Untitled Texas Attorney General Opinion

AusTlov 11. TEXAS FVILL WII-SON A’XTORNEY CENERAL December 21, 1359 Honorable 3ocg Crouch Crimjnal Dietrict Attorney Tarrant County Cwrt Hcuse Fort Worth; _ Texar ' '+ Opinion No. V'd-765 ,Re: Since the enactment'of Articles 1665 and 1666a, Vernon's CZ.vi.1 Statutes, are Commissjnners'Courts and County Treasurers in .-. counties with a population inexcess of 2.25,ooo re- quired to comply with the provisionsof Articles :y 1634, 1635 and 1636, Ver- Dear Mr. Crouch: :. non's Civil St,atutea? .~ Your opinion.pbqueltpresent8 the.following’quee- Since the enactment of Articles 1665 and 1666a, Vernon's Civ:l Statutes, are Commissioners'Courts and County Treasurers in count&es with a populationin excess of 2Pj,OOO requlred to cam lg with the fo- vjsipns of ¶M~Lclis16~ e 9 1635 and 1%36, Vernon's Clvfl Statutea? In 1897, Articles.1634, 1635 and 1636, V@rnon'(s Civil Statutes, were enacted by the Legls&ature,setting out-some of the dutleb of the County Treasurer relating. to county finances, They read as follows: "Art. 1634. TM cCunty treasurer shall ' keep accurate detakled accOunts showing all 4 _.; the transactionaof hi8 offSc8. And~.allwar- rants by him aaid off shall be ouhched at'the tame he-pays them;‘ and the vouchera re1atin.g to and accomnanyiageach report shall bee Jented to the commlseionerscourt w/Ch CRe COP- '. respondingreport, when 8aj.dcourt shall com- gare the vouchers with the report, and all Hon. Doug Crouch, page 2 (W-765) proper vouchers shall be allowed and the .treasurercredited with the amount thcre- Of .'I (Emphasis ours). "Art. 1635. When a claim presented as a voucher has been found by the court to be correct, the court shall cause the same to be canceled.bywriting or stamping upon the fact1 thereof the word, 'canceled,'and the clerk shall attest the same by his official signature." If1So in erxolled bill. Should l probably read 'face'." "Art. 1636. When the commissioners court has compared and examined the quarter- ly report of the treasurer, and found the same correct, it shall cause an order to be entered upon the minutes of the court, stat- ing the approval thereof, and reciting sepa- rately the amount received and paid out 09 each fund by the treasurer since the preced- ing treasurer'squarterly report, and the balance of such fund, if any, 'remainingin the treasurer'shands and the'court shall . ~ cause the proper credit to be made in the accounts of the treasurer, in accordance with said order. Said court shall actually inspect and count all the actual.cashand assets in the hands of the treasurer belong- ing to the county at the time of the examina- tion of his said report. Prior to the.ad- journmentof each regular term of the court, the county judge and each commissionershall make affidavit that the requirementsof this article have been in all things fully com- plied with by them at said term of said court, and that the cash and other &$8&S mentioned In said county trei)swer’s quarterly, report made by said treasurer to said court, and held by him for the county, have been fully Inspected and counted by them giving the amount of said money and other assets In his hands. Such affidavits shall be filed with the county clerk and recorded in the minutes of said Hon.Doug Crouch, page 3 lm-765) court the term at which the same were filed; and the same shall be published in some newspaper published i.nthe county If there be a newspaper published in the county, for one time." (Emphasisours). . In the year 1905.,the office of the County Audltor~ was .oreated'bythe.Leglslatureand Articles 1665 and 1666a, Vernon's Civil Statutes,were enacted setting out.-; the dut~iesof the County Auditor; Article 1665 was%mend- ed by Actsof the 54th Legislature,Re ular Seccion;~lg55, Chapter 414, Page 1117, and Article 16t6a was amended:by House Bill 240, Acts of the 49th Legislature,1945, Chap- ter 65, Page 93. As amended, they read as follows:~ "Art: 1665: The.CountyAuditor shall make monthly.andannual reports to the Com- missionersCourt and District,Judge or ~Dis- trlct Judges of his,&unty setting forth all the facts of Interest and showing the aggre- 1. -' gate amotintsreceived and disbursed.out of each . fund, the condition of each account on the.,books,: the amounts of county, dlstrlc‘tand.school funds .on deposit In the County DeposjLtory;.showlng~' ..furtherthe amount of bonded and other Indebted- ness of the county, together with such;other ~lnformation$'ndsuggestionsas he may deem proper or