No. V-0040 (1947).

• Case Date: February 21, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0040 (1947). 1February 21, 1947Honorable D. D. WilliamsCounty AttorneyThrockmorton CountyThrockmorton, TexasOpinion No. V-40Re: Authority of the Commissioners' Court of Throckmorton County to sell personal property such as worn out road machinery without first having edvertised the same for sale on open bids; and authority of the Tax Collector to make summary levy on personal property as provided in Article 7268.Dear Mr. Williams:In your letter of Feb. 4, 1947, you present for the opinion of this department two questions. These are as follows:

"1. Is the Commissioners' Court authorized to sell personal property such as worn out road repair machinery and like items without publicly advertising the same as being for sale and selling the same at public auction? (Each of the commissioners of this county have in their charge worn out and useless machinery and tools which they wish to dispose of immediately. They want to know the proper and legal procedure for doing so.)

"2. Can the tax collector of the county levy on personal property which is about to be removed from the county before he has completed his tax rolls under Art. 7268, Texas R. C. S. 1925. (There are several drilling rigs in the

2

county which are due to be moved in the near future. The taxes are not delinquent on them since they are only subject to taxation for the year 1947 in this county. The tax collector would like to know whether he would be premature in his action if he attempted to levy on a rig now if the owners thereof attempt to remove the same from this county. Please send me all opinions which have been rendered construing the above statute.)"

We shall answer these questions in the order stated. The jurisdiction of the Commissioners' Court is defined in the latter part of Sec. 18 of Art. V of the Constitution in the following words:

"The country commissioner so chosen, with the county judge as presiding officer, shall compose the county issioners court, and shall exercise such powers and jurisdiction ever all county business as is conferred by this constitution and the laws of the State, or may be hereafter prescribed." (Emphasis ours)

It should be observed, however, that there is an express limitation upon the jurisdiction thus conferred, that is, it must be "county business." The term "county business"...