Case Information
*1 OF~=ICE OF THE A~-~oRNEV GENERAL OF TE
AUSTIN
Ur. 1. Predeoki
County Auditor Caloeeton Countp
Galveston, Texas
88mpaoat put. of th8 8tat8, 8 uoopt t&os*,whl8h 8r8 0188rly II the aoartltuttoa a!& 8taUtM. 13 4eflnea tha Qmor8, #PeIarfbal ed the zkblllDie8 of t&o -ion- s1T SW, Tax. Jur. Vol. 11, +-
seat&on 9, Art1010 0 OS the Ten9 Ooastltutlon tens for gafimlptlrpomcr, mmx%uuaret~aC preseribedthe far roads and bridges, for' Jnrfo8, end for persra8nt !a- provaent6, rsopeotlrely. The 0el!alHioa#u* c-t bus *2 Hr. I. Predeckl, April 4, 1939, Page 2
no power to transfer money from ?ne fund to another or to expend for one purpose, tax money raised ostensibly for another purpose. The immediate purpose Of the pro- rlslon is to limit the amount of taxes that nmy be raised for these aeveral,purpoees, reapectlvely; but It la also designed to Inhibit excessive expenditures ror any such purpose, and to require that an? and all moneys raised by taxation for any purpose shall be applied to that particular purpose and to no other. Ault ~8. Hill Couuty, 116 SW 559, COnuulsalonera' court or FIendereon County ~8. Burk, 862 SU 94, Carroll YS. WiXllame, eO8' 8u 604. Tex. Jr. Vol. 11, pseei.609.
The supreme OQurt or 'Toni I8 the be80 or carrollre. Wll.ll8ms. 808 811 SO& aupra, osod the roll- .lng language:
weotion 9 of Artlole 8 of olu 'iato cOn6tltutlon,lahlb~ta myand alltran&rr OS tax aon8y rrom on6 ta anothbr Of~.MY8ml .classea af.iando thereIn authorired,:nnd, t&on, deolaredly for those @everal purposw Or OhS68i Oi purpo888, l'e8p6OtiYdy but'thnt 18 not all; the ultirate aad prastiealand obvious de8tgn and POrmO and:le@ 8f'fMt is to inhibit exoe~+re tupendltures ior any suoh purpose or olM8 Of ptup~Se8. Br WO- essary iaplloatlon said protlaions of Seetlon 9 of Artiale 8 were deeigned, not norely to liait the tax rate for oertaln therein de- signated purposes, but to require that anj and all money raised by taxation for any suoh purpose shall be app!l+l, faithfully, to that.
lb. I. Fredeoki, April 5, 1939, Page 3
pertlcular purpose, as needed thereror, aod not t0 any other pur~mwi car' use WbntnOever.
:'hose conetitutional provialons control, not only t2a raisin?, but aleo the npplioatlon, or roll auoh funda; and auoh is t'e legal effeat of Article 2242, (nave Artiolo 2352) and Article 7357 (now Artiole 704f3) of the Reviaad Civil S,atutes. when properly construed and apglled. True, the Constitution doea not say, in so many words, that aoney raised by the oounty, alty or br tanlion fOr on. 8tWh tow, pUl3088 8haU neYer b8 8qbUhhd tOr UIy other purposes, not 8~ea for u&her oi the tlvo ~8IIO~~.8l8S8Oi Of pclrpo8W +OfiUd Ud 8p
it8 ~si!l and 08rkin m 8lld .x81@ 8rreet. The v8ry d/ilaltlon o? Mm80 mvaral 8lasae8 OS pwpo8as, aad .th8 doolaratioa of l UtbOTi~ to tar th8 -18 aW8fOF, rMQMtiYO- ly, 00~pled,a8th~ -8, inO8Oh iM%#.W8, with the x.iaitatlOll Oi th. tax r8t8 $-.th8t wt hare’baen pedlaatad ttpon the o&88, exp8otatIon end I&ant that;88 a Dtt8r. of OOJRSOII hOIiO8tY ad iair 68aib& fuIROIL8Y t8kua froatho p8oplo oatemlb~ for 0118 8m- iled potgo88 ahall b8 8~Z&d, U BaOdti, far,the pmy~80 8lom.U wll mu the tu rat8 fOE that ~tiOUlU 01888, in w 006 yesir, 8hall not e~a80&'th8 pruarlbad UXiW.*.
8OOtiOD sf?i Or &ti818 s Of #8 at8t8 o~~tit~- tlon reads.88 iollare:~
2Tha L8glslatura 8hall ham no ~inmmr to anthorlte any aounw oily, torn Or
other polibioal oorpora&m or mb-dIvl8Ioa of the 8tate to lend its ore&It or to grants pub110 money or thfng of value fn arid Of, or to any lndlvldnal, l %8o olation or aorpora- tlon rhatsosier; or to beooae a etookholder in suoh oorpooratlon, assoEI~tion or oompcury; provided, however, tJmt under 1egialatiFe *4 !a-. I . W&de&l, April 4, 1930, Page 4
provision acy county, any politico1 subdlvl- sion of a county, any umber o? adjoining counties, 0; any polltlaal subdirislon or
the state, or any defined dlstrlct now or Cereafter to be described and dc?lned within tke state of Texas, and which may or may ixot in- clude, towns, villages or municlpal,~orpora- tioze, upon a vote of a two third8 mijorlty 0:' the rr-sldent property taxpayers voting
thereon who are qualltled eleotors of ewh. dlcitrlot or terrltow to be a??aoted thereby, in .abdition to all other d8bt8, w i88ua bonds Or OthUifise 18rd its Or8dit it'anj
aaount not to exo00d 0a840twth or the a888880 od valuation or the real property o? 8uoh
dietriot or tarritor)r, l xoopt that the total bonded lndobtedne8e o? any oity or tow 8hdl n8tu 6x8884 the lImlt8 lmpo88d by other po- Yi8fOU8 Of thi8 cOtt8titUtiOtl, Wd 18Vy 8lld oolleot moh tat88 to w the f!ttOZ88t thet8- on and prOrid a 8lnklng fund fOr th8 rsd8m?- tioa thereof, a8 the Legislature MY author- itsi end In suoh wmnu~ 88 it say authorlu thei 8~8, for the iollowlng purposes to-wltr
O(a) The Iapiommeat of rlreri; ereek8, and etreema to prereat ot8rfbua and to
permit o? narigatlon'thereof or Lri3etIon thereof, or In aid o? 8uoh pkU&OIeB~
."(b) The aon8truotiOn and 8*itItell~O8 O? pool8, laker, resavoir8, dam8 aanala
~tUiWtUW~~?OTth8 gPrpo8*& ilTi@hUl, drainage or narl(latlon, or in aid therae?.
"(0) The oonetruotlon, ERintenanoe and, opnrstfon a? meoadaaiaed, aratelmd or peted roada and turnpikea, or la aid thereof." Article 788, Revlee CiYil Stitutes, pOvid4M .
that:
The county oommlselonarr* court o?
cay county having a population in ebcea8
xl-. 2. Predecki,'%pril 4, 1939, rage b
of SO,OCO InhnSitaots, flccordlag to the last Yriited states ceasus, my in their discretion, order sa election to determine the propriety of a bond is3ue to provide for the aoastruatloa sm3 xalateaksce of causeways, viaducts, bridges end approac\;es scross any river and bottoms within the llmlto of suah county, lrrespeative Of C>J’ !WliOipal bOiXld4ri66.” Se6 the oese of Aromas County VS. Colema-Fultoa Fastma co., 191 3' SSS. Vle+re Infarmldby the comptrqlleR'8offloa thatCaln8t4nCwntyh48a popnlafI4aoi64,401iq- hablt4nt8‘aaoordIng to the lad Tatbra1 04a8u8, tbm- fore, comlngdthln the population brook&a met iorth In th4 aboro quoted StatIlk.
In lI4u Of the &Jr. lng allth6rltIo~,~Jou are
ron*8tfully llrI*oa that it r 8 the opInIon o? thla m- partaent.that Oalmdon county ry axpoaa moneya from t the rO4d W bridg4 fWId Of the OOUU~ iOr pMI&arf
6xpensss In aonnootlon with the construotion of a brib&a Or tlUUl4l frOm G41V48tOll t0 BOliYOT ~UiBOUhk 1814Bd btit th4t GdVe6ton CoPntJ ftlIid8 are 4~4ilab&, if ouab dowoothave the authority to expend taxlW48derS~~ by Yirtuo or exIutlng UW.frml84 of t?m other fun68 or the aounty ior the pmlldauy sxpon880 la 4amaotion wit& the oOn8traotlod o r l brI6g@ or tame1 irc#r C@lv~Mi08 umng t4E4liruP4nbaule
9 You or4 forthor 8dTl44d that it ls oar opinion that the Cmtnty C4nm18#Ion4rBr OOUZt Of M1T48tOJl C&mlt$ MY, Gil their dlsoretloa 014~ M eleotioa to dot-e the propriety of a bend h8 to provide ia the oona%ruo* tioa and ralntoeaaoe of s bridge iroa.Oalre8ton Ialan to Bolirar Psninsula, In aompllsnae wad under the provlalam of Chapt4r 4, Tit14 8Z of the Rsvi846 CIrIl Stat-WA
‘i’Z!USting that tb43%X?rugOing 4USW4rS faur In-
au*, ‘14 remain
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