. - .
.
OlF'~EX:AS
AUSTIN,TEXAS
JalauaPy
29, 1949
&me JobnC, Bluneh% OpinionRo. V-764.
CountyAuditor
VictoriaCounty Ret Uaxl.mm compensationof
Vietorirs,
Texas ComityAuditorwho Is al-
so actingas Purchasing
Agent for the County.
Y00r r0qtmt r0r b110pm0n it3 in part 88
follow%1
"PlemW give me M opinioncov#!mlag
the maximumsalary of tha Apditor of Vlc-
toria County,who is also sating and pe$-
formlngthe dutlm of Put'chaSing Agent,
ViotoriaCountyhad a populationof 23,741
lnbabitants saoordlngto the 1940 bederalCensusaml
an aseessed valuationoi $33,693,750.00socording to
the last approvedtax rolls.
1646 V. C. S. Is themfore applioa-
Artlola,
blo to Vi&or16 Oountr. It providesa8 followe1
"When the Conmrissioners~ Court OS a
oounty . . . shall astsrmfnethat an Audi-
tor ir a publicneeesalty. .,. and shell
;nM&e&an order upon the mlnuteeOf said
and shall eata suoh order to
be ~&&;a to the Dietriot Jwe or Die
trir;!Judge@ . . . rrZ4 JuUge or Judges
, appointa County Audltor . , .
who a&i qualifyand pe~f0x-m all the du-
tier requiredof OouutyAuditorsby the
lam of this state, and who sball reoelve
as compeneatlon for his services as Ooun-
County-Itor under the GeneralLaw pro-
. . .
Eon. John C. BUnchi, page 2 (V-764)
vided ln Article 1645a Revised Civil Stat-
utes, as said Aptlcle existed on January
1, 1940, such s8lary of the County Auditor
to be deter&nod an& fixed by the District
Judge OF District Judgea having ju~isdic-
Won in the county, a majority thereof rul-
ing, said annual salary to be paid monthly
out of the genepal fund of the county.
In view of the plsln pPoYlsions of AHlcle
1646 the County Auditor canuot be paid a salary in ex-
cess OS the +ount "f compe&eatiQn
- :+lowed or pa+?
the Assessor-Collectorof Taxes." The salary of the
Assessop-Collectorof Taxes of Victoria County Is gov-
e~ned by Section 13 of Article 39126 V. C. S,, which
reads in part as ?ollo~S~
*Bach of said officers shall be paid
In money au annual salaryin twelve (12)
equal installmentsof not less than the to-
tal sum espned as compensationby Nm in
his official capacity for the fiscal yeap
1935, and not more then the mexlmum amount
allowed such officer under laws existing on
August 24, 1935; provided that in counties
having population of twenty thousand
(20 0007 and less than t ty-seven thou-
sad five huntied (3Ts500 accordingto
the last preceding Federal Census, and hav-
ing an assasad valuation in excess of Fif-
teen Million ?$15,000,000,00)Dollars, ao-
cording to the last applsovedpreceding tax
poll of such county the mexlmum amount al-
lowed such officers as salaries may be In-
creased one (l$) per cent for eaoh One
Million ($1,000,000.00)Dollars valuation
OF fractional part thereof, In exaess of
saia Fifteen Million ($15,000,000,00)Dol-
lars valuation OYQP ana above the maximum
allowed such officers undgr laws existing
on August 24, 1935; . o ,
The maximum amount of compensationthat may
be allowed the Assessor-Collectorin Victoria IS $4,-
372.50. We arrlva at this fIgWe as follows:
The maximum amount allowed u.nde~ArU.clss
3883 and 3891, V. C. S., as they existed.on August 24,
1935, was $3,000.00. Sinoe Victoria County has an
-:
Bon, John C, Biemhi, page 3 (V-764)
assessed valuation of $33,693r750-O0,th County offl-
cb 8 may receive an IncreaseOtt$570000 9l* of $3,000,-
T 00 l
Under the provisions of subdivisiok (a) of
Section 13'of Article 3912s the Commissioners?Co t
may allow an additional imreass.nst to lreeed 25r of
the sum allowed u+dsr the law id* the fiscal year 194bo
Since Viotoria County had cuilsseesed valuation in
1943 sf $21,180,340,00,the sum allowed uudsr the law
for the county officers in 1944 was $3 210,OO ($3,000#-
00 plus $210,00 OF 7% o? $g,OOO,,oO),irnaersubdivislon
(0) of section 13 of Artio1e 3912e the Colmissloners'
Court may allow the ceuuty officers en additioual iu-
crease of $802.50 (that being 25s of $3 210.00)-, There;
fore, the maximum in 1949 is $4,372,50 (base salery of
$3,000,00 plus 70.00 increase based on 1948 assessed
valuation plus ii02,50 inorease based on 25s of maximum
allowed in 1944f
We are not luformed whetherthe Tax h~s0~80r-
Collectoris actually allowed or paid the maximum Of
$4,372.50. If the Assessor-Collectoris paid this
amouut, the maximm that may be paid the Count Auditor
under the provisions of Avtiele 1646 Would be 34,372.50.
If the Assessor-Collectoris paid e sslavy less than
$4,372,50, the County Auditor could not be paid $4,372,&
but only the amount allowed or paid the Assesaor-Colleot-
ore
Your question relative to Whether the County
Auditoris entltled to additional compensationwhen he
a&e as PurchasingAgent for the oouuty is answered by
Miggy General@sOpinion lo. O-1338 whevein It le
vhe powers snd duties of a County Au-
ditor are variously derinsd in Articles 1651
V through 167&a. o ,-'eVowhere is the Auditor
authorited to sot as Purohasing Ageat US@P
the Texas statute,
tl baare is no methcw!l
under the
statut&*w&eby extra zompensatlon aould
be protided for the County Auditor lipon
his acting in such additional crapaoityas
the PuFchaslqgAgent,
.
.
:-
Hon. Johu C. Biauchi, page 4 (V-764)
"Therefore,the duty of matingas Pur-
chasfng ent, not being preamibed by law,
incldeut3 o the office of CountyAuditor,and
no additions1 compensationbeing allowable
th4refor,you are respectfully adviaed.that
it la the opiuloh of this department that a
County Auditor, appointed under Articles 1646
and 1647, could not be direoted to aot 8140
in the Ifapaaityof Puruhaslng Agent for the
oouuty.
SUMMARY
The maximum salary which may be paid the
County Auditor or Victoria County is that sum
which is allowed or paid the Assessor-Colleot-
or of Taxes In his oouuty. If the Aasessor-
Collector is paid the mamsuin allowedmd4r
Article 39120, Section 13, V. C. S., the max-
imum salarywhioh may be paid the County Au-
ditor would be $4,372.50per annum. Article
1646 V. C.~ S. The County Auditor Is not en-
titled to additIona compensationfor acting
as PurchasingAgent for the County. Attorney
General's Opinion Ro. o-1338.
Yours very truly,
ATTORRRY GRRERAL OF TEXAS
JR:bh
h??ROVRD
ATTORRRY GRRRRAL