token thnt oo6t ot ool- leotine taxoa lo borne by ell tha runde thot rep- oaivo bszsrit fron suoh oollaat~ona, why should not, and why oen net, the ooet OS aasraslng taxeo be born.
/ by 011 those funds in&sad oil oharclng thst oont to ths General fund whloh moalves only a acurl ~ort;on i or tte benefit? i , “Our prsasnt praotlos ia to advanoe the asaeooor i i run&o with wkloh to bear tbs ooet or noeaoalng, and
IIt end the yoor, pay hln ameren0e betwasn mt4 due his ccd the amount advcnaea. This La taicen iron the Geneml Tund, amountln~ in 1939 to !W3SS end Is lt Lcqol for this (Lqount to bo ohor@ 80x8 oentn. to $11 the rwaa aooorcin~ to .good a3oounting pmotleot in roferenor to the paynent or our X8-
*~lao, trlot Court re,~rter, a eldlar eltuotlon sxlats.
Ins salary la pnld from our General Fund. mom the aooountlrq standpoint this ooet should be ohargetl to th6 Jury Rml just as nuoh se the Tapmant or a Juror C!hOUld OOZI6 rAVEi th0 JUI?y md, iOr both OOfItO (Ire brinitaly cOUTt OOBt8 l 18 it legal to ohsrgb thlr oost to ths Jury Food?*
Art1010 3933, Vernon*8 Annotated Clrll ntatutrr, naar 08 r0ii0w28r Wioh kxwmsor of taxse ahsL1 reosloa tho fol- lowlnc ooqmnnation for his servioso whloh shall be eetlzistad an the total value at tho ?ro?crty a~~~ensb4 OS followat For nsatatalng thw Stab and Cswtp Texo8 oa all au:8 ror ths first Two Xllllqn Dollcn (~2,000,030) or leas, five (0) omts ror raol: On0 !?undred 3ollsrs (:loo) prfqorty tm~tmmd. On all RU:U in exoeno oi 'a;0 ::llLlon riollars (?2,000 000) and leae, than Fiw two mid One-hdr (lib) .‘, Ellllon DoolLars (~3,000,00Oj, 4 '.~ osnta on saoh 0% 3mlred DoUar8 ($lOO), en4 on all _.__ ,_ .___ -._ -A - . .._ . . . . -.-- b~..~ - -a- ---. *3 Bonorablo WS P. Berma, Jr., Page S
two an4 one-fourth (2a) oents on eaoh One Run4red ~orlare ($lOO), provided, that la OOwtle6 lh whloh the po~ulatlon doas not exooed twelve thounMb, five hunersd (12,500) lnhabltantb, the mseneor shall re- oelvo on all U~ZS ror the flrat Four xllllon Dollar8 (:4,000,000), tho aurn of five (S) oento for oaoh One Hundred Dollars ($1001, aua on all 8umi above mmh enaunt the iae shall he ~5 above stated, oar-hali of the above oo3gonsatloh shall be pal4 the State and one-half by tho oounty; for aoaeeolng the tare@ 011 all dralrm~o dlatrlots, rend Olotrlote, or other polltlool subQlVlOlOnS or the oounty$ the Asaeesor shall be paid ttpa-tltths ot one oent for eaoh Oae Numlrad Dollara p;dog the aoseered valw of euoh blatrlota or 8ub- TrovldeU thnt in oountlea in whloh the populstlon 1s not more than rorty-two thOw4nd (43,000) nor lens than forty-one t!-.ouaand,--fifty (41,050) inhabitants ao- oordlrq to the reoedinz Wnlted States Census, Tax t e pal4 for assoaolng the’ tama, in all hasocmor &all dralnwe Motriota, road 4lstrlot.o or other polltloal aubUlviulOns the oounty, two (21 oanta ror eaoh on0 Hundred Dollara (X00 of tho aesesood value of auah Uletrioto or subdlols 1 ono# pm~lQoU furthor that swh oon?oneatlon as le gnld to the imeasor ahoU be pro- rata4 tmonr, the ~nrioua drainrice Ulotrlats, ma4 alo- trloto an4 other ~olltlonl anbUlvlolonr or the oounty, aooonllnr; to the value or the property .aeseoseU la each Ulatrlot or othor politlonl aub4lvlalon, an4 for assassing the poll tax, five (5) oento for aaoh poll, whlo!i shall be paid by the State. The Comlselonere court ehall allow the ASsoosor Taroo auoh sum8 mney to be paid. ncmthly ?rm the County Treasury as my be neoossary to pay for olerioal work, taking nmms~- mnts and mklng out tqx roll6 of the oounty, but ouoh 0035 60 alloncd to be deduoted iron the amount al- low&l tha AWQ3nOr by tho Cmlssloner8 flourt ahall not oxoeod the omponsatlon that nay be due oounfp to hlxo awosalng.
“It la rurther hareby provide4 that rmn an4 after Janwry 1, 1954, in the oouhtlss havlhg a pulatlon of mre than rwenty t5ousan4 (70,000) &bltante aa- oordlw to the last Dr*Oebl~ ?ed;ral b.*ol, tb* Tax
. . ::;r.oruble :s. 1:. :1erzuJ, Jr,, Fnge 4
Colleotoz ehnll edvnncs tho Tax ~.c,osnaor, out
of ?tota taxes colleoted by the “ax Colleotor, mueh slms or r,oncy to be ;rlid ~.cokly, 40 my 56 mom-
ans'y ta ;I?' t?.Q sa&r!ea 3S 8d(? Te: :,fi~t?~~Or, but SW;? EUZJ n>~ll not total, before t’s al:r,u%l tax
rolls ore subAtte4 by t&n to the COm?trol!.ar of
I ublic AC”OSnt.3, more In one yenr thor. 6!Vl 0r ior oald pear hereinafter ~mvldsd ror. azti.?tt.s *In oountloa of t?-8 01~:~ last mant!3nca on
J:tnwr:r 1st or eoob year tk.o Anue53or 0r ta.xao
c!:sll sub-J t to the Com?trollcr of Rrbllc ‘$xOUDt8 rnr. county m5.f tor an 0st:c:;nto of ntate roes for a10
seaalng tame for 0~14 soar, which, lf o;FroveJ by i%bllo
said Coucty r.u/?ltor amI ~314 Cor;:tnller of
Acooucto, e?!all authorize the payiwrt Out Or ztate
toxcs 3f t?;a aalarlnu in the aext paraaragti herein-
obovs frovlaeu; ~3: nt tt;e t 120 the ~r53e960r 0r taxre, subAt. b:!s tax roils each year, he ah011 be pal4 auoh belwoe due him from: the :tclte ES ahall be Eetenlned ,/-Y by t!:o oalC Cor.?troolier of rublio Aoo ,unta ax3 County
AuCltor enc? auoh bole.-ce ohnll be :aid out of .Ytate taxes ujon Thea warrant or the Comgtrollw of Publlo
:.coounts drawn upon t’:lo Tax ColLeotor.
‘It is not the pur,?ooe of thle Xot to ohnnge the safssy or T8x Asomssors ae now fixed law.*
krtlole 71t;la, Vimcon* Annotated Clrll Ztatutw, ?rsvlEer that:
Fcreaftor, G-xmaver the t-or48 *ecseeadr*, *mace- twr of tficcn’, *oolleotor~ , *oolleotor of tares’, or *tax oolleotor’, (4116 uoctd, elgher 111 ?\rtiolo 71% to 7;29 lr.clur!va, of Tltilo 122 3r tt:o 1325 ?t?VlS4d !xvll Jr Tcxro, ! nol-;djr;s 011 nnezdnents thereto, :tstutos ns wcl? nn t>e revise4 ode of liZi, icclctC.!rs till t,i :fmkn.-,ts, belr.. 4mwn a* 11-e 1-2.3 ;?evi3aa Clvll "tat.Jtez,! of ICXl.:S, s5m sknll be o~?llofiihle t3 64
:.cz:. t!-~e or.0 .off:ae or ofrloer or aIif301;5or a,:4 colleot- or ttixati, n-C shall be no oonotrUO4 03 to naooznplfeh .9n4 00rcy out th0 >.:rpae ~:.a ob:eot ar.!! ir.tent ‘:cotl ~0 14 ar.4 1.5 0r krtlcla 0, of t:,e ?L:ea conatltu- tlon, BB ‘tkc sar.0 wtib v.ondsd 311 :?ovembcr 9, 1938.* *5 t
cl
m3onblo PI. PO ‘imnJ8, Jr., PaGo 8 populctlm of mller
It is to be noted that cow&y ia leas than 20,GOO inhabitanta aocordlnq to the lest federnl OQRSCG find t!:.a tax=oPsocGOr-COllCOtO~ iG OOXi- In this concootlm, it ohould be ;msotcd on a f40 bosln.
~o!nt.eE ov,t, t%t fats Cue the s~ses~or for his ssnioea such nre not ;r.ylblb out of the ~enaml rune, but muoh fear are payable out OS the t6ee of effiott.
Artiolc 3937 a~ccltloally prP?ldoe that: * . . . Tha Co.mAnolwwmt~ Corlrt shall nllm the a.momor of tame suoh 5u:~<c of nomy to be ?ald mnthly Iron tke oounty trcclsurp r.s r.-,y ba n4046aarp to p”y for olcrionl rork, tskk!~ aene!*a.zo-ts nnd nekl%~ out the tax roll?! or %?,Q oou!-Ay, but nuoh GU’pg so allowed to be CehoteQ tro?n tko mlount dl0wea to th0 06t033or 8s 003.~oc.intion uyn tFa oomlotlon 0r nnlcl tnr rolls, mot- by the Co.~;s?~eloner8* Cmrt rdxll not eroestl the . ~l'Otttt4fl .thQ 8lWU3t Gl1OW46 th@ G?8OG- oon~onentloo thnt gy be dua fho oouty to hlrn for -- 1
4.rsesaln5 . . l w tbkip,
hrtiole 39w. emong other provlbeat The oomlo6f~:n4re~~ Court 3hsll feeuo an ardor on th4 county tra~.ocrer oi their owfity t.0 the *.aoecI- sor, Car t>o mount due him for aemos1.r.l: tt,n bounty tax of t!14!r oour?ty, to bo pnid out of the first r,onnp rooeivo~! rrozi tke colleot~~r on the rollo or that yam.- The above cuotsd povinio~ ft ?e?feotly olser mGk68
where no ::may io eCvenc4C. out of the oounty treseury to th4 ~.'GCX~OF "to 2-r tar olrrioel rmk, tnk!Tc U.~G@SS?lGntG fir.4 mk!riq out trio tax rolls or the oolintyw, wbloh Co,mlo- eiowro~ Court ie cuthdzed do hrtlole t?xt SW, 86~~~1 rum vlf?lch t?e ammsnmnt Is ~-(?a oech baar thlir po,70rtl3nate purt Wthe coat of tnkiny t!la a:~BQf$U- * :iCLtG ar!C nlridnr: out tho ter. rolla or tfb oountp, th:i6, for I t'o rosaor, that onoh ooato er4 ">ald out or the rim noslop : TooeivsC fret the oollcotor on the rolls %f trst yenr.* PI . ..e *flret cone*? r4celvoA* 1s mr.4:: 00ih0t4a for en&
belor?xlnc, to the ree~eotlve fund4 tar w!.loh ths eaacsemnt Uaa :xiCa ,:%I for whloh tho amefmor I4 p&l a oom@eion a0 ~rovldoe for in oslc Artlolo.
,-
mmroblr W. P. Rem, tr,, P8gi 6 .
I To our mind, It in eqonllg olew tb~.t where aonet in the trenoury to the dredlt or the generel fund ie edvanosd to the aaso3sor. for the purpoeea enumerated la hrtlolr 3939, of tmoh ndvanw- t?.at said ~enerel fund should, to the extent ccnt, be r0k2burs4a 0r thb unit mom reoelvad from *out the 00llcotor on the rolls ot tk8 -+T---daid ;*aar. Suad WllI then hove borne lte proportionate pert of ~the aost 02 eeeee- rant, beoruee the Vlrst noney reOeiYadm 1s a OompOaitO fund proportionately oontrlbutsd to by all funde for abose
benefit the atmosozent xae tide. Thereforr, your iiS@ quoe- tion 18 res,?eothrlly nnowerrd in the 8ifiI'ZU3ti+ee
hrtlole e326, Vemon*r hnnotatrd clvll Btatotaa,
reads na follonar
The offiolal ehorthencl reporter of eaoh
judlalal~diotrlot in thls Sata and the oftlola
aborthand reporter ot nny oouuty oourt, either olvll orlx.kc-1 In this Ttcto, shall rooelve a
- eal:.ry of tvio thoueand one huzdrod dollars per to tho oomgonscitlon for tren-
annuz-, in &Cltlon ln thie Aot. %ld
eorlpt fees 88 p-ovldod for
salory ehall bo peld nonthlg by the oomiseioa-
era’ oourt of the county, out ot tho ge.?erol
fund or the oounty, upon the oertlrioate dlatrlot or .the
judge.. rn judlolirl dlstrlota OP thlr Stnte ooz2;iose1I of two or more oountles said
ralerp ehnll be ;lold monthly by the oountlw tho distrlot le praportlon to the nu=bar of reekr
provided by inn holffln~ oourt ia t.he reapma- tlve oocntieo ln dlatrlot; provldtd, that in
II dlotrlot w!:4;*eic in any oountp the tern map don- tke buslnoce la dlapoesd or, eaoh tlnue until ocunty ahnll pny In pro;ortlon the tlrie 001.M
la aotually held ln sooh oounty,.
lialler County 16 in the Oth Judloial Distriot, Mloh 1s OOlll~OE04 rmr oo!:nt.~es. Artiolo 2326(d), Vor- ot non's Annotated Clvll Stetutett, provldea the nalary for ckol%k:and rogorter In eeab judlolhl dlstrlot oliiolol oom- poml ot four oountlee in this State, whon the populntlon tot,al in the agnrsgate, of sala iour ooontlee In exoem oi to the last preoedlng FedwaX 135,000 popu~latlon aowrdlng cen9une nod waioh alono ooastltutbr on0 or taoro ~udloial dia.
Eonorable Ue P. Eonno, Jr., Peglo 7
trlots l The oountles Ooiqmaliq the Qth’JudloInl Metriot 6re i*lk~ San JuOiIlt0~ Xont~ozxwy, rind Uller Countlas.
Ike total popuLctl~m of tho four oountlas ‘la 1048 thaB Art1014 szm(a) , *upra, doon l:;O,O::O lnhnbltanto; themfore, not aa?ly to the Qth’Sud?clal Dl4tSlOt with refetimioe to th4 ohiry or the ~offlolal ehorthrsd repoxtar~
56 are of the oplnlon that ;rtlolo 2326, eupra, $4 e:plIceble with rerorbnoa to the aolarp OS the ofiloial short- har3 re;ortcr of the Oth Jud?alal Xa$rIot, u;hich 1aoluUer ‘;‘dnCr c0I3d.y~ 6Ed the Btdt%te 8~p6OirgbCllY pOYidBf3 that the oo.zpxaatlon : of the oi’il~lal ghortlyiacd reporter ehoil Abe aalc provideit tor out oi tte’ &nerkl fund.: ,\lso,; ApZole g%3(s) 06rt:dir1 exp?.?iEO~ Cd tke p)mXXr ,Of 2,ayzent thereof to otfidlal ~!:orthm:d roportora six! G@ctg of’iiolel akorthand re~tii3rm t!;e dietriot oourts of th3 State of Taxas, oonpoaad of nore then one county, FE& thi4 statute ala0 provldeei that ruoh expxm5 shall be psld~ out ‘or the geaeral aa.
Tharefore,, you; are rogpeogfully, advleed ‘that salary or the ofilolal shorthand re>ortor aunt be paid ram tte cenoral fund and no part of tho muno eon ho 14g4lly ohergrd to th4 &my fund.
Truatlng that.~$,ho fmegolng fully anmmn your in- Wry, we or*