Texas Attorney General Opinion: WW-886 Page: 4 of 5
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Mr. Moore Lynn, Page 4 (WW-886)
and in the same manner and under the same conditions as
county taxes. However, it further provides that the
Assessor shall charge and deduct from payments to the
District fees for collecting the tax not to exceed one
and one-half (1%) per cent of the total amounts collect-
ed. Also, Section 6 states that the Commissioners Court
of the county has the power to prescribe the method and
manner of making purchases and expenditures by and for
such Hospital District and also shall be authorized to
prescribe all accounting and control procedures. But
the Hospital District must pay all salaries and expenses
necessarily incurred by the county or any of its officers
and agents in performing any duties which may be prescrib-
ed or required and it shall be the duty of any officer,
employee or agent of such county to perform and carry out
any function or service prescribed by the Commissioners
We believe this reveals the true intent of the
Legislature. If a County Hospital District is a unit
of the county, why then must it pay the county for ser-
vices rendered by county officials? If it were a coun-
ty unit, these services would be an official duty of
the officer for which no extra compensation would be due
the officer or the county0
It may be argued, however, that because county
officers have certain duties in regard to the Hospital
District and the fact that the boundaries of such Dis-
trict are co-extensive with that of the county, that it
is a unit of the county, This, however, is without merit
in view of the recent Supreme Court decision Bexar County
Hospital District v. Crosby, 327 S.W. 2d 445. in an able
opinion written by Chief Justice Hickman, he referred to
the Bexar County Hospital District as "a political sub-
division of the State," "a corporation" and "a different
governmental body" from that of the City or County.
In view of the foregoing, it is our opinion that the
books, records and accounts of a county hospital district
are not books, records and accounts of the county govern-
ment. Therefore, you are accordingly advised that the
Dallas County Hospital District should not be included in
the audit provided for by Senate Bill 178, Acts of the
56th Legislature, Regular Session, 1959.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-886, text, July 20, 1960; (texashistory.unt.edu/ark:/67531/metapth267498/m1/4/: accessed December 11, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.