Case Information
*1 816 OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Eon. Henry C. IQ10
Coun%y Att ornsy
Hap sounty
San Mareds, Texas
on the folkwing *2 Ron. Henry C. Kyle, Page 2
purpose8, and not exaeedlnq fifteen oents ior mad6 and bridges, and not exueedlng fifteen oenta to pay Juror8, on the one bun- dred dollnrs valuation, exospt for the pay- ment of debt8 inou'wed prior to tbe adoption of the twmadnent &~pteatbsr 22th. 1283; and for the ereatlon of pub110 buildings, atrBet8, sewers, water works an6 other permment lm- provtwmnts, not to i~xoesd twenty-flv4 cents oa the one hundred dollars valmtion, In any ons year, and sxaept as 1s In this Constitu- tion otberwlae pravided: and the Leglslaturs may alw, authorlao &n additional annual a6 valomm tax to be levisd and ool~leoted for the further naintenanoe of the publics roads; provided, that a mJorlty oi the qualltied pmperty tax-paying vetem of the ooonty Tot- Ing at as elrotlon to be held for that pur- porn shall votr 8ubh tax, not to exaeed iii- tssn oen(;a on the one hundred dolhir8 valua- tion at the prc+~~Q subjeot to taretloa In aueh oounty. And the hg:BlatUlW may pa88 looal laws for the maintammar, OS the publlo road8 hi&ways, without the leeal. nc~ticae required for 6peoiaXor &ma3 lm.”
Artfole 22!52, Revised OirlX Statutes, reforriag to the oon&sBlcmws* aourt, reads a6 follwsr
*kid oourt; shall have the power k, levy i Rnd UOll6Ub a tsl for UQUEty &id $0 ~~BeB, oxoeed twenty-five ~oents on the one hundred
dollars valuation, and a tax not to exoeed
fifteen OOutB on the one hundred dol1a.m val-
uatlon to supplement th6 jury fund of the
oounty, and not TV exoeed iiiteen wants for roads and bridges cm the one hundred dollar8 valuation, except tar the payment of debta
inourred prior to the adoption of the samnd- sent to the Camtitutlan, Se tenbar 25,.& D. OS publlo bu.lltM.ngya,
lsBs, and ror the ewdation ~~~~:~~~~~~~‘~~~r~~~Q~~dt~~~~-~~v~~
Hon. Eenry C. Kyle, Pag S
oents on the, one hundred dollars valuation
in any one year, and exaept aa in the Con-
stitution othemlse provided. They may levy
au additional tax for road purposes not to
exoeed fifteen osnte on the one hundred dol-
lar valuation of the property aubjeot to
taxation, under the llmltatiooa and in the
manner provided for in hrtlole 8, Sea. 9,
of the Corrrtftutlon and in pursuance of the
laws relating thereto.*
Axtlals 6593, Revisad Civil Statutes, reads 88 follonar
FEach oounty olerk shall provlds sult- abl,e books far his office, and keep regular
and faithful eeoounts oi‘the expenses there- such eooounts shall be audited by the
Of. commissioners oourt and paid oat or the oounty
treasury.*
Seotfon 9 or Artiols 8 of the Texas Constitution, qbare quoted, presarlbes the maxlmnn rata cg taxes for Sac roads a!16 bri&os, far jrtriea, and
geE8rti &WrpoB8B, for the CmotiOn of pub110 bilildinga, UtxWt(l, ~ewera, waterwork and other pemansnt improwmsats. The imms- diats purpose or said provl8lon of the CoaPtltutlon Is to limit the emant of taxsa that nrl@t bs Ealsed for tha
eevual gurpoeea; but it is also deQpaated to fnhlbit eroeselve erpendlturss ror any rruoh purpose, and to re- qtire that any and all maales raised for taxation shall be applied to that partioulw purpose and no other. See the oass of AUlt 011. Eale County, U.6 SW 889.
The OQSB of Carroll vs. w111LlRlna, 202 SW %O&,
holds,anong other thlngs,that tbs GanstLtutlon sontam-
plates that, ea a watter of aomtaon honesty and fair Usallngis, tax money taken from the people ostensibly for
one purpom ahall be expead?d for that purpose alone, as well a8 the tax rats, for that partloular aless, ahalt
not eroasd the presarlbsd madaum.
The case of EIenderaon County vs. Burke, 268 SW 94, holds,slnong other things, that the statute requlras
that any all eonsy raised by texatfon roar any S&J
Han. Henry C. Kyle, Fag9 4
purpose shall bc applied, faithfully to tiqt partioular
purpose, e6 needed therel'or, an8 not to any other pur-
poe0 or us0 whataoe~8r. See Artiole SSSS, Revised Civil statutes.
Opinion IQ. O-l810 or this d0partment holds that money tron ths psrmanont lmpromuwnt fund oannot
be legally wed to purohase road maohlnery.
tie call your ettention to the r0ii0wing laa- @age in Seotlon 9 or Artiole 8 of the Constitution, to- wit:
*ror the urootlon~ 0r pub110 btudw6, Irtteete. sewers. water work8 and other p0-a
ent imprWwentB." Undex the rouailiar 'rule or oonstrwtlon k&m a8 *oft&dun genexiP, record books or the aountf clerk oould not b0
rmmonabl~ oonstnwd to be an *other pmmnent improve-
aabnt.*
fn answer to your rfrrt qpeation you axe re- apectrully adriaed that it 18 the opinion or thlr depart
ment that the same should ba answwed in the ne,gatilre and it 16 80 ansuw0&
aith reter0n00 to your oeoond quastlcm, w6 re- speotrully oall your attentloa to the rollowiq portlnsnt p~~v~~ioas 0r Section lo or prtloi0 mma, mrised civil statuteaJ* to-witr
wl~ono o? the laonies so .&laced to the 0re- dlt or the Fuad and Brfdgb Fund Or a 0ountf shall be used to pay th0 salary or awpsnmtion
0r any county judge or county oomloeloner,
but ali mid monlss shall be uesd ior th0 OOLL-
strtition and ~lntenanoe of 1PteraL roads in auoh oounty under the Wlperr~iO~ ar the sounty
engineer, if them be oneb, and Ii thsrtr ia mo
au0h engineer, then th0 county c~~lllfesionera'
oourt shall have the authority t0 oolmsand the
aervloes or the divldlOn engfneer Of the Stata
Eon. Henry G. Kyle, Page 5
KIghnay Department ror the purpoee or super-
vIsIhg the construction and eurvsylng of
lateral roads In their respsotive oouutles.
All funds allotmted to the oountIss by the
provisions or this aot (Art& 667Sa-1 to
6675a-14; Fenal Code Art. 80%) my be used
by the counties In the payment of obligations,
If any Issued and Incurred In the oonetructlon
of and lxuprovenent oi all roads, Including
State !lIghways of such oounties and district.8
thereIn; or of tha Improvement of the roads
comprising the county road system.w
Opinion P?o. O-1161 of this department, holds that the oormIeaIonera* court of Gregg County, Texas, oan- not Eegnl'ly transrer monies reaelved rr0i7i automobIle rsgia- trations to the ofllaers* salary tundd the oounty, regard- less 0r the status of the general fund or eaid crounty.
Sootion 10 0r titIal8 6675a, supra, 8pedri08iiy provides how suah fuhds shall be erpended euoh prorl- sions are clear and unarbiguou~.
In answer to your seuond question, you are m- speotrully advised that It is the oplnlon or this depart- ment that the same should be answered 5.n the negative, and It la 8o answered.
Very truly yours
OPlNlON 0 q OG0 APPROVED