### Aprll9, 1969

Honorable Roy Pickett CountyAttorney Martin Countv Opinion No. M-369 Re: Whether the Commissioners Court mayconsolidate certain constitutional funds with the Officer's Salary Fund, andrelated question. P. 0. Boxlli Stanton, Texas 

### 79782 DearMr. Pickett:

Your request for anopinion from this office, accompanied by an opinion prepared by you on the matter, presents two questions, the first being whether the Commissioners Court may consolidate the funds authorized by Article VIII, Section 9of theTexas Constitution.

Prior to 1967, the lawwaswell established thatthe general fund, permanent improvement fund, jury fund androad andbridge fund, being the four funds about which you inquire andwith which Article VIII, Section 9 of the Constitution is concerned. could not be comminRled or used for DurDoses other thanthat-for which each wasraised. Tothis e?fect, see Carrol v. .Williams, 

### 155 202 S.W, 

### 564 (1918) md Attorney Eeneral's Opin:~&'~~: 

### 0-661 (1939),No.O-869 (1939),No.O-931

No. 

### O-4763(1942), No. O-5422 

### (1943jandNo, 

### O-6948

In 

### 1967,Section 9 of Article VIII, Texas Constitution, wasamendedby the addition of a sentence reading: "Anycounty mayput all tax moneycollected by the county into one gene$al fund, without regard to the purpose or source of each tax. Thatsuch amendmentoverruled the prior law as to corn;Fi;;;g the funds prescribed by Section 9 Is without doubt. discussion of this amendment.appears in Attorney General's Opinion No. M-207 (1968).

Therefore, the answer to your first question is that Section 9, Article VIII, Texas Constitution, as amendedIn 

### 1967, clearly authorizes consolidation of the four funds about which youhave inquired.Hon. ROYPlckett, dage 2 

### (M-369)

Your second question is predicated upon anassumption that the Commissioners Court makes an election to consolidate the aforementioned constitutional funds Into the general fund. After so electing, you ask, maythe Commissioners Court eliminate the Officers’ Salary Fund, by consolidating It with the resultant general fund of the county?

In 1935, Section 

### 61 of Article XVI, Texas Constitution, was adopted, providing for the compensation of county officers on a salary basis. The Implementing legislation passed by the Legislature, which became effective January 1, 

### 1936,is Article 3912e, Vernon’s Civil Statutes, andprovides, in part:

II

. . .

“Sec. 

### 3. the assessor and collector of taxes shall coit&e’to collect andretain for the benefit of the Officers’ Salary Fundor funds hereinafter provided for all fees and commissions which he Is authorized vnler law to collect; and It shall be his duty to ackount for andto pay all such moneys received by himinto the fund created and provided for under the provisions of this Act;

. , .

“Sec. 

### 4. In all counties of this State con-. talnlng a population of less than one hundred and ninety thousand (190,000) Inhabitants according to the last preceding Federal Census wherein ,the county or precinct officers are compensated on a salary basis under the provisions of this Act, there shall be created a fund to be knownas the ‘Officers’

and shall be protected to the sameextent~as other c,ounty funds.

‘“sec. 

### 5. It shall be the duty of all officers to charge.and collect in the mannerauthorized by law all fees andcommissions which are permitted by law to be assessed and collected for all official

-

### 1820-Hon. Roy Plckett, page 

### 3 (M-369)

service performed by them. Asandwhensuch fees are collected they shall be deposited in the Officers' Salary Fund, or funds provided In this Act.

. . ."Sec. 

### 6. (a) In counties wherein the county officials are ona salary basis, in addition to the monies deposited In said Officers' Salary Fundor funds under the provisions of Sections 1; 

### 3and 

### 5 of this Act there shall be deposited therein quarterly on the first day of January, **April,** July and October of each year, such sumsas maybe apportioned to such county under the provisions of this Act, out of the available appropriations madeby the Leglslature for such purposes,
. . . It shall be the duty of the Comptroller of Public Accounts to an; nually apportion to all counties in which the county officers are to be compensated on the basis of a salary anymonies, appropriated for said year for such apportionment;

. . . "(b) Noofficer receiving a salary shall hereafter receive anyex officio compensation; provided, however, the Commissioners' Court shall transfer from the General Fundof the county to the Officers' Salary Fundor funds of such county such funds as maybe necessary to pay the salaries and other claims chargeable against the samewhen the monies deposited therein are Insufficient to meet the claims payable therefrom. "(c) Anymonies remaining In the Officers' Salary Fundor funds of any county at the end of any fiscal year after all salaries and authorized expenses Incurred against said fund for said year shall have been paid maybe, by order of the Commissioners' Court, transferred to the credit of the General Fundof the county." (Emphasls added.)



### (1966): Quoting from Attorney General's Opinion No. C-772

"Section 

### 18of Article Vof the Constitution of Texas authorizes the commissioners court of a county to 'exercise such powers andjurisdiction over all county business, as Is conferred by this Constitution and the laws of the State I

. -'

-.1821-Hon.

does Fund tlon RoyPickett, page 4 (M-369)

Ourcourts have held that this provision does not confer on commissioners courts general authority over county business, but, on the contrary, limits their authoritv to that conferred, exoressly or by necessary implication, by the statutes or cbnstl-- tution. Mills County v. Lampasas County, 90Tex. 

### 603,40S.W. 403 (1897); Childress County v. State, 127Tex. 343, 92 S.W.2d loll (193b ; Canales v.
. Laughlin, 147Tex.169, 214 S.W.2d 51m) Anderson v. Wood, 

### 137Tex. 201, 152 S.W.2d 1084 11941) '.

. Ncwhere In Article 3912e, Vernon's Civil Statutes, any authority appear which would allow the Officers' Salary to be consolidated with the general fund authorized by Sec9 of Article VIII of the Texas Const;tution. Indeed, it Is stated in Section 4 of Article 3912e, "Such fund shall be kept separate and apart from all other county funds, and shall be held and disbursed for the purpose of paying the salaries of officers and the salaries of deputies, assistants and clerks of officers whoare drawing a salary from said fund under the provisions of this Act, andto pa their off1ces.I' 4 the authorized expenses of (Emphasis added. Theuse of ."shall" In the foregoing makesthe provision mandatory, anddirects for what purposes the fund Is to be used. The necessary result of such mandatory provision is that the fund maynot be used for purposes other than those directed.

Moneysmaybe transferred to the Officers' Sa,lary Fundfrom the general fund, whenthe Officers' Salary Fundis depleted, so that the salaries payable therefrom can no longer be paid. Section 6(b) of Article 3912e, V.C.S. For discussion of this practice, see Attorney General's Opinions No. O-1431 (1939), No. O-1494 (1939) andNo. O-4844 (1942). Moneys may also be transferred under Section 

### 6(c)of Article 3p12e, wherein It is provided that, in the event a surplus in the Officers' Salary Fundexists at the end of the year, the Commissioners Court maytransfer such surplus to the general fund.

In light of the express prohibition a the Officers' Salary Fundwith any other funds 7ainst commingling Section 4, Article 3912e) as well as the twowell defined circumstances under which there maybe an interplay between the Officers'~ Salary Fundand the general fund, as set out in Section 6(bj and 

### 6(c)of Article 3912e, It seems evident that the two funds can not be consolidated.

Further, the 1967amendmentof Section 9 of Article VIII, Texas Constitution, allows consolidation of the general -1822-Hon. RoyPickett, page 

### 5 (M-369)

fund, permanent Improvement fund, jury fund androad andbridge fund, but In nowayIndicates an intention that such provision shall apply to any funds other than those composed solely of revenues from county taxes. As the Officers' Salary Fundincludes funds derived from sources other than county taxation (see Sections 1, 

### 3,5and 

### 6,Article 3912e), It necessarily follows that the Officers ' Salary Fundmaynot be consolidated with the general fund of the county.

For the reasons stated above, it Is the opinion of this office that the Commissioners Court of a county mayconsolidate the general fund, permanent Improvement fund, road and bridge fund andjury fund Into the general fund of the county, as provided for by the 

### 1967amendmentof Section 9 of Article VIII, Texas Constitution. However, where such an election has been made, and such consolidation achieved, the Commissioners Court maynot consolidate the Officers' Salary Fundwith the resultant general fund. SUMMARY The Commissioners Court of a county mayconsolidate the general fund, permanent Improvement fund, road andbridge fund andjury fund Into a county general fund, as provided'for by the 

### 1967. amendmentof Section 9 of Article VIII, Texas Constitution. However, where such an election has been made, and such consolidation achieved, the Commissioners Court maynot consolidate the Officers' Salary Fundwith the resultant general fund of the county.

Prepared by Bill Corbusier Assistant Attorney General APPROVED: OPINIONCOMMITTEE

-1823-Hon. Roy Plckett, page 6 (M-369)

Kerns Taylor, Chairman George Kelton, Vice-Chairman David Longorla Ralph Rash W.0. Shultz Jay Floyd W.V. GEPPERT Staff Legal Assistant

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