OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Charles S. MaXfllan 

County Attorney 

San hugustine County 

San Augustine, Texae 

Dear Slrx 

yu eoaaiy rer 

re the mtrmat axrcu that ,pmlv 

ot e36e6 see th6 

a6iderb.g t&h :questlom, 

ur appreolation. 

debb for any purpose shall 

in any manner by any city or 

~~~lslon is made, at the tiae of 

, for levylag and aolleatlng a 

sufficient tax to pay the intereet thereon and 

providz ;t*lzast two par cent (S$) as a sinking 

iand; . 

Our Supreme Court in 1895 stated the e&feat of the above constitntiodal provision as follows: 
Honorable Charles 5. MoMillan, Page 2 

"Therefore, the attempted *creation' or *inourrhg* or a 'debt*. for any conceivable purpose, 

and in any conoelvable manner, without making the 

*provialonl, is contrary to the express prohibition 

or the oonstitutloa ad void; and it IS wholly immaterial whether the oonslderatlon or *purpose* or 

the transaction be properly olassed as an item of 

orfl~aary or current expenses, or otherwise, and 

whether the 'debt' be evfdenaed by an ordinary 

verbal. or written contract, a note, or a bond." 

l&Wetllr. City Of W30, 89 Ter. Sg,, +X5 Sr.W. X32. 

otiae fmud #at tEe obX%@ticm8 waxa aot wdebtaw aud It was upon 

thIsbaaim,that thair~afi~ty*as euatai.~~Q. It fs 8tatOdln 

tEa opinions 

** * *but under no.oae of.the assiglDBent& doea 

the plainti$Z In error raise the qrtestion t&at for 

the years la whleh the water was used by she City 
Bonorable Charles S. bfoMlllan, Page 3 

of Tyler the current expenses were greater than 

the current revenue. The making or a contrtct ror 

water for a number of years to be delivered in the 

future did not create a debt against the aity, but 

the liability of the city arose upon the use by it 

of the water during each year. * * * It is thererore imaterial that the ourrent expenses for 1889 

were greater than the current revenue or the City 

or Tyler, and we shall nat further discuss that 

phase of the question." 

Whether an obligation creates a *debt* WI&IQ ths a- 

‘bare Constlfutlodal pro~IaIon Is not eontrolled by a detemlnatfon that it may ba properly olassitfed as *orQInar$ expense*~ 

for auah expenses may oonstltute a *debt? If It Is Iatonded that 

they shall be pa%d out or the revanues of futare yeas+ or, If 

.thay, together with the valid outstandfng warrants agalwt t&a 

fuud exceeds the moneys available plus the reasonably an$Ioipated revennes for the year. Carron olted saprai Bramale J. 

.Btrength, aupra, was a ease oonoemed with *ordinary ~ens#@. 

.anQ the warrants were payable o-sit or the g&ersl -~~VMIUO mud. 

The oonrt ob8ervad: 

'** * *It &teems to us It easily aould be Qetar&mid at any tti whether the sum of &aIms 

reprewatlag urQla8ry ampeases of the eouaty a-, 

momted to'as mueh'ae~-It reasonabLy ueulQ bs axpeoted the earreat rawaaues of the aountywoulQ 

.aarouats. When it was found they dIQ, It seems 

to UE it might very well ba aald that sush on%- 

nary expqase8 or ths ooonty as were thereafter 

InourreQ were .+&In the prohibition of wutlom 

9 ore Artlale X.1 or the Constftatlon,w 

It Is oar opinion that warrants Issued by a aouaty for 

ourrent expenses are void, where a0 provIsion la mado aa provided 

la Constitution, Artlale Il., Section I, at the tInm the obllgation Is Inourred~and it In intended that they shall be paid oat 

es revenues or rutuF0 yeara, or where such warrants when addad 

to ml.ld outstanding warrants againat the fund exaeed the available balance and the reasonable and lawfully oontemplated or expaotqd revenaes for that year. What may be reasoaably and ladull] 
Honorable Charles S. MaMlllan, Page 4 

contemplated or expected revenues for the year does not necessarily depend-upon actual collections. 

Inasmuah ae your request does not aet forth the facts 

oontrolling the warrant.6 you have in mind, we are unable to 

give you a categorioal auawer as to their validity. 

Your8 very truly 

ATTORNEY@NEFUL OFTEXA8 

, 

hPPROV'5Q JUL 14, 1939 

BY 

Aseirtent 

COMMllTEE