OFFICE OF I-NE ATTORNEYGENERAL OF TEXAS
AUSTIN
Zkmarable C. G. Ewndenhall
colultyfullutor
Chambers fkmty
Anahuao, Texas
Dear Sir:
Your request for 8Il I rooaived and oarc
N4 consideredby thin D uoto troa your re-
puert a0 followa:
eolleetormform
001.LB0tod,rhiell
wo have bee or more than throw
1leotsr i8 nm
hat ta*rm L8 no
ke thl8 kind or
born aet by the Commir-
r the varioae funds af the Gounty.
submit varlour StetutO8 that VI0
ring u;~onthe authority of eueh
are sot forth UQOR this f0rai:
*'Arti 7280 - Wnthly reports of Tax Colleotor
7261 - Dutier of County Clerk and Tax Col-
lerotor- aa wnoadad that Auditor
perrOrEI8the dutfsm of the Clerk.
Eon. C. G, Kendsnhall, page 8
7win - Dutias of Asasmsor-Colbotor rbg8rding sink-
ing fund tax rat88 8tO.
1661 - Caners1 Dutire of County Auditor
1664 - Auditor to bXUllhb report8
1656 - Auditor t0 pre8Oribb Forma, r&d88 et0.
1657 - Dspoaittr- with County Treasurer
1676 - County Clerk rblievbd o? duti88, whbr8 llkb
dUtlb8 ail.8 imposed UQOn COlUityAuditor
"Of oour88 w8 arbmit any othbr artiols In th8
Statut88 that mty have a bearing upon
. thi8 question:
0 *If there 18 no law rbpuiring a Tax ~OlleotOr
to report hi8 oollections in aooordanoewith TsarRater
88 net by ,thb COEUli68iOllbr’8 court, (but Oan r8pOrt
them in total8 aooording to tha way thbp appbar upon
the tar roll8), u4.d thb County Auditor aotlq under
Artlole 1666 have the authority to require a rrport to
be mada, oonforming fully to eald Tax Ratbe, and ii he
does, what Law Is available Sor enforaenmnt thenot.' "
We have oarbiully oonaiderbd th8 8tatutes ref8rITbdto by
you, and we have bbbn unabb ta tlnd any etatutb roqulringthb
tax oollsotor to report hi8 eolleotions in aooordano8 with tu
rate8 as set by thb oommiesionera' court.
Howbvsr,
Artiolb 1666, %1rnon~8 Annotated %1x88 Civil
Statutbll,vb8t8 broad powsrb in thb OOUnty auditor tith rbfbr8WJb
to the mutter Inquired about. The atatut8 dealare
*He shall pr88oribe and preparb the foras to
be ussd by all psrmns In the oollaetfon of oounty
reVenw8, funds, fees an8 all othrr moneyI, and thb
mode and manner of keeping and stating their aoeouut8,
and the time, mode and manner of making their rbportr
to the auditor, aleo thb mode and manner of maklng
thbir annual report of offiob febs ooZleotbd and diS-
bursed, and the amount refunded to the county in ax-
ObBO of thobb allowed under th8 general fee bill law.
Be bhall have power to adopt and 8nforOb such regula-
tions not lnoonslatbnt with the con8titution and law@,
as he may deem eseential to the spbbdy and proper
oolleotion, ohbcklng and aooounting of the XWJbNb8
and other tundb and fees belonging to the oounty.'
Hon. C. G. Uandenhall, page 3
It is our opinion that the county auditor has the authorfty
under hrticle 1858, aupra, to demand the report inquired about.
Tha auditor has the power to adopt and enioroe regulations not
inconsistent -4th the Constitution and laws under the statute,
but 110speclfia method of enforcement is provided.
very tNly your8
ATTOmY GlCXSUU 03''W&G3
By z33tv~*.
'Win.J. Banning
AsaiatUit