THE AT-E-QRNEY GENERAL OFTEXAS AUSTIN n,.T~xan GERALD C. MANN A.l-roRNRY G~NBxcAI. Honorable E. G. Moseleg Civil District Attorney Dallas, Texas Dear Sir: Attention: Mr. David M. Weinstein Opinion No. 0720.61 Re: Under the facts stated, are the levy Fmprovement district supervisors, appointed under Article 7987, Vernon's Anno- tated.Civi.1Statutes, holding two civil offices of emolu- ment, in violation of Section 40, Article 16, Constitution of Texas By your letter of June 13, 1940, and att,ached brief and copies of pertinent papers and records, gou sub- mit for our consideration and opinion the following question, which we quote from said letter: "We would appreciate your immediate advice in regard to the following proposition, yhich Is of material importance to us here. "We have filed suit for collection of de- linquent taxes on certain properties located in the Dallas County Levee Dlstrlct No. 5. The attorneys for the Levee District have been attempt- ing to work out a reorganization of the District in order to satisfy bondholders as well as all taxing units. In this connection we have co- operated fully with them, for if the plan is suc- cessful, the State and County will be able to collect some $16,000.00 in delinquent taxes aa well as putting the property on a current basis in the future. "In working out thenecessary details,,we have found that the Dallas County Commissioners' Court had appointed three supervisors for'Levee District No. 5. The same order appointing two of the three supervisors also appointed the same men as super- Honorable E. G. Moseleg, page 2 o -2061 visors of the City and County Levee District, which District is distinct from Levee District No. 5s The third man has attempted to qualify simultaneously in both Districts. These same three men are therefore at this time attempt- ing to hold and exercise the offices of super- visors of two distinct levee districts. "Inasmuch as It becomes necessary to obtain certain orders from these supervisors; the;ques- tlon has arisen as to whether or not these men are holding two civil offices of emolument con- trary to.,thelaw. Section 40, Article 16, Constitution of Texas, pro- videg that "no person shall,hold or exercise, at the same time, more than one ciid.1office of emolument, except," etc., said section naming certaLn specific officers which are ex- cepted from this prohtbition. Article 79@., ~Vernon'a Annotated Ci.vilStatutes, provides as follows: "When a levee improvement district ha.8been created under this Act, the court creating the same shall fprthvlth appoint by a majority vote three supervisors for such district, who shall be known as 'district supervisors,' and whose duties shall be as hereinafter provided. Said supervisprs shall each receive for his services not more.than five dollars per day for the time actually engaged in work for said district, and all expenses while so engaged, to be paid upon rendition of sworn~accounts, approved by the county judge of the county having jurisdiction; and-they shall ,holdtheir offices for two years, and until their successors are appointed and qualified; unless sooner removed by a majority vote of the court of jurisdiction; and any vacancy in office shal.1be filled by a majority vote of the court havfng jurisdiction which court shall continue from time to time to appoint supervisors in order that the board may always be full." (Underscoring ours) .* It is our opinion, and you are accordingly aavlsea that under the foregoing,constitutional and statutory provl- sions, the levee Improvement district supervisors named in Honorable E. G. Moaeley, page 3 0-2061 your letter are holding and exercising, at the same time, 'more than one civil office of emolument," and since this off-iceis not one of those excepted In Section 40, Article 16, Constitution of Texas, the simultaneous tenure of these two officers is contrary to Section 40, Article 16, Consti- tution of Texas. Upon thLs question we quote from 34 Tex. Jur. 349, as follows: "The Constitution applies only to offices of emolument. 'Emolument' means a pecuniary profit, gain, or advantage; hence the same per- son may hold two civil offices where no pay, compensation or pecuniary gain attaches to one of them, provided they are not incompatible." This constitutional prohibition has been held to apply to the officers of municipal corporations, 38 Tex. Jur. 2~6, and to the officers of fndependent school districts. Pruitt, et al, vs. Glen Rose Independent School District No. 1, 84 S.W. (2a) 1004; Odem vs. Independent School District, 234 S.W. 1090. Levee improvement districts, created under the enabling provisions of the Constrtut1on and pertinent datutes, are regarded as public corporations and as govern- mental bodies or agencies. 27 Tex. Jur. 441-442. Ana while no authorities of this State have extablished that the of- ficers of such levee improvement districts, including the "awrrct supervisors," hold civil offices of emolument, withfn the meanFng of Section 40, Article 16, Constitution of Texas, prohfbiting the holding, simultaneously, or more than one of such offices, we think this conclusion would necessarllg follow from the cases holding municipal corpor- atIons an3 school districts to de within this constitutlon- al provision. Despite the similiarity of their origin and pur- poses, Dallas County Levee Improvement District No. 5 and City and County of Dallas Levee Improvement District are entirely separate entities and bodies corporate and politic, so that a person appointed %istrLct supervlsor" in and for one of usch districts, could not constitutionally hold and exercise, by appointment of the commissioners' court, the offfce of "district supervisor' of another and different levee improvement district. The fact that the same statutory duties, 08th and bond are required of the person appointed to fill these two places does not prevent their being 'more than one civil office of emolument," within the meaning of Section 40, Article 16, Constitution of Texas. Honorable E. G. Moaeleg, page 4 0-2061 The office of "district SupervLsor" of a levee Fm- provement~distrlct carries with it the emolument and pecu- niary gain OP profit provided by Article 7987, Vernon's Annotated Civil Statutes, hereinabove quoted, and is a civF1 office created for the proper functioning of a governmental body or agency, and the persons named are clearly not en- titled, under the Constitutfon of Texas, to hold at the same time the offices of "district supervisor" of two separate alstinct levee Improvement districts. Trusting the foregoing fully answers your inquiry, we are Yours very truly ATTORNEYGENERAL OF TEXAS By a/Pat M. Neff, Jr. Pat M. Neff, Jr. Assistant APPROVED JUNE 20, 1940 s/Gerald C. Mann ATTORNEYGENERAL OF TEXAS Approved Opfnion Committee By s/BWB Chairman