OFFICE OF THE ArCORNEY GENERAL OF TEXAS
Fonornble Fe P. Remlo, tr.
Coanty Auditor
3lller county
kqstend, Texas
Soor 31a
Eoue bwdEn of expn8e whloh it bears.
*In the rim 21~~00, reef3
r0r assess
are borne by the benerel Fund. Brm-Ii-=
t o aoqountlng
taxes
atandpint this erpx~~s ehould be borne by all thr
rim38 hi the pr020rtionatesm0m 0r tr.0 baaerit
reoelved by eaoh fudd. me ret38for oolleotloa of
4%;
.
mnorablo 9. P. Xerma, Jr., Pago 8
tares nro borne by all the funds. sinoe thr ool-
1oatorTduote hla rsos end de?oolta the raxnlnder
with thl County Tro-surer ror dlatrlbutlon by that
OttlOCir t0 all the rLUd8.
ThcrerorO, by tho sane token thnt oo6t ot ool-
leotine taxoa lo borne by ell tha runde thot rep-
oaivo bszsrit fron suoh oollaat~ona, why should not,
and why oen net, the ooet OS aasraslng taxeo be born.
/ by 011 those funds in&sad oil oharclng thst oont to
i ths General fund whloh moalves only a acurl ~ort;on
i or tte benefit?
, “Our prsasnt praotlos ia to advanoe the asaeooor
i run&owith wkloh to bear tbs ooet or noeaoalng, and
i IItthe end or the yoor, pay hln the ameren0e betwasn
mt4 due his ccd the amount advcnaea. This La taicen
1 iron the Geneml Tund, amountln~ in 1939 to !W3SS end
80x8 oentn. Is lt Lcqol for this (Lqount to bo ohor@
to $11 the rwaa aooorcin~ to .gooda3oounting pmotleot
*~lao, in roferenor to the paynent or our X8-
trlot Court re,~rter, a eldlar eltuotlon sxlats.
Ins salary la pnld from our General Fund. mom the
aooountlrq standpoint this ooet should be ohargetl to
th6 Jury Rml just as nuoh se the Tapmant or a Juror
C!hOUld
OOZI6rAVEith0 JUI?ymd, iOr both OOfItO (Ire
brinitaly cOUTt OOB t8 l 18 it legal to ohsrgb thlr
oost to ths Jury Food?*
Art1010 3933, Vernon*8 Annotated Clrll ntatutrr,
naar 08 r0ii0w28r
I
Wioh kxwmsor of taxse ahsL1 reosloa tho fol-
lowlnc ooqmnnation for his servioso whloh shall be
eetlzistad an the total value at tho ?ro?crty a~~~ensb4
OS followat For nsatatalng thw Stab and Cswtp Texo8
oa all au:8 ror ths first Two Xllllqn Dollcn (~2,000,030)
or leas, five (0) omts ror raol: On0 !?undred 3ollsrs
(:loo) or prfqorty tm~tmmd. On all RU:U in exoeno oi
'a;0 ::llLlon riollars (?2,000 000) and leae, than Fiw
Ellllon DoolLars (~3,000,00Oj, two mid One-hdr (lib) .‘,
osnta
_.__ ,_on .___
saoh-._0%
-A 3mlred
- . .._ . . . . DoUar8 ($lOO), - en4 4'.~
-.-- b~..~ -a- on---.all
Bonorablo WS P. Berma, Jr., Page S
two an4 one-fourth (2a) oents on eaoh One Run4red
~orlare ($lOO), provided,that la OOwtle6 lh whloh
the po~ulatlon doas not exooed twelve thounMb, five
hunersd (12,500) lnhabltantb, the mseneor shall re-
oelvo on all U~ZS ror the flrat Four xllllon Dollar8
(:4,000,000), tho aurnof five (S) oento for oaoh One
Hundred Dollars ($1001, aua on all 8umi above mmh
enaunt the iae shall he ~5 above stated, oar-hali of
the above oo3gonsatloh shall be pal4 by the State and
one-half by tho oounty; for aoaeeolng the tare@ 011 all
dralrm~o dlatrlots, rend Olotrlote, or other polltlool
subQlVlOlOnS or the oounty$ the Asaeesor shall be paid
ttpa-tltths ot one oent for eaoh Oae Numlrad Dollara
p;dog the aoseeredvalw of euoh blatrlotaor 8ub-
.
TrovldeU thnt in oountlea in whloh the populstlon
1s not more than rorty-two thOw4nd (43,000) nor lens
than forty-one t!-.ouaand,--fifty (41,050) inhabitants ao-
oordlrqto the reoedinz Wnlted States Census, the Tax
hasocmor &all te pal4 for assoaolng the’ tama, in all
dralnwe Motriota, road 4lstrlot.o or other polltloal
aubUlviulOns or the oounty, two (21 oanta ror eaoh on0
Hundred Dollara (X00 of tho aesesood value of auah
Uletrioto or subdlols 1ono# pm~lQoU furthor that swh
oon?oneatlon as le gnld to the imeasor ahoU be pro-
rata4 tmonr, the ~nrioua drainrice Ulotrlats, ma4 alo-
trloto an4 other ~olltlonl anbUlvlolonr or the oounty,
aooonllnr; to the value or the property .aeseoseU la
each Ulatrlot or othor politlonl aub4lvlalon, an4 for
assassing the poll tax, five (5) oento for aaoh poll,
whlo!i shall be paid by the State. The Comlselonere
court ehall allow the ASsoosor or Taroo auoh sum8 or
mney to be paid. ncmthly ?rm the CountyTreasury as
my be neoossary to pay for olerioal work, takingnmms~-
mnts and mklng out the tqx roll6 of the oounty, but
ouoh 0035 60 alloncd to be deduoted iron the amount al-
low&l tha AWQ3nOr by tho Cmlssloner8 flourt ahall
not oxoeod the omponsatlon that nay be due the oounfp
to hlxofor awosalng.
“It la rurtherhareby provide4 that rmn an4 after
Janwry 1, 1954, in the oouhtlss havlhg a pulatlon
of mre than rwenty t5ousan4 (70,000) &bltante aa-
oordlw to the last Dr*Oebl~ ?ed;ral b.*ol, tb* Tax
I
.
.
458
::;r.oruble :s. 1:. :1erzuJ, Jr,, Fnge 4
Colleotoz ehnll edvnncs to tho Tax ~.c,osnaor, out
of ?tota taxes colleoted by the “ax Colleotor, mueh
slms or r,oncy to be ;rlid ~.cokly, 40 my 56 mom-
ans'yta ;I?'t?.Q sa&r!ea 3S 8d(? Te: :,fi~t?~~Or,
but
SW;? EUZJ n>~ll not total, before t’s al:r,u%l tax
rolls ore subAtte4 by t&n to the COm?trol!.ar of
I ublic AC”OSnt.3, more In one yenr thor. 6!Vl 0r the
azti.?tt.s ior oald pear hereinafter ~mvldsd ror.
.
*In oountloa of t?-8 01~:~ last mant!3nca on
J:tnwr:r 1st or eoob year tk.o Anue53or0r ta.xao
c!:sll sub-J t to the Com?trollcr of Rrbllc ‘$xOUDt8
rnr. county m5.f tor an 0st:c:;nto of ntate roes for a10
seaalng tame for 0~14 soar, which, lf o;FroveJ by
said Coucty r.u/?ltor amI ~314 Cor;:tnller of i%bllo
Acooucto, e?!all authorize the payiwrt Out Or ztate
toxcs 3f t?;a aalarlnu in the aext paraaragti herein-
obovs frovlaeu; ~3: nt tt;e t 120 the ~r53e960r0r taxre,
subAt. b:!s tax roils each year, he ah011 be pal4 auoh
,/-Y belwoe due him from: the :tclte ES ahall be Eetenlned
by t!:o oalC Cor.?troolier of rublio Aoo ,unta ax3 County
AuCltor enc? auoh bole.-ce ohnll be :aid out of .Ytate
taxes ujon Theawarrant or the Comgtrollw of Publlo
:.coounts drawn upon t’:lo Tax ColLeotor.
‘It is not the pur,?ooe of thle Xot to ohnnge the
safssy or T8x Asomssors ae now fixed by law.*
krtlole 71t;la, Vimcon* Annotated Clrll Ztatutw,
?rsvlEer that:
Fcreaftor, G-xmaver the t-or48 *ecseeadr*, *mace-
twr of tficcn’, *oolleotor~ , *oolleotor of tares’, or
*tax oolleotor’, (4116uoctd, elgher 111 ?\rtiolo 71% to
7;29 lr.clur!va, of Tltilo 122 3r tt:o 1325 ?t?VlS4d !xvll
:tstutos Jr Tcxro, ! nol-;djr;s 011 nnezdnents thereto,
ns wcl? nn t>e revise4 ode of liZi, icclctC.!rs till
t,i:fmkn.-,ts, belr..4mwn a* 11-e 1-2.3;?evi3aa Clvll
"tat.Jtez,!of ICXl.:S, s5m sknll be o~?llofiihle t3 64
:.cz:. or.0
t!-~e .off:ae or ofrloer or aIif301;5or a,:4 colleot-
or or ttixati, n-C shall be no oonotrUO4 03 to naooznplfeh
~:.a ob:eot ar.!! ir.tent .9n4 00rcy out th0 >.:rpae or
‘:cotl ~0 14 ar.4 1.5 0r krtlcla 0, of t:,e ?L:ea conatltu-
tlon, BB‘tkc sar.0 wtib v.ondsd 311:?ovembcr 9, 1938.*
t
cl
m3onblo PI. PO ‘imnJ8, Jr., PaGo 8
It that the populctlm
is to be noted of mller
cow&y ia leas than 20,GOO inhabitanta aocordlnq to the
lest federnl OQRSCGfind t!:.a tax=oPsocGOr-COllCOtO~ iG OOXi-
;msotcd on a f40 bosln. In this concootlm, it ohould be
~o!nt.eE ov,t, t%t fats Cue the s~ses~or for his ssnioea 00
such nre not ;r.ylblb out of the ~enaml rune, but muoh fear
are payable out OS the t6ee of effiott.
Artiolc 3937 a~ccltloally prP?ldoe that:
* . . . Tha Co.mAnolwwmt~ Corlrt shall nllm
the a.momor of tame suoh 5u:~o mount due him for aemos1.r.l: tt,n bounty
tax of t!14!r oour?ty, to bo pnid out of the first r,onnp
rooeivo~! rrozi tke colleot~~r on the rollo or that yam.-
The above cuotsd povinio~ mGk68 ft ?e?feotly olser
where no ::may io eCvenc4C. out of the oounty treseury to th4
~.'GCX~OF"to 2-r tar olrrioel rmk, tnk!Tc U.~G@SS?lGntG fir.4
mk!riq out trio tax rolls or the oolintyw, wbloh the Co,mlo-
eiowro~ Court ie cuthdzed to do by hrtlole SW, t?xt the
86~~~1 rum for vlf?lch t?e ammsnmnt Is ~-(?a oech baar
thlir po,70rtl3nate purt Wthe coat of tnkiny t!la a:~BQf$U-
* :iCLtG ar!C nlridnr: out tho ter. rolla or tfb oountp, th:i6, for
I t'o rosaor, that onoh ooato er4 ">ald out or the rim noslop
: TooeivsCfret the oollcotor on the rolls %f trst yenr.*
PI
. ..e *flret cone*? r4celvoA* 1s mr.4:: 00ih0t4a for en&
belor?xlnc, to the ree~eotlve fund4 tar w!.loh ths eaacsemnt
Uaa :xiCa ,:%Ifor whloh tho amefmor I4 p&l a oom@eion
a0 ~rovldoe for in oslc Artlolo.
,-
460
mmroblr W. P. Rem, tr,, P8gi 6 .
I
I
To our mind, It in eqonllg olew tb~.t where aonet
in the trenoury to the dredlt or the generel fund ie edvanosd
to the aaso3sor. for the purpoeea enumerated la hrtlolr 3939,
t?.at said ~enerel fund should, to the extent of tmoh ndvanw-
ccnt, be r0k2burs4a *out 0r thb unit mom reoelvad from
the 00llcotor on the rolls ot tk8 -+T---daid
;*aar. Suad WllI
then hove borne lte proportionate pert of ~the aost 02 eeeee-
rant, beoruee the Vlrst noney reOeiYadm 1s a OompOaitOfund
proportionately oontrlbutsd to by all funde for abose
benefit the atmosozent xae tide. Thereforr, your iiS@ quoe-
tion18 res,?eothrlly nnowerrd in the 8ifiI'ZU3ti+ee .
hrtlolee326,Vemon*r hnnotatrdclvll Btatotaa,
reads na follonar
The offiolal ehorthencl reporter of eaoh
judlalal~diotrlot in thls Sata and the oftlola
aborthand reporter ot nny oouuty oourt, either
olvll or orlx.kc-1 In this Ttcto, shall rooelvea
- eal:.ry of tvio thoueand one huzdrod dollars per
annuz-, in &Cltlon to tho oomgonscitlon for tren-
eorlpt fees 88 p-ovldod for ln thie Aot. %ld
salory ehall bo peld nonthlg by the oomiseioa-
era’ oourt of the county, out ot tho ge.?erol
fund or the oounty, upon the oertlrioate or .the
dlatrlot judge.. rn judlolirl dlstrlota OP thlr
Stnte ooz2;iose1Iof two or more oountles said
ralerp ehnll be ;lold monthly by the oountlw or
tho distrlot le praportlon to the nu=bar of reekr
provided by inn for holffln~ oourt ia t.he reapma-
tlve oocntieo ln the dlatrlot; provldtd, that in
II dlotrlot w!:4;*eic in any oountp the tern map don-
tlnue until tke buslnocela dlapoesd or, eaoh
ocunty ahnll pny In pro;ortlonto the tlrie001.M
la aotually held ln sooh oounty,.
lialler
County 16 in the Oth Judloial Distriot,
Mloh 1s OOlll~OE04
ot rmr oo!:nt.~es. Artiolo 2326(d), Vor-
non'sAnnotated Clvll Stetutett, provldeathe nalary for the
oliiolol ckol%k:and rogorter In eeab judlolhl dlstrlot oom-
poml ot four oountlee in this State, whon the populntlon
of sala iour ooontlee tot,al in the agnrsgate, In exoem oi
135,000 popu~latlon aowrdlng to the last preoedlng FedwaX
cen9une nod waioh alono ooastltutbr on0 or taoro ~udloial dia.
Eonorable Ue P. Eonno, Jr., Peglo 7
tr lo ts
l The oountles Ooiqmaliq the Qth’JudloInl Metriot
6re i*lk~ San JuOiIlt0~Xont~ozxwy, rind Uller Countlas.
Ike total popuLctl~m of tho four oountlas ‘la 1048 thaB
l:;O,O::O lnhnbltanto; themfore, Art1014 szm(a) , *upra, doon
not aa?ly to the Qth’ Sud?clal Dl4tSlOt with refetimioe to th4
ohiry or the ~offlolal ehorthrsd repoxtar~
56 are of the oplnlon that ;rtlolo
2326, eupra, $4
e:plIceble with rerorbnoa to the aolarp OS the ofiloial short-
har3 re;ortcr of the Oth Jud?alal Xa$rIot, u;hich 1aoluUer
‘;‘dnCr c0I3d.y~ 6Ed the Btdt%te 8~p6OirgbCllYpOYidBf3that the
oo.zpxaatlon :of the oi’il~lal ghortlyiacd reporter ehoil Abe aalc
out oi tte’ &nerkl fund.: ,\lso,; ApZole g%3(s) provideit tor
06rt:dir1exp?.?iEO~ Cd tke p)mXXr ,Of 2,ayzent thereof to otfidlal
~!:orthm:d roportora six! G@ctg of’iiolel akorthand re~tii3rm
or t!;e dietriot oourts of th3 State of Taxas, oonpoaad of
nore then one county, FE& thi4 statute ala0 provldeei that ruoh
expxm5 shall be psld~ out ‘or the geaeral aa.
Tharefore,, you; are rogpeogfully, advleed ‘that the
salary or the ofilolal shorthand re>ortor aunt be paid ram
tte cenoral fund and no part of tho muno eon ho 14g4lly ohergrd
to th4 &my fund.
Truatlng that.~$,ho fmegolng fully anmmn your in-
Wry, we or*