Could a Louisiana city marshal use personal commissions to supplement deputy salaries?

Plain-English summary

In 2005, the Louisiana Attorney General concluded that a city marshal could not route commissions paid to him as personal compensation directly into the salaries of his deputy marshals. The opinion distinguished those commissions from money available for the expenses of the marshal's office. Under the statute quoted in the opinion, office expense funds, including a criminal-court fee, could be used to supplement deputy pay.

The AG identified one way the commissions could reach that purpose: the marshal could first donate part of his commissions to the office, which could then use the donated money for deputy salaries. The opinion also noted that such a donation would not necessarily eliminate income-tax obligations, without deciding their amount. The PDF heading and syllabus misprint the title number of the cited marshal statutes as 33; the body quotes and discusses R.S. 13:1881 and R.S. 13:1883.

Currency note

This opinion was issued in 2005. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could the marshal direct his commissions straight to deputy salaries? A: No. The AG treated those commissions as compensation paid to the marshal personally, not as office expense money.

Could the office use criminal-court fee revenue for deputy pay? A: The opinion said yes under the quoted R.S. 13:1881 provision, which allowed available office expense funds, including the specified fee proceeds, to supplement deputies' fixed salaries.

Could the marshal voluntarily donate some of his commissions? A: Yes. The AG said donated commissions would become office funds that could be used to supplement deputy salaries.

Did the opinion resolve tax treatment of such a donation? A: No. It only cautioned that donating salary would not necessarily relieve the marshal of income-tax obligations.

Background and statutory framework

Marshal Joey Alcede asked whether part of his commissions could be used to increase deputy marshals' pay. The AG quoted R.S. 13:1881: deputies' compensation was fixed and paid by city or parish governing authorities, while the marshal could use available office expense funds to pay above the fixed amount. It then quoted R.S. 13:1883 on commissions payable to the marshal. Its central distinction was that the commissions were “payable to you, as compensation, rather than your office.”

Citations

• R.S. 13:1881 (deputy compensation and office expense provision quoted in the opinion).
• R.S. 13:1883 (marshal compensation provision quoted in the opinion).
• R.S. 13:1899 (criminal-cost proceeds referenced in the quoted provision).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/05-0014

Original opinion text

April 20, 2005
OPINION NUMBER 05-0014

77 OFFICERS – Local & Municipal
Marshal Joey Alcede
R.S. 33:1881, 33:1883
Marshal may not use commissions paid to him
Ward 3, Calcasieu Parish
pursuant to R.S. 1883 to supplement the salaries of
P.O. Box 1785
deputy marshals.
Lake Charles, Louisiana 70602

Dear Marshal Alcede,

You have requested an Attorney General’s opinion regarding the interpretation of La. R.S. 13:1881. You question whether you may, either pursuant to this statute or any other provision of law, use a portion of the commissions paid to you as part of your compensation to supplement the salaries of your deputy marshals.

R.S. 13:1881, which addresses the salaries of deputy marshals, provides in part:

B. The marshal may appoint one or more deputy marshals having the same powers and authority as the marshal, but the marshal shall be responsible for their actions. The compensation of the deputy marshals shall be fixed and paid by the governing authorities of the city or parish, or both, where the court is located. The city marshal may use funds available for expenses of his office, including proceeds from costs assessed in criminal matters pursuant to R.S. 13:1899, to pay an amount in excess of the fixed salary or to pay the amount fixed or any portion thereof to deputy marshals or to employ additional deputies. However, nothing herein shall authorize the city marshal to fix or supplement his own salary. In no event shall the salary of any deputy exceed that of his city marshal. (Emphasis added)

Therefore you may use the funds available from the fifteen dollar criminal court fee to supplement the salary of your deputy marshals, as these fees are funds available for expenses of your office. However, your commissions are paid to you, not your office. R.S. 13:1883 governs the compensation of the marshals and states in pertinent part:

D. The marshals of the city courts enumerated in Sub-sections A, B, and C of this section, except the marshals of the city courts of Lafayette and

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OPINION NUMBER 05-0014
Marshal Joey Alcede
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Shreveport, shall also receive the same fees as are payable to constables of justice of the peace courts.

Because these fees are payable to you, as compensation, rather than your office, the fees may not be used by your office to supplement deputy marshals’ salaries. Therefore, in our opinion you may not use your commissions to supplement the salaries of your deputies. You may choose to donate a portion of your commissions to your office, in which case the donated fees could be used to supplement deputy marshals’ salaries. We understand that you would like a portion of the commissions to be paid to you and a portion used to supplement the salaries of your deputy marshals, rather than you receiving the commissions and donating funds back to your office. However, at this time that is the only way your commissions may be used to supplement your deputy marshals’ salaries. Although you did not request that this office address the tax consequences of any proposed donation, we note that a donation of salary would not necessarily relieve you of your obligation to pay state and federal income taxes.

Trusting this adequately responds to your request, we remain

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

BY: _______
KENNETH L. ROCHE, III
Assistant Attorney General

CCF, JR/KLR, III/mjb

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OPINION NUMBER 05-0014
Marshal Joey Alcede
Page - 3 -

OPINION NUMBER 05-0014

77 OFFICERS – Local & Municipal
R.S. 33:1881, 33:1883,

Marshal may not use commissions paid to him pursuant to R.S. 1883 to supplement the salaries of deputy marshals.

Marshal Joey Alcede
Ward 3, Calcasieu Parish
P.O. Box 1785
Lake Charles, Louisiana 70602

DATE RECEIVED:
DATE RELEASED: April 20, 2005

KENNETH L. ROCHE, III,
ASSISTANT ATTORNEY GENERAL