August 16, 1951

Hon. W. A. Eedden Opinion Ho. V-1238 County Aftomey Peooe

## county Be: Authority or the oomFort StooktOn, Torea mlEiaionera’ oourt to cell en eleotion to levy a tax tar edverBeer Sir: thing purpot388.

Bererenoe is made to your requeet which made in pert es r0iim8:

“The~Peoos county Chamber

## or’~0mm9~0 with offioes here in Ft. Btookton, Texas are applying to the county asking that (LLL dbotion bs chlled to vote a tax 

## orrive cents on $100.00 valuation for edvertialng pur oaem. 

# f3 I have advised the County Judge of this county that in myopinion there a nolaw In Texas whereby Peoos County oen levy such a tar. “Under dot or 47th Leg., ~3.8. Bo.1082, Chapter 558there ia a provision of the law authorizing the above tar, but under Qeo. 2 or said Act it etatee that 8uoh tax levy la reetrioted to counties of more than one hundred thousand population. Peoos County doee not hate this population.

“The above lawwas emendedlee& Leglalature under Home Rule Cities Ch. 224, H.B. IJo. 298, but a8I under&and it this amended eat only added homerule oitles.to the law, endthat the restriction of 100,000 populetion still applied. =Iwill thank you for en opinion as to whether

## Peo~eCounty, being under the 100,000 bracket gan oall an eleotion ror purpose 

## 0r levying thiq 5t tax.”Hon. W.A. Hadden, page 2 (V-1238)

According to the 1950Federal census, Pecos County has a population or 9,939 inhabitants.

Thedecisions of the Texas courts have repeatedly held that the commissioners’ court is e oourt of limited jurisdiction end has only such powers as are conrerred uponit, either by express terms or by necessary imnlioation. bs the statutes andConstitution of this State. Chiid~ress County v. 127Tex. State, 343, 92S. W. 2d 1011 T1936); VonRosenberg v. Lovett, 173S. W. 508 (Tex; Civ. App; 1915 error ref.); Roer v. Hall 280 S. W. 289 (Tex. Civ.‘App. 1925); Art. 2 51, V. C. 9.; -pj---, 11 Tex. Jur. 632, Counties, Sec. 95.

HouseBill 1082, Acts 47th Leg., R. S. 1941, ch. 558, p* 905, (codified as Artiole 2352d), V. C. S., provides in part es follows:

“Section 1. That all counties in the State .of Texas mayappropriate from the General Fundof said counties en amountnot exoeeding five (5) cents on the one hundred dollars assessed valuation, for the purpose of advertising and promoting the growth and development of such county; providing that before the Commissioners Court of any county mayappropriate anysumsfor such purpose, the qualified taxpaying voters of said county shall, by amajorityvote of the persons voting at such election, authorize the County Commissioners to thereafter appropriate not to exceed five (5) cents on the one hundred dollars assessed valuation .0e0 ’

“Sec. 2. Theauthority to levy the tax provided for herein, shall be restricted to counties of more than one hundred thousand (100,000) population, acoording to the most recent United States Census.” HouseBill 298, Acts 52ndLeg., B. S, 1951, ch. 224, p0 359, amendsSection 1 of House Bill-1082, supra, so as to include homerule cities. However, Section 2 was not amended, Therefore, Article 2352d is not applicable to Pecos County, since it has a population of less than 100,000 inhabitants. Weknowof no lawwhich authorizes a county of its population to levy a tax for advertising purposes, Therefore, we agree with you thatHon. W.

### A.Hedden, page 

### 3 (V-1238)

Peoos County is not authorized to call en election for the purpose of levying a five-cent tax for advertising purposes. SUMMAHY

TheCommissioners* Court of Pecos County is not authorized to call aneleotion for the purpose of levying a five-cent tax for advertising purposes. APPROVED: Everett Hutchinson Executive Assistant Charles D. Mathews First Assistant Yours very truly, PRICEDARIEL Attorney General "ap +fg+&i< Assistant BA:awo