OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN lion.Joe J. Fisher Distriot Attorney Opinion Nor S+n Augustine,Texas Dear Sir: Rea Fees of ld a County Treastu- Statement as pro- , as to Exoess Fee8 the County Trea- necessary es- ioe, such as premiums on Surety e, and so forth under Artiole d by this offiae. Artiole 3883, Revised Civil Statutes, entitled Maximum Fees allows and providea oertain fees for the of- flows named therein. This ertfole doea not inolnde County Treasurers and has applicationonly to those officers spe- oifioallymentioned in the statute. Hon. Joe J. Fisher, February 10, 1939, Page 2 Article 3891 reeds in pert ea follows: "Bach officer named in this Chapter shell tlrst out of the current reee of his office pay or be paid the amount allowed him under the provisions of A.rt!.ole 3883, togetherwith the aelsriea of his assistantsend deputies, end authorizedexpenses under Ar&lole 3899, end the amount necessaryto cover oosts of premium on whatever surety bond may be required by law. If the ourrent fees of suoh offloe oolleoted in any year be more then the amount needed to pay the amounts above speoified, same shall be deemed exoeas fees, and ahall be disposed of in the manner herelnefterpro- vfded. *In oountlss oonteiningtrrsnty-five thousand (25,000) or less Inhabitants,Dls- trlot and County officers named herein shall retain one-third of euoh exaess reea until such one-third,to&$&r nith the amount8 specified in Artiole,3283,amounts to Three' Thousand Dollars ($3,000). Preoinot offi- oers shall retain one-thlrd.untllauoh OW- ttlrd, together with the amount apeolfled In Artiole 3883, amounts to Fourteen Hundred Dollars ($1400)." Artiole 3899 allows all the eotuel end neoeas- ery expenses inourred by such ofricer in the oonduot of his offlae, suoh as ,stetlonery,atemps, telephone,pre- mium on official bonds, inaluding the oost of surety bonds for his deputies, premium8 on fire, burglary, theft, robbery insuranceproteoting publio funds, traveling ex- pens88 end other neoesaery expenses. Artioles 3891 and 3899 pertain only to those orflcera named in Artiole 3283 es these statutes refer both specificallyand by implioetionto Article 3883. Artiole 3899b reeds in pert as follows: "Seotlon 1. There shall be allowed to County Judges, Clerks of the Distrlot end BoXI. Joe J. Fisher, February 10, 1939, Page 3 County Courts, Sheriffs, County Treasurers, Tax Assessors end Collectors,such books, stationery,6noludlngblank bell bonde end blank complaints,end office furniture ea may be neoescery for their offices, to be paid for en the order of the Commissioners Court out of the Coun:y Treasury; and suit- able cffioes shell also be provided by the CommissionersVCourt for said otflcers et the expense of the county. And suoh books end stationeryas are neoeasery in the per- rormanoe of their duties shall also be rur- niahed Justices of the Peace by said Com- missioners Court. Provided all purhheses herein must be approved by Commissfoners Court, and must be made under the provisions of Article 1659, FlevisedCivil Statutes of Texas, 1925." Article 3899b provides offices, offloe supplies, end offloe furniture ea may be neceasery for the OffloerS named therein. The County Treasurer la inoluded in.thle eot and is entitled to the benefits which this atetute mentions. However,~this atatute does not provide for the payment of premiums on surety bonds or any other expenses allowed by Artiole 3899 exoept stetdonery. Article 3897 reads as follows: "Each dlstrlct, oounty end precinct offioer, at the close of eeoh fiaoel year (December3lat) shell make to the distrlot court of the oounty in whioh he resides a sworn statement in triplloate (on forms designed and approved by the State Auditor) a copy of whioh statement shell be forwarded to.the State Auditor by the olerk of ths district court of said aounty within thirty (30) days after the ssmc has been filed in his " office, and one oopy to be filed with the oounty auditor, if any; otherwise said copy shell be filed 14th the Commissioners!Court. Said report shall show the amount of all fees, oommissionsand compensationsubetever earned by aeid officer durlng~the fisoal year; end secondly, shell show the amount of fees, oO$%, missions and'hompensatlonsoolleoted by him W HOn. Joe J. Fiaher, February 10, 1939, Page 4 during the fiscal year; thirdly, said re- port shall oontein an itemized statementof all fees, commissionsend oompensetions earned during the flsoel year which were not colleoted,together with the name of the party owing said fees, commissionsand oom- pensations. Said report shall be filed not later then February 1st following the olose of the flsoal yeawand for eeoh day after said date that said report remains not filed, said officer ahall be liable to a penalty of Twenty Five ($25.00)Dollars, whloh may be recovered by the oountg in a suit brought for suoh purposes, and.in addition said of- fioer shell be subjeot to removal from offloe.* Artiole 3943 provides, generally,that the oom- .#saions allowed to any County Treasurer shell not exoeed Two Thousand ($2,000.00)Dollars annually. In view of the foregoing statutes,you are re- spectfullyadvised that It Is the opinion of this Depart- ment that the County Treasurer of Newton County Is not entitled to retain one-third of the exoess reea over lwo Thousand ($Z,OOO.OO]Dollars~untllthe amount reaohea Three Thousand ($S,OOO.OO)jIollars,or to retain any amount of such fees over Two Thousand ($2,000.00)Dollars and that Artioles 3891 end 3899 have no epplloatlones to the County Treasurer but eaoh County Treasurermust make the sworn statementas required by Article 3897. Trusting that the foregoing answers your in- quiry, we remain Very truly your8 @TORNEYGEIVRRALOFTEXAS BY&I!.UV~ Ardell Williams Aesistant AW:AW APPRO7ED: -&zLu.d.<- ATTORNEY GEWERAL OF TEXAS J-