Your letter requesting an opinion upon the cap- tioned subject has been given careful consideration by this department. We quote your request as follows:

“Is the tax levy not to exceed five (5) cents on each 3ne Hundred Dollars valuation authorized to be levied by the Commissioners Court under House BFll No. 108, of the 48th Regular Session, to be construed to be part of the constitutional General Fund levy of twenty-five (25) cents and not to ex- ceed it, on each One Hundred Dollars valuation, or can it be in addition, separate, distinct and above the General Fund maximum of twent??-five (25) cents?

“The’ Commissioners Court of Hays County has been petltioned this Act effective to call a special election to make

in Hays County and as our General Fund is now over $$?,OOO.OO in the red, we are anx- ious to get ,:an opinion on this question.”

House Bill 108, 48th Legislature (codifjed as Article 4436, v. A.C. s., reads in part as follows:

“The Commissioners Court of each County of this State having a population of less than twenty-two thousand (22,000), Federal Census, according to the last preceding hereby authorized to levy a tax,

is (5) cents on each One Hundred not to exceed five upon. personal or real property Dollars valuation creating a County Health Unft,and for the purpose o h buying necessary vaccines* and. to for the purpose of pay for necessary medical services required for the immunization of school children and indigent people from communicable disease s, and to pay as much as one- half, or any portion thereof, as they may deem reason- ably necessary for the medical treatment and immuniza- tion of indigent people who are not paupers. This *2 Hon. i4arion McGee, page 2

Act is not to be construed as mandatory upon said Commissioners Courts, but shall only become effec- tive in any county having a population of less than twenty-two thousand (22,000) after being ap- proved by a majority of the property taxpaying voters of that county at an election called for that purpose by the Commissioners Court after re- ceiving a petition signed by not less than five (5) per cent of the property taxpaying voters of said county requesting such an election.”

Article 8, Section 9, of the Constitution of Texas provides, in part: no county, city or town shall levy more

“. . than twent;-five cents for city or county purposes, and not exceeding fifteen cents for roads and bridges, and not exceeding fifteen cents to pay jur- ors, on the one hundred dollars valuation, except for the payment of debts incurred prior to the adop- tion of the amendment September 25th, 1883; and for the erection of public buildings, streets, sewers, water works and other permanent improvements, not to exceed twenty-five cents on the one hundred dollars valuation in any one year, and except as is in this Constitutjon otherwise provided; . . .L(

The abw e constitutional provision, and particularly that portion county for county purposes thereof dealing with the levying of taxes by the

is the only authorization by wh!ch a county could levy a tax or the purpose set forth Lt in House that Section 9 of ,Article 8 of the Bill 108. It is well settled Constitution fixes the maximum rates of taxation that may be levied for the several purposes therein specified. ,Ault v. Hill County, 102 Tex. 335, ~16 S.W. 359; Carroll v. Williams, 202 S.W. 504. The limitation for county purposes is placed at twenty- five cents on the one hundred dollar valuation.

Therefore, you are advised that the tax levy permitted by House Bill 108 is to be considered as a part of the levy of twenty-five cents referred to in the above article and section of our Constitution. Yours very truly

APPROVED AUG 16, 1944 ATTORNEY GENERAL OF TEXAS /s/ Gee. C. Blackburn By /s/ Robert 0. Koch (,Acting) ATTORNEY GENERAL OF TEXAS Robert 0. Koch, Assistant APPROVED: OPINION COMNITTEE

BY: BWB, CHAIRMAN

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