OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

fion. H. c. \oilmon 

county Alat or 

oroy county 

I)ampa, T6xaU 

the gemml ae8um.p 

ens, mJor apalru 

mamnt partltlonr, 

lro to hea)ing md 

yrt0ar, roaring, 

erg68 agatnut thh 

Iqrorement ?un48. !fFe a8w that thi8 Dl-0. 

htbitian would al.80 b8 qpli88bl8 to nfri&ardlon or 

building. 

oth8r equipment not 6 part 0r ths 

un4erroore4 date 10 an error) 
Hon. R. c. wuwn, Peg8 a 

‘mm14 paymnt of 

on tho oourthouae be 8 

thir fuod?" 

~ZWI~WM~OZ intWtIIO8 

proper ohsrge l g in8t 

15 tbi8 a9:5%a5 Te &rs 5Ot &tempting t0 pl88 

upon or 8et out all th8 l xpon8s8 that lpag pmpsrl~ be 

pi4 rrom the penmn85t Improvemnt run4 or those expen888 *hiOh arrmot be pal4 from suah fund. We are only 

ana8ring your tp00iri0 queetlon aontained la your inWrY. HoweTq, In oompllanee rltb your requert we am 

enoloeing aopier or our opintonr Hoe. O-1649, 0-1069, 

o-108&3, O-98, O-37, O-1810 and o-499, regarding Ollpelme8 

whIeh mey or uey not be properly paid frora the penwiaent 

lnpravment tuna. 

Xi the tnolost4 aopite of the abGv6 titntioned 

opInio5s sn4 this opI5Inn 40 n6t answer sny opaalflo 

qwstlona you have 15 mind, we ulll be glad to render 

an opinion on any epeaiflo question you desire to dlmat 

to this department. 

Section 9 or ArtIole 8 or the Texa8 c&aatitutIon 

reads a8 rOliOU8t 

“i’h0 Stat8 tU On p?Opt~TtY, UOhIUiVO Of 

the tex Issae888ry to pay the public debt, end 

of the texe8 prcwlded for the bemilt of the 

pub110 rree sohools, 8h4ll rievtr exoeed thirtytire aentt on the on8 huzklred dollars ~aluation; a54 A0 6OUAtt, aity or tarn 8hAll levy 

more them tweafipfire oeat8 rm elty or county 

puxpauer, an4 not 8xas8alng rirtttttn oente r0r 

roads aad brldge8, ad not exaeealng rfrteen 

aents to pay furoru, on the one hundred 4010 

larr ralustlon, exoept tortht payntnt of debt8 

inaurred prior to the adoption of the eme&ea& 

Septembtr w&h, l&335; a54 r0r the sreatlon 0r 

pub110 buIld:ngr, streets, dtWOBr8, water work8 

and other permanent improYemnt8, sot to exaeed 

twenty-rive oentr on the one hundred &Alar8 

TalUktiO5, i5 any one yttr, tIId tXOtp% a8 It 

in this Conetitutioa otherwlw prgvided; sod 

tha Lsglslaturs may also authorize an addltlona% annual ed valoren tax to be leritd aad aolleotea ror the rurther mslntenanoe of the public 
Boa. R. C. WIllon, Pace S 

road8~ prOYid8d, thOt 0 MjOritY Or th0 prUlirle4 prop8rty tax-payl8~ voter8 oi the oountr 

toting nt an l laetlo8 to ba held r0r thet purpore rball tote rush tax, wt to l xo8e4 firteen aeatr on th8 on8 hundred ~ollut valU8tIOn 

Or tb p?OpUty 8!lbjtOt tO tUwOA iA 8U8h 

0wAty. JUta, th8 hgi8iatUre MY ~88 lOOa 

laws ror tht 8dntennnae or the pub110 2Wd8 

and hlghwa 8, 

rot 8ptoIa I 

without the lOOal Aotiae rtquirtd 

or loos1 lan8.' 

The above qUot8b provlalon or tht conrtitutlon 

pre8aribed tht raaxlmm rate 0r tax*8 ror gtwral pufpo888, 

for roe48 and bridee8, rot juror8, and for pemanent improvaaenta, respectively, Tht aonitt mooruing rrox ttxat 

levied a54 00116ate4 rot raoh or tht enuxentea purpores 

are 0056titUtiOMl rWd8; 42id th0 OOti88105eT8 OOUTt ha8 

no power or authorIt to tre58fer xonet b%op! one fuad to 

anothsr 0: to expand r0r one ~qorra tax wionef raised 080 

eentibly r0r another purp088. 

Tht lmtdiate purpore ot the above mmtloatd 

pX%Vl8lOA or tht Constitution 18 to lmt the m0uAt 0r 

taxer that MJ bt raised for the88 8ever81 pUrpoae8, rtapeotlvelyt but It I8 tlto intenatd to Inhibit l xaesrlve 

txpeadlturea rot a57 ruoh pur&o8e, an4 to require that 

any aa all mocaltt ralted b7 taxation ror t partloolar 

purpote shell be IQplIed to thnt purpote and to no other. 

Ault 18. Hal.8 Cowty, 116 SW 3591 Eondemon County vt. 

Nrke, &W 88 94. 

Th6 oa8e 0r Carroll ~8. Wllllamr, s?oa SW 504, 

hol48,amoA.g othtr thlAg8, that the CcA8tltuticn oontemplait08 that, a8 a matter or ocmnon honesty and rair dealinit,, tax mone7 takw rrtm the people 08ttntIbl7 ror 0~8 

pUrpOtt shall be OXpoAdOd ior that pUrrO8a alone, l 8 well 

as the tu rata, ror that particular alats, thall not exosed tht presarlbed max5.m~. 

Tn view of the lbregolag authorltler, 70~ are 

respeatruu7 advised that it 18 the oplnlon or th18 da- 
Boa. R. C. Wllwn, Pa60 4 

p4rtntnt that the p8pmnt o? prenlo8 ror 1~ura1~* on 

the oourthoime o&mot be Imall paid STCQ the PemaaeILt 

tiprot08ient ana. The pagmsnt of prwIua8 ror la8uranoe 

oa a oourthouse would be an expenditure ror a gewral 

purpose of the county ad, ther8fcue. 8uoh expenditure 

8hOUld bt paid out of the QtRtln1 fund. 

True:lng that the fOrtgOIAg itilf aA8wer8 your 

iaqupf, W8 remflIA 

AW:AW