### OFFICE OF THRATTORNEY GENERAL 

### OF TEXAS

0pinlon 

### Eo. O-1860 Rer fr th* aount~ 

### Mt&orisd to
vdt,

or rorta whatmere 

### "(1). 18th; Count l



### athonsd to =ak.
l ii~~hl o n or (3,800. ?i 0 t o w ad t he p ar r haoo

~~100 ar a 

### mot 0r 

### had to be urod ior

### Hon. Edgar Pfell, pag* 8

lpatlonal Guardublt, publlo 

## l

~lebbt~onr, 

### *ant7 fair8 andother y6wr th? 

### balanoo of tho purohaae p rl ol

8n d rl.l l ubsoqnont l

xpena~m will bo pdd by the 

### *Ityt 

### “(8). If 80. YY UIO

Oouutr oharso 

### moh donatl&l

tor (a) TheGanoml Rold11

BrldRe Tuna? Tlw

### P;rmanat.Dnpmunmiit Tcind? thm GUor@lTUUd? "IS). xíi

8U.h 6o n a tio n

lu b a

l h a r r d t ot h o or o ra l

Turd, ( or a n y 

### other fun

1 , a l a m l **rd** 

### ha@0at (1500.00 l dmd 0 OUt Of it4 W?W!Lt fUIIb, UII 

### th0 **COUUtY** 

### i#- l w a time **Wbmnt** dato4 S&Ombrr 

### 1, 1989, paymbl8Soptombor1, 1940, dth **intormt** 

### 8t S# for 

### tho #a 000.00 balanoo, vithomt tieM&i Art. ki 8do. T et the 2'~ @en<n-



### "(4 

### (Ioaora 1 . Xf the marrat mvenmn Q tlm Tund l

### ro not iafflofont to atmnd tho (8500.00 donation f either in owh 

### or **by wmrranta**  **payabler**

### within the 

### ourront var. **or** 

### wt 0r **rwmuea** 

### rewmbly antirlptod 4uringg the 

### ourront par - S.s thur any oth

### or mannu la rhiohtho Wunt would **bo au**  **tho~w6** 

### ,to **luw** 

### uamnk **llf** thout 

### hwl4 to pro~Mo for a 

### woolal tax tortho 

### pap aont thuoof’T” hrtiolor 607& 6080, mY sootlon 8 of Artlola 60810, xbrl110dcivil 8tatutu. road aI fouarr

“Art. 

### 6OTBi Tar rot par&. lEaoh oommiadonora oourt ii l 

### athorita? to 10~ and oolleot a tu 

### not to l 

### soood rh oentr on l



### aoh $100 or l



### aeomed talmtlti

**or** 

### th0 **00ter** 

### ior th0 

### ~UX-O~~IO aad hpi~+ mat or land8for use 

### a8 oount]r parka uhhh 

### shall ronrlst of not nor0 

### than 0130 hundnd aofu, 

### and shall not 

### uorod more than iourBon. Edear Pfefl, pqo 8

In any oountl. kauihtas #hall k lorIod and oollootod 

### untiltho 

### propoaltlon la a&- mlttad to and ratliird **by** tho property tu**paying** 

### voter8o? the ooonty at a ~~uural’or apeolal l

lrotlon l

allod for that purpwo, prcwlded, a tuo-thlrba YjOrIitJ or tha property taxpaying tbtOx% of l wh oouuty, 

### at an l 1eotIon held ior auoh purpose ohalldotormIr10in iavcr of l

ala tax. * + * ma l durt

tc properly **wlntaln** l wh parka and build and l

**ormtmot** prIlIono and maoh other baild

### lngauthoyrydomn~eoouary,lay out md 

### 0 p .n dXífTW8 m

l nd.walka, **pt.** the onale or any .+rt thmot l t out troeo and ahrubmy, l

onstrwt dltoh0s or uk08, 

### ana make rwh othu 

### imprwauata aa tho 

### mar **dem** 

### th ropu. mob **parka** shall rrqa Ill wan’tor l frer uo of tho publio **under** l wh reasonable ruler and 

### ro@8tlonm as maid l curt may )nsorlba l *Art. bO80. altr **mrks** the govemine body ot any ln&orporated 

### l lty my purohase, Impnave 

### and smlntaln lard for WC as altr parka. Suoh parim shall net om~oed two in number for tioh tuc thousand inhabitants. fi ouch 

### body 

### l atahllaheo mcro than 

### ow or ouoh prko, 

### It shall lccate thm 

### in uI6el.y

sopsrated 

### partsof t&m oltf. du0h body 

### la autherlteb to levy and rolleot a 

### tax not 

### to eroood rive outs on oaoh one 

### hundrd dollasa or 

### Ita aaaeaaed valuation 

### for the purohaoo urd imprcvunmt 0r lands ~ior uoa .as~ auoh parka, *#id may levy an@poollee; ‘piit annual tar 

### to pro erly maIntaln

l sa id bee 8Tb full g!nmr and authority mar al auoh ~arlc6, aad mar btild and oonstruet ouch bulldIn& as thq mej d08n neoeasary, liry out and open ariTeways and walks, pate'any pert thereof, bon-rtmot 

### Cltohar or lakna, 8at 

### out tram 

### an8

rhruba, 

### an&riko ruoh.otltar impmrmta 

### u thop may dIean pmpor+ 

### looh pxka #hallroninepan for 

### ma troo-noof the Ipblio um60s 

### auoh rwaonrblo 

### eulr -u said t04~ 8ay 

### paaodb~.w
sootIbDalad 8OfArtlelO 6Olkr
*me. 1. That 

### any wwtr or 

### any beorp ot a t o4

l fty 

### l r.ttia

Wate, olther 

### ln(lepdl 

### ntlr or la 

### l

oeperatlan dth 

### uoh o the r ., l

### r, with Qu Tuaa 8tato hrkm Board, my arpuire by 

### ltt mr pumhasi 

### or **br** 

### l on&maatIon pma0 4 Inga, lands to k ued for publlo UU ~grounda, 

### Huh land 'to**bo** alto **d rk**  **’** inaayXoullt~I8 fhia !Jtato andiacnj 

### ris6d tzwta 

### domad multable br 

### thr wemb i g b o a .7 0s 

### t h l

iv w mati 80pwim un pro~$&d,homu, thatlaabatobo **upo. 1**  **rod by**  **uy** 

### rw hl **I Yl**  **u~aount~ for**  **8ala** puporearybo,imttm 

### l o re t Ioa

of **tb, go~ozaIng**  b0ay 

### t ho ru s , dtuatod 

### rithln the state, dfhor within 

### or dthout the 

### boundary &imIta of ruoh l ity but 

### within the boumla~ J.&&t* d ml& roan4 andwIthin tholiaita 

### of uI & l ount~ uhu J II wld 

### l ltJ Uor or in ritwt+

**mar inaaobonda**  **andraf** 

### levya taxnot Qreedlng

Tea UOj Qontoon the Oao mndnd 

### -Dollan WOO valuation of taxable propoty 

### is 8mahd 1

J and/or 

### aaunty to pay the Lnterut and 

### prorldo a 

### l fnldn& iond to rc tin 

### auoh bonds the Iasuano~ at 

### auoh bon&r, ina thi d.lutLn 0s 

### taxes in panaent thereqt to be I nl

ooordon~a l



### lth the 

### ‘prcvI8IoM of Chapter



### 1; Fttle 55, BoTfa8d Cf+U 6tat

### attra or 

### 1985 :gwsting the smnoo of bonda by **oltiu,** 

### towna,nnd or 

### oountlea in /' t&h Statol thb B&lo!t 

### &al br 

### oonatruad

### Hon. B&tarPfoll, paae 8

'to 

### l uthorluthelw~Ingcd **said** 

### tasmtuoeodfn6 T&A

(10) Butts on **tho** 

### One Eumlre6 Dollan ($100) e valuation notdthatu&Ing the rovlalena

of Arklole

6000of thaxt*riaed 0 vll 8tatutea 0s 

### 1986.9 P

,, ArUe 5&5,~R&aed Qiril dtdutea, ma aiondad **by tha**  

### Ibrtpalsth L@alature, roads 

### as tollmor TEaoh

Comdaalonara~ 

### 00&t and 

### thedormrllo r~~o ou nl oa l on ofl 

### aohCity 

### or Wwn l.n thla W&o Aa **hereb** l 

### uthorlrotl **in** 

### tholr **Us** 

### orotI6nj

b 

### l 99mlp ri ate a l 

### ufflolent

l 

### umB mot otb+dae r#propdakd $0 pay tb moms

### SW8 ‘f3

### -0a of theMmdatntlre wlta or

0nU acurd 0rtua state looatd La Udrroap*tlroOeuntleaand Inbrnu tholr 

### rwpe9tlre

Oltlu 0r'Towna 

### not to oxl 

### oed tho **aum0f0noHumtrod** 

### (#ld),Dollam **par** 

### math ior l



### uoh apea~ea~tram any ona

. l 

### mh Ooort; aOonoi1‘km UorniaaIoa So* l



### nr on a orpi a +l ~n~

a n d I nl 

### ddltlon in bohali 

### oi th r rO8pwt **TO UOu&IM,**  

### eltiea or ‘Lbuna, ~to ddaate, <hor In foe airple or othomlae, to the **Texao** Ratfonal 

### Guard.Arm

### ry Boar& or.

### ‘$0 auy am or mre or 

### oald unlta 

### ior 06nro 

### I”noo.to'aaid Boa&; on e lr mra tnota of 

### anda8 altos upon 

### uhioh to wnatrnot Annorjea 

### and othor bulldlnga o&t

### able for use by mush 

### w&o) and 8ny and **all** 

### auoh donatlona 

### horetormra mado to ma16 Board are 

### hereby valIdate 

### l nfl any aaoh donatloa huetofore mado to anr aueh 86dnlatntlro~ 

### unit, either

### aa a 

### eorporatlon **or** 

### othemdar, and **OOnTOyoa or**  

### to bo oonrepd to ma16mar&, la 

### haroby validated. l l *r Wc, ipote~from hr. 8ur., 

### Tel. 11, p. 6.09, ma rollowar 

### Vhr oonatItutIon pruorlbea 

### themaximum 

### rate 0s taxer 

### for ganuaL purpoaoa , for roada

### Boa. Edear 

### Pfdl , pa80 6

and 

### brI4gea. for Jurlu, 

### and.?or pumanat improtuanta, roopeotItdy. lho ronera 

### l r idn g tram taxsa 

### lOTha and oollooted 

### for uoh of th o ummolrtd p urpo so a lra oomtltutlonal randa; and 

### the ummIaoIonaa ooart has 

### no powr to ~ranafor monoy 

### fromono **fund** 

### to onothu, or to 

### expand , for 

### MO purpose, tax meaoy.xUaad oatanoIbly for anothsr mr- *so.*The 

### imme&iate

purpoaa0s 

### the rorlalon la ta llmlt tha amauat a? 

### tax08 t& t **my bo**  nfamd for 

### ~thoae

moveral arpoama, reapeotirely; **but** 

### It la 

### also de8 wed to hhiblt f 9xoooai~* 

### l

xpondlturea ?or a 

### ana b. roqulra that any and 

### a Y 

### 8-h ‘pupoaom 

### 1 mnoya 

### ralad **br** taxation for 

### any parpoaoshall **b,r** applied to 

### that 

### gaxtloular purpose and to no.. 

### other.* Also., *a tie 

### oaaoa of: OomIaalonsra* Oourt of Eonduaon Goimty **f.** 

### Burke, 866 8.88 94; Ault1. HI11 

### County, 116 S.W. 559; 

### motion 9, Artlele8 of 

### tha State 

### Ooonltltat1on; Can-all T. Williama, U)6 3.K. 504.

wr a0t0 

## rr0ln

WX. JW., ~01. ii, p. 611, u followa:
qo LpLpii0a powor to tranrrrer monej ?rom 

### one to anotherroonatItutlonal fm¶ lo derlreb from the 

### faot that the orlglnnl tuna oontalna mro 

## than

enough to 

## maot tho 

### ourront

hmm¶a agalnat 

### it. Suohaxaesa may bo rstalnd 

### in that ?und and appllod in 

### l wooodlng yoara to tho purpoad for whloh it 

### wai nlrrd, 

### thuc by possibly r.auaIng the 

## ruttltre tax rrte for 

### that parpo8e. ëIt 

### sums t ohats 

### been l

### osumd I nmoms oaaoa that the 

### tranafonnoo of pDnep ?x%ai :

### non. rQar Wall, p80 I

onoftua to snotbrris lmelld 

### l lylatho 

### wont ud to the l

xtont, that thrl*ttor r&is 

### lnoroassd bqonb the aonntituttfonal

mt it i8 ll01 80ttha that th0 rir

### ownst&o*

thataaypartloular levyo?tau raa 8pdri8 **mawu** 

### ma0atr rata &a8 than 

### the mxlmq rat. prrmlttob 

### bthm eon8tittltim~atk8 not l f00t th0 8itdi0h

fn th0 ~80 0r.ramrd8 b0tmy t. -70dly8, 

### 33 S.W. 565, ths l



### ourthold that 

### uuntler am oomponwt pwt8 of the 

### stat0 and brs a0 pmsa or 

### aut10s uoo 

### t tboso

whioh 

### are 

### -utK. olur 

### Y l t ?O?t h

i a d o- l 

### oa8titcltlon

m a stata l



### s.~Thostatutu ha70 

### rlurlf amma 

### the r on, 

### pi’urrlbod ths am- ;~,uwI lmporrd thollab lltloeritha ~emmlsslonus* 

### l 0wt,t~ro4lumthrou&whl~htho 

### ditiorontsountlu aot,anufrom tho8* stat&u mmt 00~ all 

### the l uthorltiw rutea inth, 

### uuntlu,


### In thr l

asu of: 

### 8un.vapor 2Uostrlo 

### lidit
ElE 

### S,i:tp:r xmilmoi, TunploLumbar +mpag y. **aaapsn~ Te**  **soaum,**
**t73 S.W.**  **t9t; t?apliu~on,~**  **’** 

### eotlrt of tablnooouu*, ts9 ,s.w. 66el; Cltf of B?oekra?idg8 v. 

### Stephens County,**t6** **t*w.** 

### (ea)405: Xoora **fq AbLurnUi**  **Oaunty, t96**  S.W. **4981** 

### soward t* rallr ~ocult~, a46 S.W. 118, ntn w ou s

### other

l a qs ëIO

d o**not** a 0 a8i

n e ou n rl 

### to alto,

thsoourts

bra ho14 **that** 

### the saanisslomra' **oo~rts** 

### are ooues or limit~a 

### tholr l nt h o fit y

l rt m a8 

### onlri

rrrlitai0ti0n. 

### ana that 

### 0 mattm-pertalniw to the g~noral 

### WOlfsrO Of 

### their rupootlro OOtlntlO8
=a that 

### thrfrpm0n a ra 10nly **those** l

~p r088l

0~ 

### irpllotllf

ronforred

rpoa 

### *ha **by~lau, -**  **that. I**  **I, br** t&o eonstitutlon and statatos of ths 8tato.


### Xt is a wall noognldl prlnolplo et law that where 

### the Loglslatuio 

### pruorlbss a 

### 6sflnltr,

sertaln whoa or proo0aun r0r a 

### 018 or county to foll01, 

### othu **m&hods** 

### are **by ir**  

### 11~ on oi law oxolrdad. 

### Tostu v. dltr of waoo Baprao Court) t6S 8.W. 1104. ?

9hs l bws quoted st8tutos prwia8 the moth04 **and mannor**  **by** 

### whlrh an inwrporatd oity or oaung l 

### lther

### indepondsntl~ or in l 

### oopemtlon 

### with uoh oih

### or, or dth tho **Tans** 

### Stat0Parks **by &it**  or **ptu8has0, or**  **b** l on a a 6nn a tl on 

### lands to be mod for 

### pub1 l 

### I ula &?tiSh 8686 SUpIW proridS 

### Ud SOt8 

### farth q~e manner



### in v&h a dtr or town 

### or county ny doruta monry 

### or 

### real utsto to tha Texas Xatlonl

mara rrmorg Board,. xOWWUt th0BOSfitUtO6 a0 not l nth o r lu



### the rount~ 

### to B&O a baafiloa u.itatrd in pi? lnqsirr. '3~ t1.w oi thd iowoin l thoriti lro ru~ottti$l~ l

dribod that t Ss the 0

P y- nlon o? this 

### Aop~~t 

### that your tSxmt**quitloa aho8la**  **bo** 

### annerod iix

the nitgatlte. 

### Shoretore, it is mt 

### noournary 

### t6inswar

the other quutlons mahlttod in m= ioa\lrro* 

### Trusting

thst 

### ua bra satlsfaotorll~answerd pur inquiry; 

### wo are


### ToursV@Ty trulr