OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable C, ii,
County Attorney
Kotley county
Ilatador, Texas
Dear Sir: Opinion No. O-7349
Ro:
"L
*The Tax Colleator
like to appbint
ge of her duties
Collector, enter
of office as Tax
office of County Treas-
tion involves the construction of Article
ich, with certain exceptions not here
Wo person shall hold or exeraiee, at the
~me tixie, more than on0 civil office of emOlU-
nent . . . .*
.
577’
Honorable 0. W. Horrid, Page 2
In the case of Kirnbrough v, Barnett, 93 Tex. 310,
5i S. Wr 122, ous Su~relae Court saidr
Vuiilic office is the right, authority, and
duty created and conferred by law by %iiich, for
a given perioci @ither fixed by law or enduring at
the pleasure of the creating powm, an individual
is invested with eorae portion of the sovereign
functions of the $overnment to b:> exercised by hirJ
for the bonefit OP the public.*
There aan be AQ qiwstioil that the position of County
Treasurer is a aivir offietn of molument. Section l+,J+
of
Article XVX of th* Coribt~tutlon provides for such office in
title followirl& terra6I
*The Le islature &hall prescribe the duties
and provldo 8of the OleUtiOA the qualified
voters of each county in this 3 tate, of a county
treasurer 6.. , . who shall have an office at the
oountp seat, and hold their off&es-for two years,
and until theirs suacesaors are qualified crud shall
A
have sueh compensation as nay be provide by la~.~
The Legislature prescribed ths~dutiea of such office
in Title 36, R.C $3,
It Is nettled that deputy sheriffs and deputy count
alarks are public offioers of this State. Dongea v. Beall; Y
s. W. 2d 5311 Sttite V. Brooks, 42 Tex. 62i Townea v. Harris,
13 Tex, 5071 f:urray v. State, 67 8, Vi, 2d 274. Tkis office has
reviouely held iA Opinion No+ O-4963 that a deputy constable
Pikewise Is a public officer of th% State. By a parity of
reaeoning and after consideration of Article 7252, the ArtW.e
under which $e@y asaeseofa and aolleators are a?riointed we,feel
that a deputy assessor and collector Is also a public officer,
and that he holds a civil. office of eazolument under this State.
Article 7252 providea, in part:
Y!ZaohAsreasor and Colbator of Taxes may ap-
point one or nore deputies to amSet hail in the
aeseement Andycollection of taxes, and nay rquire
such bond fron the person m a.::xdnted, aa he deem
neatmary for hia fndemityj and the Asse.saor and
Collector of Taxes ahall. in all cases be liable end
accountable for the proceedinv aad misgonduct
in office of hle’,~deputiee~ an8 the deputies appoint-
6d in aooordance tith the orovisions of this Art;iclr
shall do and perfow al.1 the duties imposed and fo.-
qpired by law of Amessors and Col.lect.xs .of ‘i&m j
and all rots of maoh deputiee done in confomlty with
law rhall, be ae binding and valid as if tine by the
A&W&MIT ami Colleator of Tmcea in pereonr , . .”
Zt hollow that the County Treasurer my not elao
eerve ae (LDeputy Tax Collector.
Your6 very truly
I