Case Information

*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

Hon. Tho8. A.. ?;heat

County Attorney

Liberty County

Liberty, Texas

u for the able brlet:aub- h has bean helpml la pM8- r 8tater that the person to be om- ax aeeeasor-ml&ator ror the clev3land x asresaor-aoll43otor ror the ciem~a Dletriot and reosiverr the ooliPaiseion of $%a11 taxes oolleoted for tart district aad that it .le the intention of t&e oountyto peiy the deputy r0r her eervlass QB deput assessor-oolleotor for the Clsvelmd ama a salary of $ SO.00 per moat&.

Hon. Thos. A. reheat, 1X1y 2, 1939, mge 2

Article 7256, Revised Civil Statutes, reads in *

part as follows:

1. . . . That in all counties containing aicltg or town, other than the county seat, which has in excess of Seven Thousand (7,000) inhabitants according to the last Federal census, said assessor and collector of taxes, with the consent and approval of the Com- missioners' Court, may appoint a Deputy As- sessor and Collector of Taxes in such town or olty, who shall have the right to collect taxes from 411 persons who desl~~ to pay th&ir taxes to him, and to issue a valid receipt therefor. -. ."

AooorUlng to the last praoading Federal census, the town or Cleveland haa a po$ulatIon of 4pproxImtely thirty-rive hwidred~ (9,500) people. Therefore, Artiole 7Z56, aupra, does not authorlzb the asuessor-colleator ot taxes to appoint a deputy 4SIieS5Or-OO~OU~r of taxe~a in aail for the town or Cleveland.

Section 40, Article 16 of the State Constitution ad ameatid, reads as follows:

Vo person shall hold or exereiae, at the mum time, more t+an one oivll otfice of emolpmeqt, except that or jnatloe or the peaoe, county commIssloner, notary public aaa& po&naster, Oftiaer of, the Natloaal Guard,

the~Natlonal Guard Reserve and the oificsra Reserve Corps of the United States'aad en- lIsted men or the NatIonal Ckvml, the National Guard Reserve, and the Organized Reserves of the United States, and retired oifioers of the United States Army, Navy, and &farina Corps, ad r8tirtd warrant OfiiOerS, aad retiTI3d enlisted men of the United States Army, Navy, and A$arIne Corps, unless OtheIWiS8 Specially pr0viaea herein. Provided, that nothing in thls Constitution khall be cotmmu3a to pro- hibit an orricer or enlisted man of the

National Guard, ana the National Guard Reserve, *3 !Ion. Thos. A. Kheat, Lay 2, 1539, Fage 3

or an officer in the Officers Deserve Corps of the L'nlted States, or an enlisted man in the Organized F&serves of .the United States; or retired officers of the United States Armm, Eavy,and Karine Corps, and retired warrant officers, and retired enlisted men of the United States Army, Navy, and Xarlne Corps, 'from holding in conjunction with such office any other office or position of honor, trust or profit., under this State or the United States, or from voting at any E3sotlon; General, Speoial or Primary, in this State when other- wise quallfled,~

Under Saotion 40 0r Art1010 16 of the conatitu- tlon, above quoted, two civil offices of emolument aan- not be united in the person, unless one of them ls~wlithin .~ the enumerated exaeptloas; and a person dannot held or exerolse trp auuh offloes ln either a de jure or de facto aapaolty . eden VS. Sintan naepanaen Sohool Distrlot, 234:s. W. 1090; Tex. Jar. Vol. 54, p. 5 47; State vs.

Gillette lWtate,~.lO S. W. 2nd~QS4.

The constitution applies only to 0rfiOe8 or or emol&3ht. l3moltunentmeaas a pecunlftrypr~rit,galn advantage; heme the same person may hold two-civil dime8 where no pay, oompen$atloa or peqjuilary gain ;;phes to one of them, provided they are not,lnoomg&~

.

'Deputy sheilrrs, deputy oonatables, isputy county olerka, and departmental Ohlef clerks are public offlaers, Theraiore,'we are of the oplnLon that a deputy tax assessor- collector is an ofricer wlthln the purview of the above mbntboned oonstltutloaal provisions. state vs. Brooks, 42 Tex. 62; AZUr~y VS. State, 67 SW 2nd 274; Donges VS.

Beall, 41 SW 2nd 531; Pferfer VS. I&huge, 260 SW 1031; Tex. Jur., Vol 34, p. 602.

, Youare respectfully advised that it is the opinion- of this Department tk&tthe county assessor-collec- tor or taxes doeg not have the authority to appoint a de- puty assessor-collector of taxes in and ror a town or city

Hon. Thos. A. Wheat, May 2, 1939, Page 4 other than the county seat which has &population or less than seven thousand (7,000) inhabitants according to the last preoeding Federal census.

You are further advised that the orflces of assessor-collector of taxes ior an independent school Us- trlct and deputy assessor-collector of taxes lor a county are two ami+ct and separate civil offices of emolument and oanuot be%nlted in the same person.

Trusting that the foregoing answers your inquiry, we reimla.

Very truly yours -OFTEXAS Amaue -

By(Signed) Ardell Williams Ax-dell wil.liams Assistant AW:AW