April 19, 1939 

Honorable Lewis M. Williams 

District Attorney 

50th Judicial District 

Benjamin, Texas 

Dear 

YOUP 

been 

Your 

sir: Opinion No. O-601 

Re: Whether the oommissionerst 

court can legally transfer 

money from the jury fund into 

the general fund 

Your request aa contained in the first paragraph of 

letter of March 31, to which the above opinion number has 

assigned, has rebeived the attention of this Department. 

request reads as follows: 

"If a County has @,320.49 in the Jury fund, and 

are badly in need of cash in their general fund, would 

it be legal for them to transfer a part of the jury fund 

to the general fund, provided they did not transfer 

enough to impair the jury fund for twelve months." 

Article 6, Section 9 of the Constitution of Texas, 

and its relevant provisions, reads aa follows: 

"The State tax on property, exolugive of the tax 

ne,essary to pay the public debt, and of the taxes provided for the benefit of the public free schools, shall 

neverexoeed thirty-five,oents on the one hundred dollars 

valuation; and no county, oity or town shall levy more 

than twenty-five cents for city or county purpoaea, and 

not exceeding fifteen cents for road and bridges, and 

not exceeding fifteen cents to pay jurors, on the one 

hundred dollars valuatla, 9 0 +k." 

Article 1630, Revised Civil Statutes, 1925, reads 

as follows: 

"The commissioners' court by an order to that effect 

may transfer the money in hand from one fund to another, 

as It may deem necessary and proper, except that the 

funds which belong to class first shall never be diverted 

from the payment of the olaim registered in class first, 

unless there is an excess of such funds." 
Ron. Lewis M. Williams, April 19, 1939, page 2, O-601 

The above quoted provision of the Constitution is a 

limitation upon the taxing powers of respective counties of the 

State (Articles 2352-7042, Revised Civil Statutes, 1925). A 

Maximum of fifteen cents to pay jurors, on the one hundred 

dollars valuation is prescribed and the power to transfer 

moneys so raised by taxation from this fund to another is not 

aided or oontrolled by having an excess in such fund or by the 

faot that a rate less than the maximum rate permitted by the 

Constitution was used in making the levy. 

In the case of Carroll v. Williams, County Treasurer, 

202 S. W. 504, the Supreme Court of Texas definitely held that 

the jury fund and other constitutional funds therein designated 

composed, of funds raised by taxation oould not be legally 

transferred from one to another, and that Article 1630, supra, 

has appliaation to special funds created by statute and was not 

applicable to constitutional funds; The Court went further and 

held in the Carroll case that the above section of the Conatitution not only placed a limitation on the amount of taxes 

which might be levied by any county for the purposes therein 

enumerated, but also designated and plaoed a limitation on the 

amount to be expended, in that taxes raised for one purpose 

therein defined could not be expended for any other purpose. 

We resoeotfullv refer vou to the ouinion in the 

Carroll oaae, s&a, a~ portion o? whioh opinion 

is set forth in the case of Henderson County v. 

94, to which you refer in your letter. 

you will recall, 

Burke, 262 S.W. 

It is, therefore, the ,opinion of this Department that 

a transfer of funds raised by taxation from the jury fund to 

the general fund, is inhibited by Artiole 6, Section 9 of the 

Constitution of Texas; both being constitutional funds, Article 

1630, R-eviaed Civil Statutes, 1925, is not applicable. 

Yours very truly 

ATTORNEY GWERAL OF TEXAS 

APPROVED: 

a/ Gerald C. Mann 

ATTORNEY GENERAL OF TEXAS 

WJmLM/O g 

a/ William J. R. King 

BY 

William J. R. King 

.Assistant