County treasurers in class 3 and 4 counties under township organization are entitled to compensation as provided under Section 54.275, 1959, in addition to compensation they are entitled to receive under Section 54.320, 1959.

COUNTY TREASURERS: County t r easurer s i n class 3 and 4 counti es under township or ganization are entitled to compensation as provided under Section 54.275) RSMo 1959 ) in addition to compensation they are entitled to receive under Section 54 . 320) RSMo 1959 . COUNTI ES : COMPENSATION: Februa ry 21, 1962 Honorable John K. Leopard Prosecuting Attorney Davieas Count~ Gallatin, Missouri Dear Mr. Leopard: OPINION NO . 21 In your letter of October 9. 1961J you requested an opinion from this office as follows: ~Aa prosecuting attorney I have been requested by Mr. Lee R. Pierce, Treasurer of Davies& County, to write your office for an opinion concerning t he compensation which a county treasurer ia entitled in a county or the third class under the township organization form of government . "More specifically, the question which Mr. Pierce poses is whether he is entitled to both the minimum salary ot $100 per month, as provided in Section 54.320 of the 1959 Revised Statutea, and to the additional compensation of .600 per year, as provided in Section 54.275(2) ot the 1959 Revised Statutes. "The local county court hae raised t he question as to whether Mr. Pierce 1a ent itled to the additional $600 per year; I have given both them and Mr. Pierce my written opinion that he 1a ent itled to both forma of compensa- t ion since it aeema t hat Section 146.056 of the 1959 atatutea impoaea Honorable John K. Leopard the duties therein specified upon treaa~rers of all counties without regard to the form of county government, but nevertheleae, I think they both feel that an opinion from your office would better de• termine the matter." Davieaa County is a third claea county under township organization with a population of 9,502. Section 54.320, RSJto 1959, providesz "The county treasurer in counties of the third an4 fourth claaaea adopting township organization shall be allowed a salary or not leas than one hun4red dollars per month by the eounty court to be paid as at present provided bJ law; the ex officio collector for collecting and payina ov•l" the eame ahall be allowed a comm1aaion of three per cent on all corporation taxes, back taxes, licenses, merchants• tax and tax on railroads, and two per cent on all delinquent taxes, Which shall be taxed as coats apinat such 4el1nquenta and collected as other taxes; he shall receive nothing for paying over money to h1a successor 1n oft1ee." Section 54.275, BBMo 1959. provides in parta "lor the additional dut1ea imposed upon county tre-aaurera by section 146.056 ftSMo, they shall receive the Collow1ng additional compensation, to be paid in the aame manner and from the aame funds aa county treasurers are now paid provided eaid treasurer shall l;lave used d.il1genoe in aeour11'l$ and preparing the additional list and shall have forwarded the aame to the director of revenu•. *. * "(2) In olaaa three counties having a population or leas than twelve thou.and five hundre4, eix hundred dollara per annum." -3- Honorable John K, Leopard Section 146.056, mentioned in the above section, requires the county treasurer to mail t o each intangible taxpayer a form prepared and furnished by the Direct or or Revenue for use by such taxpayers 1n making his tax. rate on intangible property. I t alao requires the county treaaurer to mail a l1at of arq additional names he has added t o the liat of i ntangible taxpayers aa supplied by the Director of Revenue to the Direct or of Revenue . Section 54.320, aupra, provides the compensation to be allowed county treasurers of third and fourth claaa counties under t ownship organisation. Section 54.320 haa had no substantial change in language except aa t o amount of compensation, has been in effect many yeara and waa 1n effect prior to the enactment of House Bill 199. Section 54.275 waa first enacted in 1951, Laws 1951, page 867 as part of House Bill 199, the t itle of the act being as followat "AM ACT relating to intangible peraonal property tax returns an4 to the duties of treasurers of countiea under charter form or government and ot the claaa two, three and four counties or the atate and providing compensation tor count7 treasurers f or performing the additional duties required by this act." Section 1 of House Bill 199 requires the State Director of Revenue t o turniah forma for the use of taxpayers 1n making their returns for intanc1ble property taxea . Section 2 of the act requires the county treasurer t o mail theae forma t o each taxpayer listed as being subject to an intangible property tax . Section 3 of the act allowed additional compenaation for the new duties imposed on county treasurers under the proviaiona or the act. Section 1 of Houae Bill 199 expressly provided it waa to be applied t o county treasurers of each county under charter form of government and to the county treasurer of class two, three and four countiea. A countJ treaaurer is a county treaaurer within this statute even though the county ia under townahip organization. The duty of mailing the tax forma was placed upon county treaaurera without reprd to the form of county government and for such additionAl duties the count~ treasurers were allowed additional compensation as provided under Section 3 or Houae Bill 199. -4- Honorable John X. Leopard When House Bill 199 was enacted the compensation allowed count~ treasurers in counties under township organization was governed by Section 54.320. RSMo 1949. County treasurers in other counties were allowed compen- sation under statutory provisions. Section l of House Bill 199 is now deaignated in the Revised Statutes as Section 146.055, RSMo 1959. Section 2 of House Bill 199 is now Section 146.056, RSMo 1959. Section 3 of House Bill 199 is now Section 54.275. RSMo 1959. The fact that House Bill 199 haa been separat ed and its sections given new section numbers and placed under d~fferent chapters under the Revised Statutes does not or should not change or alter their meaning. They must bit construed as originally enacted. Their meaning and effect is the same as when they were originally enacted. In Pierce City vs. Hentschel, 210 s.w. 31, l.e. 32, the Supreme Court stated: "A law aa first enacted, with the provisions of which it originally f ormed a part, should be considered in aacerta1n~ng ita meaning, rather than other laws with which i t may be grouped in the Revised Statut es, Tim- son v. Coke Co., 220 Mo. 580, 119 s.w. 565; Paddock v. Ra11wa1 Co., 155 Mo. 524, 56 s.w. ~53; Aloe v. Ass•n. 164 Mo. 675, 55 s.w. 993. • • •" The fact that Section 54.275 is now grouped with other statutes re.l•ting to county treasurers aa separate from county treasurers under township organization doea not restrict its application to county treasurers other than those under town- ship organ!zation. When firat enact•d it applied to all county treasurers and it must be so applied at the present time. C <»>CLU$1 Cll It ia our op1rU.on that county treasurers in class three and four counties under township organizat ion are entitled to compensation as provided under Section 54.275, RSMo 1959, in addition t o the compensation they are entitled to receive under Section 54.320, RSMo 1959. The foregoing opinion, whieh I hereby approve, was prepared by my assistant, Moody Mansur. MM: BJ Youra very truly, ~TBWftOMA~s~F~.~E"A~a~LE~TmONM--------------- ­ Attorney General