OFFICEOFTHEATTORNEY 06NERAL OFTEXAS AUSTINEworablo Charles A. Toeoh, pa&eP

in aoeordwos with II. 8. 80. 958, Aote of the 46th Legislature, Regular Seeelon, pcrge 144 (Arti 

### 1666 or Vernon’e knotstad **St8tUtW3,** 

### Vol. 3, 1940Aooumulatire Pocket Rixt), the CountyAuditor, ae Budget Witoer, prepared, and the ComWeeIonere’ Court after publio hearing, duly adopted 

### a budget of e.ll revenues and expfmdlturea **r0r** the oalwidar ~sap 

### 1941. In this odoptad b.

q et, the eaount budgeted for salaries in the ax Aeeeeeor a Colle~tor’e orii06 VM baned 0~ the number 0r 66puti68 it vae eetlmated would be required to admlnleter thotu laws as the7 exletod in3 snd the ohang68 in thb above laveyuarY# 1941, Aebendm6nt
**0r** Certirioat6 **0r** Title h8t and oeudbue Tar; Bnl) lmre not axltlolpated, oithelr in reepeot to the rdditlonel dutiee the Aeeeeeor noweontends are **requfxwd** or himby ewh laws nor was the additional booma to the County alioved w euoh8emndewnt

### andnevlaxantlolpated and bud@ed. Itallae Oounty, 

### at this tleie, does 

### nothave eurrloieAt balance 0r unapproprlrtsd ruude whfoh me availabPs **r0r** allooation to the 8alary Aooount or the Tu Aeeeeeor a Col

### leotor~e omoe. 

### It till, thererore, be4neo-

‘8eeary is 0rd.r to oompl7 *ith the NQueet or the Aeeeeeor IbQollQotor $0~ Mdltional &ppropriatione to hLe 8aly Aeoount to enable h&a to propor a4eanbtor the80 lexe, 

### for th6 

### 1941 ~&udgetor X&Dar Countyto be amendedto tioreaw the budget at least 

### #3500.00. It 18 rewonable to aeeumethat the @hangor In tbs Gertlfioat6 or Title Lsv andthe Autolwm.ls Sales Tar Lswtill furnish to the County at least 

### $3500.00 **0r** unantioiprted end unapproprinted 

### rtwenw.

“The Comu&eelonsre*Court hae l.nd%oated its egrecnaentwith the TAXAeeeeeor ILCollrotor in his oontentlon that this reoeatlg enatsted legislation by the 47th Lqjielatwe, plaeee 

### additional admlnletrative burdens uponMe Depertment, whioh would PrsLb it neoeee ror h&m to -I have additional deputies to ruffle ently administer these two newlaws and the Cowt is vtilinglbmorable Charles **A.** Toeoh, pnge 3

to grrnt his reque8t fop the addItiona approprIatIon 0r **$3500.00, inaeuuoh**  88 it **appbare** thrt tha CountyvIU. obtain at last this muoh addItIonal andunapproprleted revenue provided the 3941 au&et urn be legally amendedto inorbaee the 8-e by the requested andrequired auounti

. *ft vould appear Srom the prorIeIcme **or** those twonewemetod laws that It ve8 the intontion or the L8gIalatura to allov the oounti48 adminietoaiag tha lwe, a portion 0r the tame aeeereed, tbvitt **254** ror l rah oortirioate of title Issued and 2$ of the 1s l 8.lee tax aeeaeeed, for admInIstrative, Audi not pennor, j-vo~~~,~~,:=--~~~ the -gmwnt of the Tax

“T shall s~eelate yoouropInion on the r0iiowing I

‘%an the 1941 Dallas CountyBudget be amendedfor the prwpo8ee urd tu%lePthe airarnetamee abovo outlined?"
8inoo rerelring JOPCreqwet md during the oourse of ow dellber8tlon Onthe pFOpO8%t%On8 therein bxpreeead, Vo have waeived a related mqueet from Hopar8ble H. Pat Mwarde, OlvIl Dirt~lot Attorney, oi Dallas Qounty, asking fop our oplnion on 60~ related questIon aonoernlng the uwmdmmt **or** the Sbllaa County Budget. Wehare taken the Ubart~, **8t** his muggeetfon, to auevtwthe questions **propound+** in both requests, in this opinion.

we quote rrou Mr. BUwwde~ raqueett "(1) CM the Oamuiealonerel Gourt 0r Dallas County aabndthe 1941 budgSstduly &opted in Sa~uary, 1941, in oomplianoe vlth lots or the 46th L8gIrlcture Regular 8eeeI(Ip, House Bill No. 958, ohapter 144, by pamsIngan **order** at thIe tiste redualng the ampat fi;Ied **by** saidIionorable Charles A. Torah, page 4

budget r0r poynreat0r ealerIee to 8eeIet8nte In the Tax Colleetorlr 0rriO0, the n8eoa ror euuhreduotloa beiag the elIminatlon or the Boat to the County or the 8dainIetr8tioa or the Certirioate or Title Lawas aWaded by House Bill lo, 205, Aat of the 47th Legielaturo, Regulu fbeeIoa?

“(2) HotvIthetaa~ the r-t thab there Is no epraee provision la the Uopeeaid budget 1aW8UthorISing emb~goao OxpoadItume eueh ae is round in Artiale ii 890 0r Vernon~e Sales Rbvlesd fJt&tutee (Aate of 1931, 42ad lagIelature, page 339, eh8pter 206, par. l2), does the Uoem18eloabret Court 0r D&lam Countyhave suthorlt7 to 6teend Its adopted budget b7 iao reaeia$

thb l pbndltune of the oouaty In 8u 8mouatnot ezoeeding the 8atIalpated avenue,
‘in oaee 0r gr8vO publio a*oeeeIt7 to m6et unwual anduafore8oea oontlltlone whI8haould not, b7 reaeoa8bl7 diligent thought 8nd attention, have been Iaoluded in the wi@.aal budge”)

‘(3) Xnammh as it appOe8 frae the 3930

LqIelature, then v8e oaly one eountg State, to-vit, 38rrie Qouaty, uhlah had a gulatloa or 350,000 or more, 8nd In8gnuoh a8 It appoare fiwmthe 1940 Fedoral ooaeue that there 8re ~01 oalg tvo sounties In the State, to-wit, Hard8 audDallas County, uhIcvhhave a population Ia exo@ee or 350,000 and lseawoh u another Federal oeaew will not be taken until 1950, 18 said Act unwaetItutional boauee It applies 8 olaeeIfIaatloa far legIelatIve purposes baaed entirely on the populetioa of the oouatIee?" Awording to the

### last Federalhneue, Dauae county has 8 population 0r 398,049 Iahabitante. Fromr ur requests It Is apparent that Dsllae County A.8 operating te budgeting or oounty rInanoee under 11.B. 958, Ache 46th LqsIeloture, Regular Seeeioa. It Is oleer that the A&tmcmtioaedw8edbelgaedHoaorsble Oharlee A. Toeoh, p8@ 5

aad inteaded to regulste the budgetlag of oouaty fIn8nees In all couatIee having 8 populetion in exoeee 0r 350,000 iah8bltads aooordlng to the last preoeding Federal Coaeue. The budget l&v, reterred to, makes the County Auditor the budget otricer, vhIle under the %nIform Budget L~v," the CountyJudge is budget ofrioer ror the aounty. The portiaeat provieloae or Howe Bill 958, bm&ng upon the ammdmeator ohaaga in the budget, after It hembeen fnally 8pproved 8ad adopted by the Gomieeioaere~ Court, 8m 88 ioU.ovet

"UponfIa81 approv8l or the budget by the CoueAeeIoaere~ Court a oopy of such budget **as** approved eh8l.l be flied vIth the CountyAuditor, the Clerk ot the Court and the St&to Auditor. end no uwwllture of the funds or the oountg sheAl be thoreefter medeerosxst Ia strict oomplisncs with said budnet. Said oourt mayupon propea applioatioa trmehr an exietisn budget eumlue during the yo8r to 

### a **b-et of**  **UJce l&ad**  andmad but ao euoh tr8aerer ehall in thetotllloith*budsot..

. . WF8UO
*Upoathe adoption of 8ny saneral or epeoial budgot ae homiabeioro provided 8ad its oertifioatloa, the OouatyAudItox ot e8oh Oouaty thereupon eheL1 open ea 4pproppIatlon aoaount **ror** 08ch nrln bwotod **or epeolal**  budgeted item therein aad it shall be his duty to ohaqo all purohaea orders OPrequieition6, watrwte, end 8818x-yand labor bllovaaoee to add appopriatioae. l . . The amountset pride Ia 8ny budget for 8ay purohree order **or** reQuIeition, eoatrbot, apeoial ptwpoee **OF** SelaPy and 18bor 8ocount eh8ll not be 8~8118b30r0r 8llooatIoa ror 8ny other purpose un.leee an unexpeadetlb8leaoe remaine in the l

ooouat ai‘tsr fUll dIecharge of the obligation or ualeee the requieitlon, oontrent, or alloo8tioa has been oeuoelled Ia writing by the CoemIeeIoaoret Court or County or?Iiosr for a valid 

### rb8ecm."
“The County Auditor shall meke to the CornmieeionePe~Court not lees than monthly8 oamflete report ehorIag the fIaan~Ibl oonditioa of the oouaty.

. . . ThePepOPt &lb= tWtlt8iA8 OmleteHonorable Char188A. Toeoh, page 6

statement or the balanoee on h8ndat the beglauIng and aloes of ’ the math 8ad the 8ggregate FeCeipte to &ad~egsrte dieburesmeate fmm e&ahfua$ the traaeiere to 

### end from each 

### rti,

. . . . Se&ion 2 of the Aat repeals a31 laws or parts OS laws Ia coafliat vlth the Aot.

Ia 80aelder~g~hf ~~eetioae submitted b7 you parts of the “Uaifcm B

3 being II. B. lo. 768 &te had Legislature, 1931, 0&hr’808810n, we 339, aa& oamied 86 Artlule 869-a ol Vernon@8 Civil St&tutor, should be ooaeidered. The “Uaiform Budget law* is a general budget l8v a lI- @able to 8ll publlo funds, with oae sxoeptloa. 92 0r Seation the A& reads In part as followsr

“Frovldsd, homvor, ihat la all 6ouatIee 0r this state ooataining a population In ox0088 0r three hundred flitg thousand (350,000), 88oording to th8 l8et p*ewdIng United Btatee Census, the provieione heroor eh8ll aot apply to the mlcing or such oouuty budgets, 8ad In euah oouutIe8 8ll Iksttere **pert8Iaing** to the gtcr;y budget 8h8ll be go~eraed **by** OsIeting

. The “erietiug lav” referred to above 18 Artl6ls 1666, Rev&awl ;;z;rSt8tute8, 1925, vhioh v8e ea88ted In 1905 8advhioh pro-

*lie ball p repam

an l etinrte of 8ll the revbawe and expenses au6 annually submit it to the **Coeenieeloaere~**Court, vhI& Court eheU omdully a&e a budget of 8ll approprIatIoae to be set aside ior the YaFioue exp4neee Or the county govemmeat Ia each branch and departnieat. Ii41

ahtall open an aeoouat with eaah appropriation in said budget, end all wamxmte dmvn against sameeh811 be entered to 88Id aooouat

. Be shall oarsfully keep 8u oveFeight or sameto moothat the expenses of any dep8rtmeat do not exoeed said **budpt** 8ppropri8tIone,Honorable Charlee A. Toroh, pas. 7

andkeep laald Court advlred of the oondltlona of raid 8ppl-Opl'i8tiOlU aOOOUnt.8 fFOlU time to time." The officer referred to in raid Art1019 1666, aupra, la tJs CountyAuditor of the County.

The “uniform Budget Xav’ further provider in kotlon 12 thereof, an follow I

“Whenthe **budget har**  been finally rpproved by the Cdsrionerr' Court, the budget, aa approved, by the Court, 8hal.l be flled tith the olerk of the oouaty oourt, aud taxer levied only in aooordanoe therevlth, andno expenditure of the fuuda of the Oouuty rhall thereafter be madeexospt in rtrlot oompl2ianae rith the budget 81 adopted by the Court. Ikoept that emergenoy expendlturer, in 0880 of pave pub110neoerritj, to meet unurual and unforuseen condition8 vhibh oould not, by res#c&ably diligent thought aud attention, have been ineluded in the original budget mayfroa time to time be authorlsed by the 6aurt 68 amendments to the orlgln8l budget. Ih rll ouem vhsre mashawndmentr to the original budget 18tie, a oopy of the order of the Court amnding the budget &all bo tile13 with the Clark of the Court emi ottaahed to tha budget orlglnally adoptedr” Beotion 00-e of the ‘coniform Budget Lsr” providm in part aa follovrr

*Hothlq oantalned in thlr Aot ahall be conetrued 88 preoluding the Leglalature frcm maklngeha,~$osln the budgot for atate purpoaea or prevent the County Cfmmifmionerr* Court from &u&lugohazqea ln the budget for oounty purpooer.

. . . It oan be men from a study of XiouaeBill 958, 8aprs, hereiaaiter referred tb &IIthe “8pe0lal Budget Ilv,’ that it doea not cont8l.n the *emer&?noy” featurer of the “Unifomumget tav” providing apeoifloally::Jor the aanmdment of the budget undercertain oiroum8trrtoeo.

### 783



# . Honorable Charler A. Tosoh, page 8

The “Speolal Budget I&v” obviously prwldee for the creation and eetabliehment of a “balanoe rheet” of e&.ielpated revenue andprobable expenaee of the oounty. Thl.0duty hae been lmpoeed by this Act uponthe CountyAuditor ae dietingulshed from the “Uniform Budget Lav” which impoese the eeme duty upon the County Judge.

The Mlmouri SupremeCourt in Waver v. Puroell, 85 8. W. (2d) 543, in disourrlng the nature of a budget #rid:

"Wemwt take judlolel kuovledge of the faot that th6 vord budget’ ha8 a veil-reoognlaed goner81 mesalng. At applied to overnmemteor governnental untts, a @budget 8 18 a plan or methodby meansof vhloh the expenditurer and wvanuee are 80 ooiktrolled for a definite period, by somebudget- authority, a8 to effeot a bahnoe brtveea l.neomeand sxpenditurer

. Of ooureq budget lax8 maydiffer matorlally in their detalle, but the eeeentldl and oharaeterletla feature8 of a budget lw are an etated,” The SupremeCourt of Appeals of WsritVi~gfnia in the aaee of Appalaehin Eleotria Powr Co. vI City of Euntington, 177 8. E. 431, maid:

“A budget ir wually nothing more than a balanoe sheet of ertlmated rwelptr fmdefpesldlturee,. l . Wethtnk the dlffersnoe betvwn a budget aud funda legally at the 61~ poenl of a fleoal body 18 too apparent to retu¶-g :xtended dieoussloa or oltation of author-

. Ao oaeee have been found eonatrulng the apeoial budget Iav. There are a fewTexae oaeee conetruing the “Unlfomn Budget Lad vhleh ve deelre to 4leouee.

The Clrouit Court of Appeele, Fifth Clrouit, iu the oaee of Southland Toe Co. v. City of Temple, 100Fed. (Qd) &5, +o paering on portlone of the vniform B-et Zpv applioable to oittee and in holding that au attampted paymentfor the we of a storeroom for the protection of kuventorler used In oonneotion vith the operation of the bity vater and severage departmentby the oitg, crouldnot be lovfully paid, in tha, abrenoe of such an item being set qp in thri budget,ekidrHonorable Charlae A, Toeoh, page 9

“The olty had a bud@. It did not inolude the purohaee of thle property or any etorehouee. It took up all current revenwe beoauee no taxes Gould be levied exoept S.naaoordanw vlth the budget. The olty oould not tranefer funde and apply themto a nev objeot not mentioned in the budget, there being no muergeru3y. %lkerlee subdlvlelon 20 of the Budget LBv, authoriring changes in the budget, muet refer to ohan@e vlth3.n the objeote oovered by the budget, baoawe if nev matter8 oould ba added to the budget, then the amarfrenq provielon vould eorve no purpoe4.c OurCommieelon of Apperle in the oaee of Baxar County, 4t al v. Xatley, et al, 150 S. W. (2d) 980, had oooaelon to vrlte 011 the Tour Wiform Budget Lav involving the aotlonof the Commlerlonere~ Court of Baxar CountiTamendingit8 budget, under the omrgenoy feature, to tranefer a budgeted item for oleotlon oxpawee to the rantal of voting mea. Pertlnant exoarpte from the oourt’e oplnlon are;

“It la apparent from the Aat requlrisg the Court to adopt an annual budgot for darrylng on the oounty*e bwlwea that the Laglelatura reoognleod aemolatitude must be.allouod, mlthin the reetrletlonelmpoeed with reepeot to th4 modeof oparatlon, to makethe bud@ plan vorkable: and that a budget ae OrlglnallP eMa vu adopted3 baeaueo of elpendlturee neoeeeltatod br *unueu&l and unforoee4n oonditlone whloh oouZd not by roaeonably &&lQent thought and attention hwr4bean inoluded ln the original budget,’ ti&bt *fromM.mato tlma,’ ba amendedto meat ewb morgonoy axpenditurae in aaoo OSQravo publie neooeeity.w Art. 689-g, thou. 11 and 20, eqra. ‘The Coxmlee¶.bneref Court, having authority to adopt voting maehinee andhaving done eo, had $8 broad disoretion to aooomplleh the pwpoee intended,’ so long ae it observed the oonatltutlonal and etatutor llmitaupon It. Dodeonv, Hare hat1, 118limorable Ohmlee A. Toeoh, pwe 10

'If no itom had been metup o~l&nallg to meet the exp4nee of eleatlone and the slaendemnthad #ought to metup andprovide for a nev budget objeat, another question vould b4 prorented, Southern I04 Co. v. Oity of Temple, 100 led. (26) **825.** Inthatoaee it18 h4ld thatunder the budgst lav 'the oSty oould not trsrufer fund8 and apply themto a MV objoet not mmtlon4d ln the budget.~

. . . Whether thle holding 18 oorrmt 18 not neooeeary to be dot4re&nodin the present oue, elnoe It appoare from th4 **r46ltale** of th4 ordoce 4nd crautraot ret out abm4 that eufflol4nt iunde v4ro Wall**able** under the tax 14vymad4on the basic of t&o orlglnal bud@, to pay the m&al 44m44 of voting euohln48. (I While the t8rmo of the budget lar ~4 ta'bi kpU4d vlth etrlotly, eu4h OODIpll.an44 i8 rubJ6ot by 4p44lflo pmmkeion to the 

### l x44ptlondthr4ep4otto th4 om4rg4na~4xp4ndltur48, ewh u dlealoeed abwa.m Th4goneral povere of the Comle*lon4re~ OorPt are

r ven in Bodeont. Narehall (Cl+. vrit of error tUemlee4d), by JuQe % AS*;* g-Jy&

I quoter "Th4 Qomiieelon4re~ Court 18 th4 cctlvo

to that 4p46lfloally omf4rrod by the ccmetitution and et(Ltut48, Xl118 Count county, 90T4x. **603, 4Q** **8.** W, **J:**v. Lempateae **03, vhore**  **a** rl@t la thus **ocmforred** or obligation la 2qpoe4dd,etid court ham&plied authority to emrolae 8 broad dleoxWA,on to aam@.leh the pu.vpa848lutozkdod. **11** 'Pox. **3ur. 565~**  Olty Aatlonal Bat&v. BvelQlo County, (Tar. WV. App,) **26 PI.** **W.** 7751 Pweett v,7B~ooe Oounty, (Tex, .W. App.) **835 dl.**  **W.**

**.**Honorable Gharlw A. Toe&, we 11

With thee4 p4rtinent gencrrsl provisions OSths lav with nferonco to th4 budget eyetenein M v4 pr4444d to l xtual,nothe partlouler qneetlone eubmLtt4dby 4eah of you aonooming the budget of Dells8 (lounty.

Weballeve the authoritiae have olearly l etablleh4d the proposition that a nev budget ltun m4ynot b4 set up in th4 budgot, **vhero** the operetlon 18 **under** th4 *Unlfonn Budget Law," by amondmont thonto, 4xaept In oaee of an wrg4noy es th4reln provldod. W4b4lleve th4 mom4 rule of lev 18 eppllaable to the epeolel budget lmr, Ii. B. **958,** eupra, under vhlch Dellae County op6tee. It doer not prwldo for eny amendmentof the budget for auy purjsoee after It hex b44n flaelly adopted by the Comeleelonorst Court, It does provide ioF thetrenefer of fUndetithinthl, budgstuud4r oorteln oaabitlone. alnoe the Legleletur4 is pr4eumd to kmw t&a exletlng lave ad the effe;ot of their op4matlon, euoh emth4 "I&& ions Bu ot I,& vhlah we in fame and offoot at tbs tlmo % H. B. 95 vae 4naot4d, r, believe by ~1104tton, in th4 ab- #once of any provision providln$ for en aem&mt to th4 budg4tev4nuud4r uemenay aondltlone, ltemethave b44n th4 l*glelatlv4 lut4ntlon thet the budgetln oouuti48 hnv* 350,900 Snhabltante ornor ehouldnot b4 wwnded.

We do not bollev4, elnuo th4 Uniform Bu@et Lav oxpr4eely ex4mpte frae its tome ootmtlee h4vlng a populetlon la oxooee of 350,000 lnbabltente, thet it 0~1be lookedto for l uthorlty to authorlee th4 eemndmnt of .th4bwQet in 44untiee having eser4thau 350,000 inhabiter&e.

Wersallee th4 effeot of our oopQluelan on this emtter,howvor, thle lx a emttor to bo dlled to i2m 4tt4ntlan of the L4glelatur4 if amyhardehlp la plao4d upon the edmlnletretlon of oounty l ffelre. You are,th4nfon, advleodthet th4 qu4etids Neonted by you shotid b4 am&red in the neWAtiV+ bnd thbe the Dallas CountyB 

### forth4 y44r 1941 aemot b4 emxkd4dfor the purpoeee a

at ttsd by you. Webelieve under the "epealal bud& 14~” if the ~~saionore~ Court finds a *valid r4aeo.n" oxlete to tmrmlnate oerteln ealarloe, th4n under euohbudget l&v e melleartlon oan bs madeOSeuah funds, within the budget, to **of&or**Hwrable Oharlee A, %oeoh, pa$e 12 I budget4dlt4me ofllk4klndurd fundthrnlnooutaln4d. Uhat

conetltutee a "wild roamon” vow d4p4ndyoan the faote in eaah oaeo. plu Conmieelonore~ Court lx obviously slvw: Gtlon to determlno vhat aonetltutoe a%alld reamon. it vould not be unwaronable to say that a Commleeloneret Court in a proper 48x4 oould makea bon4 fide flndlng of faot that by th4 operation and effeot of lav oertain plu-4.utlolpat4d oxp4n.seein thebudgetar4 not loqrer n404eey to admlnleter th4 duties of 4n offloor, and thnxwbyt4Wto th4 l w. ltr. Bdvarde' flret qubetlon la anev4r4d aaoordLngly.

The eeoond question l ubmlttod

by Hr. Bdwardu ehould bo ansvorod in the xwgatlvo for the r oae6ne l 2ruady dleoueeed. Wenovproo44dtoanev4rth4 thArdqwetloa pr484ntod by Hr. lklvarde oanoeming the wnstltutlonallty of H. B. **958,** hots **46th** Lsglelaturo.

!fh4 oaptlon of the Aot nadet "& Aot provldlng for a Yft et eymta in ooumtlee of thr44 hnndred udl f y tihms8W (350r000)lnhabltante oc mor4 ae l hovmby the laetpngediag orany~tureF4dw8lO4nwe,

. . . . T%O wrgonoy pzwv%eionof WA H. E. **958,** zwde: "The faot that **pweent** lrve vith mep44t to large 04uatl48 ar4 lnad4pwbt4, andan Zmm&la noooeelty exlete for the oornotl7 of this 8% nation 

### oroat on 4morg4noy

. . . In the %8&o

of Charles Y. **Andwren** CountyJtadge, al v. Woods, shsrlff, by th4 Buprau, Court 0) F4sae, not yetQt zqwrtod, ZudgeAlLlex4nd4r sold in 44netruing al lmilu Aott *It vlll be notlood that tbr SW&t 84ntenoo of &#otlon 4 of the ALot under oaneidsratl4n provldoer **Theprovlelone of this Act #hall apply to all 4opnt148 fn Ws State having a popula-Honorable Charlee A. Tomah,page **13**

tlon of more than oiw hundred and tventy-five thourand (125,000) aooordlng to the paoedIng Federal Ceruua.”

“If thIa vere the only 1lmItation on the applloatlon of the AQt, Ita vaUdIty oauld be awiW.ned as a general lav on the ground that the olaarIflo&tIon la broad eno* to Inelude al ubatanticrl aleaa and the aeaaarftp tar a olaaaIfIoatIon on the baa18 aaplo **d** rema to bear somereal and iaIr relatIoa o the aubF j6ot of the 1egInlatIon. **Clark** f. FMey, OomptwXi.er, 93 Tex. **178."**

h the 0880 0f m.xm!, 0t ~rl V. c0my 0r Al -0, et al, by the BupremeCourt of Toma, not yet reported, Judga Aleder had another bra&et lav under oonaIderatIaa. In diaouaaing the oonatItutIonalItp ai the Aot he aaId

“In other worda, there muatbo a aubataut&al muon far the olaaaitiacrtian. It murt not be a mere #bItmr~ dovIa@ resorted to for the purpose OSgiving what la, in fad, a local lav the apprranoe 0r a general law.” (crltlng l everal oaa*a),
*A# raid InLeonard

V*Road

and lulntananoe Blatriot Ho. 1, **187**Ark. 599, 61 8.U. **(ftd)** 708

“Vhe rule la that a alaaaIftoatlon oannot be adapted arbftrsrily upon a ground uhIah haa no r0undstiOn in differeme 0r altuatien or airaumetanaer of the muulalpal.ltlea plaaed in the different olaaaea. Tham muntbe aoam reasonable relation betveen the l lturrtlnn 0r muntoipalItie8 alaaalrfed sad the purporerr snd objeot to be attained. There muatbe aasrsthing * l uhIoh In someroaaonable degree moounta r0r the dIvIaIen Into alaarrea.’ Wezkretherefore confronted with the preptmItion of vhethemor not the olaaaIfIoatlern In Ii, B. 958, mpra, la baaed upon somereal and felx rolatlen to the wbjeat of theHonorable Uharles A. Tosoh, page 18

1egIalatIon and whetheror not the claaalfIoatIon Is broad enough to Inoluda a aubatantlal claaa. Perence between the "Uniform Budget Lau'!themoat atrlking dirand tha budget law applloable to countlea having a population of 350,000 Inhabltanta or man 

### lathe fsot th& tha Count,~AutStor, an oifker appointed by the Diatrlot Judgea, and themfora 

### a non-el6ative ofricer, la madethe budget offloer to worktaptha budgota for such oountIea. Suahaprogrtun~ould 

### l welybe aaldtobo 

### vholeaapae.

Ordinarily L man qualiiied **under** the lev to be a GountyAuditor la a MIAvith ooaa%derable wpml#nae andbrainIng inthe adminIrtratI~onof SInanoial affaIra. us twnkthat thIamie;atbe aaldto constitute a auffloIeatraaaoawhythe Legialattwa ‘aav fit to 

### givethis offloer addItiona duties to perform 

### aathe budgetary officer of the oountlea affeoted aboo the large oountlea have a muchlaqfer amount or 

### budneaa to perfona andpoaalbly harder flnanoIal oondltlona to aol.ve. Xt vI,Jl be notlcred also that the 

### Loglalatnx-0 found that the oxiatzmz; governing budgeting ven net adequate ror the larga

. Although then 18 scam diifhWltyind&ormialag the real baa18 for auoha olaaaifloation out of and from tlm Vnlfora! wet La and the nooeaaity for auoh a kind or olaaalf'ioaticm ve think the rule imnounoedin the aam of Woodv. Harra &dependent School DIatrIot (Clv. App.) X.238). W. **(Zd)** 429, IB l p- pliaable Fran whIohr, @u&e:

We noognim the prlwipl* that 

### ii the question of the naaenablen*aa 

### of theolamWb3atian VOMdebatable, the $ldgamnt 0r th*j;sgialatun veuld be f'iarl, but rr ?aq mot elaae cur ma to what is olear to all -2: ~'-?m the reaaona dlaouaaed, va ace of the.opiaion that HouseBill 958, aupra, ia oonatitutienal,



### wetrust Inqulrlea

. that in thinmamae%vohavehlly anavered

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