OFFICE OFTHE ATTORNEYGENERALOFTEXAS
AUSTIN
GLRILO c. MANN
rrromm ..“.“.I. Jasiuary8, 1939
Hr. L. L. Roberts
county Auditor
StiMett, 'itiii%B
Dear l3r.iicbsrts:
Your mquest for an oplnla9 on the gue&tciSn,
!?Gouldthe tax eseessor-co~lectar OX MS de~tles be al-
lowed to ohar~e for the we @ tkoDr oar or car8 ot3er
than gasoline and o:l?", Bee b..aarecw?.vad
by this offlce.
‘icx~s .Tm$-spudeno&, Vol. 34, page 544, 3aotion
121, provides:
hl..il
officaoris a?t e%tltle(:to
oredit or tha ox*nae ot.biring or
operati‘
CF autorngbilasuead ty him
In pe%,b.rsal~tm duties 0r hls o?-
fioe-utieahthe statWe ao providead
"The wffioer is entitled to orsd-
kt ror 0ctiiblIHldneobasary expellEe
inc.chd In tke conduct or his 0rciOe.
The 03.5tase of the neoesssry ex>ensa
mcanb otI)orcxgenac similar tc tkcse
sxQp3s~g specirled.'
The abo* wtborlty cttlnr:ths oases, %zmoad vs. ferris
Co*unty,243 l8.K.1002; Cameron County YO. ?ox, 42 Z.7:.
(26) 653.
Article 9899 of the F;evlsedClvll Statutes of
Teree, 1929, atremended, does not grovine for such ax-
pens8 for the use of sutomobilsn for the tax a8seaaor-
oollector and his deputies.
In the nbsenoe of a statutory prevision ror
such expense the s&me would not be cleimed es expenoeo
,
.
I&. L. L. Roberts, Jtmmry 6, 1939, Page 2
of ofrioe.
Trust&g that the above answers yau Inquiry,
I remin
. ..*
,;A..?.;‘.