Miss Fannie M. Wilcox 

State Librarian 

Texas State Library 

Austin 11, Texas 

Dear Miss Wilcox: 

Opinion No. 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 pertinent parts 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 special tax for county library support? 

“(3) Would it take a conetitutional amendment to allox a special tax to be voted for county library support 

or additional county library support?" 

In answer to your first question we advise that under the present 

Texas County Library Law a special tax cannot be voted by the people of the 

county for original or additional County Library support. 

In Texas it is a well settled and elementary principle of law 

that counties have no powers or duties except those which are clearly set 

forth and defined in the Constitution and statutes, or necessarily implied 

therefrom. 

Neither the Constitution of Texas nor the statutes of this State 

make any grant to the counties of the power to vote a special tax for the 

original or additional county library support. 

Article 1679 of Vernon's Revised 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 general tax 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 incorporated cities and towns already supporting a free public 

library, and upon all property within all incorporated cities and towns already supporting a free public library which has elected to become a part 

of such free library systems provided in this title for the purpose of 

maintaining county free libraries and for the purchase of property therefor." 

The above quoted statute sets out fully all the sources of public 

revenues which are available from the tax funds of the county for the benefit of the free public libraries inquired about by you. 

In answer to your question No. 2, we advise you that the Legislature of Texas has the lawful power 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 question No. 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 connection with our answer to your question No. 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, shall never exceed 

thirty-five cents on the one hundred dollars valuation; and 

no county, city or town shall levy more than twenty-five cents 

for city or county purposes, and not exceeding fifteen cents 

for roads and bridges, and not exceeding fifteen cents to pay 

jurors, on the one hundred dollars valuation, except for the 

payment of debts incurred prior 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 dollars valuation, in any one year, and except as is in 

this Constitution otherwise provided; and the Legislature may 

also authorize an additional annual ad valorem tax to be levied 

and collected for the further maintenance of the public roads; 

provided, that a majority of the qualified property tax-paying 

voters of the county voting at an election to be held for that 

purpose shall vote such tax, not to exceed fifteen cents on the 

one hundred dollars valuation of the property subject to taxation in such county. And the Legislature may pass local laws 

for the maintenance of the public roads and highways, without 

the local notice required for special or local laws. (Set 9, 

Art. 8, adopted election November 6, 1906; proclamation January 

7, 1907~ )” 
Miss Fannie M. Wilcox, page 3 

By reason of this constitutional provision, a county cannot assess 

and collect a tax for general administrative purposes which is in excess of 

twenty-five cents per hundred dollars valuation. The establishment, maintenance and support of a county library is a part of the general administrative purposes of the county. Should the Legislative Act suggested by you 

in your question No. 2 be enacted, and should a 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 included therein. And said tax for library purposes, together with the other tax or 

taxes levied for the general administrative purposes of the county, could 

not legally add up to a total in excess of said twenty-five cents per hundred dollars valuation. 

A constitutional amendment would be required in order to authorize 

the assessment of a tax for library purposes where the said tax would be additional to the twenty-five cents per hundred dollars valuation above mentioned. 

Trusting that we have answered your question fully, and assuring 

you that we shall be glad to advise you in regard to any other questions 

which may arise in connection with the administration of 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