OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Homer L. MOM 

Pihealer, Texas 

rw~uertin&the opinion 

mnttsr 18, 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 .thia opinion 86 early ae praotiaal without 

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 noted that you rtato “in August 1943, the Cornal88lon8rr~ Court, 88 18 it8 annual oumtom, lerid tar rate 

or 8ev8n oentr ror the Courthouse and 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 

the msxIaus 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 anuDerate4 9urpo808, are oonstltutlonel fundr; an4 the Comal8elonrrr* 

Court ha8 no pow8r 'iu transfer m0n.y rrom one 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 de8lgnatod to 

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 applied to that purpoar and to no other. (See the following 

authoritlerr Carroll t. Williams, 808 S. W. 504; fWmai88lonor8* 

Ooprt of H~der80~ Coarttr t. BUrk8, $268 S. W. 94; Atilt v. Hill 

Count)r, lib 3. w. 359; Underwood Y* &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 8ollootod ror th8 Court 

~IBO and Jail Fund, and t&e COfM de8lgaated 8uah itlad a8 Vho 

Courtbou88 8n4 Jail Fund.” It 1s apparent that th6 run48 now in 

th8 ferafhnont tcPyrovem8nt Fun6 were not ralud ror the purpo8a to 

i! 

ag ror pa*lng 

go 

rtionr ot the two l traot8 mention84 la 

E 

our 

n 8upport or t 18 8tatem8nt; we quota mm the oa8e Or 

inquiry. 

arroll v. 

Wllll~~18, aupra, a8 r0U0w8: 

-* * * Going to the real girt or the main 188U8 

barore ua, soctlon 9 0r tit1018 0 0r our Stat8 Oonrtitutioa, 8u9ra, lnhlbltr any and all trarursn of tax laanry 

iron one run4 to another or the 8or8ral ola8888 orfun 

therein authorIs&, and, a8 a 8eqaanOe. the l xpeadlturo 

ror ode ur 60 thereln 48flne4, of tax monap raised 

o8ton8lb Ppo I or another 8uob 9urpo8er In ao preearlbing 

a 8apahate maximum tax rat8 ror eaah or the ala8808 0r 

purp08ar there l n0kaerat84 18, no (IOUbt, aooordta([ly, tbelfmlt the 

amount or taxes whloh nnp b8 ralud irolp the p80~18, Wtuatlon, 4oolareddLy ior the88 revsral purpo8er or ole8808 of 

purpo8e8, l.W*p80t1*.1 BW that 18 not all- The ultimata, practical and o Ii* vlou8 408ign and purpb80 and log*1 

erre0t is to inhfbft exa88elve oxpandftarea r0r any 8uoh 

purpose or ala88 of gurpo888. BI neoerrsary irpl+mtlon 
nonoribie HOic-r L. i,:i).e, p.g ,j 

Said &WOViBiO58 Or a8OtiOtl 9 Or ArtiOh 8 ‘11010 de81gnated not merely to limit the ttix rate for certain 

there in designated PUr'POBeB, but to rsguiro that any 

and ell money raised by taxcltlon for aray such purpose 

ahf~11 be 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 o Oir iO 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 taxation 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 purpoer8 or any unexp6ndad balance in the oorr88pond~nf fyd brought over rrord 

any pnvlou8 year or yOarB* 

Qanertlly 6im~uina, no expenditura or 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 ur g B nOexpm<Ur8g, y 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 

Ihprovmna3nt Fund ror the parpoao 0r paving struts under the above 

n4e&lonsd tact*. This Opinion 18 not t0 be OOIIBtrUed as holding 

&t the oonmiasloner8* 6ourt 18 without legal authority to levy 

and OOllBOt taXe8 for the Perslansnt Improvem~t Pun4 ror the 

l xpreea purpose or bullalng and npalring atree88. HmtBVBr, as 

above stats&, the oo~i88iOlIer8 ' OoUrt ho8 nOti 1OYiOd 8336 oOll8Oted 

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