Honorable Jean Rodgers 

County Attorney 

Hardeman County 

Quanah, Texas 

Dear Sir: Opinion Number O-2555 

Re: Can a school district lawfully 

issue bonds to repair the present 

school building and to take up 

and discharge the warrants outstanding that were given in payment of the supplies and equipment as set forth, all of which 

vouchers are now past due? 

We are in receipt of your opinion request of recent 

date, and quote from your letter as follows: 

"I have been asked by the County Superintendent of Hardeman County to submit to you the 

following, reference to issuance of bonds by the 

King Common Consolidated School District. 

"Beginning in the school year of 1931-32 

this school district had,an unpaid account for 

equipment in the sum of $105.00. 

"During the school year of 1933-34 the 

district had an unpaid account for school 

equipment of $1586.00. 

"For the school year of 1934-35 there were 

unpaid accounts for school equiprhent and supplies 

such as paint, lumber land the like in the sum of 

$1017.00. 

"For the school year of 1935-36 there was an 

unpaid balance for seats, typewriters, radiators 

in the sum of $1234.22. 

"The school 

i 

ear of 1937-38 there was an 

unpaid balance of 69.45 which was for lumber 

and other like supplies. In the same year of 

19X8-39 there was an unpaid balance of $8.20. 

"As each of these accounts were created the 
Honorable gean Rodgers, page 2 

school district would issue to the party or 

the corporation a school voucher payable out 

bf l3ae current funds for the year in which 

they were issued. There are not sufficient 

taxes paid to take up the vouchers as they 

mature and there are not sufficient delinquent 

taxes unpaid to take up the vouchers for the 

respective years for which they were issued. 

"The school district needs to do some 

repairs on the,school building and would like 

to pay all of the back debts out of a bond 

issue, ~~.Please advise me the following: 

"Can a school district lawfully issue 

bonds to repair the present school building 

and to take up and discharge the warrants outstanding that were given in payment of the 

supplies and equipment as stated above, all of 

,which vouchers are now past due, some of them 

as you will notice are past due for a good 

many years?" 

It is the opinion of this department that a school 

district may lawfully issue bonds to repair the present school 

building under the authority of Article 2784 of the Revised 

Civil Statutes of Texas, which provides, in part, that silch 

bonds may be issued "for the purchase, construction, reuair 

or equipment of public free school buildings within the limits 

of such district, and the purchase of the necessary sites 

therefor." However, this department has held in Opinion 

Number 0-846, a copy of which is enclosed, that bonds cannot 

be issued by a school district for the purpose of paying past 

due obligations. 

Trusting that this answers your question, we are 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

BY Claud 0. Boothman 

Assistant 

COB:s 

APPROVED Aug.9, 1940 

Grover SellersFirst Assistant Attorney General 

APPROVED: Opinion Committee by BWB, Chairman