Hon. Ei. L. Hinson, Jr. Opinion No. 'O-6655 

.County Auditor Pe: 

Polk county 

(1) Maximum salary of the depuLivingston, Texas 

ties of the sheriff of Polk County. 

(21 Authority of the county to 

pay for equipping, a county garage for 

Dear Sir: 

the repairs of its .equlpment out of 

the permanent improvement fund. 

Your letter of June 8, 1945, requesting en opinion from 

this department is, in part, as follows: 

“What is the maximum salary of the deputies of the 

sheriff of Polk County with tha population of the county 

20,250 and the valuation $13,000,000 and the county is 

operating under the Officers Salary Law? 

“Can the county pay for equipment, tools, and other 

items for equipping a county garage for the repairs of 

its equipment, road maintainers, out of the Permanent 

Improvement Fund? 

,t II 

. 0 . 0 

Since Polk County has a population of less than 25,000 

inhabitants the salary of the deputies of the sheriff of Polk 

County is governed by Section 1 of Article 3902* Section 1 of 

Article 3902 is as follows: 

“1. In counties having a population of twenty-five 

thousand (25,000) or less inhabitants, first assistant 

or chief deputy not to exceed Eighteen Hundred ($1800.00) 

Dollars per annum; other assistants, deputies or clerks 

not to exceed Fifteen Hundred@1500.00) Dollars per annum 

each. *I 

Session, 

Senate Bill 123, Acts of the 49th Legislature, Regular 

1945, amends aPticle 3902 as follows: 

“Sec. 2. That Article 3902, Revised Civil Statutes 

of’ Texas, 1925, as amended, be and the same is hereby 

amended by adding thereto the following: 
- . . 

Hon. E. L. Hinson, Jr., page 2 (o-6655) 

I’ 8 9. The Commissioners Court is hereby authorized, when in their judgment the financial condition 

of the county and the needs of the deputies, assistants and clerks of any district, county or precinct 

officer justify the increase, to enter an order increasing the compensation of such deputy, assistant 

or clerk in an additional amount not to exceed twentyfive (2%) per cent of the sum allowed under the law 

for the fiscal year of 1944, provided the total compensation authorized under the law for the fiscal 

year of 1944 did not exceed Thirty-six Hundred 

($3600.00) Dollars,’ 

“a . . *‘I 

In answer to your first question it is the opinion of 

this department that the maximum salary allowed the chief deputy 

sheriff of Polk County is $1,800.00 per annum plus the 25% increase allowed by Section 2 of Senate Bill 123, Acts of the 49th 

Legislature, Regular Session, 1945. The maximum salary allowed 

other deputies of the sheriff of Polk County is $1,500.00 per 

annum plus the 25.g increase allowed by Section 2 of Senate Bill 

123, supra. In connection with the foregoing we wish to point 

out our Opinion No. O-6576 wherein it states as follows: 

,,I a e Any increase of salary for the year 

1945 musi ie in the proportion as the balance of the 

year relates to the total annual increase that may be 

made under said Act, In other words, if . . . the increase in compensation is allowed as of June 1st then 

the increase for 1945 would be 7/12ths . . . Thi compensation for the months passed cannot be increased. 

“In connection with the foregoing we direct your 

attention to Art. 689a-11, V.A.C.S., which is in part 

as follows: 

“‘When the budget has been finally approved by 

the Commissioners i Court, the budget, as approved by 

the Court shall be filed with the Clerk of the County 

Court, and taxes levied only in accordance therewith, 

and no expenditure of the funds of the county shall 

thereafter be made except in strict compliance with 

the budget as adopted by the Court. Except that emergency expenditures, in case of grave public necessity, 

to meet unusual and unforeseen conditions which could 

not, by reasonably diligent thought and attention, 

have been included in the original budget, may from 

time to time be authorized by the Court as amendments 
Hon. E. L. Hinson, Jr., page 3 to-66551 

to the original budget. In all cases where such 

amendments to the original budget is made, a copy 

of the order of the Court amending the budget 

shall be filed with theclerk of the County Court, 

and attached to the budget originally adopted.1NU 

We trust this answers your first question. 

Section 9, Article 8 of the State Constitution prescribes the maximum rate of taxes for general purposes, for 

roads and bridges, for juries and for permanent improvements 

re spectlvely. These monies arising from taxes levied and co ilected for each of the enumerated purposes, are constitutional 

funds; and the Commissioners’ Court has no power to transfer 

money from one fund to another and to expend for one purpose 

tax money raised oPstensibly for another purpose. (See the 

following authorities: Carroll v. Williams, 202 S.W. 504; 

Commissioners’ Court of Henderson County v. Burke, 262 S.W. 94; 

Rult v. Hill County 116 S.W. 359. Underwood v. Howard, 1 S.W. 

(2d) 730; 11 Texas jurisprudence b9.1 

Equipment and tools used for the purpose of repairing 

county road equipment cannot be classified as a permanent improvement within the meaning of Section 9, Article 8, of the 

State Constitution. 

Since the equipment and tools referred to in your 

second question are to be used for the purpose of repairing 

county road equipment, the county may pay for same out of the 

county road and bridge fund. 

In view of the foregoing authorities we answer your 

second question in the negative. 

APPROVED JUN 19, 1945 

/s/ Carlos C. Ashley 

FIRST ASSIST ANT 

ATTORNEY GENERAL 

APPROVED: OPINION COMMITTEE 

BY: BWB, CHAIRMAN 

JR:mp:wb 

Yours very truly 

BTTORNEY GENERAL OF TEXAS 

By /s/ Robert L. Lattimore, Jr. 

Robert L. Lattimore, Jr. 

Assistant 

By /s/ John Reeves 

John Reeves