.
5;
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
la quertlonr.
pt or your reoent ooa-
~ltation. Alt on. rhloh we are direate
to r&la. unemr 11 8tatut.w of Terar,
&;O25,lnamuoh a your oounty nerd in
maid artlola, lred about ml@ lerlourl~
* oounty’l) aftnirr, we are
na under ruoh olrouastaaow.
lrrl with
n6tb r fo r m1p a r t.,
8 u8 sor eonrenioneo lB anmlor-
to tb 1940 rodoral Conmm, other .thn tb pwpo8or
and UMIP rtlpul~tea la Artlolo lo=, rapm.
.8(B) It La y UBderrtaBdlq of the 8trtut.r
rrlat~ to the pour?8 @itea Dirtriot Jo&m to loloot
ana qapolat rudltorr to rl41t1a@ eoaBt~,tlBonoer,
that rueh sot oa t& part ot Dlltrlot fad@8 ha& to
bo proUo8t.d b y l ruoolutloo lz oWr of the Comia-
llonora* Co u r oft tba oountl dorlring the audit ot
oouirtlo, airrotod thcroby, doll p’rrrd by raid Comnlr-
8ionmra@ Curt and mlnuter urdo ct tholr rotlon and
oortitled to the Dlrtrlot Judas,of tho Dirtrlot 1~
rhloh jurlrdlctlon 18 hcd. 18 thI8 oorrtoti
“(8)frioa County Co.-,918810nar8t Court
duly pa88td 8 rwsule
at meetla~ 0r raid oourt,
. r080iution 820me. t ntct88ltt ror hailng aa
uoOouptiIingOr their XWOOrd8 Of tillOiriOO8 08 We
udrrrtaad we8 prororibed bf ~.rtlolo 1641, CiV.
dtictUtO8Oi 19eb. VI* advertised for bid8 f0 bo
uub;littrd8t our IlbItre&llRr SWetillC ld UpOn
receipt of @~VOrul bId8, let the OOntrclOtt0 the
lowest bidder, all ot raid kld8 OOitk6 ftan Certi-
t$;,,“bdU; nOOOUfltant8 Of .0x38. Did Wt OOllfOTIB
"(4) IIhthe ia Of thI8, the DI8triCt h&d@
of thlr DI8trICt ordora another audit, Did he bar@
any authority of law Sor hi8 aotioa?
"The fact that tbi8 oounty hs8 no County At-
torney, or County Auditor, and thlr harlag boon a
oontrorrr8lal quettlon for orno months, I, 68 County
Judge of IrIm County, %x38, will apprtoiLte four
~. handing down,an opin$oa oa th:r ratter, If at all
po88iblr, whloh ~111 reach ma not later than tha 11th
4s~ of ;;uroh, 1944.' ' l n
iirtlole184da, ROVi8ed Cl~il Sttit?te8 or %XY@, 1025,
proridea aa r0ii0w8 :
‘ThO OQUIMi88iOW8' OOtUt Of My OOUIkty
under twenty-five thourand population aoeordlng to
the h8t 'Jnlted stStO8 oen8u8 may 4zkO M arranm-
meat or agtt3xit with one or 2oro other oountirr
whereby all oountitr, prrtlcr to the lra%grzent
or agra*aeixt , may Jointly *fag1001and oom,unsata a
lwoial auditor or auditor8 for the DU?DOSO~ l~eol-
ii.6 in ,atioitr 1645 .md 1646. The-ob;mty o&ii-
rlonerr' oourt or every oounty urrrtt0d by thl8 arti-
01, pay hrrVe~JIsl;dltkfi30 :f-rli th0 bOO-i8Of th#
oounty, or any of tbr, at any time tky my darlre
whether ruoh arrun6ezwI t8 oan bo sudr with other
(Undtirscorineours)
1645, Of 8ll16 StatUt@8,
,,rtlclr rofrrr t0 the
,ppo13t;tl& or a0 uudltor in any Oounty h.2rIngl ~g u la tio n o f
,,@a0 lnhabltrat8, Or OtWr lOCOr dlng to thr pttoedIn~ Ttderal
cIn8~8, or hatln~ 8 tax wu0tion or rirt00n aillIOn doll;lr8
Or-gvcr, aooordinJ to th6 laartappro+d tax roll@, an& rat8
1J# f.lll Of oftic. 8d OOa~Olb8~tiOn.
ATtiOlt lb66 Of raid btstUtC8, provider a sathod
,wrrby an eudltor 0a.o be appointed In my oouotf not mentlorud
Ud rnumratrd In thr lb o vesoatlontd Art1010 lb48.
Both of thm mlt tbovm mMtioatd 8eiChB refer to
(br rppoI:rtmeat of a regular oounty auditor and not 8 Bpdal
<or a8 provided la ArtlOlo 1646a, aupm, thcmforo tb ro-
frpmte to them ia aaid .Utiol8 1646a 18 moarrin~l~~@.
In thI8 OO.?neOtiOnand in ordrr to olarlry thr
atenine oi 8rlid ,hiOle 16466, we will next hsrcorttr rat out
(he pertinent part8 0s nrt101. 1441 0s 8316 WttUt.8 and thrn
follow 8a.W hlth qUOtatiOIi8 f?Ola a letter of data ootober 8,
1931, written by the than Fir8t k88ictrQt .kttOrnty fhneral,
Bruce C. 3ryufit,to the XmorobLt 8. T. Bur;I@, County Attorney,
tbit8Vilh, TIXIPI.
Se14 drrtich 1841, protidtr, la g-rt, 08 ftlltwt:
"r&y Oom.dsuiOntr8 OOUFt, *bon in it8 Judg-
atOt an 1ngtrbtl-w publto ncceselty sxI8tr thermfor,
8hrL1 hire authority to ein?lOp 4 disintertrLrd, oom-
potsct I’d expert public aooountarrt to audit all or
any pert OS the boUiL8, rOOO?d@, or aOOOUnt8 of t&
~ollntlt8, Md 611 E.O”.&~tal Unit8 Of tht COMtf,
horpitai8, ?ars8 and other in8titUtiOQ8 Of the Oounty
isopt and nalntalned at pub110 oxgmxe, U8 well a8 for
all eatttrr relat!af. to or affeotIn6 the if8081 ai-
fair8 or the county. The rorolutlon prorIdIn8 for
ruoh audit shall rtCit0 the reu80118 and clrotraity
existing thermfor 8UCh l thct in the Judgront of @aid
oourt them rxietr ofrIoIalrPIr00nau0t, wiurui ofair-
rlon or ne~ll~snco In TOOOI’d8 and reports, mirapplloa-
tion, oonver8Ion or r0tOntiOn OS pub110 fUnd8, Callure
.- la h4.pinq 3caount8, InnklaR raportr rw5 accounting
far ,*ubAlo fur144 by any officer, went or 4o;loyo
of th% dlrtrlct, or pr,cinCt,
oounty iDC.hdit4 de-
p0sltorl48, und other public lnstitutlonr
horpltola,
~lntalccd for thb yubrlo bsnsiit, ocd at pubilo 4x-
pens@; Or tbut in the jU’%GS3t Of th8 03Wt, it 18
n4ouo89ry that it h:1~8 the lr*i~r~;ltttlon8ou$ht to ea-
etlc It to deteralne azd fir ~ropcr toproprl8tlon und
4rpnUlture ;)ubiiczcmC3~~
0r ~$“to 08ti8rtflhl
and I12
4 jurt and propar tax lryy.
._
The qUOfdlCn8 frOZ S:$id latter Of OCtObr 5, 1x1,
@ ~8,rOiiOW:
a*
* The -;.evlsc?d
l Clril Aatct44 xare adopted
at the r46ul.a scssian ot tka 30th iOel8litUT8, a*,d
b00~i 4:r4ctlv8 >e,zbcr lrt, 19Y:5., The iiev:asd
Civil d3tUt48 wcfb lnoludcd iA Oat bill, and the
;rroviS13&8 tbCr4,r -here ectireip 8C7 rirte and dir-
tinct rrom the ether :cte 0r rhe k4gul.:r *os:m of
tke &:Lthics.!ol;itwe.
*ob?tcr ib4, ..Ot8 of the i;4yiij~It ibselon
of the 29th ke!:iztsre, provided-for t.54 pubii-
cutiori of the EaYissd Cl911 ti::tulao,'t!sPer141
GOi28 Cr,dt!& Cod4 or Crlslnal -zocedure, ;r!\d then
provided t&t tke Ssretoor 8hculd a;ixlrt u lenper
Of 8ZiK~ri8008 and ,ablllty t0 ;ir0R3r% 801d VO1U?I48
tOr ,publlc4tioa,~8 dlrro:ed in raid .kOt. zicatlonl,
3, 4, b &cd 6 Of 8418 Chaatar tiIStrUCt8 the1uUy8r
80 ap?olated 38 to how he ehalirll &Wo;-‘lrs raid 8tiitUt48
ror ;ublicutlon. Th8S4 84CtiOn8 read, r48.7fXtiVCly,
LB rOilOW8:
"'240. 3. Y:her8clay article In ~.!I?G
or Codso lu8 b44n crgrezsly
iievlsed:.t:itutc8
rO~nl0d by tne ?bi?ty-Ahltb i.Cg?CktZ?J-"s
8aid 4rticla 8hail be o&tted ?roa said
~01~4, and ia 114% thereat, there 8h8ll
b4 in84rt4d e 8tSt8JcAt t0 the 4fr4Ot thdt
83:d artlcls h I8 6000 re?eo;rled, and ttc pqe
0r the aeaaion cicts ooot*inlac s&l repeal-
i!lg ItetUt8. -
q,80. 4. .ihmre 4ny artlclr in 8Giid
d@y:#ad dtatutO8 Or Cods8 85i1
hive been
.- 4,~cdsd sad r8-dcdt4d by the Zhlrty-n:nth
ugj8l~.ture, svltl articl8 8hdl b8 Omltt8d
aad the article a8 uS+Ad8& 8nd r8-•naOt86
ahall b8 in84rt4d in 118U thtrrof, with
Lid48 or rrrar43w rhorln6 the aat4 ai
th4 str(Ut4 by whloh raid 8fliCl4 wa8
adend8d, and th4 ~464 Or th8 84481011 Wt8
$a which 8ald ihitUt8 ti)Deet8.
‘y3eo. 5. Vhrn any art 1C18, ohe?ter,
or title or rilld Hcria44 Aitutc8 or
Cod.8 ha8 been mdlflcd br WI sot of 841d
iegl8latur4, but th4 82~18 18 not amended and
r8-.IlaOted,th8flraid article, chrptar, or
tit18 sheil b4 r4t:llncd In 84ld Yo1U.58, and
the sot rpodiiying t!I4 8h4l4 ehall b4 insert-
bd lmsedlatrly tartersuch article, chapter,
or t,ltlr,together rlth ,llkc note8 Qr rcfor-
bIlC88,~8 here Lwbafore prorldad.
"'S40. er Pull ecd aoctir~tc indicer to
8416 COi48 4lld tk4 h4Y144d -IstUt 6h*ll be
. ,, ;z, attached to each of 8al4 Codes and to the !ie-
.Yi84d ~t0tUtPI rCt8?4CtiY,ly. The 8U~rYi8Or
to Ba agpol:lted rhall hiire authority to oorreot
lYld4nt typxpaphlcal errtm .sidlnaccur~olc8
fOU3d ifl 8a14 iceYiZc4 &t,!t;ltel Cl:;&COd48.'
"31 Cha)t8r .o, 8OtS 2f the hogulnr 2088;Oa Of
the Leglal~turb, art:0188 1459a and' 459b were
30th
added to the 3OYi84d Civil 3tqt;lttSof 191 .
em.48
article8 war', brought formar 1n the ii4yii44 CiY11
statutes Of 1925 48 88rtiolr 1641.
63, .iCt8Or rho icrgul:lr
*dy CEdptcr .&8s~iOn
Or th4 39th i.46iPl.~tUS4, .,rtlc14 14590 w44 ad444 to
the ierlsrd clril dstUtr8 of 1911. Thlr artlclo
read8 a8 iOllOW8:
"'nrtlclo 14590. lb ooziilatIoncr8’0ourt
of any County ud4r tW4ntpriY8 thOU84Zdpp-
UhtiOll aOOordin6 t0 th4 148t 3nit4d .;t‘,tt,,,
542
oonaua nay
mia an arreng*.aentor aerttmnt
with one or more othtr oountiea rtereby all
oountiea, prrtlsa to the arrangelent or apgse-
Rant, soy folntly waploy and oosrmnaatr a
rpaolsl auditor or auditor8 for the -wpoaea
rpeolflrd in irtlclea
oounty oomalaalonrra’
aifrotad by thla artlcla may hste an audit
aid0 Of au thr bOOit Or the QOUOty, Or tiny
ot thea, at eat tlm thaf may dtain whether
luoh trrrngmtota oan ba mada with other
ooantlea or nOti provided the Clatrlct Judga
or grand Jury msy order bald audit if either
ao dealred.’
“Chapter 61 link8 up with Chapter 80, i&t8 of
thr 38th Leglalaturs, and the two together make a Oom-
plotod i=ot within thewelvte. Yt&lng In mind th.zt
nrtlcla 1841, iietleedClTIl im&utta or lQ25, eon-
taina both r&lclta 14590,and 1459b, aa crt-lttd by
Chapter 60, -eta of the HtgUlar &ssion of the 30th
LeglalJture, then it naturally folloxa that mrtlcla
14590, aa ortatd by Chpttr 63, itOt of the he-
ulcrrSeaalon of the 39th Ltglalaturc, Shoald hate
beta brou&t forward In the btrlstd Clrll Statut ta
by the attorney employed by the Governor under
Chapter 104, aupra, aa ;rrtlcle1641a sad not aa
1646a, aa waa done. Chy tha learned attorney who
dld thla work could h.?Teaadr such a mlataka la
dlfilcult of axplanatioa.
‘YOU will note in Article 164ba, 61 lt
appaara in the haviaad Clrll ~tatu:ta, th;t he
rarer8 to ~rtlclea lb45 and 1646 whrn it ahould h,iTe
referred to but a ring18 artlolr - 1641. .+aln, you
~111 note that Artlcla lb48a proridta that the OOP-
mlaalontra’ oourt of any county oi 25,000 populntlon,
aooordlng to th8 last United *tatoa otnsua, may make
QO arraagtmnt or agreailentwith jno or more oountlea,
whtrrby all oountloa, partlta to the agreement or
arraagsmmt ,amy Jolntlt employ uml aompeneate a
543
.fi IOU hat0 t&O ibViOO4 Ci?il OtdUtOO, JII
printod an4 diatrlbotrd by th State of Tqxar, before
yo u
a n4r llllxMlM BOW, yea 8111 we that
tha t+y
are mot outlflod to b7 the Saontar~ of Sta tel#
kin( an luot eogy or tho bill rhloh qa&t;~,~6la-
laturr and aa lpprorad by tbr OOTUllOr.
oauao of the ohaa&eamado ia the original bill by 68
etornoy looted by tha kT.MOr and.? tha autborltl
0r chpw “p 04.
With tha abOT0 lqlanatlona the quratlon#
lubdttrd by y~o sro rirplifiad, and oountf oom-
rlaalonua or oountiea undrr g$,OoO population may,
rlthar alonm or lo oonjtmctloa with other ooaatltr
rhloh hare n popuIatlo8 or loam than g&O00 in-
hbitmtr, uko aa arranpzontwhareby ther uy
lolatly employ aa4 ooopanasto l aperk auditor or
auditora t0r the puxpoarr rpoolfltd in Artlolo 1641.
Suoh an lditor la a
rntlrol dltJiaroat au
dltor v L 8e oi?loe ?a authorlWa uabr rrtl*lr8
lb46 lnd 1646 aad whofo.attirr are pxwaorlbo4 ia the
utlolar tollowl~.
Be oonaur with the oonelrulon8 MaObd dote.
AUO la our opinion lo. O-4988, or date January
*, 1943, whloh uaa ls rugud to Irioa Countr alao, it wa8 held
u followr,
l * l l lu o h ltatuto (1646a) lutborlso& aa
audit 0i oorrnty arrdn 4 tiruooOr in l ooonty
w0t 86,000 pogtiti08 ~00~ m 0rddu 0r tb ah-
triot &darn or grand #rp myr6108m of *hether or
not lua h
audit wa# arrlrod bl the ooarrlaalonetr~
oourt.”
GW oplnlona So. 0-4S33 nnd Ho. O-1137, held
~I,, .iocordoeoo with the WXt abOW l?MZitiOatd
O>illiOfl.
Ia tha light of the above, the answer to your wta-
tlon No. 1 la thut your oourrty being under twenty-fire t%sm+nd
gopuiatlon aooofdlng to thr last Ualtad Aat. Cenaua, asld
&lcle 16468 l9pllra a.?d rlther your graud jury or dirtrlct
#a a ma
go yo r duan audit io r luoh wrpoara.
Xi lou wan bl your qwatlon No. Z the ap$wlr,tlag
g,:f;;~;l~~;~ ptysmit oouaty oudltor nabor .,rtSol;U;64$,
, t en ysur undoratsd0ag ir oorreot,
pu leas, a# Uo Mat yrwJme from your
the aQpoi!:t-JtGt btter,
of a ‘polo1 auditor for the purpose8 aet out ln .,rticle1841,
aupra, w ,muat anawr your qucat~oa No. 8 la,the neeAtlvr and
attach herrto our O~lnloa No. P-4988, rrforrad to ~bovo, in
aupport of our holdlne.
cattgorloally pur
Uo cam&t ;ra(F*icir r;uoatlon go. 3
1.6we do not hit*4luiflcieat foot8 boforr us. Tha prorlaiona
of aald 2.rtlolr1641 ahould ba followcd~ carefully.
60 u3awer your c;uaatloab. 4 ia the afflr~ctlvt,
~36 oite our attdchd opinion No. O-4966 and alao Oplnlon Ko.
G-1127 rtrtrred to tS&tla, whloh we uttaoh hereto.
Eo~lng the vbovr fully anawtra your qutetlocs,
ve rosain
GJ fLfLLti.LN’
I
Robert L. Lsttlaorr, Jr.
.,salat.bnt