Hon. Ei.L. Hinson, Jr. Opinion 

### No. 'O-6655

.County 

### Auditor Pe: Polk county (1) Maximumsalary of the depuLivingston, Texas ties of the sheriff of Polk County. (21 Authority of the county to payfor 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 maximumsalary of the deputies of the sheriff of Polk Countywith tha population of the county 20,250 andthe valuation $13,000,000 andthe county is operating under the Officers Salary Law?

“Can the county pay for equipment, tools, andother 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 apopulation of less than 25,000 inhabitants the salary of the deputies of the sheriff of Polk County is governed bySection 1 of Article 3902* Section 1 of Article 3902 is as follows:

“1. In counties having apopulation 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,amendsaPticle 3902 as follows:

“Sec. 2. That Article 3902, Revised Civil Statutes of ’ Texas, 1925, as amended, be andthe sameis hereby amendedby adding thereto the following:- . .

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

I’ 89. TheCommissioners Court is hereby authorized, whenin their judgment the financial condition of the county andthe needs of the deputies, assistants andclerks of anydistrict, county or precinct officer justify the increase, to enter anorder increasing the compensation of such deputy, assistant or clerk in an additional amountnot to exceed twentyfive (2%) per cent of the sumallowed 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 maximumsalary allowed the chief deputy sheriff of Polk County is $1,800.00 per annumplus the 25%increase allowed bySection 2 of Senate Bill 123, Acts of the 49th Legislature, Regular Session, 1945. Themaximumsalary allowed other deputies of the sheriff of Polk County is $1,500.00 per annumplus the 25.gincrease allowed by Section 2of Senate Bill 123, supra. In connection with the foregoing wewish to point out our Opinion No. O-6576 wherein it states as follows:

,,I a e Anyincrease of salary for the year 1945musi ie in the proportion as the balance of the year relates to the total annual increase that maybe madeunder said Act, In other words, if

. . . the increase in compensation is allowed as of June 1st then the increase for 1945would be 7/12ths

. . . Thi compensation for the months passed cannot be increased.

“In connection with the foregoing wedirect 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, andtaxes levied only in accordance therewith, andno expenditure of the funds of the county shall thereafter be madeexcept in strict compliance with the budget as adopted by the Court. Except that emergency expenditures, in case of grave public necessity, to meet unusual andunforeseen conditions which could not, by reasonably diligent thought andattention, have been included in the original budget, mayfrom time to time be authorized by the Court as amendmentsHon. E. L. Hinson, Jr., page 3 to-66551

to the original budget. In all cases where such amendmentsto 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, andattached to 

### the budget originally adopted.1NU Wetrust this 

### answers your first question. Section 9, Article 8

### of the State Constitution prescribes 

### the maximumrate of taxes for general purposes, for roads and bridges, for juries and for permanent improvements respectlvely. These monies arising from taxes levied and coilected 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. Underwoodv. Howard, 1S.W. 

### (2d) 730; 

### 11 Texas jurisprudence b9.1

Equipment andtools 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 andtools referred to in your second question are to be used for the purpose of repairing county road equipment, the county maypay for sameout of the county road andbridge fund.

In view of the foregoing authorities we answer your second question in the negative.

APPROVED

JUN

### 19, 1945 /s/ Carlos C. Ashley FIRSTASSIST

ANT ATTORNEY

GENERAL APPROVED:

OPINIONCOMMITTEE BY: BWB,CHAIRMAN JR:mp:wb Yours very truly 

### BTTORNEY

GENERAL

OFTEXAS By/s/ Robert L. Lattimore, Jr. Robert L. Lattimore, Jr.

Assistant By /s/ JohnReeves John Reeves