**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

HonorableHomer L. MOM Pihealer,

Texas



### rw~uertin&theopinion mnttsr18, in **part, a8** 

f be klxu¶enou$h to asaiet the t or rrh6crler caanty ther or not the
**m it8**  **court hoara**  **4g portiona**  or **two uue**  **property or**  8qaare

reosiving .thiaopinion 86 early ae praotiaalwithout inoonoenlenoing **you** gentlem0a."

-wcLTION,s

To ms CONsTelUED

1s *Dsrra,HEHllr,orr,,El,o*

YNl.I*s A.PPR1O"LD m" TUL ATTOIHEI OENIRAL 01 FIRST *s=IsTA*T ".

## 520

inquiry. **W8 thank**  **you for**  the able brief **presente4** with your

It 18 

### notedthat **you rtato**  **“ in**  **August** 1943, the Cornal88lon8rr~ Court, 88 18 it8 **annual oumtom,**  **lerid tar**  **rate** or 8ev8n oentr **ror** theCourthouseand Jail Fund, 488lgtmting it th8 ***Courthouu** and Jail ?und.* There 18 **enough** nump ln thlr run4 to pay tar the lmrovenmnt8 oontomplated.~

seation 9, article 8 of the state Con8tltutlon **pm8orlbea** themsxIaus rate of tax88 for general **9urpo888, for**  **r-48 an4**  bridgar, ror jurlu and ror Pamanont lmprovuaant8,re8psatively. Thea8 10onlea arf8ing 

### from tar88 lavlad and oollaoted for eaah OS the anuDer**ate4 9urpo808,**  **are oonstltutlonel**  **fundr; an4**  the Comal8elonrrr* **Court** ha8 no pow8r 'iutransferm0n.y rromone fund to another, and to 

### l xp8nd for on8 purpono tax m0n.y ral8.d obrten8lbly ror another purpou. Ths iudtit8 purp088 0r the toregoing oon8tltutlonal pr0vlrlonr 18 to3limlt th8 amount of tax88 that oury**be** rairrd ror the88 gonoral purp0lre8, rempeotlv8ly;but it 18 al8o de8lgnatodto inhibit

### l

1aa8ive 

### l

rp8ndltur88 for any suoh purp088, and to nqulra that any and nif ~&a~:08 ralaed by taxation for any 9urpo80, rhall Y 

### b8 appliedto that purpoar and to no other. (See the following authoritlerrCarrollt. Williams, 808 S. W. 504; fWmai88lonor8* Ooprt of H~der80~ Coarttr t. BUrk8, $268S. **W.** 94; **Atilt** v. Hill Count)r,

**lib 3.**  **w. 359;**  UnderwoodY* 

### &award,1 6. W. (fJ4)730; Tex. JW., Vol. 11, p. 609)

Tha Parmanrnt Improrment Fund 18 

### a oon8titutlonal fund. A8 above 8tat84, it **Will** b8 not86 that the tax88 **OOll8titUtiQg** the poraunent Improrm8nt tund w8ro 18vlad and 8ollootodror th8 **Court** ~IBO and **Jail** Fund, and t&e COfM de8lgaated 8uahitlada8 Vho **Courtbou88** 8n4 Jail **Fund. ”**  It 1s apparent 

### thatth6 **run48 now**  **in** th8 ferafhnont

tcPyrovem8nt

Fun6 were not 

### ralud ror the purpo8a to i! ag **ror** pa*lng gortionr ot the two l traot8 mention84 la Eour **n 8upport**  **or t**  **18 8tatem8nt;**  **we quota**  **mm** the oa8e Or inquiry. arrollv. Wllll~~18,

aupra, a8 r0U0w8:

-* * * Going to the real girt or themain 188U8 barore ua, soctlon **9** 0r tit1018 **0** 0r **our** Stat8 Oonrtitu**tioa, 8u9ra,**  lnhlbltr any and all trarursn of tax laanry 

### ironone run4 to another or the 8or8ral ola8888orfun therein authorIs&, and, a8 a 8eqaanOe. the 

### l xpeadlturo ror ode **ur** 60 thereln 48flne4,of tax monap raised o8ton8lb I 

### or another 8uob 9urpo8er

Ppo In ao preearlbing

a 8apahate maximum tax rat8 ror 

### eaah or the ala88080r purp08ar there l

n0kaerat8418,no (IOUbt, aooordta([ly,

tbelfmlt the amount or taxes whloh nnp b8 ralud irolp the p80~18,Wtuatlon, 4oolareddLy

ior the88 revsral purpo8eror ole8808 of purpo8e8, l.W*p80t1*.1 BW that 18 not all- Theultimata, practicaland o vlou8 408ign and purpb80 and log*1 Ii* erre0t is to inhfbft exa88elve oxpandftarear0r any 8uoh purposeor ala88 of gurpo888. **BI** neoerrsary irpl+mtlonnonoribie HOic-r L. i,:i).e, p.g ,j

Said &WOViBiO58 Or a8OtiOtl9 Or ArtiOh 8 **‘ 11010** de81gnated not merely to limit the ttixrate for certain therein designated PUr'POBeB,but to rsguiro that any and ell money raised by taxcltlonfor araysuch purpose ahf~11be applied, rdthruilg, to that partioulsr purpose, ~8 needed tncrreror,and not to any other purpoee or ~88 whtitsoever. * * +

"Tama 

### levied

OBtMBibl~ 

### for

any 

### l p oOiriO

PWpOBe or 01P88 or pUrpO8eB deBi@IateL!in $ieOtiOIl 9 

### 0r iiptlale 6, supra, must be appli84 thereunto, in go04 faith; 

### l 5d ln no want and under no **oir8ometanoe8** may thegmk 8xp0ndea, legally, rof one ruoh purpome or 01888 or purpoa88, tax money in 0x0068 ot the **mount raised**  **by taxa**  tion 4eolare4l~ ror that partloular pu.rp~s* or ola8s Or purpO*e*. But this rule would not prevent the 

### propor l xpandlture ror auoh purport 0Ip

### purpoer8or any unexp6ndad balance in the oorr88pond~nf fyd brought over rrord any pnvlou8 year 

### or yOarB*

Qanertlly 6im~uina,no expendituraor tha fund8 or the 8OU5t~ Bh8ll be ~48 UOBQt in BtrlOt Oom9lf~oe with the bu&get 88 adopted by the OoUrt, Uoept that 

### l urg BnOy

expm<Ur8g, ix **0888 Or**  **w&it.** pubblle**IlOO@BBit)r, to**  **-St UnUfWal**  **and UOfOre88rnn**  eon4ltlon8 whloh att85tiOn, have ken not stats whether there is a bu46et protidlng ror the above mntlonad 

### l xp8nditUre 0r oolmtr rUtbe rOr tha &NW080 lar5tiOXWd~ (fi88 iWtiCl8 489a-11, Vernon~a Awmtatod Clrll Statut8s)

15 view of the fOro#Jing authorities, you afo reapeotrouy a4+18e& the& ft :a the opinion 0r tblr aepartmmt that the oma18810nbrsg oourt oannot legally oxpond funds rrom the Permnent Ihprovmna3ntFund ror the parpoao 0r paving struts under the above n4e&lonsd tact*. This Opinion 18 not t0 be OOIIBtrUedas holding &t the oonmiasloner8* 6ourt 18 without legal authority to levy and OOllBOt taXe8 for the PerslansntImprovem~t Pun4 ror the 

### l xpreea purpose or bullalng and npalring atree88. HmtBVBr, as above stats&, the oo~i88iOlIer8 ' **OoUrt** ho8 nOti1OYiOd 8336oOll8Oted taxes for the Permanent **Improvement** Sun4 for th6t **expraea** purpose of paving or buildleg pub110 IltfeBtB,thWefOr8, the 0-t OOu14 not eXpe54 8uoh rune $or 8 purpose ror wnioh it Was not levied and 00ile8t0a.

our opinion NO. o-1647 holding oontrary ts this opinion