### A NEY GENERAL TEXAS

PRICE DANIEL ATTORNEYGENERA,.



### lgm.ILw,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. Whenthe 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 fong 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.QOhas 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

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### Baa.II.

w. JOEWJ- Page 2 

### (V-240)


## u60880ainOotobor. 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 

### warrmtonro toil.Wequote 

### from.tild OlJr? ieB che r0iad8gi

*arot1eB 7, rtti 11, 01 am QQI

### l titmtion,

daolare8, 

### sofar 

### a# port& 

### Bee, that: "'Ii0 debt iOr 

### any purpoeo &all over be Incurred In azq mannerby 

### 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 

### inthe 

### 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 

### 'ad&t' wlthinthereanl~&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 ordInary expoaao#, 

### suoh paymeint being,! in oontempl& %i$ ofa$ 

### e;r”lom#~~‘,b&ul~~“~ :a& 

### ia whioh 

### tbl

~nditura 18 mado, or an 

### fun4r am hen4 lmfulljl

pplioablo thereLHon. 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 ~iricomeror 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 ‘andadopted 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 mademanifest 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@uatwru P id b J-y of the fallming year; immediately W

### ore 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 iLuquoation, It is, therefore, mr hat rorip watrmts up to $9 773.70 sag be Isl uII if they 

### are within ~thereasoaebij antiolpated ourrent revenues for 1947. It is our further opinion that 

### AOeorip w&grant8 may be lsmued that are intended to be paid out of reoemer for 1948 **or** any future peas..

&rip wakants ,011county 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,

ATTORNEYGEIIZUX.' OT TX&3

rD/lh :wtl 

### BY fagan Dlckson First Assietant