Case Information

*1 , OFFICE OF THE ATTORNEY GENERAL OF TEXAS AU5TlN /” gaurr, c. MANN A-.” .s-

/ i/ Hon. Jack ;riech

county kttoTmy

C8m2r0n county

B~~n;maville , Texae

Da8r sir1

for property taxes, ieauitqg pall tsrz’r*oa,ipte, ragiatrr- 1% raotor vohlalea an& iek~ln@ licranse plates therafor, and reQe.iv5ng r%quoete for property tax statMi%XltS vrhfcb he refers to the min offiae in f3rUm%vill%. dceoraing to th% last Fatacfal o%n%u%, @meron QswP~y had a population of 97,540 lnhabltaats, and th% citty of Ffnrllng%n bad a population oi 52,184 Inhabitantis. *2 gon. Jcck ‘iiiocll, m&a $2.

The question has beon raised by thc3 Comiosionors' COUrt fiS t0 the FJ.&hOd Of COZi~CnslItiO!l ahd ths amount ti;at my be al.lowr,d the deputy in said branch office. . .."

Artiolo 7256, i?avisod Civii Gtatutoa, as nzmdod Aata 1737, 45th rag., reads 0s roll~r:s:

Vaoh Ansossor and Colleotor of Texes shall i-coop his office at the county mat of his couuty; and it shall b,o the duty OI? every parson who failed to attend and to pay his tazrjs at the tia;cs and places in his precinct nezod'by tha Assessor and Collector of Taxos, a5 provided in the, proceding Article, call at.tho ofPi.ce of the Aasassor and Collector oft Taxes and pay the sazze before tho last day of Dccezbcr : ', of the stme yeor for which tto asszssmant is zado;

provided, hcwqver, that in all countios..contain~ng a oity or town, other than the county scat, which has in excess of seven thousand (7,000) inhabitants .accordirif, to the last Y'ederal Census, said Assessor

ertd Collector of %xos, with the coosent and approval of the ComissJonors~ Court, day appoint a Depuj- Asacssor and Colleotor of Texas In suoh to-.m OS city, who shall have the ri6ht tb collect taxes froom all persons who deciro to pay their tams to hix, end to issue a valid receipt tharofor. Such Deputy aball enter into such bond, payable to the County ~~ Judge of the County.as'the Assessor and Collector of Taxes and Cor~~Lissioners* Court of tha county nay require. ‘Sro:~ each person fron who;\1 mid Deputy may collect taxes and issue a receipt therofor, said ._ Daputy is. authorized to receive a foe not oXW+ ing txonfy-five (25$) cents wl?on recitl!,t'issucd~ and ho shall receive no other covers progouty twos, conlpensatiou for hi.o ocrvicoo; and further Drovidcd he shall not retain ~!lora than One Thousand '&TO hundred for any one calendar year, aud t!lo (~1,200.00) Dollcrs if any, shall bo doposited to the credit balm-m, or the ~m-m3., Yund of the county. The ~ssossor ana or 'i'oxco shall rczain liablo on his bonds Collector ror al). taxes ~oll.~ctcd by ouch Deputy and nothing horein shall be construed as a liaitat~on

On ti;ho liabilfty of tho bonds or oithcr the ASs~cr,oS and i'rowidcd furtber'~ Collector of Taxes or such Deputy. *3 ?3ech, Rige $23.

Eon. Jack ; in all counties h‘sving a popqlation of n&c that than eovsnty thousand (70,000), according to the I lnf3t proceding Federal Consua, and containing one I or lxore cities or towls, other than the county seat,

each of wh;lhich has in exoeea of one thousand (1,000) ink~bltsnte, according to the last Federal Census, said &sensor and Collecto r of Tnrea with the consent atid approval of the Co:~misaior,crst Court nay appoint a Doput:! kmeasor and Collector of Texas in each such city or tov!n, who s!?oll have ths ric:ht to collect taxes frorrc all perso,ns who desire to pay taxes to hin and thorofor; each auoh Deyaty a Valid receipt iSSU5 a!??111 ontcr into such bond, payable to’ tho County Judee of the county as the Assessor end Collector of Taxes and Co:missionkre* Court of the collnty my require. The selary of each such Deputy Ansessor and Collector of Taxes sha1.l be fixed by the Co;de- sionorat Court, and each nuch Deputy Rssossor and Collector of Taxes ,ohall be subject to all the tams and provisions of the l.nw ralating t’o Deputy and Collec’tors of %x08, providing that. hsseeeors the sul&rias fixed .by the Com~issioncrs~ court ‘for such Deputies provldod for hcrcl.n, in such ,countiFs, shall not exceed Two Xundred ($200.00) DoWars an- nua1l.y fox each one thousand (1,000) population, according to the last preceding Federal .Ccnsuo in each of suc3 cities or ttimc, end further provided thot the aalarg of either of uucl? Deputy lissesaor and Collector 09Taxeo shall not exceed Ona ,Thou- sand Two Hunfired ($1,200.00) Dollars par year, The Aoseseor and Collector of Toxcs shall r&ain liable on hishonda for all taxes collected by nuch DePuty, and nothing, heroin shall be conotrqcd as a li3i,r.i,tation on the liobil.ity of the bonds of either ChO Assessor nnd Collector of Taxes or such J?eputy.‘~

hrtj.cle 1605, l&n4~ed civil statutes, as qaended Acts 1937, 45th Leg*, mods in part os.folJo~s:

iq all counties hsving a population Of rcope ;i,;;l &vcnty-f our thousand ( 74,000) , accord- ills to the la:jt Federal Census, nnd contaiuing One otkr then tha county met, or piore cities or toXls, which has in excess one thowmd ( 1,000) Anhnb- according to the ~lnst 2+dcml Cenniis, said itants, TRY, !,psee~or and Collector Ath the consent and +!,>*%a( Cowt zay tmititain appi-oval of the CoTil.PLiOI.~.&~.

a brojlch o:ficc and ::!ay nppolnt 8 DcpUty %X cOllf!C~Or *4 flon. Jack Kiech, Puce #4,

in each such tom ox cl ty, who shall hnvo t!ie right to collect taxed frown all pcrrons who desire to pey their taxes to him, and to issue a valid receipt thorcfor. payable to tho County Judge of the County, as the Such Ceputy shell enter into such bond, Tax Assessor ond Collector and Co~~inclonors~ Court of the county tnay require. The period of tine such branch dffioeo ohnll be nointoined, and the snlayy of. such Dogukl Collactor and the psriod of tine he shall hold such office ~hsll be fixed by the CO:K&S- sloncrs’ Court and suoh Deputy Collector shall be subject to all of the tams and provisions of t!;c law rol.atinG to Deputy Tax CoLlectora. . . . xothillg oontainod herein shall, be construed as mking it mandatory upon the Aanessbr and Collector of Taxos and the Coz?&wionera* Courts of such counties mintain such brnnoh offices and appoint such Depu- ties,. but the establishment ‘of such, branch olffices .Snd the appolntmnt old.1 wholly b6 within the &is- ;crotion of the Cgmissioners* Courts of suc!i counties. t, .*.

Article 3902, Revised Civil Statutes, sets but the procedure to be followed wber;cver any district, countg OF precinct ocficcr shall require the services of deputies, assistacts or clerks in the porformnco of his duties, and Section 4 of t!lis Article reads ns followa:

*In oountics having a populetion of sixty. thousand and one (iiO,OOl) and not clore than one hundred thouemd (100,000) in!mbitants, first. as- oi~stont or chief deputy not to exceed %Scnty-fOUr Rundred [@400.00) Dollura por onwmj other nsnis- tanta, dkputios OS clerks not to cx?eed WKmty-one Eupdred ($2100.00) Dollars per annw each.*’ Article Y/T.%, j{ovisod divil Statutes, supra, provides that in all couniioc containins a city or tol:in, other tlzi1 the seven thousand inhilbi tants county seat, viXl.C!l haa in excess to thn last )?edCCal CCIISUD, the kSSUSSOr OCCOidiG~ OIld COl- lo&or of Taxoa, with the consent and o>provcl of the Co:z~is- donors’ Cowli, my appoint a Deputy Aascssor aad ColLector of Texas ill such tom or city, who ohall have the rlEht to tn-,e,8 fro;n 011 porootls v!hO dcciro t0 pay t?A?iT tC?XoE COllect to hirl, and to ir,rjue a vs1j.d receipt thcrofor, aild that such L’cputy js aul;fiorlxd to rocoiv~ u fee of not exceedins twnty-

r4.m..- txi!!.,,...

xon.'Jack Xiech, page #5 (25$) cants when receipt isswd covers property tzsas,

five and that such Deputy shall receive no other coapcnsntion for -his services, end 'that such Deputy shall not retain mcx then _ Cm Thousand- Two Sundred ($l,ZOO.OO) Collars for any one

calendar year, ad the balance, if any, shnl.1 be deposited the credit of the Cenercl Tund of the county.

Thio+ortion of the statute aglies to 011 counties containing a city.or tcwn, .cthsr than the county seat, which has in cxccss of scvcn~ thousand (7,000) inhabitanto, whethw- the population of the county .is mom or Less than seventy thousnnd (70,000).

Article' 1605, Revised Civil Stetutos,'~upra, became affective Earth 12, 1937, and Article 7259, supra, became affective tlarch 33, 1937. Thercforo, t'ie are of the opinion that hrticle 7256 supercedes Article 1CO5, at least insofar / J' as these Articles am applicable to the quest&cm under coosid-

era,tion. :

Article SQO2, supra, is a general. tztatuto regarding Deputies, assistants, cr clexkc of any district, county, or precinct laticn brackets officw, and.applice to all tioutities,.w.ithin tbc DO~U-

therein contained. .Article 7256, supra, is a special statute, insofar'as it pertains to Deputy Astes&ors. and Ccllcctors of taxes in ~11 counties qontainin5 a tow or city other than the county scat, vihich has in excess of seven thousand (7,000) inhabitants. It is an eliaentary rule of con- struction that when a C;enernl and a spcolal statute apply,to the seme thing, the eqxcial statute ~4.11 Drevail.

You arc respectfully advised that it is the opinion of &.G Deportxcnt that the Depzlty Assessor and Collector of .' taxes in the branch office xentionod In your ~inquiry xould be aWhorimd.bo collect the taenty-five cent (25s) fee mtqtionod in Article 7256, supra, ahd retain. the smo as his conpensntion for services rendered as Deputy Ansc asor and Coileotor of taxes in E city or tom other then the County seat havin,; a popula- tion in excess seven thousands (7,OOO) inhabitants, such fees ox cmpensatiom not to exceed f1,200.00 per annuq. *6 Trustingthat the foregoing amwrs your inquiry, v:e

reniain

BY

Ax-dell ~;illi~s.- A)ssid%n$ . .

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