. ..
T~EECATTOHNEY GENERAL
OF TEXAS
PRICE DANIEL
ATTORNEYGENERAL
January 16, 1952
Hon. Qeorge L. Murphy Opinion No. V-1387
County Auditor
Johnson County Rez Authority of the Com-
Cleburne, Texas missioners' Court to
require the County
Auditor to handle pay
roll deductions, ac-
counts, and reports
3overing social security
Dear Mr. Murphy% for county employees.
Your request for an opinion from this of-
flee contains the following question;
Does the Commissioners1 Court of
Johnson County, Texas have the authority
to order the County Auditor of Johnson
County to make the necessary payroll de-
ductlons, accounts and reports for the
program set up under House Bill 603, ch.
:&&Acts of the 52nd Legislature, R.S.
Section g of H.B. 603, Acts 52nd Leg., R.S.
1951, ch. 500, p. 1480 (Art. 692, V.C.S.), relating
to social security for county end municipal employees,
provldesr
*When the governing body of a county
or munlcipallty elects to enter Into an
agreement with a Ftate agency, it shall be-
come the duty of the county treasurer In
the respective counties, end of the person
or am-sons who hold comnarable nositlons In
the munlclpalltles, to iisess aid collect
the required contributions of the various
employees in the respective counties or mu-
nlclpalltles, and transmit the same to the
State agency. Each plan approved by the
State agency will specify the responsible
personnel of the undertaking county or mu-
nicipality who will be charged with the duty
’ .
.
Hon. George L. Murphy, page 3 (V-1387)
salary, and notify the county auditor and the county
clerk of these computations. The county auditor and
the county clerk In laauIng the warrants for the
compensation of the various county employees, should
make the necessary deductions as set by the asseaa-
ments of the county treasurer.
You are accordingly advised that the com-
missioners' court has no authority to designate any
officer other than the county treasurer as the reapon-
s:ble agent to assess and collect the required payments
of the-~varlouscounty employees, and the commissioners'
court cannot order the county auditor to perform these
duties.
SUMMARY
A commissioners' court cannot order
the county auditor to assess, collect, and
transmit the payments under the new soclel
security plan. This la the duty of the
county treasurer. Sec. 9, H.B. 603 Acts
R S 1951, ch. 500, p. 1480 (Art.
Z~~~,Li%Is. j.‘,
It Is the duty of the county auditor
to supervise, compare, and audit the funds
paid under H.B. 603, end to certify the ac-
counts and make the reports to the proper
authority. Art. 1651, V.C.S.
yours very truly,
APPROVED1 PRICE DAHIEL
Attorney General
J. C. Davis, Jr.
County Affairs Division
By ~~~:~./,..l~~l~,~~/' _~
E. Jacobson
Reviewing Assistant Rib&t H.'Hdghea
Assistant
Charles D. Mathews
First Assistant
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