THE ATI-ORNEY GENERAL
i ;h’ OF TEXAS
AUSTIN. TEXAS
June 15, 1948
Hon. J. H. Kldd, Jr. Opinion No. V-602
County Attorney
Kleberg County Re: Maximum compensation
Klngsville, Texas of County Treasurer
of Kleberg County.
Dear Sir:
Your request for our opinion on the above sub-
ject matter Is, In part, aa follows:
"A question has arisen ln this coun-
ty concerningthe maximum amount of com-
missions which may be retained by the Coun-
ty Treasureras compensationfor his ser-
vices.
'The County Treasurer Is compensated
by commlsslonsonly. The rate Is estab-
lished by order of the Commlssloners'
Court at $0.0075 per $1.00 paid in or
paid out by thetieasurer,all transfers
excepted. The treasurer handles only
the usual county general funds.
'The present treasurer assumed the
duties of the office May 1, 1946 upon the
resignation of his predecessor,and was
duly appointedby order of the Commls-
sioners' CoUpt on May 3, 1946. The fol-
lowing informationIs taken from his an-
nual reports for the calendar years 1946
and 1947:
"Total commissionscollected $3,824.87
Premium on.Surety
bond (less
Maximum COnmlE
under Art. 3943
Excess due county
Hon. J. H. Kldd, Jr., page 2 (V-602)
Total comissions collected $5,278.32
Premium on Surety
bona (less)
&#J Ret 3$53%
commissionsallowed
M~X~IIIUIS
under Art. 3943 3.750.00
Excess due county $i3wF
(the $1,403.32vas refunded
in January, 1948)
"The County Treasurer Is of the
opinion that he IS permitted a maxl-
mum of $3,750.00 commi33lonsfor com-
pensation. It Is our opinion that the
maximum compensationhe may be allowed
IS $2,000 annually and that he is wrong-
fully withholding $1,750.00 collected
during the year 1947, and $2,366.54 col-
lected during the year 1946 . e e
"We would appreciateyour office
advising us whether or not the Maxi-
mum commissionsallowed the County
Treasurer of Kleberg County Is $2,000
or $3,750.annually,and whether or not
the treasurerIs entitled to the full
maximum amount for the year 1946."
You have Informed this office In ansver to our
request for aaaltlonalInformationthat Kleberg County
does not have any navigation or drainage districtsand,
therefore, the County Treasurerdoes not receive any
compensationunder Artkles 8148 and 8221, V. C. 9.
Kleberg County has a population aocoralng to
the 1940 Federal Census of 13,334 Inhabitants. Its tax
valuations according to the 1 45, 1946 and 1947 tax
rolLa are as follows: 1945 - s - 813,-
486,690; 1947 - $15,gl7.690. 10'5g3'030'1g46
Its county officialshave been compensatedfor
the yeam1946, 1947 and 1948 on a "fee" basis. There-
fore, the compensationof the county treasurerfor the
years 1946, 1947 and 1948 has been governed by the pro-
visions of Article 3943, V. C. 9. we quote that portion
of Article 3943 applicableto Kleberg County:
"(a) The commlssionaallowed to
Hon. J. H. Kiaa, Jr., page 3 (V-602)
any county treasurer shall not exceed
Two Thousand Dollars ($2,000)annual-
ly; . . .
'(b) The CommissionersCourt Is
hereby authorized,vhen ln their judg-
ment the financial conditionof the coun-
ty and the needs of the county treasurer
justify the Increase, to enter an order
Increasing the compensationof the coun-
ty treasurer In an additionalamount not
to exceed twenty-fiveper cent (25%) of
the sum allowed under the lau for the
fiscal year of 1944, provided the total
compensationauthorizedunder the law for
the fiscal year 1944 did not exceed the
sum of Three Thousand, Six Hundred Dol-
lars ($3,600)."
Subalvl8lon (b) above quoted was enacted by
H. B; 258, Act8 of the 50th Legislature 1947, p. 52,
and became effective September 5, 1947 t90 day8 after
date of adjournment of the 50th Legislature].Attor-
ney General's Opinions Nos. V-231 and V-277.
therefore, only that portion of 8ubaivlslon (a
icle 3943 above quoted was applicable to Klebe
ty and It Is our opinion that the maximum compensation
of the county treasurer of Kleberg County for 1946 was
82,000. See Attorney General'8 Opinion Ko. V-13, a copy
of which Is enclosed.
In construing subdivision(b) of Article 3943
above quoted, this office held In Opinion No. V-231:
'In construing S. B. 123, Acts of
the 49th Legislature, (an act vhlch con-
tains practically the Identicalprovl-
slon8 of H. B. 258, Acts of the 50th Leg-
islature, but applicable to different of-
ficials) this Departmenthas conslstent-
ly held that where S. B. 123 Is applicable,
the Commissioners1Court Is authorized
when In their judgmentthe financial con-
dition of the county and the needs of the
officers justify the increase, to enter
an order raising the maximum compensation
allowed by law to an amount not exceeding
tventy-five (25%) per cent of the sum al-
Hon. J. H. Klaa, Jr., page 4 (V-602)
loved for the fiscal year 1944.
"Therefore,it Is the opinion df this
Department that upon the effective date of
Ii.B. 258, Acts of the 50th Legislature,
(90 days after adjournment)the Commlsslon-
ersI Court of Hutchinson County will be
authorized to Increase the compensationof
the County Treasurer of said County In an
additional amount not to exceed tventy-
five (25%) per cent of the maximum sum E&-
:rd unaep the law for the fiscal yeap
44; provided the total compensationauth-
orized under the law fop the fiscal year
1944 did not exceed $3600.00. In other
words, It allovs the CommlsslonersQCourt
to raise by tventy-five (25%) per cent the
maximum amount of lawful commissionsthe
county treasurer may retain. Any Increase
In compensationfor the year 1947, hovever,
must be in the same proportion as the bal-
ance of theyea* relates to the total an-
naul increase that may be made under II.B.
258."
Applying the principles announced In Oplnlon
No. V-231, the CommisslonersqCoUpt of Kleberg County
had the authority on September 5, 1947, to grant the
county treasurer an aaaitlonal increase In compensa-
tion not to exceed 25% of $2,000. Such increase, how-
ever, must have been In the same proportionas the bal-
ance of the year relates to the total annual increase
that may be made under subdivision(b) of Article 3943.
(117/365thsof $500.00). Therefore, the maximum com-
pensation of the county treasurer for the year 194
was between $2,000.00 and $2,160.27, ($2,000 plus 160.-
27 - 117/365ths of $500) depending upon the order, if
any, passed by the Commissioners'Court under the pro-
visions of subdivision (b) of Article 3943, V, C, S.
We quote the following from Harris County v.
Charlton, 243 S, W. 460, 464:
"Plaintiffin error, Harris county,
insists that both the county and school
funds should pay a part of the treasuPeP$s
salary In commissions,and that therefore
it IS entitled to recover and receive as
its own these commissionswrongfully col-
,:, I
Hon. J. H. Kldd, Jr., page 5 (v-602)
lected from the school fund.
"The commlsslonsaccrued to the bene-
fit of the county treasureras he handled
the various funds Intrusted to his care.
Under article 928 R, S. 1895, he was re-
quired to make reports to the county com-
mlsslonersl court at each regular term
thereof, but he was handling both the
funds of the county and of the available
school fund from his induction into office,
and he'was entitled to commissionsupon
the funds so handled as they were receiv-
ed and disbursed by him.
%hen his limit of $2.000 was reach-
ed In collecting and disbursing these
funds, in whatever month, then his right
to collect and retain further commission
from either fund ceased."
It was held in the case of Davenport v.
Eastland County, 94 Tex. 277, 60 S.W. 243, that the
amount of compensationof the County Treasurer where
he has served for a period short of one year Is to be
arrived at not by the amount of commissionsaccruing
during that period, but by apportionmentIn accordance
with the time of service.
Referring to the Davenport Case, the Commls-
slon of Appeals stated in the case of Tom Green County
v. Harper, 118 S,W.(2d) 306:
'To that question this Court made
answer that Davenport was entitled to
retain only that portion of the sum of
$2,000 which the time he served after
the expiration of his term bears to the
vhole year. The constructionof the
statutes there given and the reasoning
there employed, when applied to the facts
of the instant case, lead certainly to
but one conclusion,and that is that
Harper's estate was entitled to retain
only that ortion of the annual compen-
sation of 82,000 which he earned, and
that such amount bears the same ratio to
$2,009 that the timeserved bears to one
yeare
Hon. J. H. Kldd, page 6 (V-602)
Under the facts submitted and In view of the
foregoing authorities, the county treasurer of Kleberg
County was entitled to retain only 242/365ths of $2000
(by3 - December 31) or $1326.03 for the year 1946.
Since the County Treasurer served the entire year of
1947, he would be entitled to retain from $2,000 to
$2,160.27 depending upon the order, If any, passed by
the Commissioners' Court subsequent to the enactment
of H. B. 258, Acts of the 50th Legislature, authorlz-
lng the county treasurer to retain an additional amount
not to exceed twenty-five per cent of $2,000.
Therefore, it is our opinion that Kleberg Coun-
ty Is entitled to recover from the county treasurer all
sums retained b him which were In excess of the maximum
for the yea-19 1 6 and 1947 as above set out.
SUMMARY
The maximum compensation of the coun-
ty treasurer of Kleberg County for 1946 was
$2,000. Where the county treasurer was ap-
pointed on Ma 3, 1946, he was entitled to
retain only 292/363ths of $2,000 ($1326.03)
during the year 1946.
Subalvielon (b) of Article 3943, v. C.
S. (effective September 5, 1947) authorized
the Commlsslonersv Court to allow the county
treasurer to retain an additional amount not
to exceed twenty-five per cent of $2,000.
Such increase must be, however, In the same
proportion as the balance of the year relates
to the total annual Increase ($160.27). The
maximum compensation of the county treasurer
of Kleberg County for 1947 was from $2,000 to
$2160.27 depending on the order, if any, pass-
ed by the Commissioners' Court.
Kleberg County is entitled to recover
all commissions of the county treasurer re-
tained by him In excess of the above men-
tioned maximums.
Yours very truly,
APPROVED ATTORNEY GENERAL OF TEKAS
Untitled Texas Attorney General Opinion
Combined Opinion