specific and dc?oignnted pur~;onen, is found in Article 7010, Revised Civil Statutes, 1925.

~~rtiole%28, Revised Civil Statutes, 1925,

provides that the funds reaeived by the oounty.treasur- +r shall be alassitied; first, all jury fees, allxconeys rooeived frc?m the sale of' eatrays, and oooupation taxes;. second, all Fioneys reoelvad under any of the provisions of the xoad and brl&:e law, lnoludi~ the penalties re- 00~ered lropl d.b0ads r0r i’aiiiry to mph or088bg8, and all fines. ana rarieiw08, aad ama, sll momyatqro- . aeivea mot 0t3mlw1~. l p pmp rlated to th e. rs8pedtl~ olsssss as designate4 in Artlela .laaB or by the oommis8ion- sr@XSWt& &Mole 16t0, ~B&.sed'Civil6tstuts8~ m, 19&S, ptides that tha oommlssionaks* oourt mayosum suoh other aooouata to be kept, orssfl~ other olssses uf fW,nds a8 it .auy dm pr@& md reQube the-88r2#t to k Zssusd~tthesmaadrrgist~ao~~~:

We do not find any authority m&in& a &Is- tlnotion between fund6 to reuelve del%.nquent taxas or taxes aolleated by tu jtxdgwnta and those aolleM%d ba- rata beooaing dslinqusnt. Tha oounty tresnursr shall ra- oehe .euoh fun&~ and pay and apply then same au the law mqulres. By the reoeiring of euah moneyr "frgm whatever souroe~, the statute makes no distlnatlon between .gsneral and spsoial funds but eupllaitly requires timt~allmon~ya belon@ng to the oounty shall be reoelved and paid out by the aounty treasurer under the diraation of the oasoaissiorl- em t oourt. This provision, though it direots the paying

flon. C. Y. TJorrld, Tune 7, 1939, 3age 4

out of money, would not tlukhrrlze a divemion of such runbs,

The 3~prerna Court of this state has o&early drawn a dlstlnotton betneen oonstltutlonal an& statu- tory funds, holding that the oomissloners* court, uuder AHAole lE10, cujma, is not authorized to direct tho transfer rrou one wnstltutlonal rund or monay reoe~ved fxom taxes levlea ostensibly fox one puxpow intO -0thsr tid 0~ 0~pd0d ~~0th~ tnd dminot puxposs. Such authority granted in staid atatutemaa thererom held to apply anl$ to statutory fu#da md theeom&sslonem' oamt ia urthorS%~tomekmenly mwh transfers or rums as by statuts ax8 apsoWhwlly mummxatok l&i oase of Carroll YBr Wilw, 3.09 Tcx. 163, 202 SW so4 18 dlreotly In point as to tlw qusatton aubmlttod, ~ressly holding tbst. luflola 8 Smotion 9 6f the Constltutloa or WEBS, mqwa, inli&.ts any and sll tranafsxs of tax nmney from oue to umthmr of the ss.~exal qlasses of r~‘rmdrr themein abet& aott l saseq~e.fhbe~tt~.i~~~p~~th~~ ddhu,oi taxillaneyzlIlusdo8teasrrriblyroruIothar

Undarths aathorityolte& *S-be

Zd~Gae amzty txes- to apportion errah monaye kallmotmd aoaoxdlngly as fo thr yaaxs In uhiah th6 1~ YRLS SIC&d43 t0 th0 +ariOpS rUUd8 rOr the SpeaiiiO ptrrposaatha~ln~esaignat~andthhoauntJ~~r w0u.u 8e uaauthorizod to txaasrer or pkoe ancxbay6 laried for4lffemmtpurposes into the geaaralfuudorthe Qounty.

It is, thexmfoxe, the oplnlonofthiede~rt-

meat that all delinquent tax uc+na~ 6Otiated 8y tax emits, should be apportionsd to the various .$uuds de- al@mteQ for speoitlo purposes a8 authorized by Artlole 8, Section 9 of the Constitution of Texas at the timre the levy was made. The dtiBSiOIh3rS' OOUXt 1s tuaauthorlssd to order that suoh moneys, levied for spsoiflc pUITOS@S *3 7.S' Ron. C. . . I:orris, Tune 7, 1939, %se 5

other than cnunty pm-poses, be cre?itcc! to the general fU.lld.

Trusting the above answers your quootion, we renein

Yours uer; truly