Hon. Bill Tippen Opinion No. V-1309
County Attorney
Taylor County Re: Authority of the County
Abilene, T~axas Auditor and the Commis-
sioners' Court to require
sworn daily mi$eage re-
ports covering the trav-
eling expenses of the
Dear Sir: Sheriff and his deputies.
Your request for an opinion is in part as
follows:
"Under Article 3899, R.C.S., where
a sheriff owns his own car and receives
I+$per mile for expenses of operation, the
provision of Article 3899, R.C.S., wherein
such expenses have been incurred, is con-
ceded to be applicable. Taylor County,
however, pays its sheriff and his deputies
60 per mile under an entirely new and dif-
ferent statute, Article 6877-1, subdivision
3, R.C.S.; therefore, would the old provi-
sion incorporated in Article 3899, R.C.S.,
providing only for monthly sworn reports of
car mileage by a sheriff and his deputies
still control under the new law, or may
the County Auditor and the Commissioners'
Court of Taylor County require sworn daily
mileage reports incorporating calls made.,
nature of the calls, mileage on each call
or trip, time spent on each call or trip,
and the amount of personal mileage driven
each 2l+-hourperiod covered by said re-
port?"
Article 3899(b), V.C.S., provides in part as
follows:
"Where the automobile or automobiles
are owned by the Sheriff or his deputies,
they shall be allowed four (4) cents for
.
iy2 _- Hon. Bill Tippen, page 2 (V-1309)
each mile traveled in the discharge ,of
official business, which sum shall cover
all expenses of the maintenance, deprecia-
tion, and operation of such automobile.
Such mileage shall be reported and paid in
the same manner prescribed for other allow-
able expenses under the provisions of this
section. . . .
n . . .
nEach officer, shall, at the close
of each'month of his tenure of office,
make an itemized and sworn report of all
approved expenses incurred by him and
charged to his county, accompanying such
report with-invoices covering such pur-
chases and requisitions issued by him in
support of such~report. If such expenses
be incurred in connection with any parti-
cular case, such'report shall name such
case. Such report, invoices, and requi-
sitions shall be subject to the audit of
the county auditor . . .I1 (Emphasis add-
ed).
Prior to the enactment of Article 6877-1,
V.C.S. (H.B. 501, Acts 50th Leg., 1947, ch. 204, p.
357), subdivision (b) of Article 3899, V.C.S., was the
statute which controlled and governed the travel ex-
penses of sheriffs and their deputies while performing
their official duties.
In 1 Sutherland, Statutory Construction (3rd
ed. 1943) 475, Section 2018, we find the following:
RThe intent to repeal all former
laws upon the subject is made apparent
by the enactment of subsequent compre-
hensive legislation establishing elabor-
ate inclusions and exclusions of the
persons, things and relationships or-
dinarily associated with the subject.
Legislation of this sort which operates
to revise the entire subject to which
it relates, by its very comprehensiveness i
gives strong implication of a legislative
intent not only to repeal former statu- i
tory law upon the subject, but also to : #i
11
Hon. Bill Tippen, page 3 (V-1309)
supersede the common law relating to the
same subject."
In State v. Houston Oil Co. of Texas, 194
s.w. 422, 432 (T&x. Civ. APP. 1917, error ref.), the
Court gtated:
"The rule is well settled that, when
a subsequent statute shows by its context
that it was intended to.embrace all the
law upon the subject dealt with, such
statute will, by implication, repeal all
former laws relating to the same subject.
The correctness of that rule is not con-
troverted, and it is unnecessary to cite
authorities in support of it."
Article 6877-1, relating to the allowance
for travel expense of~sheriffs and deputies, states:
"The County Commissioners Courts of
this state are directed to supply and pay
for transportation of sheriffs of their
respective counties and their deputies to
and from points within this State, under
one of the four (4).following sections:
"(a) Such sheriffs and their depu-
ties shall be furnished adequate motor
transportation including all expense in-
cidental to'the upkeep and operation of
such motor vehicles.
l'(b)Motor vehicles shall be fur-
nished to such sheriffs and their depu-
ties who may furnish gas and oil, wash
and grease, incidental to the operation
of such vehicles; for'which gas and oil,
wash and grease, such sheriffs and depu-
ties shall be compensated at a rate not
to exceed four c~ents (4$) per mile for
each mile such vehicle is operated in
the performance of the duties of his of-
fice.
"(c) Alternatively such County Com-
missioners Courts may allow sheriffs and
their deputies in their respective coun-
ties to use and 2operate cars on official
business which cars are personally owned
Hon. Bill Tippen, pace 4 (V-1309)
by them for,which such officers shall be
paid not less than six cents (6$) per
mile nor more than ten cents (lO$) per
mile for each mile traveled in the per-
formance of official duties of their
office.
"(d) All compensation paid under the
provisions of this Act shall be upon
sworn statement of such sheriff."
This office held in Opinion V-472 (1948) that
Article 6877-l impliedly repealed Article 3912e, Sec-
tion 19, subdivision'(l), V.C.S., governing the travel
and mileage expense of sheriffs in counties with popu-
lation over 190,000. By like reasoning, Article 3899,
subdivision (b), is repealed by Article 6877-l in its
control of the mileage expense of sheriffs and their
deputies. Article 6877-l provides for a different rate
of payment and is mandatory for all counties regardless
of population. #e are of the opinion that the provi-
sions in subdivision (b) of Article 3899 relating to
travel expense of sheriffs end their deputies were re-
pealed in their entirety, including the provision that
'~mileageshall be reported and naid in the same .manner
prescribed for other allowable expenses under the pro-
visions of this section."
Article 6877-l requires that compensation
paid thereunder be upon the sworn statement of the
sheriff. How&v&r, the statute does not set up any
definite pattern for the auditor or the commissioners'
court to follow in determining the correct amount to
be allowed for mileage.
Article 2351, V.C.S., gives the commissioners'
court the authority to "audit andsettle all accounts
against the county and direct their payment." Article
1660, V.C.S., provides:
"All claims, bills and a'ccountsagainst
the county must be filed in ample time for
the auditor to examine and approve same be-
fore the meeting of the commissioners court.
No claim, bill, or account shall be allowed
or paid until it has been examined and ap-
proved by the county auditor. The auditor
shall examine the same and stamp his approval
thereon. If he deems it necessary, all such
Hon. Bill Tippen, page 5 (V-1309)
accounts, bills, or claims must be verified
by affidavit touching the correctness of the
same. The auditor is hereby authorized to
administer oaths for the purposes of this
law."
Article 1656, V.C.S., in setting out the
powers and duties of the county auditor, provides:
,.F "He shall prescribe and prepare the
forms to be used by all persons in the
collecting of county revenues, funds, fees
and all other moneys, and the mode and
manner of keeping and stating their ac-
counts, and the time, mode and manner of
making their reports to the auditor . . .
He shall have power to adopt and enforce
such regulations not inconsistent with
the constitution and laws, as he may
deem essential to the speedy and proper
collection, checking and accounting of the
revenues and other funds and fees belong-
ing to the county."
Under these statutes, the commissioners'
court and the auditor have the authority to require
sufficient information to enable them to determine
whether a claim should be approved. This office held
in Att'y G&n. Op. V-526 (1948):
"The Commissioners* Court may require
the sheriff to furnish the Court in his
sworn account such information as is neces-
sary for the Court to dstermine what mile-
age was traveled in the performance of
3’ those duties set out in various statutory
provisions prescribing the duties of sher-
iffs and their deputies."
In Att'y Gen. Op. 0-4461 (l%2), it was held that the
county auditor could prescribe the forms to be used
for determining the allowable mileage actually driven
in carrying out official duties? provided such forms
and regulations were not inconsistent with the Consti-
tution and laws of the State.
In answer to your question, you are advised
that the County Auditor or the Commissioners' Court
of Taylor County may require sworn daily mileage re-
ports incorporating calls made, nature of the calls,
:-j:, Hon. Bill Tippen, pa,ge6 (V-1309)
i
and mileage on each trip. However, we a0 not see
that time spent on each call or trip is naterial
to the question of distance traveled on official
business. Nor do we think that the sheriff should.
be required to give a statement of personal mile-
age driven, for which no claim for payment of nile-
age expense is made. The commissioners1 court and
the auditor have the authority to demand enough
information to establish the validity of mileage
claims for payment, but no other mileage is af-
fccted by this authorization. In Att,y Gen. Op.
O-6223 (19441, this office held that the county
auditor might require the sheriff to make a daily
mileage report on all mileage for official business
but that a requirement as to ,'personalmileage" was
unauthorized.
SUMMARY.
The Commissioners, Court of Taylor
County and the County Auditor may require
sworn daily reports as to the mileage
driven in carrying out official duties.
Such reports may incorporate calls made,
number of calls, and mileage on each call
or trip.
APPROVED: Yours very truly,
J. C. Davis, Jr. PRICE DANIBL
County Affairs Division Attorney General
Jesse P. Luton, Jr.
Reviewing Assistant
Everett Hutchinson
Executive Assistant
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