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