255 ” 

OFFICE OF THE AITORNEY GENERAL OF TEXAS 

AUSTIN 

Honorable Tom Moore 

county Attorney 

Caldwell County 

Lo&hart, Texas 

Attention; Nr. A. B. Fielder 

Dear sir: 

ur opinion Bo. O-5422, 

am011 v. liilliama, 202 

the Supreme Court of fexa8, 

he Court bald that it would 

de darlved fmm the permanent 

permanent 8treet8 within the 

that a maxImum for *mais snd 

ce of publia roads' and for 

8' to be 55 oent8 or SO nuch 

thereof as levied for that purpore. 

'In this conneotlon, plea8e an8ver ths folloving questions: 

"Flrstz To what extent cm the oonstitutional levy of 25 oant8, or the portion thereof levied, 

for permanent 'streets', eto. be uwd for county 

vide roads and for vhat pu~pores and how? 
Honorable Tom Moore, page 2 

"Seoond: Uhat Can the fund8 oolleoted from 

the permanent improvement tax be legally urea for 

in detail? 

'I would eppreclete a detailed ausoer to 

these questions, beo8u8e of conf~lotl.ug opinion8 

rendered in the pert ten or twelve year8 vhloh 

If followed would make oertaln fund8 uselers. 

II m . . . . 

Section 9, Article VIII of the atate Constitution, 

read8 in part as follows: 

n . no county, city or town shall levy 

more t&i tventy-five oent8 for alty or oounty 

purposes, and not exoeedlng fifteen cent8 for road8 

8nd brldger, and not exoeedlng fifteen cent8 to pay 

jurors, on the one hu&ed dollars valuation, except for the pawent of tibts lncurre& prior to 

the adoption of the amendment September 25th, 1883; 

and for the erection Of pub110 bulldlng8, 8treet8, 

8ewws, water works and other permanent lmprovement8, not to exceed tventy-five c.ente on the one 

hundred dollars valu8tlon, in any year; end except 

a8 18 Zn this Cotutitution otherwise providedi and 

the Legislature may also authorize an additional 

annual ad velorem tax to be levied and oolleoted 

for the further malntenanoe of the publla roed8; 

provided, that a majority of the Qualified property tax-paying voters of the oountg voting at an 

election to be held for that purpore ehall vote 

8uoh tax, not to exceed Plfteen oents on the one 

hundred dollars valuation of the property 8ubjeot 

to taxation In such county. And the Legislature 

may pass local lens for the maintenanob of the 

public roads end highways, ulthout the looel notioe 

required for special OP looal laws.* 

Article 2352, Vernon's Annotated Civil Stetute8, pertaining to commlsslonere@ courts, reads ee follovsr 

"Said court shall have the power to levy end 

collect a tax for county purpmee, not to exoeed 
HonOrable ton Moore, page 3 

twenty-five Oent8 on the one hundred dolhr8 Valuatlon, and e tax not to exceed fifteen oentr on the 

on8 hundred dollar8 valuation to rupplement the 

jury fund af ths oounty, and not to exoeed fifteen 

cent8 for road8 and bridges on the one hundred 

dOI- valuation, exaept for the payment of debt8 

lnourred prior to the adoption of the amendment 

to the Oomtltution, September 25, A. D. 1883, 

and for the ereotlon of pub110 bulldlng8, 8tCIat8, 

8ever8, water VoPkr and other permanent lmprovennt8, not to exaeed twenty-five oentr on the one 

hundred dollar8 valuation ln any one rear, and 

except a8 in the OOn8titUtiOU OtherVise provided. 

'Phay may levy an additional t8x for road purpore8 

not to exoeed fifteen oentr on the one hundred dollarr valuation of the property rubjeot to tutlon, under the llmltatlonr 8nd ln the manner provided for ln Artlolo 8, 880, 9, of the Conrtltutlon and in pUr8UMOe of the law nlatla thereto.. 

We quote from 'Pexar Jurlrprudenoe, Volum8 11, pqe 609, 

U fO11OV8r 

"The oonatltution preacrlbe8 the lwilllum rate 

o? taxe8 for general purpo808, for road8 and brldge8, 

for furler, and for permanent lmprovement8, ra8peotlvely. %-ill MM~R W18iag fPOr tUX.8 1eVi.d and 

oollaoted fop eaoh of the enumerated purp08ar are 

oanrtltutlonal fund83 and the oomi88ioner8~ Oourt 

ha8 no power to tranrfer mnay from ens fund to 

another, or to expend, fop one purpose, tax money 

ral8.d ortenrlbly for Mother pttrpO8e. 

. ‘The inmdlate purpore Of the pPOVi8im 18 to 

limit the amount of taxe8 that mey be rai8ed for 

the80 reveral purpo8e8, rerpaotively~ but it 18 al80 de8lgned to Inhibit exoerrive expenditure8 for 

any ruoh purpo8e, and to require that any and all 

money8 rai8ed by taxation for any purpore 8hall be 

applied to that particular p-pore and to no other. 

1. . . ." 

i . 
Honorable Tom Xoore, page 4 

Ue do not think that 

202 9. u. 504, hold8 a8 8tated . _ -I . 

the ease of Osrroll v. w11llam8, 

In the flfpt pyfitgraph- of your _ _ . _ letter quotea aDove. It 18 our option mat artloIe VIII, Seotion 9, of the Conmtltutlon, authorlser oountles to levy 1% 

on the #lOO.OO valuation for road8 and brldge8, and an addltlonal tax lpey be levied and oolleoted for the further malntecanoe of public road8, provided that 8 majority of the ~uallfled pmperty tax-paying voter8 of the oounty voting at an eleotlon to be held for that purpo8e 8ha11 vote swh tax, not to 

exoeed 1% on the $100.00 valuation of the property rubjeot to 

taxation In suoh county, and 2% on the $100.00 valuation for 

rtreet8 and other permanent lmprovement8, but doe8 not authorire a levy of 5% on the 100.00 valuation for rO8d8 not vlthin the oorporate llmlt8 0 ! 

roll, 182 8. Y. 29.) 

a city or town. (u1111ams V. carIn anmer to yOUr firrt +e8tiOti, YOU exe re8peotfully advired that it 18 our opinion that no part of the permuent lmpovement fund oau be legally expended for road8 not 

rrlthln the corporate llmlt8 of a olty or tovn. 

Your 8eoond quertion 18 too general to be axwwered 

in detail. lie expre88 no opinion oonoernhg thi8 Que8tion other 

than to point out that the provision8 of the COlutitution and 

Artbole 23% heretofore quoted mthorlbe the levying and eollectlug of a tax for the ereotlon of public bulldlng8, 8treet8. 

severs, rater work8 and other permanent l~oveaents, not to 

exceed 254 on the #lOO.OO valuation in any one year. It would 

naturally follow that the county could legally expend the permanent improvement fund for the enumerated purpose8 heretofore 

Rentloued. In the event you have any partldular expenditure Ln 

rind and derlre OUT opin$bn a8 to whether or not 8uOh expendlture oau legally be made out of the permanent improvement fuad, 

we vlll be glad to give the 8a&ae our oooslderatlon when pre8ented to u8. 

Your8 very truly 

AWayldb 

h'de1.l w1111ol8 

A88i8t44Ut