Untitled Texas Attorney General Opinion

cl3 Q. > OFFICE OF THE ATTORNEY GENERAL OF TEXAS I d.!L&dU-~44~ - AUSTlN ;eiG.&F.i IIALDC. MANN i -: . . .._..., .-_~.. won””NmllcmhL ;,,q:__““.ti.~; Eonorablr P. Y. Trinbls, First Asslatant State Su~~rintrnilrnt al Fubllo Inrtruction Austin, Teass smar sir: In your latter of 0 our opini0a on the roil0lrin~ ,A d or mst04s or any oity 0r torn or any indrprndrnt rob001 dhtrlot mar lmolo~g ruuerlntacdent, prlnolpal, traohsr, J Bonorabla T. 3. Trimbla, Flrat Assistant - raea 2 or othar arsautiva ofticarr ln the sohoola tharaln for a tarn act to aloacd thraa yearI, prorldad that tho Board ct Trurtaar OS an indapaadant school dlstrlot mhloh had a rcholaatla population of 5,000 or acre ln tha last pracrding soholastlc gesr may E- & & auparlntro%un t, principal, tarchsr, or other axsoutirtr offlCtr6 in ths sohools tkicraln for a tara not tc lxoaad fire mars. mlnatln.~ the contmct.- 4Ctt 1905,si. 263; ?.cts 1923, F.-dots 1930, blat La&, 5th c. c., p. 123, ah, 8, 66~. 1.’ (t’ndar- acorlw oura. ) tcdar the rordlng of said Artlala 27ei,lt la olssr that tha duty of amploylat: an lndspaedont solmol district cuperlntandant 1s teEtad in tha district bosrrl or truotat6, and that this t.~plOy~tnt is ConsPnPated by oontraot. Tha ruparIntandant~a right8 era 6t666UXUd rolaly by tha taraa of his oontrsct CZ lmploymant; tha rtlttIoa- rhlp 16 punly oontrllotuel. lilt poaltlcn Ir that of an lmployaa, ratting on th e coatract cr l rqloyzaant, anG not that of a public otfloar. ‘&oh ‘I. Balyaa 236 ff. Jf. 35s. 75 A. L. 8. 13471 Cluna Y. Sohool D&lot, 166 & oi. 11, 6 A. L. R. 736;Eaath Y. Jo&mm 15 8. f. 9801Stata ax ral Lamallan Y. Snlth, 69 Eir ‘6’. li4; Attorney Qaoaral OplnIoa 80. o-4020. Although the66 casas doal with tha laploysant of pub110 rohool 6aaohara and lohool prinolpals, that lra lubmlttad 68 prasantln& prlnoiplaa of 1tW eppll- aabla to the lelploymnt or an lndtprndtnt aohoul dlrtrlot auparlntandant. A public otfloa la lonathlne Yary dlf- farant froa a pub110 cootraot. 31 Tax. Jur., p. 324. at oonoluda from that@ aothorltlaa that a rup- lrlotandant of an Indapan4ant rohool district In not an offloar within the =aaalAg 0r Artlcla XVI, iiaotloa 40, CoAatltutlon of Taxer. c .- Bonorablr T. X. Trlsblr, FIrat Aasiatrnt - Artlclo 2779, Vanon' Annotatd rrada ee followa: !‘Selsi trueteas (Indapendr~t rohool district truustras)@hall asrt within tmnty days after tha &iCtiGn, 2: as 8OOll thWO4fter Da ir PO& 8Ibls, for the purpors cl organizing. .i63Mjor- ity ot mid board shall oonstltute 4 puorua to do buelnaas. l’hap &all choone Srom their nu- ber 4 praaI8snt, nnd ttsg shall abcos4 Q 444ra- tnry, e trea6uror. aesesso~ GiEFtor oi tax68, end other naawmr~ 0’ilTTcars and coTZlt- fser TEaYiTE, p. 263." 7iEXZZorIq~ ours,) brtlole 2791, Varnon’r .Qmotatod Civil Stzxtut44 provldaa, in pet,35 followst Vbs distrlot tax aemaaor and 4olleotor shall hare the aa?14 power and ahsll prtorm the Sam duties with rrfsrrnoe to the e#ma6- Esnt and collaotlon of tars4 for f‘rar school rurposrs thet are confarred by 14% upon th4 city aar4hall of Incorpor4trd town8 or rll- 14e44, end ha ehall recrirs suah aoapnrr- tlon for his srmiars a4 the b04rd Of tMllta8a sey allow, aroapt lu olt$a4 or towna protluad f0r, not t0 4~~44d SOUS p4r 80nt or tb rth014' amountor texse roc41~4d by him. I34 rhrll &it4 bond in double th4 l8tiraatrd 4aOunt of tsrsa cotlllzg annublly Into his handr, pryabla to and to b4 spprorud by thr prraidrat ol the board, conditioned for the faithful dlecbrge of hlr dntlas, and that he Ml1 ~1 ov8r to the trsaaursr of the board all funds 403&a% into his hands by virtur of hk: tticc 44 much estaaosor sad oolleator . . . At)4.. ~;~1905, pb 263t Aotr 1923, 2nd C. IS., p. 76;*‘- 848 honorable l’. ?A. Triable, FirEt :sslrtoot - piqe 4 The abovr pertlnrnt stetutos FrovIGe for the ap- pointment of 8 dlstrlot tax emmssor and collector, fla tha ofilolal duties to ba parforned by bin ee sn OfiiOlT, fix his oom lnsetlon and lIkeulsc provide for an officio1 bond for a4 f d officer. In thr ooae of Frultt v. Glen loose Indrpondrnt School i)lstrlct 3. 1, (Cozv. Ppp.) 84 $. X. (2d) lOG4, it wac bald that ths ofrlco cf tsr colleotor ior an lndr- pendant schocl dlrtrlct NRI~me cf rmohmont rithin the scoy;e OS Artlole Xvi, sec. I$, Corstltutlon of Tciea. See 5150 %rtIn v. 0randvIar.- 266 2. ;i. 607; Taylor I. Lirew- star County, 144 5. :‘~. ($I!) 314; Attorney Cenercl Cplnion Go. O-4663 vhloh held that ri t*x aaeessor-oollactor for an Iudryendect aohocl dletrlct is suob sn officer ED ~~46 rlthln the acoy:e of Article XVI, &SC. 14, Constitution of Teaar. It follow, therefore, that tba Constltutlonel ~rovlslcr, relative to dcuble office holdlw. Is not 8:pll- oable. In view of the forsgoing statutes end authorltlee, it 18 our opinion that 8 8uperIut8ndent Of an ladspendrnt sohool district oay carve legally aa the tax easesaor- oollaator for that ~ohool dlstrlot. Thtis. wo are In aooord with (I foraer oplnlon or the dapaxtnant to tho Lame rthct, datrd tirch 26, 1920 end sddrresrd tt Klsa Ann14 Wabb Elanton, St8ta SuperI ntendrnt of fublla Xmtruatlon. Pours very truly &7?2L.&x- Cheater 3. Ollleon Aaslatsnt