OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
EIonorableSE.P. EO~II, Jr.
county kudltor
#aller County
Eemp~toad, Texnls
Denr 8lr:
“L. The Auditor*8lutb o r ityrO@irdiW the ti-,
mod., and manner of mak%ry reporta to the w4ltor by
county offloor* who oolleot or reoeitr money8, revenuee,
oto.
62
Ronorable xi. P. ?!erms, Jr., Paga 8
“3. Xbethar the County Auditor has power
to adopt an4 enroroe suoh regulations not lnaon-
:~ist.ant with the Constitution and lawn, as he may
deen: eeaential to the speedy and proper collectlon,
cheaking, and aocounting of the revenues end other
fun48 md ieea belcnglng to the county.
“4. Whether County Treasurer oan lawfully pay
money out of the County Troawry either for oommls-
alone due herself or for prinolpel and Interest py-
aenta in bonds (except In pursuanae of a oertiiloate
or warrsnt from aone cffioer authorized by law to issue
the samo. ( (Art. 1713).
-‘S.AUditGrs authority to require trramrer to
subalt a detailed monthly report to him, to be in turn
eubmftted to the Comlsslonrrs~ Court. Is not idma
to make euch reports by Treasurer a violation of the
law7
“6. The legality or paying rent for offloe of
Treasurer, this office bei- aorom the street frola
Court House in privately mm04 bullding. This bullb-
ing oonslste OS two rooms, one or whloh is dedlaated
for treaeursFs offices, an4 the other room being used
by Treasurer for &n abstract otflce whloh is operate4
by Treaeurer.
qhougiz this county pays part or Treasurers offloc
rent, it furnishes ofmes to County Agent, 014 Age As-
airtance worker, AAA, and W. P. A. Lunoh Room 8upervi8or,
in the Court Fouse or its annex,
“The facts are that County Treasurer dedloatee most
3f ssrvlass to abstaaot office and doss not want orfioe
In Court Souse, but wanto us to pay part of rent of
Abstract orrlce.-
As etated in Texas Jurisprudenoe, Voluaie 11, Wge
ml, “T,he general duties of the ruGlt.or are to keep an over-
sight of all the officers of the oounty, . . . who a&y be au-
thorized or required to reaelve or oolleot money for the use
of or belonging to the oounty, and to see to the &riot en-
foraement cf the law governing county financea. core epaoifi-
celly, it is his duty to examine r.coount.6 and reports, oount
cash, presarlbs forms and rules to be use4 in the oolleotton
63
Honorable K. P. Hermr, Jr., Page 3
of county revenuee and reaelvs bids for material an4 aup-
plieE* Re 1s required to keep enumerated aocounte, make
quarterly and annual. financial reports to the aotieeionera*
court, and must prepare the annual budget. The aounty audit-
or elao ererolsea oontrol over the flnanoes of improvement
diatrfcts of varfoun klndta.
*The auditor exerolsea control over and haa the
ouatody of the reoords, peper8 of his orrloe, an4 auppllea
the oomlaalonera* oourt with auoh lnrormatlon oonoernlng
the arfaira of the oounty aa will enable that body Properly
and effloiently to dlaoharge its duties . . . .*
Artiole 1436, Vernon*s Annotated 01~11 Statutea,
read8 a a. r0110wa:
“He shall presorlbe an4 prepare the lorats to
be used by all persona in the oolleotion of oounty
revenues, funds, reee an4 all other moneys and the
mode en4 manner of keeplag an4 atatlng thejr aooounta,
an4 the time, mode and manner of making their reporta
to the auditor, also the mode an4 manner of making
their annual report of office feea oolleoted an4 dla-
burned, an4 the amount refunded to the county in ex-
oecI8 of those allowed under the general fee bill law.
He &all have power to adopt and eaforoa auoh regula-
tiona aot inconsistent with the oonstitution an4 lara,
aa he may deem eeaentlal to the speedy and proPar col-
leotlon, oheokiag an4 aooouatlng of the revenuea an4
other funds and feea belonging to the oounty.W
Pour first three questions, quote4 above, are 80 un-
limIted an4 broad that we oan anawsr them in a general aienner
only. Artiole 1056, mpa, requiree that the oounty auditor
ahall preaorlbe and prepare the forms to be ueed by all Rer-
lona in the collection of oounty revenuea, f’undo, fee8 and all
other moneys. Thle atatute further requires the oounty auditor
to prescribe the mode and menner of keeping an4 stating their
saoounts and the time, mode and manner of making their reports
to the auditor, also the mode an4 manner of m&in& their annual
rapol’t of office fees aolleoted an4 disbursed, end the aaiount
refunded to the oounty In exoeee of those allowed under the
gensrsl ree lew. This statute further provide8 that the oounty
auditor shall have the power to adopt and anforoe auoh reguti-
tione not lncoaeistent with ,the oonrtltution an4 laws, aa he
mey deen essential to the speedy and proplar oolleotian, aheoklng
Bonorable W. k. Emme, Jr., Fme4 C
na acoountlng or the r4r4nu48 and other rm8 and r04e be-
! ongfng to the oo!lzltp.
-:'e havr anwarred your fir6t thr44 qubstions in the
preOa8lng paragraph, end now aonsider your fourth qu44tIon.
Art1010 1713, Vbrnon'a .m0t4t4a clrll Statutea, 3rorld44;
"The aounty trraeumr 4hall not psy any money
out 0r th4 aounty tr4aeuq 4ra4pt in purruanar 0r
a 04rtirioat4 or warrant rrom ran4 orriO4r authorized
by law to 188~4 th4 eam4; and, ii euoh tr44eur4r shall
bar4 any doubt or th4 14g4llty or proprl4ty or any
ordrr, 440~44, O4rtlrlaat4, or warrant prreentad to
him ror payei4nt, he shall not p4y th4 ema4, but shall
mak4.rsport thw4of to th4 oommleelon4ra* 4ourt ror
their aoneldwetion and Uir4ation.w
It has b44n hsld in th4 4ae44 of Colll4r v. I%aoook,
54 s. vi. 1085, 064 1. Frobo484 86 8. IT. 688 and othsr an844
that thle etatut do48 not appiy to eohool rund8, 4~33 r0r th4
purpoe44 of this opinion sohool funds are not aoneitl~md. In
th4 0484 Or tTU4048 CoUaty 0. Oue84U, 21s S. Ji. 725, it ~44 h4ld
that thle art1414 151~48 the tr44eur.r no dleor4tlon to mke p4y-
m4nte without b4lng authorlsbd by 08rtlflOat4 or *nszxnt, nnd
that h4 le llabl4 for so doing, r4gardleee or custom wbrrby th4
oounty troeeursr paid alaime without first obtalnhg warrants or
outiri44t48. How474r, this holdln$ was r4vereeb in th4 0484
0r ouae4tt v. xu404r county, es5 8. w. 667, wherein It *Is hsld
that pa-nte by 4 oounty tr4aeurrr ior th4 b4mflt and purp0848
or ths aounty fn pur4uanao of his oapaoity aa puraha8lng agent,
m4dr u&r an order of th4 Oo119188lm4re~ aourt or upon th4
r4quleltion 0r th4 aounty judg4 OF 60mml.4810n4~, lnstsad 0r in
pureuano4 or aertlrlaat4e or werrant4, 6UOh paynrsnte ~w4r4 prop4r
ar4dlte in ravor ot tha treasurer If therbaft4r In hu4 ooure4
th4y are approved and ratlfi4d by th4 00e8deBl0Mr4* oourt,
th4 payr4nte bcdng euah as w4r4 within th4 pOw4r of th4 Oanaale-
8lon4re~ oourt to dlr4Ot, notwithstanding th4 artiole provided
that th4 aounty tr4aeur4r eh411 not pey out any mossy crxospt In
pur4u4na4 or 04rtiriO4t44 or warrants. Th4r4ror4, It is our
opinion that unl4ee th4 oounty tr4aeur4r and uommi4elen4r4*
oourt or the county judge have acted ln the eiannar 44 above
stated, the county tr44eur4r oenn4t lawfully pay money out Or
the Oounty tr4aaury 4ither ror oo15Ieei0ne due htasslf or r0r
prlnclpal and interest peyamnte on bonds, without first obtain-
ing warrants or aertlriaetse ee r4qulr4d by nrtlol4 17l3, eupre.
Bonorable .:. P. Herm4, Jr., Peg4 5
In reply to your rirth quentlon, your att4ntlon 18
directed to Art1014 1711, Vdrnon'e Annotated Civil Statut46,
which provides:
"R: shall render a d4tailad report at every
regular tern tha commiseicner4'
of court of his
county of all the moneys received end dlsburead by
him, of all d4bts due to and from his aounty, end
of all othar prooeedlngs In him oirlccs,and shall
exhibit to said oourt at 4very such tarm all his
books and aoaounta for th4lr lnepeotlon and all
vouchers r4latin$ to the emm4, to be audlt4d and
allow4d.n
Vi4 have b44n unable to find eny 4tatutee mqulrlng
the aounty treasurer to submit a d4tall4d monthly rsport to
the oounty auditor, to be la turn submittedto the CoWa-
4lon4re’ Court. It is apparent that under ths above mentioned
etatut (Art1014 1711) tha oounty treasurer le requlrsd to
ipaks a detall4d rsport at sv4ry regular term of th4 Coeunie-
slonars' Court of his county ea s4t out in said etatut4, It
is our opinion that if the uounty Measurer oompll4a vrlth.Ar-
tic14 1711, supre, th4 county auditor aennot require him to
rubmit a detailed monthly rsport to him, to b4 in turn eub-
mitt46 to the Commlaeionsre' Court. Rowever, under th4 broad
powers conferred upon the Auditors by Artiol4 1650, ths Auditor
may r4qulra th4 oounty tr4aeurer to rurnish him a aopy of hla
lponthly report before ths sane ia fil44 with or prrs4ntrd to
the Oommleelon4ra~ Court.
In anew4r to your sixth question, w4 call your att4n-
tlon to Artial48 16O3 and 1605, Varnon*e Annotated Clvll Stat-
ut4s. Artiols 1603 provides:
*Ths county commI8eIon4re* oourt of seah aounty,
aa soon as praotioable after th4 4etabllsha4nt of a
oounty s4et, or after its removal rrom on4 plaoe to
anoth4r, shell provide a court houa4 and jell for ths
oounty, end offi ior county Ofiio4r8 et 4uoh 4OUnty
a4et and ksap ths earn4 in good rBpalr.*
Art1014 1605 prvvid48, ln part, that:
"The coJnty judge, sheriff, ol4rke of ths district,
and of the aounty aourt4, oounty tr4a4ur4r, aea44eor or
taxds, colleotor 0r taxes, oounty aurvryor end oounty
Eonorablca 5. P. Hems, Jr., Page 6
ettorney of ths eeveral count144 of this Stat4 shall
k44p their offlcsa at the county eeata of th4lr r4-
spaotlve countl44, . . ."
Section 1 of Art1014 3S99b, Vernon's mnotat4d Clvll
Statutas, provides, In pa&as Pollows:
"Them shell be allow44 to County Judges, Clerks
or the Dletrlot snd Gounty Courta, sh4rlrre, county
Tr4aeur4re, Tax Aeeeesore and Coll4otora. arah books, \
stationery, lnaludlng blank ball bonds and blank mm-
plaints, and oillo iurnlturo as may b4 n4areeary ior ~~--~.-__~ Ii
th4lr 0rri044, to be paid ror on th4 ora4r or th4 com-
afeelon4ra~ aourt out or th4 County Tmaaury$ and
eultable ofr1048 shell also be provided by the aommie-
elon4re~ court for eel4 oirlarre at ths 4xpme4 of th4
oounty. . . .*
It will be not44 that the abov4 msntloard etmtut4e
40 not require that th4 aounty Ottlo4re -44 th4xMn ahal&
keap their orrla~e in the aourthouea, but only requlree th&
euoh ofrlorre ehmll k44p th4lr r4ep4atlv4 oSil448 at th4
oounty seat and that such oifio44 shall b4 provld4d by th4 Coa-
tieeion4ra1 Court for eald county ofilcere as named In th4
etatut at th4 expsnee ot the oounty. Th4r4ror4, you ar4
reep4otrully advlasd that It la our opinion that It is th4
duty or th4 aoemleeion4re~ oourt to furnish the County Tr468-
urer an offloe at the oounty esat whether inthe oourthouee
or not, and that the expenee or rurr&ehingeuah ortio4 must
b4 paid by ths oounty. wh4r4 the County Treasury has on ab-
etraot orrio In aonn4atlon with 'th4 tredeur4r*s of2lw and
wh4ra It la nao4eeary to h4v4 eddiblonal ofrIo spa04 rOZ! th4
abstract olflcs, w4 ace ol the opinion that th4 county oannot
14gally pay the ofrlo4 r4nt ror th4 abstract orriaa. How4v4r,
me above atat4d, it le the duty at th4 comieleelonere~ oourt
to provide the County Treasurer with an ottlo for that pur-
porn4 and It Is within th4 dIeor4tlon of th4 comn~eeion4re*
aourt to 44tenuin4 what portion 0r the orrlc4 rent th4 county
will pay wh4re the two oSilo4e era tog4ther es in th4 oar4
under consldsratlon.
This answer Ia pr4dloeted upon the aesuoiptlon that
there Is no available otiloo in the aourthoua4 for th4 County
Treasurer. How4v4r, If there 18 an avallab14 ofiioe In th4
oourthoue4 and the Treeeur4r does not 44aIr4 to us4 the 4aI44,
but pr4r4re an off104 outeldo the oourthous4 then th4 OoUty
.
,. .-.
6:
Honorable W. P. Herms, Jr., Page 7
would not be liable for any offloe rent whatsoever.
This opinion 1s not to be conetrued a8 holdlag
that the County Treasurer has the right to maintain an4 oon-
4uot an abstraot 0rri0e In hla orriO in the courthouse in
conmotion with the Treaaurer*s offlce.
Trusting that the foregoing rully anawer8 your ln-
qulry , we are
Your6 very tNly
AT!f’ORNEYQaYERAL OF TEXAS
B,wuL
Ar4al.l Willlams
Aarlatant
AIRaBBE
Untitled Texas Attorney General Opinion
Combined Opinion