Miss Fannie M. Wilcox

State Librarian Texas State Library Austin 11,Texas
Dear Miss Wilcox: OpinionNo. O-5842 Re: Can a special tax be voted by the people of the county to be affected for the original or additional county library support? The pertinentparts of your request for opinion are a8 follows: "(1) Under the present Texas county library law, can a special tax be voted by the people, of the county to be affected, for original or additional county library support? "(2) Could the county library law be amended to include the voting of a specialtax for county library support?

“(3) Would it take a conetitutionalamendment to allox a specialtax to be voted for county library support or additional county library support?"
In answer to your first questionwe advise that under the present Texas County Library Law a specialtax cannotbe voted by the people of the county for original or additional County Library support.

InTexas it is a well settledand elementaryprinciple of law that countieshave no powers or duties except those which are clearly set forth and defined in the Constitutionand statutes,or necessarily implied therefrom.

Neither the Constitutionof Texas nor the statutes of this State make any grant to the counties of the power to vote a specialtax for the original or additional county library support.

Article 1679 of Vernon'sRevised Civil Statutes of Texas, provides: --Miss Fannie M. Wilcox, page 2

"After a county free library has been established,the Commissioners Court shall annually set aside from the generaltax fund of the county, a sum sufficient for the maintenance of said library,but not to exceed five cents on the hundred dollars valuation of all property in such county outside of all incorporatedcitiesand towns already supportinga free public library, and upon all property within all incorporatedcities and towns already supportinga free public librarywhich has elected to become a part of such free library systemsprovided in this title for the purpose of maintaining county free librariesand for the purchase of property therefor."

The above quoted statute sets out fully all the sourcesof public revenueswhich are available from the tax funds of the county for the benefit of the free public libraries inquiredabout by you.

In answer to your questionNo. 2, we advise you that the Legislature of Texas has the lawfulpower and authority to so amend the State library law as to permit the people of a county to vote a tax for county library support.

In answer to your questionNo. 3, we advise that no amendment to the Constitution of Texas is necessary in order for the Legislature,by enactment of a proper law, to authorize the people of a county to vote a tax for the county library support, or for additional county library support.

In connectionwith our answer to your questionNo. 2, we respectfully call your attention to the provisions of Article 8, Section 9, of the Constitution of Texas, which is as follows:

"The State tax on property, exclusive of the tax necessary to pay the public debt, and of the taxes provided for the benefit of the public free schools, shallnever exceed thirty-five cents on the one hundred dollarsvaluation; and no county, city or town shall levymore than twenty-five cents for city or countypurposes, and not exceeding fifteen cents for roads and bridges, and not exceeding fifteen cents to pay jurors, on the one hundred dollarsvaluation, except for the payment of debts incurredprior to the adoption of the amendment September 25th, 1883; and for the erection of public buildings, streets, sewers,water works and other permanent improvements,not to exceed twenty-five cents on the one hundred dollarsvaluation, in any one year, and except as is in this Constitution otherwiseprovided; and the Legislaturemay also authorizean additional annual ad valorem tax to be levied and collected for the furthermaintenance of the public roads; provided, that a majority of the qualifiedproperty tax-paying voters of the countyvoting at an election to be held for that purpose shallvote such tax, not to exceed fifteen cents on the one hundred dollarsvaluation of the property subjectto taxation in such county. And the Legislaturemay pass local laws for the maintenance of the public roads and highways,without the local notice required for special or local laws. (Set9, Art. 8, adopted electionNovember 6, 1906; proclamationJanuary 7, 1907~)”Miss Fannie M. Wilcox, page 3

By reason of this constitutionalprovision, a county cannot assess and collecta tax for general administrativepurposeswhich is in excess of twenty-five centsper hundred dollarsvaluation. The establishment,maintenance and support of a county library is a part of the generaladministrative purposes of the county. Should the LegislativeAct suggestedby you in your questionNo. 2 be enacted, and shoulda tax be voted, and assessed by virtue thereof, said tax could not be in addition to said twenty-five cents per hundred dollars of valuation,but would have to be includedtherein. And said tax for librarypurposes, togetherwith the other tax or taxes levied for the generaladministrativepurposes of the county, could not legally add up to a total in excess of said twenty-five cents per hundred dollars valuation.

A constitutionalamendmentwould be required in order to authorize the assessment of a tax for librarypurposeswhere the said tax would be additional to the twenty-five cents per hundred dollarsvaluation above mentioned. Trusting that we have answered your question fully, and assuring you that we shallbe glad to advise you in regard to any other questions which may arise in connectionwith the administrationof your office,we remain,
Yours very truly,
APPROVED FEB,18, 1944 ATTORNEY GENFRALOFTEXAS
GROVER SELLERS ATTORNEY @XERAL OFTEXAS GPB:AMM:hep Approved Opinion committee BY BWB Chairman BY s/ George P. Blac'kburn George P. Blackburn

Assistant