June 28, 1956 

Honorable Marion M. Lewis 

County Attorney 

Goliad County 

Goliad, Texas 

Opinion No. S-203 

Re: Whether the cost of 

public scales lnstalled under Article 

2372n, V.C.S., may be 

paid out of the County 

Dear Sir: 

Permanent Improvement 

Fund. 

You have requested an opinion on the following 

question: 

'Can Goliad County, upon compliance 

with the necessary requirements, purchase 

and install public platform tonnage scales, 

as authorized by Art. 2372n, V.C.S., and 

pay for them out of the Public Improvement 

fund of said Goliad County?" 

Section 9 of Article VIII of the Constitution of 

Texas provides for a general purpose fund, a road and bridge 

fund, a jury fund and a permanent improvement fund. commissioners Court of Henderson County, et al v. Burke, et al, 

262 S.W. 94 (Tex.Civ.App. 1924). The restriction upon the 

use of these funds Is described in Attorney General's Oplnion V-808 (1949) where the cases 

102 Tex. 335, 116 S.W. 359 

of Ault v. Hill CountY 

109 Tex. 155. 202 S.W. 504 

and Carroll v. Willi.&s, 

'are correctls stated as 

authority for the following. . 

and 

"The moneys accruing from taxes levied 

collected for each of the enumerated purposes are Constitutional funds. The immediate 

purpose of the above quoted provision of the 

Constitution f3ec. 9, Art. ~~27 is to limit 

the amount of taxes that may be raised for the 

several purposes. It is also Intended to require that any and all moneys raised by taxes 
Hon. Marion M. Lewis, page #2. (S-203) 

for a particular purpose shall be applied 

to~that purpose and to no other." 

TEmphasis added.) 

Thexefore, expenditure of money from the Permanent 

Improvement Fund of Goliad County for public platform scales, 

as authorized by Article 2372n, Vernon's Civil Statutes, is 

authorized if these scales can be properly classified as a 

permanent improvement. 

The only Texas case construing the words 'permanent improvements" Is Holman, County Judge, et al~v.,Broadway 

Improveme~nt Co., 300 S.W. 15 (Comm. App. 1927), Where seawalls were held to be within this term. Thus, the interpretation of these words must be found in the decisions of the 

courts. 

In the leading case of Teaff v. Hewitt, 1 Oh. St. 

511 (1853), Chief Justice Bartley laid down certain rules 

which were in essence an attempt to define the requisites of 

a "fixture" which would bring it within the common concepts 

of an improvement on land. In determining whether a fixture 

has become a part of the land, Chief Justice Bartley, spoke 

as follows: 

"The united application of the following requisites will be found the safest criterion of a fixture: 

"(1) Actual annexation to the realty or 

something appurtenant thereto. (2) Am-opriation to the use or purpose of that part 

of the realty with which it is connected. (3) 

The intention of the party making the annexation to make the article a permanent accession to the freehold - this intention being 

inferred from the nature of the article affixed, 

the relation and situation of ~the party making 

the annexation, the structure and mode of annexation, and the purpose or use for which 

the annexation has been made." 

This rule was followed in Texas by our Supreme 

Court in Hutchins v. Masterson, 46 Tex. 551 (1.877) and applied as the determinative rule for construing the permanent 

improvement section of the State Constitution by Attorney 

General's Opinion V-808. 

Because we do not have sufficient facts to give a 
Hon. Marion M. Lewis, page #3. 

categorical answer and because of the principal element of the 

rule, the intention of the county, we can only point out the 

elements which must exist before the purchase of the scales 

can be made out of the permanent improvement fund. 

, 

The following must exist to authorize the purchase: 

(1) The county must attach the scales to the land 

or an appurtenance thereto with the.intent and In such way as 

to affix them in a permanent manner; (2) the scales and the 

land or appurtenance to which they are attached must have a 

relative and corresponding use or purpose; (3)~the~county must 

have the Intention of making the scales a permanent accession 

to the land or appurtenance. 

STJMMARY 

The cost of public scales installed 

under Article 2372n, V.C.S., may be paid 

out of the County Permanent Improvement 

Fund if they are attached to appropriate 

land or an appurtenance thereto with the 

intent and in such a manner as to make 

them a permanent fixture. 

Yours very truly, 

APPROVED: JOHN BEN SHEPPERD 

Attorney General of Texas 

J. C. Davis, Jr. 

County Affairs Division 

W. V. Geppert 

Reviewer 

Assistant Attorney General 

J. Arthur Sandlin 

Reviewer 

L. W. Gray 

Special Reviewer 

Davis Grant 

First Assistant 

John Ben Shepperd 

Attorney General 

PS:zt