Your requeet for an opinion fwu tiia deparlzmt,~ a.s oontdned in your l.etterofJune 5,readn M folkem

"The Cclmoiealoaers~ Court of Kenedy County, harlw set the almum levy prescribed by statute of .25# per hundred dollar8 raluatlon for the GeneralBund, in au em8rgency vhloh vaa not foreeeen at the time the le.rlee and aaaeeemente vere mads for the oounty, required the alrmof $36oo.oOvithwhl0h topsyaobimagaimtthe county. The mnount of numey in the Oeneral hnd vae lneuffioient for euch purpose, but there vaa en exaees ofmoney in the RoasndBrlddeFund. The amount need8dvaS thereupOn,~emferred fra6 the Read and Bridge to the hneral~fund tie c&ah vaa paid. and

*&,,8 qU8etiO,, hae 21oY aCieen (u( to th8 Validity of snob transfer. Will you kindly ad+tieme of the opialon of your department in the p-ties." The above qu8stiDn Of fWb raised by inrOlV8a the t&tfIf8r taxation as authortied In Artiole 9, Seotlcm 3, of the Conatltutlog of Texae . This constitutional rertrictlon not Only lIn~.ita the emaunt of much faxes tilatosnbe levied aa pmrlded tbsreiu,butaleoliaita as expenditure of mne. It appeara veil eattbd that oonetitutiOnal fund73 play not b8 tranef8IT8d iraa one fund to i3tIOti8rl may not be diV82%8d, end the Ccmaisaf0n8m~C0urthae no peer to expend for on8 pmpoae tax 1~x187 raised oetmslbly for another purpoee. Article 1630, Revised Civil Statutee, 1925, la not alrlJlioable in moh mse. Cahill T. Yllllmm, 202 S.Y. 5&J Ault V. Hill Covnty, ~6 S.W. ^[3591] Sandera T. Looney, 225 8. If. 280, ll Tex. Jar. 609, Seo. 7a.

Rcsmrabh Gus L. KomLsklEi, Page 2 (G-937)

It la, therefore, the oplnlcm of thin depmhent that the Cmmln~ionera I Court la not aulhrlzed to treiu8fer moneya fmxa axe oowtitutfanal fund hsto maother. SW& trcurefer, If made, would owtl- tuk a dlvenion of ruoh ftmde and be lnvalld. the above anmere pmr quertian, we amain

lhmtu Your8 very truly, NmoRKY aumRALwTRxAs By&. J. R. Uns Aaeicltalt APPRovEDJm 21, l939

/s/ Gerald 0. Nann

A-- w-lmAs

APPmvEDoPlRIoRool4mmRE BY R.V.F., CRAIRhM