Honorable Wayne Lefevre 

County Auditor 

Clay County 

Henrietta, Texas 

Dear Sir: Opinion No. o-5978 

Re: Whether Clay County can 

legally expend money out 

of its Permanent Improvement Fund for the purpose 

of erecting a monument or 

some form ,of memorial on 

the courthouse yard in 

honor of Clay County boys 

in the Armed Services. 

Your letter of ,April 18, 1944, requesting'the'opinion of this department on the matters stated therein read8 a8 

follows: 

"Would it be legal for 'Clay County, Texas, 

to expend out of its Permanent Improvement Fund 

(Building Fund) monies for the purpose of erecting a monument or some form of memorial on the 

Courthouse yard in honor of Clay County boys who 

are in the service, please advise. Or would it 

be necessary for public subscription?" 

Article 2352, of Vernon's Annotated Civil Statutes, 

provides: 

“Said court shall have the power to levy and 

collect a tax for county purposes, not to exceed 

twenty-five cents on the one hundred dollars valuation, and a tax not to exceed fifteen cents on 

the one hundred dollars vaiuatien to supplement 

the jury fund of the county, and not to exceed 

fifteen cents for roads and bridges on the one 

hundred dollars valuation, except for the payment 

of debts incurred prior to the adoption of the 
Honorable Wayne Lef'evre, page 2 (O-5978) 

--. 

. 

amendment to the Constitution, September 25, 1883, 

and for the erection of public buildings, streets, 

sewers, water-works and other permanent improvements, not to exceed twenty-five cent8 on the one 

hundred dollars valuation in any one year, and 

except as in the Constitution otherwise provided. 

They may levy an additional tax for road purposes not to exceed fifteen on the one hundred 

dollars valuation of the property subject to taxation, under the limitation8 and in the manner provided for in Article VIII, Section 9 of the Constitution and pursuant to,the laws relating thereto." 

Section 9 of Article VIII of the State Constitution 

prescribes the maximum rate of taxes for general purposes, 

for roads and bridges, for juries, and for permanent improvements, respectively. The money arising from taxes levied and 

collected for each of the enumerated purpose8 are constitutional funds; and the commissioners1 court has no power to 

transfer money from one fund to another, nor to expend for 

one purpose tax money raised ostensibly for another purpose. 

The immediate purpose for the provision is to limit the amount 

of taxes that may be raised for these several purposes, respectively; but it is also designed to lnhiblt excessive expenditures for any such purpose and to require that any and 

all money raised by taxation for any purpose shall be applied 

to that articular purpose.~ (See Carroll v. Williams, 202 

s. w. 5of; Commissioners1 Court of Henderson County v. Burke, 

262 S. w. 9%; Tex. Jur., Vol. 11, page 609, and authorities 

cited therein.)- 

Generally speaking, it is well established in this 

State that "commissioners I oourts are courts of limited jurisdiction, in that their authority extends only to matters 

pertaining to the general welfare of their respective countie8 and that their power8 are only those expressly or impliedly conferred upon them by law 

tion and statutes of the state." (TEFJZ: ,b~~E"cli~t'",&i) 

We,have failed to find any authority that permit8 

the commissioners' court to expend county funds for the purpose heretofore mentioned. We do net think that a "monument 

or memorial" such as mentioned in your letter is a permanent 

improvement as contemplated by the Constitution or statutes 

of this State. 
- 

Honorable Wayne Lefevre, page 3 (o-5978) 

Therefore, in the absence of such authority, it is 

the opinion of this department that Clay County has no legal 

authority to expend money out of Its Permanent Improvement 

Fund or any other county fund for the purpose of erecting a 

monument or some form of memorial in honor of the citizens 

of said county who are in the Armed Services, although the 

proposed expenditure of said funds is a patriotic and commendable one. 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By /s/ Ardell Williams 

Ardell Williams 

Assistant. 

AW:db:sc 

APPROVED APR 2'7, 1944 

/B/ George P. Blackburn 

Acting ATTORNEY GENERAL OF TEXAS 

APPROVED 

Opinion 

Committee 

By BWB 

Chairman