Honorable R, .S. Wyche
County Auditor
Gregg County
Longview, Texas
Dear Sir: Opinion No. O-6611
,Re: Compensation of the
County Treasurer of
Gregg County.
In your letter of May 23, 1945, referring to our
Opinion No. 0-6575, you stated as follows:
"In this opinion you used the following
language, 'The county trescurer is mentioned
in said Section 13, and the 1a.wauthorized a
maximum compensation of more than $3600.00
for the county treasurer for the fiscal year
of 1944. This being true, said 3. B. No. 123
is not applicable to the county treasurer of
Gregg County.1
"The county treasurer has been paid und.er
and.by virtue of Article 3943 as amend.ed.
Acts
1937, 40th Legislature and Acts 1941, 47th
Legislature. According to this A,rti.cle4943
the treasurer of this county may receive a
salary of $2700.00 annually.
"The population of Gregg County is 58,027
and the last assessed tax valuation is more
than one huudred and three million.
"Question: What should the treasurer of
this couontg receive as compensating?"
Section 13 of Article 3912e, Vernon'e Annotated
Civil Statutes, is in part as follows:
"The Commissioners' Court in counties
having a population of twenty thousand (20,000)
Inhabitants or more, and less than one hundred
and ninety thousand (190,000) inhabitants ac-
cording to the last preceding Federal Census,
is hereby authorized, and.it shall be its duty
to ifx the salaries of all the following named
officers, to-wit: sheriff, assessor and collector
of taxes, county judge, county attorney, includ-
ing orimlnal district attorneys and county at-
torneys who perform the duties of district
attorneys, distrlot clerk, county clerk,
treasurer, hide and animal inspector. Each of
said officers still be paid.in money an annual
salary in twelve (12) equal Installments of not
Honorable R. S. Wyohe, page 2
Less than the total sum earned as compensation
by him in his official capacity for the fiscal
year 1935, and not more than the maximum amount
allowed such officer under laws existing on
August 24, 1935; provided that in counties having
a population of twenty thousand (20,000) and less
than thirty-seven thousand five hundred (37,500)
according to the last preceding Federal Census,
and having an asseseed valuation In excess of
Fifteen Million ($15,000,000.00) Dollars, accord-
ing to the last approved preceding tax roll of
such county the maximum amount allowed such
officers as salaries may be increased one (1%
per cent for each One Million ($1,000,000.001
Dollars valuation or fractional part thereof,
in excess of said Fifteen Million ($15,000,000.00).
Dollars valuation over and above the maximum
amount allowed such officers under laws exist-
ing on August 24, 1935; and provided that in
counties having a population of thirty-seven
thousand.five hundred (37,500) and less than
sixty thousand (60,000) according to the last
preceding Federal Census, and having an assessed
valuation in excess of Twenty Million ($20,000,000.00)
Dollars, according to the lajt preceding approved
tax roll of such county, the maximum amount al-
lowed such officers as salaries, may be increased
,I
one (1%) per cent for each One Million (~p/)OO,OOO.OO
Dollars valuation or fractional part thereof, in ex-
cess of said Twenty Million ($20,000,000.00) Dollars
valuation over and above the maximum amount allowed
such officer under laws existing on August 24,1935."
Gregg County had a population of 15,778 Inhabitants
according to the 1930 Federal Census. Said County has a
population of 58,027 inhabitants according to the 1940 Fed-
eral Census. Section 13 of Article 3912e is applicable to
those counties having a population of 20,000 inhabitants
or more, and less than IgO,OOO inhabitants according to the
last preceding Federal Census. Said Section 13 is appli-
cable tb Gregg County.
A,sGregg County had~a population of 15,778 inhabi-
tants according to the 1930 Federal Census, the maximum
amount of compensationwhich the county treasurer could
retain under laws existing on August 24, 1935, was the
sum of $2,000.00 per annum, unless the assessed tax value
of said county was $100,000,000.00 or more, as shown by
the preceding assessment roll. If the assessed value of
the property of said county was $100,000,000.00 or more, as
shown by the preceding assessment roll, the county treasurer
Honorable R. S. Wyche, page 3
could have legally retained,the sum of $27OO.O0 for the year
1935 under laws existing on August 24, 1935.
Since the population of Gregg County is 58,027 in-
habitants according to the 1940 Federal Census, the pro-
visions of Article 3912e, Section 13, with reference to a
1% increase salary for each Million Dollars valuation
in excess of twenty million dollars apply to said county.
There being 83 million dollars valuation in excess of 20
million dollars valuation In Gregg County, the county
treasurer can be allowed, if the Commissioners~ Court so
decides, a salary increase of 83% on the sum of $2,000.00 -
provided the compensation of the county treasurer for the
ear 1935 was $2,000.00 - which amounts to the sum of
3,660.oo.
. id If the compensation allowed the county treasurer
for the year 1935 was the sum of $2,7OO.O0, tno county
treasurer could be allowed, if the Commissioners' Court
deems proper, a salary incroaa~eof 83% on the sum of
$2,7OO.OO, which amounts to the sum of $4,941.00.
Articles 3941, 3942, and 3943, V. A. C. S., pertain
to the compensation of county treasurers in counties where
the county officials are compensated on a fee basis. As
the county officials of Gregg County are compensated on a
salary basis, the foregoing statutes would not be appli-
cable regarding the compensation of the county treasurer
of Gregg County. The compensation of the county treasurer
of said county would be controlled by Section 13 of Article
3912e.
In connection with what has been said with reference
to the compensation of the county treasurer, we direct your
attention to our Opinion No. O-6580, addressed.to you,
wherein it is stated, "we wish to point out that where the
annaul salaries of county officials operating under the
Officers' Salary Law have been set, same may not be increased
or decreased during the year but may be increased or decreased
the following year within the limitations prescribed by Law."
When the Commissionera~ Court fixes the salary of the
county treasurer, said court is authorized to fix the compen-
sation‘of the county treasurer at a sum not less than the
total sum earned as compensation in his official capacity
for the fiscal year 1935, and not more than the maximum
amount allowed such officer under laws existing on August
24, 1935. As Gregg County has a population of 58,027 and
an assessed valuation uf 103 million dollars according to
the last preceding approved~tax roll of said county, the
maximum amount allowed the county treasurer as compensation
may be increased l$ for each one million dollars valuation
Honorable R. S. Wyche, page 4
or fractional part thereof in excess of sold 20 million
dollars valuation over and above the maximum amount allowed
such officer under laws existing on August 24, 1935.
Yours very truly,
ATTORNEY GENERAL OF TEXAS
BY
Ardell Williams(S)
Assistant
AW:W:bg
APPROVED MAY 28, 1945
Carlos C. Ashley (S)
FIRST ASSISTANT
ATTORNEY GENERAL
APPROVED OPINION COMMITTEE
By BWB chairman