No. V-0011 (1947).

• Case Date: January 31, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0011 (1947). 1January 31, 1947Honorable R. CanonCounty AuditorGrayson CountySherman, TexasOpinion No. V-11Re: Whether the County of Grayson can legally approve payment of claims allowed by order of the Commissioners' Court for clerical expenses incurred by a Tax Assessor-Collector in making his final monthly report of collections after his term of office has expired.Dear Sir:Your request for an opinion concerning the above subject matter has been duly received. Permit us to quote from your letter as follows:

"Can the County Auditor legally approve payment of claims allowed by order of the Commissioners' Court for clerical expense incurred by a Tax Assessor-Collector in making his final monthly report of collections after his term of office has expired?"

It is apparent from your question that the problem lies in the fact that the clerical expenses sought by the outgoing Tax Assessor-Collector are to be incurred after his term of office has expired. Article 3902, Revised Statutes, as amended, provides for the appointment of deputies, assistants or clerks for county officers, including assessors and collectors of taxes. Section (b) of Article 3899, Revised Statutes, as amended, provides that each county officer who receives a salary as compensation for his services shall be entitled and permitted to charge to his county all reasonable expenses necessary in the proper and legal conduct of his office. These Articles are applicable to the county offices of Grayson County.2This right to such expenses attaches because it is incident to, and a necessary part of the emoluments and remunerations of such office. However, it is well settled that such a right begins when the officer takes his oath of office and ends when the term of office ends, whether by expiration of time, death, resignation, or abolition of the office by law. Graves vs. Bullen (Civil Appeals) 115 S. W. 1177. This does not mean that one is not entitled to receive expenses for services rendered during the holding of an office even though paid after the term of...