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> OFFICE OF THE ATTORNEY GENERAL OF TEXAS
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- AUSTlN ;eiG.&F.i
IIALDC. MANN i -: . . .._..., .-_~..
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Eonorablr P. Y. Trinbls, First Asslatant
State Su~~rintrnilrnt al Fubllo Inrtruction
Austin, Teass
smar sir:
In your latter of 0
our opini0a on the roil0lrin~
,A
d or mst04s or any oity 0r
torn or any indrprndrnt rob001 dhtrlot mar
lmolo~g ruuerlntacdent, prlnolpal, traohsr,
J
Bonorabla T. 3. Trimbla, Flrat Assistant - raea 2
or othar arsautiva ofticarr ln the sohoola
tharaln for a tarn act to aloacd thraa yearI,
prorldad that tho Board ct Trurtaar OS an
indapaadant school dlstrlot mhloh had a
rcholaatla population of 5,000 or acre ln
tha last pracrding soholastlc gesr may E-
& & auparlntro%un t, principal, tarchsr,
or other axsoutirtr offlCtr6 in ths sohools
tkicraln for a tara not tc lxoaad fire mars.
mlnatln.~ the contmct.- 4Ctt 1905,si. 263;
?.cts 1923, F.-dots 1930, blat La&,
5th c. c., p. 123, ah, 8, 66~. 1.’ (t’ndar-
acorlw oura. )
tcdar the rordlng of said Artlala 27ei,lt la
olssr that tha duty of amploylat: an lndspaedont solmol
district cuperlntandant 1s teEtad in tha district bosrrl
or truotat6, and that this t.~plOy~tnt is ConsPnPated by
oontraot. Tha ruparIntandant~a right8 era 6t666UXUd rolaly
by tha taraa of his oontrsct CZ lmploymant; tha rtlttIoa-
rhlp 16 punly oontrllotuel. lilt poaltlcn Ir that of an
lmployaa, ratting on th e coatract cr l rqloyzaant, anG not
that of a public otfloar. ‘&oh ‘I. Balyaa 236 ff. Jf.
35s. 75 A. L. 8. 13471 Cluna Y. Sohool D&lot, 166 & oi.
11, 6 A. L. R. 736;Eaath Y. Jo&mm 15 8. f. 9801Stata
ax ral Lamallan Y. Snlth, 69 Eir ‘6’. li4; Attorney Qaoaral
OplnIoa 80. o-4020. Although the66 casas doal with tha
laploysant of pub110 rohool 6aaohara and lohool prinolpals,
that lra lubmlttad 68 prasantln& prlnoiplaa of 1tW eppll-
aabla to the lelploymnt or an lndtprndtnt aohoul dlrtrlot
auparlntandant. A public otfloa la lonathlne Yary dlf-
farant froa a pub110 cootraot. 31 Tax. Jur., p. 324.
at oonoluda from that@ aothorltlaa that a rup-
lrlotandant of an Indapan4ant rohool district In not an
offloar within the =aaalAg 0r Artlcla XVI, iiaotloa 40,
CoAatltutlon of Taxer.
c .-
Bonorablr T. X. Trlsblr, FIrat Aasiatrnt -
Artlclo 2779, Vanon' Annotatd
rrada ee followa:
!‘Selsi trueteas (Indapendr~t rohool district
truustras)@hall asrt within tmnty days after
tha &iCtiGn, 2: as 8OOll thWO4fter Da ir PO&
8Ibls, for the purpors cl organizing. .i63Mjor-
ity ot mid board shall oonstltute 4 puorua to
do buelnaas. l’hap &all choone Srom their nu-
ber 4 praaI8snt, nnd ttsg shall abcos4 Q 444ra-
tnry, e trea6uror. aesesso~ GiEFtor oi
tax68, end other naawmr~ 0’ilTTcars and coTZlt-
fser TEaYiTE, p. 263." 7iEXZZorIq~ ours,)
brtlole 2791, Varnon’r .Qmotatod Civil Stzxtut44
provldaa, in pet,35 followst
Vbs distrlot tax aemaaor and 4olleotor
shall hare the aa?14 power and ahsll prtorm
the Sam duties with rrfsrrnoe to the e#ma6-
Esnt and collaotlon of tars4 for f‘rar school
rurposrs thet are confarred by 14% upon th4
city aar4hall of Incorpor4trd town8 or rll-
14e44, end ha ehall recrirs suah aoapnrr-
tlon for his srmiars a4 the b04rd Of tMllta8a
sey allow, aroapt lu olt$a4 or towna protluad
f0r, not t0 4~~44d SOUS p4r 80nt or tb rth014'
amountor texse roc41~4d by him. I34 rhrll
&it4 bond in double th4 l8tiraatrd 4aOunt of
tsrsa cotlllzg annublly Into his handr, pryabla
to and to b4 spprorud by thr prraidrat ol the
board, conditioned for the faithful dlecbrge
of hlr dntlas, and that he Ml1 ~1 ov8r to
the trsaaursr of the board all funds 403&a%
into his hands by virtur of hk: tticc 44 much
estaaosor sad oolleator . . . At)4.. ~;~1905, pb
263t Aotr 1923, 2nd C. IS., p. 76;*‘-
848
honorable l’. ?A. Triable, FirEt :sslrtoot - piqe 4
The abovr pertlnrnt stetutos FrovIGe for the ap-
pointment of 8 dlstrlot tax emmssor and collector, fla
tha ofilolal duties to ba parforned by bin ee sn OfiiOlT,
fix his oom lnsetlon and lIkeulsc provide for an officio1
bond for a4 f d officer.
In thr ooae of Frultt v. Glen loose Indrpondrnt
School i)lstrlct 3. 1, (Cozv. Ppp.) 84 $. X. (2d) lOG4,
it wac bald that ths ofrlco cf tsr colleotor ior an lndr-
pendant schocl dlrtrlct NRI~me cf rmohmont rithin the
scoy;e OS Artlole Xvi, sec. I$, Corstltutlon of Tciea. See
5150 %rtIn v. 0randvIar.- 266 2. ;i. 607; Taylor I. Lirew-
star County, 144 5. :‘~. ($I!) 314; Attorney Cenercl Cplnion
Go. O-4663 vhloh held that ri t*x aaeessor-oollactor for
an Iudryendect aohocl dletrlct is suob sn officer ED ~~46
rlthln the acoy:e of Article XVI, &SC. 14, Constitution of
Teaar.
It follow, therefore, that tba Constltutlonel
~rovlslcr, relative to dcuble office holdlw. Is not 8:pll-
oable.
In view of the forsgoing statutes end authorltlee,
it 18 our opinion that 8 8uperIut8ndent Of an ladspendrnt
sohool district oay carve legally aa the tax easesaor-
oollaator for that ~ohool dlstrlot. Thtis. wo are In aooord
with (I foraer oplnlon or the dapaxtnant to tho Lame rthct,
datrd tirch 26, 1920 end sddrresrd tt Klsa Ann14 Wabb
Elanton, St8ta SuperI ntendrnt of fublla Xmtruatlon.
Pours very truly
&7?2L.&x-
Cheater 3. Ollleon
Aaslatsnt
Untitled Texas Attorney General Opinion
Combined Opinion