Honorable George H. Sheppard
Comptroller of Public Accounts
Austin, Texas
opinion NO. O-1105
Re: If a county once has a population
by federal Census of ~10 000 or
more does it continue c 0 have
elec 4 ed a tax colleator If a sub-
sequent census shows a population
of less than 10,000.
Dear Sir:
Yours of the 17th instant Is received. You sub-
mit the follawing question:
“Would a county once established as an
over county - that Is, with a population of
more than 10,000 - remain an over county if
the census In 1940 were less than 10,000 in-
habitants.”
Article VIII, Section 16, of the Constitution
adopted in 1932 is:
“The sheriff of each county, In addition
to his other duties shall be the assessor and
collector of taxes c herefor* but, in counties
having 10 000 or more lnhabjtants to be ae-
termlned