Your letter of August 2, 1941, requesting an opinion of this department upon the above stated question has been received.

We quote from your letter as follows:

"The Budget for the year 1942 was prepared and filled in the office of the County Clerk on July 21st, 1941, as required by House Bill 765, Chapter 206. Laps of the Regular Session of the Land Legislature.

In this County the Road & Bridge Committee of the Commissioners' Court and the County Engineer prepare that part of the Budget which has referendo to Road & Bridge Fund expenditures and which in them incorporated into the general budget for all funds. The compensation of the County Engineer, his two assistants, foremen, teacher drivers, maintainer operators, truck drivers, mechanic, etc., that is to be paid for the year 1942 is enumerated and shown on a sheet in the budget. They have added for the first time Stenographer-clark to assist County Agent

*2

Honorable I. Fredocki, Page 2

and Comnissioners." I fail to find any law that outhorizes this expenditure out of the Road & Bridge, or any other fund, for a County Commissioner and the Fars Denonstration Agent."

Apparently under the facts stated in your letter, the "atengrapher-alerk" was to be employed by a County Commissioner and the County Agent together, and the "atengrapherelerk" was to work for both of the above mentioned officials.

Seetion 8, Article 8 of the Texas Constitution preseribes the maximum rate of taxes for general purposes, for roads and brieges, for juries, and for permanent improvements, respectively. The money arising from taxes levied and colleoted for each of the above enumerated purposes are constitutional funds.

The Comnissioners' Court has no authority to transfer money from one to another constitutional fund, or to expand for one purpose tax money raised ostensibly for another purpose. The immediate purpose of the provision is to limit the amount of taxes that may be raised for these several purposes, respectively, and is also designed to inhibit excessive expenditures for any of such purposes and to require that any and all moneys raised by taxation for any purpose shall be applied to that particular purpose and no other. Carrell v. Williams, 202 S. W. 504; Ault v. Hill County, 116 S. W. 359; Texas Jurisprudence, Vol. 11, pp. 609-10-11; Henderson County v. Burk, 262 S. W. 24.

The general road and bridge fund is a constitutional fund and the money of such constitutional fund must be applied to that particular purpose for which it was raised and no other. Therefore, it is our opinion that no part of the salary of the "atengraplier-alerk" can legally be paid out of the road and bridge fund for services performed for the County Agent.

Yours very truly ATTORNEY GENERAL OF TEXAS

a/PROYED AUG 18, 1941

a/ Rovert E. Repke By Aoting ATTORNEY GENERAL OF TEXAS a/ Ardell Williams Assistant

A/PROYED OPINION COAMITTEE BY CCC CHAIRMAN