Texas Attorney General Opinion: O-3942 Page: 3 of 4
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Honorable George H. Sheppard, page 3
In Corpus Juris, Volume 46, pages 1018 and 1019, it
"The right of an officer to compensation for
expenses incurred by him in the performance of an
official duty must be found in a provision of the
constitution or a statute conferring it either
directly or by necessary implication, and the of-
ficer cannot recover compensation additional to
the compensation fixed by statute for such expenses
"Statutes relating to the fees and compensa-
tion of public officers must be strictly construed
in favor of the government, and such officers are
entitled only to what is clearly given by law .
We quote also from 34 Tex. Jur. 508 and 509 as fol-
"Statutes prescribing fees for public officers
are strictly construed and hence a right to fees may
not rest in implication. Where this right is left to
construction, the language of the law must be construed
in favor of the government. . .. ."
Article 7336f neither expressly nor impliedly author-
izes the compilation of a four year supplement. Thus, it fol-
lows that whether the payment is regarded as payment of an ex-
pense, a fee, or compensation, the payment of the cost for pre-
paring the supplement for the entire four year period is not
However, the two year period 1938-1939 is covered by
the supplement. The tax collector is fully authorized to com-
pile a supplement for these years and receive a payment of the
cost as provided for in the statute. Therefore, we believe that
he may receive payment for compiling that part of the supplement
which represents the years 1938 and 1939.
In view of the foregoing, it is the opinion of this
department that under Article 7336f the Comptroller is authorized
to pay a proportionate part of the cost of the compilation of
only that part of the four year supplement to the delinquent tax
record which represents the years 1938 and 1939.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-3942, text, 1941; (https://texashistory.unt.edu/ark:/67531/metapth261181/m1/3/: accessed March 19, 2019), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.