Untitled Texas Attorney General Opinion

NE ltbo The right or the Count;l Judge to a oommlasloa on lrtual olsh reorlpts of I &uarUm when ha requlrd u **p o rort* looountlmg es lrk reooipts duriy tro.(uaralaA8blp. DOas aim ZWomo ir m&e tQ your reornt rrque8t whloh rbAaA iA pwt wa f*llbwat *Tko @m8tlon h88 lrlsor wkothar or not t&o county Ju@o 18 wtithd to $ or l$ oom- A tly lotugl a88k rrorlpt8 0r the c tkb S6llbwUtg raat sitmtloa: *Cvb tbn q oar8 lg q th euarilianwa s lppbl0tbd wbr io 8ln0r Oh11fran by the 3 0ouAty cburt~0r myat. C@uJltp,Toxao, and thb guardian 4uly qwririd at amil tlm .aWillb4 L&o' lwutory a&d a,#pr8iromrat, rklol~ma 8ppr**d atead& t$mb. :Sinro that tlm ao'uurul geohmtly2 ar any- thing whatooivbr waa'~4om in 8816 guardlaa- 8kl)'kiatlltko guardira on Pooubrr 0, 1946, rim l briei report 8Wuli1~ thot~ klr ward8 hd abw roe&h& tkolr rifoMtf, fikatko had lolioeril a21 pro lrtlr8 to tkrm to whloh tnw wore WtlJ to UC ruaakd to sala riw report a rrlrare rrhm uid w&r (Lull lokwml*d*rd bf thei ia wkioi~they too 8t8to tkat thy &vb rwbbd tP*Lr ,Wjority *ad &av* m&a 5 sr)loh oattlanbnt witk their oafa gtrrwa, arl 8p0bfr20aip release hia horr all furthor ll*billty bp vlrtuo ti Wu 4*r4$ana&lpe I8 thl8 ihal report bt t&o &a,' lu ~~thiu rhataorvor 18 sham a* to wh$ ?a a rot& oar& reorip%8 oi suoh Han, J. P. Hart, Page 2 (V-786) guardian were during such guardianship, I am herewith enclosing a copy of such final report of said guardian, to which was attaohed the release of the former wards 0 The Court acted on this final re- port and release of the wards thereto at- tached, and closed the guardianship, and fully discharged the guardian, All Court costs incident to this closing of the guard- ianship have been paid by the guardian with the exception that the question has arisen as to whether or not the County Judge fs entitled to 1 of 1% of the actual cash re- ceipts of such guardian during such guard- ianship D Even though such final report of the guardian does not show it, the guard- ian actually did have some cash receipts during said’ guardianship,” The pertinent portion of Article ~3926, V, C. S “, is as follows: “The county judge shall also reaeive the following fees:, “1. A commission of one-half of one per oent upon the actual cash receipts of each executor, administrator ore guardian, upon the approval of the exhibits and the final settlement’of the account of such executbr, administrator or guardian, but no more than one such aommission shall be charged on any amount received by any such executor, administrator or guardian,” The case of Grice L Cooley, 179 S, W, 1098, 1s authority for the proposition that the word “ex- hibit” as used in the above article includes annual accounts. It is also stated in the above cited case that: “0 0 0 By article 4186, R. S. 1911, guardians’ are required to present an annual account under oath showing, among other things s ga aomplets aoeount 0r receipt8 and disbursements since the last annual aooount 0 s Upon presentation of suoh annu- al account, it is by subsequent provisions or the statutes made the duty of the then Hon. J. P. Hart, Page 3 (V-786) presiding county judge to conduct a hear- ing thereon, and, if he is autiafied that the account ie correct, it is his duty to approv s oame. Waving made it the duty of the county judge to approve such accounts, and having allowed a ree or one-half or 1 par oent upon the ‘actual cash receipts’ shown thereby, it surely follows, it seems to us, that the oommissions are payable upon such approval, for the reason that they were aloarly intended for the benerlt OS the offleer perfoning the duty, e D O n In h. 0, Opinion Wo, 2692, dated May 19, 1927, the $UOOtiOB was asked: ” where a Guardian oclleate money rrom 162 io Deaember 31, 1926, during the Ex-County Judge’s administration, and makes no report to the County Judge until the pre- sent County Judge took office, January 1, 1927, which one or the two judges is en- titled to the one-half of one per cent? “Is the former Judge who looked after all the approval of orders cohvering deal8 during the collection or i8 the Judge in office who has approved the exhibit8 en- titled to the one-half of one per cent, Ho report was made during 1924, 1925, 1926 as required by law, and none made until the present County Judge took office and required ft.” It wao held that the County Judge who required the annual asoounto to be filed end then approved them was entitled to the fee. In this opinion it la further stated that: vWe are aon8blous that the effect or thi8 holding is’ to deprive the %x-County Judge of compensation for a certain amount of labor perfonasd by him, but wo are less troubled by this when we take into oonslder- atlon the faot that had ho enforced the provirlon8 of Chapter 9, Title 69 of the Bevisod Civil Statutes, he would have re- oeived this compensation. We realize also Eon. J. P. Harf , Page 4 (V-786) that the erreat ,of this holding 1s to grant to the present County Judge oompensatlon for a certain amount of l.abor which he did not perform, but we ar8 less concerned with this because’ it appears that the present offlola did oompel the guardian to oomply with Chapter 9 aforesaid, and file the re- ports thereby required.” There we8 no annual account riled as required by law nor were any’ caeh ‘reiieipts shown in the final acoount. Zn view of the forego1 it la our opinion that the County Judge 18 not enti Y led to the one-halr of. one per oent doiumi88~lon under Article 3926. ,Where no annual dcaount’wa8 filed, and no aash reoelpt8 were ehown in the Sinai settlement of a guerdlenahip, the County Judge 18 not entitled to the one-half or one per oent commlesion under Article 3926, v. c. 5.; Grlae v, Cooley,,l79 9. W. 1098; A. G. Opln- ion Wo. 2692. Youra very truly, ATTOBWR GENBRALGF TEXAS ADOiOtant APPROVED BA:mw