Texas Attorney General Opinion: H-693 Page: 2 of 4
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The Honorable Jim Sharon Bearden, page 2 (H-693)
provided that earlier duplication of records statutes were repealed
"to the extent of conflict only. " A previous duplication and destruc-
tion statute, article 6574b, V. T. C. S., provided for the photographing
and limited destruction of original records of all county "public
records. " Since the county treasurer is not included within article 1941(a),
article 6574a would control the microfilming of the public records of the
treasurer and the possible destruction of the original records. Attorney
General Opinion H-523 (1975). See Attorney General Opinion M-1240 (19721,
which applies article 6 574(a) to the county tax collector and holds that
"motor vehicle receipt records are public records and must be preserved
for five years" and that the other provisions of the statute must be corn-
plied with, including the authorization of the commissioners court for
the duplication and destruction of the original records.
However, we are of the opinion that cancelled bonds and bond coupons
and cancelled warrants do not come within the purview of article 6574a
which would require that they perpetually be preserved either in original
or photographic form. Both bonds and county warrants are evidences
of indebtedness and their existence, face values and tenor are recorded
by the treasurer (articles 1626, 1627 and 1709a, V. T. C. S.). Where a
warrant is issued to pay a claim, it must be charged to the fund upon
which it is drawn and entered in a warrant register (articles 1709a and
1662, V. T. C. S. ); Honeycutt v. State, 199 S. W. Zd 657 (Tex. Crime. App.
1947). Likewise, bonds must be registered with the county treasurer
(article 724, V. T. C. S. ) and he must keep a record of the receipts from
the sale of bonds and the payments of interest and principal (article 752o,
V. T. C. S.) Moreover, the county depository maintains records on bond
issues and other county moneys (article 778n, 778o and 2554, V. T. C. S,),
and the county auditor continually checks the operations of the county
treasurer and makes his own reports on expenditures and receipts
(articles 1653-1656, 1660-1665, 1709a, V. T. C.S.). Thus, in the case of
both warrants and bonds, there are ample records available to show the
presentment of claims and bonds (or payment and the payments of claims
and bond obligations, obviating the necessity of keeping cancelled bonds
and warrants for all time. Indeed, the legislature has expressly coun-
tenanced the destruction of bonds where authorized but unsold bonds are
revoked and cancelled pursuant to article 717g, V. T. C. S. And express
authorization to destroy cancelled checks and vouchers in the control of
the auditor is given by article 1651, V. T. C. S.p. 3009
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Texas. Attorney-General's Office. Texas Attorney General Opinion: H-693, text, September 17, 1975; (https://texashistory.unt.edu/ark:/67531/metapth271217/m1/2/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.