Mississippi Advisory Opinions April 19, 1979: 19790419 (April 19, 1979)

Advisory Opinion Text

Mr. Charles E. Johnson

Superintendent of Education

Post Office Box 785

Woodville, Mississippi 39669

Dear Mr. Johnson:

Attorney General A. F. Summer has received your opinion request of April 4, 1979 and has assigned it to me for reply. Please find attached a copy of your letter for reference.

Such a contribution as you mention in your letter is not prohibited by any State statute provided, of course, that such contributions are not made or promised as a means of, or condition to, obtaining or doing business with the school district. As to your query about maximum amounts, there is none on what an individual can contribute to a candidate.

The new Ethics Bill does not concern itself with political contributions. The new bill does apply to a county superintendent of education and a superintendent will have to comply with its provisions in the same manner as other State officials.

In answer to your question about salaries, raises and taxes, we can only state that there is no authorization for the State or any political subdivision to pay part of an employee's taxes. Further, the Internal Revenue Service considers such a ‘fringe benefit’ to be taxable personal income which must be reported. Failure to report such income is a felony.

Trusting that the above will prove of value to you, I am and remain

Sincerely yours,

A. F. Summer, Attorney General.

Larry J. Stroud Special Assistant Attorney General.