47 

OFFICE OFTHEATTORNEY GENERALOFTEXAS 

AUSTIN 

Norris 
48 

imm that granted to it bx tha Gonstitutl.on~i or tsglslatun. 

A8 etated by tEa Supmue uoaxt ot ‘&+a8 in 1 he OWN of 

GomlclEslon4r8’ owrt ot Leadisoa County vs. ~Am,IAo4, 15 5. W. 

(Zd) St%; 

" . . . As ssld bs th4 Court of CivilA5~eala 

in its opinion: 

orsature of the 

are lllnited an8 

and the laws aa 

stltutlon, art. 

eouaty, 40 Pox. 

Seward ~_ 'I. Falls 

tThe-o~ailcnerst oourt~ iii a 

stat-4 Gon8titutlon 45d it8 pwsrr 

~0ntr0u43a by tho CwAatltutioA 

pasee by tEe &gf4laturo.* Cm6, emotion 3.64 Ikaldwin v. Ratio 

'Xv. AR q lQ9 S8 8. W 480; 

Gounty P Tori hi*. A& 846 8. W. 
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 by 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 dealgnated in cwwloa r U of artfel6 a, siqra, maat 

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- 

tW0t.l whewla pryBsAt iS Pada QUt Of th4 tEX !A4A4p 04b 

ltNWd, tdd0E OOZW bdl4A@ bo tii 0f the VafiOUll fwS 

or the aounty. l34ll~qw~t tsx eontraote are not a~aloijous 

to tha oontraet in this 44s~ bboAU44 or the taot th& 

there Is ltglslativs authority Sor the paymAt oi dellnquent 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 

rilnd 4x1 another. Astial* 783s cruthorizss a 

oounty eomm.:~siansra’ Ootlrt *to psy for en 

sbstraat of prqmrty aase8ee& or unknown 4~d 

WlmAdQr4d froz the titxos, lntere8t atA& QenRltp 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' 

OOUH tct aontraot and pay for isu4h an abstract 
of property cut of euh O(PUtl6tfon.6, iaoludf~ 

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. . . 

tienr 

In war lettsr yc;u aleo 66ked the tollorrdng 

this, 

wOuppo6s th6t tbsre ie no 16~ ptitbiag 

acd our Tax Colltmtor oosaente, and does 

do It, Cc what 6XtUd i6 b6 llabl80" 

.” 

Qua 6.. 

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.