A NEY GENERAL 

TEXAS 

PRICE DANIEL 

ATTORNEY GENERA,. 

lgm. IL w, Jones 

June 12, 1947 

Cp%nion No. V*246 

aounty Auditor 

Oaines County 

Seminole * TMes 

R0: Authority of the 

Gonmissioners’ court 

00 or&or the lssuanoa 

oi sarlp warrants for 

the payment of claims 

against the Road and 

Bridge Fund under the 

Bear sir: 

faots presented. 

V 

Your request for 48 oplnjen from this Departnnat on the above subject matter is as follows: 

Vaines County’s Road and Bridge 

Revenue is ia turn transferred to the 

funds of the rour precinots. When the 

funds of one precinct are exhausted, 

&as the Commissioners Court havs the 

euthority to order the issuance of 

serlpt warrants in paymeat of claims 

M&inat that recinct for servioes and 

matrrpials as f ong as theye is a balance 

tQ the credit of all oi the Class 2 

lrunb38 a6 4 whole?” ,; 

Ps answer to our request for additional iniormation we have received your letter of Ray 9th wht8h 

is ia part as follows: 

iunds%ounting to $75 773 70 for the 

The l&47 budget approprlatod 

oPerationa of Preeindt’#e,“the preolnct 

Of this amount, more than 

6,OOO.QO has been expended or W$ll )e 

payab&e by May 31, 1941, 

‘2. The script warrants ii ib8u8a, 

can be redeemed in November, 1947, from 

moon; ‘jeoelved in the Ootober tax colleoA large portion or our valuations 

bging’~rom oil, we &oe oonsistently cob 

leoted approximately 9C$ of the taxes 

. 
: 

Baa. II. w. JOEWJ - Page 2 (V-240) ’ 

u60880a in Ootobor. Oi oourae, this 

will um up’s large portian of the 

mney nmded for the 1940 opdratioos 

of the preoiaot.” 

In the dam of Austin Brol. t, Montague 

fhanty, 291 S.W. 628, rerrraed~ on etL*t pelats 10 8.W. 

(24) 718, It was held that whore e oounff had hmwd 

warrants ior the payment of ‘road laaohinrry. and said warrants were not intended to be paid out ot eurrdot ray*& 

mos the warrmto nro toil. We quote from.tild OlJr? 

ieB che r0iad8gi 

*arot1eB 7, rtti 11, 01 am QQIl titmtiodaolare8, n, so far a # port& 

Bee, that: 

"'Ii0 debt iOr any purpoeo &all 

over be Incurred In azq manner by any 

oity~or oountr unleor .protlsloa is 

mude at the time of orutlng the sam, 

‘ior iev~lng ‘~4 ooll*odbg a auffioiut 

tm' to pay the lrtrrret theroon ud 

rldo at least 2$ a8 a siaktng fund’. 

pro- 

*It mm8 clear, both by the terms 

OS the warrants and from’the testimony ‘I. 

OS the oopllplailioners, that’ ths mum8 

spo+tlrd in the warrants were not to k 

peid out ot the ourrent funds of the year 

at their lssuanoe. This being trur, WI 

US@k there can be no question under the 

.‘:~..,, 

l tNhorltiee but that the obligation oeartttutrd 'a d&t' wlthin the reanl~& l f 

the conatitutlaul provisierr we have 

quoted. 

“In the ease of Mcilefll v. City of 

Waoo, 89 Tax. 83, 33 S.W. 322, It wu 

said on this aubjrot by our Supnm Ceurt: 

“‘la .oblf@Aon binding the tit to 

pat for a matter relating to its ord In ary 

expoaao#, suoh paymeint being,! in oontempl& 

%i$ ofa$ e;r”lom#~~‘,b&ul~~“~ :a& 

ia whioh tb l ~nditura 18 mado, or an 

fun4r a m henl4 mfulljl pplioablo there L 
Hon. M. W. 

would 

the Consz,itutzon. a 

Jones - Page 3 (V-246) 

be a debt, within the meaning of ~..... - 

."In the case of City of Terre11 v. 

Dessaint 71 Tex. 770, 9 S.W. 593 our 

Supreme 6ourt also said on the suijeot: 

"'IYe freely 00nOeae that debts fork 

the ordinary running expenses, of a city, 

payable within a year out of the incoming 

revenues of the year, and with other indebtedness notclearly in excess of the 

yearly ~iricome ror genesal purposes, can 

be oreatea by a city. But we think that 

a debt for current expenses in oraer to 

bd valid, without a ccunpliance with the 

oopstitutional and statutory requirements 

to which we have referred, must run ooncurrently with the ourrent resour‘bes for 

such purposes, and that such a debt cannot be created wlthout such compliance, 

which matures at suoh a time as would make 

it a charge upon the future resouroes of 

the city.“’ 

Unaer Article 689a-B-11, V.C.S., the budget 

whioh Is prepared in July ‘and adopted in August seems 

to be tied to the tax levy made in August for taxes 

which are to beocme due and payahle.da Ootober 1st. 

This IS made manifest by that ,part of Article 689a-11 

xwaing as follows: 

after bo made eroopt in strict compliance 

with the budget as adopted by the court.” 

(Empbe~is added,) 

The buaget referred to here his the budget for 

the fo&lg*ing oalendar gear. The taxee levied in Augtteton the ba8ie of the August budget are taxes which 

io contemplation of Artlole 689a are to be applied to 

the expenditures for the lollowing calendar year. This 

praatloe of Ieryw taxes in August for use in the 
’ , 

‘. 

. . 

Blr, Id. W. Jones .- Page 4 (V-246) 

tollowing c~lw44er yerr roLke&rU fn praotioe~&til 

the Le.gislmepn pasacd Artiole W??Wb .V.C.S,, all.owiaS 

a ait300m on a& valormu texea paid la advancem PFiW 

to this law, most, 01 the tar.8 levied $0 Au@uat wru 

P 

id b J-y of the fallming year; immediately Wore they beetum delinquent on Februar 1st. &tZok 

7336, V,C.+ Uter oa&etmAt of Articfe db the m 

at the tax44 l*ti*b in August ah pala ,k Botider C* 

Taabor an4 telltmllog, b ordsll te tab &@Bwe oi the?%%%. )his, however,, yllr yr) ,rL’yr 

the faOt that %*r*g eolleatrd in Oatobm, Ila*aaabar ad 

TMmmber l#l ~,waler the 1947 aaselraplant cars to be’usod 

fur 194% opwetloa8~ 

Ia vicaw’ o? the foregoing authotttisr, r.orlp 

werrmts mannot now be Issued that will have to b+ MC 

deesad out of taxes aolleotad under 1947 aar*cl8tiat;r 

for rwh taxes are revenues for 1948 operatloar~Ut$ iW 

0uPwat PeT(lnae4. Under the faotr sutmltted, thehas already been expensed all but $9,773.70 of, the a-’ 

mount appropriated under the 1947 budgrt for Praoioot 

k the 

optplan % 

reoinot iLu quoation, It is, therefore, mr 

hat rorip watrmts up to $9 773.70 sag be Isl uII if they are within ~the reasoaebij antiolpated 

ourrent revenues for 1947. It is our further opinion 

that AO eorip w&grant8 may be lsmued that are intended 

to be paid out of reoemer for 1948 or any future peas.. 

&rip wakants ,011 county road’and 

bridge fund may be issued by a county 

In an amount equal to the aifferenae between the sum of money already expended 

and the amount appropriated in 1946 for 

the 1947 budget, provided such warrants 

are ulthin the reasonably anticipated 

.ourrent revenues for the calendar year 

1947, 

. 

Taxes oolleotad In October, Rovesber 

amI Deeember, 1947, under the 1947 assess- 

. 

. 

. 

. . 

. 

:’ 
Ifm. M, 1. Jctner - P8&0 5’ (r-248) 

op~r88 and 8m not mmnt m*awo(I 

. 

fours very truly, 

ATTORNEY GEIIZUX.' OT TX&3 

rD/lh :wtl 

BY 

fagan Dl ckson 

First Assietant