Mrs. Peyton Burke

County Auditor Falls County Marlin, Texas Dear Mrs. Burke: Opinion No. 

### O-6948
Re: Authority of the Commissioners' Court ofFalls County to transfer surplus funds from the Rermanent Improvement Fund to other funds for specified purposes ifvoters consent by election.

Your letter ofrecent date requesting an opinion from this department on the above subjectmatter is as:follows: "iIwould like to have your opinion on the following question: Would a County Commissione,rs1Court have the legal right to transfer surplus money from the Permanent Improvement Fund to other funds for specified purposes; namely, for the ,purchase of right ofway for a state highway, or for the purpose of supporting the county's share inpaying County Agricultural Agents and County Home Demonstration Agents if the people of the county signified their desire that such transfers be made by means of an election?"
We are also inreceipt ofyour letter inanswer to our request for additional information concerning the transfer. The letter is as follows:
"Inreference tomy request for an opinion from your office regarding the .transferof surplus money in the Permanent Improvement Fund to other funds for specified purposes, Iwould like to state that an election on this specific issue is contemplated; but at the same time ithas been proposed that the tax reallocation for all funds be voted on separate ballots. The surplus funds now in the Permanent Improvement Fund is needed in the General Fund for the purpose ofpaying the County Agricultural Agents and the County Home 'DemonstrationAgents in 

### 1946 9while extra income will be necessary in the Road andBridge-_

Mrs. Peyton Burke, page 2,

### o-6948

Fund for thepurchase of right ofway. thepeople ofFalls Count7 Therefore, if possible, these specified purposes.' wish to use this surplus money for

We areherewith enclosing a copy of our Opinion No. 

### o-6477which answers your question concerning the tax.reallocation election.
In the case of Carroll v.Williams, 202 S.W. 504, the Supreme Court laid down the following rule: "Going to the real gist of themain issue before us, section 

### 9 of-article 

### 8of our state Constitution, supra, inhibits any and all transfers of taxmoney from one to another of the several classes of funds therein authorized, and, as a sequence, the expenditure, for the purpose therein defined, of taxmoney raised ostensibly for another such purpose. The immediate purpose in soprescribing a separate maximum tax rate for each of the classes ofpurposes there enumerated is,no doubt, to limit, accordingly, the amount of taxes which may be raised from thepeople, by taxation, declaredly for those several purposes or classes ofpurposes, respectively. But that isnot all. Theultimate and practical and obvious design andpurpose and legal effect is to inhibit excessive expenditures for any such purpose or class ofpurposes. By necessary implication said provisions of section 

### 9 of article 

### 8were designed, notmerely to limit the tax rate for certain therein designated purposes, but torequire that any and allmoney raised by taxation for any suchpurpose shall be applied, faithfully, to that partidular purpose, as needed therefor, whatsoever." and not to any other purpose oruse
Based upon the above authority this department has repeatedly held that the Commissioners1Court was without authority to transfer monies from one constitutional fund to some other fund. Itwill be noted that the Supreme Court said in Carroll v. Williams, supra, that section 

### 9ofArticle VIII inhibits "any and all' transfers of taxmoney from one fund to another.
We know ofno authority whereby an election may be held to determine whether ornot transfers of Surplus money in S constitutional fundmay bemade. Reallocation elections operate only prospectively. Therefore, it is our opinion that the Commissioners' Court ofFalls County does not have the authority to transfer surplus money from the Permanent Improve-.

Mrs. Peyton Burke, page 3, o-6948

ment Fund to other funds even if the voters give their consentby an election. 'Yoursvery truly, AlTORNEY GEN73AL OF TEXAS s/ J. C.uavis, Jr. By J. C.Davis, Jr. ..Assis tant
BY s/John Reeves

John Reeves
JR:LJ/cg Encl. APPROVED Dec. 5, 194.5 a/ Carlos .C.Ashley FIRST ASSISTANT ATTORNEY GENERAL

APPROVED: Opinion Committee

By BWB, Chairman