No. V-0058 (1947).

• Case Date: February 14, 1947
• Court: Texas

Texas Attorney General Opinions 1947. No. V-0058 (1947). 1February 14, 1947Hon. Charles T. BanisterCounty AttorneyNavarro CountyCorsicana, TexasOpinion No. V-58Re: Navarro Junior College, County Assessor-Collector for, necessity of to make bond under Article 2815h, Section 11, V.A.C.S.Dear Sir:We acknowledge receipt of your letter of recent date wherein you request an opinion from this Department on the following matters submitted, in substance, as follows:

Navarro Junior College located near Corsicana is operating under Article 2815h, V.A.C.S. The Board of Trustees thereof is making use of the services of the Navarro County Assessor-Collector to assess and collect taxes for the College under Article 2815h, Section 7b (c). Said Assessor-Collector has, of course, made the bond ordinarily required of a County Assessor-Collector. Section 11 of Article 2815h, provides for a bond for "the Assessor-Collector of taxes for the Junior College District."

Question: Should the Navarro County Assessor-Collector make an additional separate bond under Section 11, Article 2815h, for the specific protection of the Junior College Funds?

Article 7247, V.A.C.S., requiring a bond for State taxes, provides, among other things, that each County Assessor and Collector of Taxes, before entering on the duties of his office, shall give a bond payable to the Governor and his successors in office in a sum which shall be equal to ten (10%) per cent of the full amount of the State tax of the county as shown by the last preceding assessment, provided said bond shall not exceed Fifty Thousand ($50,000.00) Dollars. This statute further2provides "Said bond shall be conditioned for the faithful performance of the duties of his office as Assessor and Collector of Taxes for and during the full term for which he was elected or appointed." Article 7249 provides, in effect, that the Assessor and Collector of Taxes shall give a bond similar to that required of him by the State with like conditions to the County Judge of their respective counties and their successors in office in a sum not less than ten (10%) per cent of the whole amount of the county tax, as shown by the last preceding assessment, provided said bond shall not exceed Fifty Thousand ($50,000.00) Dollars. Article 2815h, Section 7a, V.A.C.S., at page 701, provides in part as follows:

"The Assessor and

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