" . . . As ssld bs th4 Court of CivilA5~eala in its opinion: tThe-o~ailcnerst oourt~ iii orsature of the stat-4 Gon8titutlon 45d it8 pwsrr are lllnited an8 by tho CwAatltutioA ~0ntr0u43a and the laws aa pasee tEe &gf4laturo.* Cm- stltutlon, art. 6, emotion 3.64 Ikaldwin v. Ratio 'Xv. AR q lQ9 S8 8. W 480; eouaty, 40 Pox. Gounty P Tori hi*. A& 846 8. W. Seward 'I. Falls ~_

8owrnbl.e Prod grrl& Page 8

The outstandfug authority on the propmltlon of t%;4 piquatea for which the caonstitutional fund8 AAY be 4x;r pendetl the C4i~13&selo54rs ' Court is the 06~34 of Carroll vu. Wllllams, a02 s. Ii. 504, Supraw Coust oi Tsras. In this OQRO, the f3u~ssuw Gozrt 4peoItlo4lly held th4t ths a;oney 001140t4d for the various oo54tltutlonal fu~d8 oould oat bs spent for any other purpcm4 th4n th4 purpme ror whl4h suoh fund ~44 set up by the Constitution. fn 44 holdiqg, th4 court amiteb, al to11owsr

* . Tars8 levied astaraolbly for any ep4elfio'pur 4e 0.v elaer of purposes dealg- nated in cwwloa U of artfel6 a, siqra, maat r

bo applied themmto, in good fhith, . . .*

It in the OpiAiOA Of thi4 dO~l-tW%Ut, thOlWfOW, that the Comi4dowant Court in usauthmlasd to pay t&o flsm of tax engi5eere lnrolvad to asstat aaia court ia 4valuAting oil prop4tilslr in the oooaty out of 1po1100 of tE0 rorlous aQMtltutfoaal SUMS IO ssta Oountyr %6n lo no authoritiy for t&e payment OS this money out ot any fund exoept th4 genenl ft28a.

In your 1otte.r you refer to a4lisquurbta.x t305- whewla tW0t.l pryBsAt iS Pada QUt Of th4 tEX !A4A4p 04b ltNWd, tdd0E OOZW bdl4A@ bo tii 0f the VafiOUll fwS l34ll~qw~t tsx eontraote are not a~aloijous or the aounty.

to tha oontraet in this 44s~ bboAU44 or the taot th& there Is ltglslativs authority Sor the paymAt oi delln- quent tar eontra4ts out of the tax SiOAey 4A 443leotsd.

snob ppp;rssnt in th4 4ase OS d8linqWAt tax 4Ontrwta wall upheld by t&o Supreme Court ot Tmc44 IA th4 4480 of Gow13.seioners~ Court OS Lfatlluon Gouaty vs. WaXlao 6upra. Tbo oauti u,pheld ouch peymtmt because of Chs l+&bLfIre authority. fn Balng 80, the must stated es i!olla*t

". . . The @oontrtwt ftsre doaa -sot lnrol~4 tha quo&ion of the transfer oi rpone;p Imm wae Astial* 783s cruthorizss rilnd 4x1 another.

oounty eomm.:~siansra’ Ootlrt *to psy for en sbstraat of prqmrty aase8ee& or unknown 4~d WlmAdQr4d froz the titxos, lntere8t atA& Qen- Rltp to bo aolleeted on 8uoh llilldli,' 8uoh paynonti betisg 4oUFtPngOnt upon tb4 Wl%U4tiQA or 4ueh t4x4spe, iAte.rcrat, 4i%d penalty* Thla is &t,eglSlatiVG authority for elm 4l#mmiasiowru' tct aontraot and pay for isu4h an abstract OOUH *4 of euh O(PUtl6tfon.6, iaoludf~ of property cut the 8t6t6.6 part Or 6Uoh taX(18. 0r WhEA UOuid be th6 etatstr part of suabtare6 ii or when it was oolleoted and turnd into ita funde. . . .”

In war lettsr yc;u aleo 66ked the tollorrdng Qua 6..

tienr

wOuppo6s th6t tbsre ie no 16~ ptitbiag acd our Tax Colltmtor oosaente, and does this, do It, Cc what 6XtUd i6 b6 llabl80"

Yime it ia to be prasuwed Chat the Tax Collector will handle the rpattsr propmly we hardly deasa it moenerr~ te anow*r ycur 1arPlt Qu68tiim.