OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

Honomble A. 9. Cole 

County Attorney 

Donley couaty 

Clarendon, Texas 

AUSTIN 

11 

Opinion Uo. O-6031 

ey County have as 

passed by the, 

onal dmsnlhPsnta, 

ust what to dor 

new laws pslrsed by the 

iasloaelYl’ court uoas fFom oau fwld to 

as no election 

titutioa). 

violatloa 

ssitxien ’ &are 

la by S.-B;-No. 

aad 39126 of 

Cl+ Statutes OS Texart 

-sQ?&~on 3. 

which was alloaafei 

Cai the State gasoline tax monuy 

to the oountlan aa a Fanwto 

Xarket road fund~be used by the Conrmis~iOnen’ Court 

to purchase the a-S&at-of-way for county roads wh%ch 

have not been daalgnatod or OKed by the Hlgbwy Dw 

partauntas aFaxmto Nnrket Road? 
Honorable A. T. Cole, page 2 

“QURSTIOR 4. A number of years ago at a special 

el4atlcm held Tor that purpose, the qualified votem of 

Donley County voted an sddltionnl fifteen oent tax on 

the hundred dollar valuatloa a8 a road malatenanw 

f'und (Art. 8, Beetion 9, Con8tltutfon) subreqwatly 

th18 tax vas omlttad from the l4vy for swarurl yearn 

by the Cam.lssioner~~ Court as bslng unnec488acrry. 

Can this additional fifteen cent Q&x nov be added to 

the le~'vlthout havlng aaother Rl6ctlonO" 

In response to aur request for adflltlonel inionmtloa 

in ngard to Gu48tlons 3 aad 4, you nplfed ln part as iolZw8t 

"In Se tember 1942 Donlsy couaty nwlv4d *OS&- 

thing over P lO,OOO.~ar a refund on bonds and varmat8, 

the prooeed8 of which had becnr 8pent ror bM.dgem ea 

roads that were af'terwards de8IgMted a8 a part Oil 

the State highway 8 at40 and t&mm over by the State; 

ulQ refund b&a&p ia cad la the 'lateral Rosd Aocount'. 

"Que8tion 3. Can the ,~awaty oomai88ionw~ us0 

thlr money to pumhaao road machinnty top the eonstruatlon and malntexunce of oeunty road8 en&for 

the yurcham of right-of-way for other county roads? 

“In the year 1907, at a specie1 slwztlon held 

for that purpoao, the quallilsd voter8 of Douley 

County voted a flf'teoa cent tat on the On* Hundred 

Dollars valuationas a readmalntenance tax, a8 pm- " 

vlded in Art. 8,. Sootloo 9, of the Ccuutltutl~.' 

Thin tax vim Ieviod and aolleatsd for about twenty 

years but for the part ton or tuelva yearn thla tax 

bss not been levied, the tovaty tcu rate being eighty 

oat8 or 1OBB. 

“Qsstloa 4. Caa the oaaul88Ionen~ court now 

add thla flitma cent tax, or a portion theroot, to 

the 1945 levy, pvklng the rats in exae88 ot eighty 

centa, without fimt submitting the ~quwtlon oi tha 

flfteen~ceat road aulntomnoe tax to thm quallflsd 

votsr8?? 

blo knou of no aw law pasasd by the last &gi8l6tUrO 

authorizing the ooonl88Ionemi 1 oourt to oontlnuo to tna8fer monle8 

from one fund to mothor vlthout UL rlootlon so long a 8 no l lectlon 

in requeeted. Prior to the~amendment 0r Artlolw 8, Zkotlon 9, ol 

the Con8tItution.of Texm, vhloh 18 hereInafter referred to, the 
-i 123 

Honorable A. 9. Cole, pags 3 

CO5dSSiOXXtMI' OoiWt crould not 161$$8lly tXUXlSf4r SnJ plo3M 

1 

iroa OIla 

fund to another. See Carroll ~6. Mlll.iaree, 202 9. W. 50 , by the 

supnma~ Court, also our apinions UQS. O-4763, o-5595, aad O-5422, 

copies OS vhlch am enclosed herewith. 

Artlale 8, Election 9 of the Constitution of Texas was 

amended at th4 general election on November, 7, 1944. Under this 

anendment~ com1l8sioner8~ courts are authorized to submit to the 

voter8 whether or not the munty taxer reS4rred to in sald,Article 

and Se&Ian of the Coa8tltutlon, that 1~. the twenty-Slve cents 

for OOU&y purposes, fifteea CSntS fQr Wad8 and brldgeo, fiit8a 

cents for juror, and twmty-five aents for pub110 improvements, 

or a total of eighty o4at8, may be ahanged by ,inoreaslng OF decnaoirrg the sama as prov+ded in aeid awndwnt. We band you 

heravlth copi% of PUP opinlcms nos. O-6278 and O-6427, vhich aaaetru4 said ainended Art1010 8, Seotloa 9 of the Cozmtltutlon Of 

Texas. 

The only penalties Ye lami of for a violation of the 

pXWflSioZl8 OS the &V nLatiV0 to the tZ'UI8fOF OS COmty i\mdS 

~from on4 fund to another without lavSul authority would be a xerawal frtm oSSloe, or eultr.on the bonds OS the mwbems of the 

ccam1ls81oners* aourt, is justified under t&o lav a5 set forth in 

the r0ii0mg: 

h'tiale 5970, Y.~h. c. s., pl'OVid@S il% WX't a8 fOll!XfBr 

‘All di8triot urd CrOU!lty 4bttOIViOy8, OOUaty 

jUt@B, 00n4118810n.r8, alerka OS th4 district and 

OOlUlty OOWtS and Sing1~ 014X'kS iI3 WUUtlOB Vhbl'4 

OUO cl.l'k diaOhsl'@B the duties Of district aad 

county alerk, oounty tnarunr, Sheriff, oounty 

BWVeyOC, (LSSeBBOP, OOlhOtOl-, aaacttabls, Mtth 

ad hide lnrpeator, justice of the per00 and all 

county offlaers now or hematter exlrtlng by authOrity(8ithW Of thQ COMtitUtiOtl OC l-8, ISBY b0 

removed Srom oSS%ce by the jud@i~ of the dlstrlat 

court for. lnaompe&enoy, offlolal aiBoonduat or be- 

'aolping lntoxlaeted by drlnklng lntoxlaatiag 

as a beverage, whether on duty or nott . . . 

pauorr 

b'tiCl4 5972 Of Said StitUt48 18 ~a8 fO11~81 

"By *lnocmpotenay~ a8 U8.d herein 18 meant 

gl’O8B i@lOlSUlOO Of OffiCtal dUtie8, OT 8X'OSS aanleSSnOB iIh the dlsaha~ Of them) 0r.M OffiOW 

may be found to be laaompetent uh4n, by rea8oII Of 

SOD30 8OriQUS phJ83.441 OP lwat51 dofoot. &lot OxiSting 

at the tirpe OS hiB .l.ctiOa, .he bar, beca~n unfit or 

1. 
124 

lionorsble A. P. Cole, mge 4 

uaabla to dl*oltaFga pawiI@tw end proper4 t&e &&tieS 

Of hiB OffiC%.' 

tit1016 5973 Of W&aid +StUt48 18 IS SpiiOVBl 1- 

"By ‘offiota ti8COtldU~t,’ 68 Used h%r%ln vlth 

nreren~e to aounty orrfcer8, is meant any mlawiul 

behavior ln reletion to the duties of hi8 oftice, 

til.rta in it8~ OhBmater~ Of My Offiaer intIWt9a 

la w maaner with the -8 tret1oI.i Of jurtice, or 

the %XeoutiokI Of the &MiS) aaB inabdea anj Vilful 

or corrupt Sellum, refusrl or negleat 0s an officer 

to perform cay duty enjoined on him by lau." 

SW a50 th% SOnOUIItg d%Ol8lOA5t 

74 S. W. (26) 146; St&k, vs. Jordan, 28 9. W. 

V%. o’mm% 

921, urlt 

dle1al8s%d; and COmUtt VS. State, 55 3. W. 160, wit dia. 

EliSS%d. 

It 18 pOSSibl% for the membem of the coPrPli88ioners' 

courts to be liable 6.n their biUl&S,~md th0 lY’d%S Or &W gWWalng such O%US%S Of &OtiOll (LX'% fully Set forth in our OPi.Atozl 

no. o-4715, a copy of vbioh la o~clos6d herewith. 

The OOUAty G~BSiOAWS do AOt Sh%X’% th0 TdS% g-ted 

00miy 0rricidLs by senate Bill no. 123, aatemmg hrtialea 3891, 

3902, M4 3912% Of ths &~Vi848 civil sWUt%8 Of %a& we htIUd 

~~uh~ewlth copies of our Op'pioM SOS. O-6666 end O-&8& vhlch 

Said oplalaa Ro. O-666 %I.80 de.818 vith Howe Bill NO. 

84, &h %Sd%lXdS Artlole 2350 end pWWld%S for en lAama84 in the 

8alarles 0s county O~i8SiOAWS. -we haAd you hemtlth our opinnion MO. 0-6622,whloh 8~180 aon8truea House Bill go. 84. 

In oameatian with %UOh Utir]l tIlOlYla8%8, hOWeV4r;yoUr 

att,en&n 18 dlreated to the fact, as set forth ia said opinio31 

Ho. O-6666, that the ootmtp budget must bm enmaded before ruoh 

inCI’OaB~8, OP q Of t&D, MIl b gXWkt%d. WS alSO hand YOU herewith copies of the Opi.lli~S therek, reSerr%d to deeling vlth the 

BmeMmeat Q? the aounty budget, to wit, nor. O-5189 aad 0-5053-A. 

hrtlole 6674&2 Of v%17k011’8 &UkOkt%d ciVi3 stitUt48 18 

b PBFt a8 fOiiOW8~ 

“All roads Whlah prior to Juwary 2, l$il, had 

not b4OOrae r prrt Of th% 8 St4E Of St6t% l?48ignrt.%d ” 

mghV%~S, SOI? OOJQ%AieAa4 L this Aat am aalled 

'lat*nlroadr'. 

.~_ .,'. ,T'. 
125 

Rmowble A. T. Cole, pa@ 5 

IA our Opinlo~ No. O-3606, a defirrition OS "lateral 

:ouds" similar to that above set out vas being aoaaldemd %nd 

the Sollwlng hoXdlng, vhlah v4 here ndopt, km8 mad81 / 

"It is our opinion th%t the l%t%rel ror;dS to vbich 

the Aot nrers c%n be nothing @iore then such road8 

as constitute a part of the aounty mad agatea as 

cantradlatinpluiahsd rm the state HQhvay System; 

thwefon, v4 think the fund% al1ocsted to the cmtie8 for the U84 oa Lsterel ro%ds Under the proriSiOXiS of th28 Act vould be r48triOt.d to the u80 011 

r'mds coAstltutlng a prt 0r the aowity SyStelU end 

OV4r Which the COUllty OOB&88iOAW8' COUPt ha8 jUl'- 

i8diOtiOll. 

.Artlals 6674q-7, subdwl8iol3 (h) 0s said statute,' mad% 

i.33 ?Bi-t, 88 SO11wSZ 

!$&I Septeaber 1st OS %aCh y%%* aster the Boluvl 

A~B paid-off and dlsaharged all ellglble obligations 

matur$ng~duH.nigthe precedfnf,fZ8culyerr,to&3ther 

i:th the int%I'%St olX SUCh obllg%tloas aad the Sinllng SuAa l'l3~UiraElCQtS accruing thezmn Out of. the 

County and Road District Iii&?%y Fund, %ny surpltu 

.nm~lalng lnsald fund ov%rand'aboveThr%e i8lXlloa 

($3,000,000.00f DW.ara ah%11 be ret r5ide aud ondlted by the.'&ate Tmamanr to th% rsspectlve fuuda 

h%reln%Ster u&mod as foUw8: one-half(&) of rsld 

SUrph8 ShaubO tMUkferr4d t0 theR&t%Rlghv%y 

pund, and one-half (l/2} %h%ll be oredlted to ro, aaaount to be~known a% the *Iaterel Road Account* to 

be dirtrOuted and expended as hereinafter provided. 

"A% SOOXl aB practla%ble %ft%P th%'pI!LSS%&J Of 

this Act ap4~befo~y) the I&era1 Reed Account la allocated to the countle8, th% Boerd shell determine 

the %mount eauh county and eachdef'ined Kiad dirtrlct has p%ld %iaa% January 1, 1933, oader the proVtSiOM OS ChsptOr 13, Acts OS the Ttlird Called %38- 

slan of the 42nd ugiStitlW%, as em%nded, tward it8 

debt retvlae upon bands vhlch at the time of pwamnt 

v4re e-b14 to psrticlpete in the County %nd Road 

Dlattiat Iilghvay Fund,,and l hell desluct from the 

amount~peld by Such County or defined road dlstriot 

say and all %dV%UC%k?Mit8 med% by the Board to meh 

oaunty or defined m&d district in adjUBtil3& r4- 

runding, or prepaying the eligible obligation8 OS 

such county or defined m%d dletrlct, cad after m%klngsuohdeduatlozm, tha Rmrd shllamdlt theLstela1 

Road Amount of %ach county Or dollnod m?%d dlattiut 

vlth the net Ml%nc% contributed by suoh county or 

road dlstrlot tward the mtlr%wmt of said eligible 
I 

1 

126 

flonomblo A. T.-Cole, Puge 6 
tlonorebla A. T. Cole, Page 7 

by s%oh aov.&y or rwd distriot prior to January 

2, 1939, the p~oosadds of vNch vem aatmlly expez?& 

ad ;a tha ooaetruutiou or fuproveumat of leteral~ oountg 

roada, nmy ba used by tho oountg under dLrootion op 

the C~orionara Court for bny one or all of the fol- 1 

loving purposesr (a) for the affqu&aftlan of r&&-ofvayu foraouutyl&te~l mads snd fc~? the paywnt of 

g~;~;;l 

7 

et&ma taoimed themfor pricm-80 January 

b) far tb0 oowtrwtio?l OP fQlprovemsnt of 

e&r&y lsteral roedag (4) PW the purpose of supple+ 

nmnting Stands appropriated by the U&ad States Cmrqmimt for WaSas Prcgrwe Adm%tiatmtfcn highvap ~o*strwtien,Qad auuhothergmnttn 4fPmleralFunds es my be 

nrsde evailsble to the oouaties 4f thL8 atate fW'aounty 

laterel rwd oonstruoffonf end (d) tortbs~ptupsee of' 

ooopertatiag vlth the State ZU.ghmy Departmat end the 

Fedsral~G4verment fn the oermtm&iou Pi Sgm-tomarket.mads. Provided thQtvhenwaahSisnd8 era wad, 

for the ooaetmmtlon~ar inrpraversrat of oounty latoral,~ 

mudu, suah aoaotrmttcm or ieproMmsot ehall be c&e 

txldqr the $UpervZSl4n or a ooaipqnt oogfIb36r. 

%Wtsr awh allooetioza he6 tmea'ririide to &J 

serrdrcll 0ouutLtas Lo the stete the Boiwd shall Ln writ- 

%ng notMy the ChaJsPlan 4S the C5iesloaera C4urtoO 

” eatoh oounty of the amount vhfah has bseo credited to 

thQt oouuty. After reoaivfng said notlna, tba Cmi8- 

aiowmCourt 8h51f,vtthitlrrfxtY (60) da-, notWy the 

Beard OS the msmner in wbioh Lt h8e axeraised its qtion 

as to the o&a or awe apeolflad usma & said m4aey p$+rmitted undor,thls Aot. _ ',.~ . .' 

Yuah ta4nep.ahall,be applied pro-rstri to the 

payment of the dobt eervfoe req&ments of all issues 

OF l&tare1 mad itrdoWm3neus oi the oouaty md all Iaoludod deSinm3 road dfatrfete, U/t&a proportfoa that 

the debt fisrvioe roqutmaeata ofpwiah laaua beam to 

fiba 8ggmgate debt/osrPioe rt?qtilreateuts of SU issues 

for that year. When anY 1ma6 of obflgationa whioh vi11 

mcaiw aid uud8r th%a 884ti4n i8 alY?e8dg listed vLth 

the B4ard 4PCounty end DUUziot Road Indebtedneae, tha 

Boeti ohe~laradtt the UmOurit sppllanble to'%aid Lesue 

to the aooount ot,safd ia8Ua in the Stats Tret?IhWY. AS 

to ell othoo laswa of obligations, vhloh will. xuuoltle 

old urder this subne4tlon (h), the ComaLaaianera Court 
Sonorebls A. T. Cole, Page i3 

7 

of the rp84lflo oounties effeoted sh8ll h8vu tha 

right, if so desired, to utilize ths fclo~litiea 4f 

the State Bosrd of GcWuty.and DiatrLat Raad Indebtudawe ia paying the amounts,4f prinstp81 end interest 

on aid Um18s subutoutially in the mmnsr that payments 8~8 effcratsd as to auoh eligible obligations. 

"In the ev& ~that the Sunds io ~eoeived by tha 

oounty from the Loteml,Rcrad Amount are in ozumas cf 

the amount required to meet t@e pa+%aaipal-mud interest 

of its olatufing reed be obltgatlons for-ths next Slsosl year, the Cmmissloasra S&u& my elcwt to UBD sllch 

exaess money alloaatsd to it f%w the Ister6l Roed.Aooount:-, and in suoh sv!mt, it ahell Ilottfy,.lnwrltlng, 

the sefd B48rd,.of its eleutlorr to tpoks use 4f said 

money. ~3Jhemllpo1~, aaSd Board bh8llraaft8sLd bialsnoe 

to bu utilized far such purpose to the 04&&y Trwsumr 

of such aounfip, said noaey to bs dsposLted by tho County 

Trsa8uraria8ooo~anaevithlari eti the s8me 8hallbs 

utilized by tW oounty, ectiog: through the Cmimissioziem~ 

Ctmrt, for th8 bonstrurrtion of lerter8t wnkds. E8oh 

The eotwl oost of awh aid la supervtsion 

ah8llb8 I;lld by tha wunty a# 8Ohat?gs eg8inet.its 

pr4jeet." '~ 

Artlo3.s 667kp&j M sald,stutut8, made a8 follavar 

"It shall be unl8wSul for say 04unty J 

any County Cotfanlssl4ne~,,vhilo aotlng in hi 

oapaoity oc otherwi8e, to use any norwy out 

7 oSLZi1 

of the 

L8teral RoadAooountSorprnypurposoextrepttho pmpo8es enuwrated la this Aot. If eng bounty Judge OT 

aogCountyC~ssfonarshall~ovfngrJrexpsnd,or?uoe, 

or vote Sor the us8 oil or agree to sxpsnd or use any 

, 8~ 0r lp0~y aaorulng to t-any 00uatg ia thio etata r.r0i8 

the Letor Road Aaoount, for auy purpore mt 8uthorlwd 

by this A4t, or ah.811 knowingly xmks any Se188 stet8rmnt 

oo~otiagthtb qxpenditum 4f~anyau4hm4ney, h8sholl 

bo deemod guilty of a fslong, Sad upon oonviotloa sh811 

be puulahed by oonmwment ia la30 Mate Penltsntiary 

for not less then tvo (2) yusrs n4r more thml flM (5) 

years." 

. _ 
Ronorable A. T. Cole, pago $9 

Ok oplnlon Ro. O-3537 cont&ns the follovln~ holding, 

which ve here adopt: 

’ “9bhy Eutchfusan Couuty legsllg expend moneya 

derived thruugh ssid H. B. 688, nov held In its 

Lateral Road Fund for (a) removlag the old floor 

of a bridge, purcbnalng oaterlals for a nev floor, 

and conatructiag (L aew floor in this br~ia&e$ and 

(b) for mterlala and labor in m&sing repairs to 

such bridge In addition, to a nev floor? * 

%a advise as followsr 

: :“ti ths e&y cane of AFMWMXS County v. :ColmanPu1tcm Paeture Ccmpany, 191 S. w. 553, it MS had 

that the Conetitutfm, Article 3, Seation 52, 8% 

amended in 1903, authorlziug cmmtles to Issue bonds 

for road construction purpoeee, empovered such~oounties to build necsasaxy bridges-as a part ai suoh 

road, and it has becozm settled lav that bridges are 

an essential part of any road. Therefore. it is our 

ophiou that the funds allocated to the county through 

ths lateral Road Account OS the BoamLaf County and 

Mstrict Road Ijldebteduess are available for the purposes enumerated in pow question. ~, 

“Follovlng the aam line of reasoulug,’ ve ~thlnk 

the county would be fully authoriaed to u8e auoh 

moneys for the purpose of acpulrimg r-t-of-my to 

roads forming a part of the Couztp Lateral Road Syateu.’ 

O-2778; 

We also here adopt the follovlng from our opinion No.. 

‘Art. 6741, Vernon’s Annotated Civil Statutes, 

ppovlderi I 

**The commisaloners court may make and enforce 

all reasonable and noaeasary rulea and orders for 

the vorklng tmd repalrlng of publla roads, and to 

utlllze the labor to be wed and ~~onsy expended 

thereon, not Za confllot with the laws of this State. 

Said court m!~y purchase or hire all necessary road 

machinery, tools or team, and hire ouch labor as may 

be needed in addition to the labor required of citizens to build or repa%r the roada. ( 

.- 

. . 
_. . 1130 j 

Honorable A. 4. cola, page 10 

“lie quote~froa Tex. Jur., Vol. 21, p. 630, as 

follova: 

“‘Subjeot to any local liv, commlaalcinera~ co&a 

are Invested vlth the paver and chargod vlth the duty 

or cresting and malntataing edequate roads. They are 

comanded to lay out and eatabllsh roada vhen necesa-7. These vorda xean “mike, create or found peruanently” -- that la to say, they tw’e eaqmv8Z’ed to 

do all such acts as may be necaaaary to +natruct 

permanent roads. They are further dlrocted to “exeralse general control over all roads, hlghvaya, 

ferries and bridges in their counties. ’ Accord3.nglg, 

vhare a statute appllaable to hlghvaya merely ampovera 

~hhnxulsaioners9 courts to exeroiso their povars .in a 

particular vay, I$ vllZ be uonatmed aa being aubordinate to the genem31 povor of control, and not mpndatory. Sikxllarly~ the doctrine of implied pavers enablos coaaslaalonera~ courts ‘to do all that la neceassrlly incidental to their declared pavers of road 

improvement and regulation. The lltalta of their 

povera, hovever, are reaohed vhen they exceed what 

may fairly be implied. ., 

“‘Just aa in ‘inattcra involving the eatabllahment 

of a hlghvay, the admlnistlrstlva povera of ccnmlasloner?r~ 

courts are exercisable SCOOrd&3 to their dlswetlon . 

vlth which the courts reMin frtm interfering except 

upon a clear shoving of a b use. l l l I 

. ‘. 

“&mater v. &opee, 202 9. W. 1039, afilmed 2i7 S. Y. 

373. .’ 

“It vi11 ba noted that.~psragraph II. of Art. 6674s~7, 

su;)m, apaalilcally provldea.that the noneya allocated 

to each county fron the lataral.rwd account shall be 

wed by said aounty first for pay&g the priacIpaly Interest and slnlslng fund z?aqulrarmrnts matwIng during 

the fiscal ‘year for vhich euch money vaa allooated to 

such oounty on bonds, varmints, aad ,othar,legal obllgatlona farmed prior to January 2, 1939. As stated In 

the statute, it vaa the Intention of the *glalature to 

daslgznte and set apart sufficient money to pay 0fr and 

discharge said outstand- obllgatlons Incurred SOP 

right-of-wep acquisition. It la furthar provided that 

funds remalnlng in the lnteral road fund of any oounty 

after the payuent of said right-of-vay obligation may 
-. 

honorable A. T. Cole, page 11 

be used by the county, under the direction of the 

comdsaionera~ oourt for any on0 or all of the purposes as sqt out In the statute. Two of the purpoaes for vhich ths wing Sund tuey bo expended 

as provided In the, atztute Is SOP the acquisition 

of rIghta-of-vay for county lateral roads and for 

the mgmsnt of legal obLigatIona Incurred therefor 

prior to January 2, 1939, and for t&19 constructIon 

or inprovement of county laterf31 roads. 

%hen the cOm&.esioners~ court of (I county 

elect$ to use the ctoney allocated to it Sron the/. 

lateral road account for the aonatmctlon OF IEP 

provement of oounty latenrrl roads, lt~ Is our opiuIon that the COurt my exercise all implled~powera 

that Is necessarily iacldmtal to their declared 

power of conatructlng or improving af county lateral 

roads. .: ThereSorer, you are respectS’uUy advised that 

It Is the opinion OS this departmon$&hat the cow 

21lszb~srs’ court may use the funds reclainiq in the 

lateral road Anna of a county to purch%ae road EJEP 

chinery for the maintenance of lateral mada vhen 

such machinery Is necessary SOP the maintenance, 

construction OP Improvement of the county lateral ~’ 

roEda.” 

It la our opinion, therefore, that ym queatlon No. 3 

should be, and it Is hereby, asnwered in the aSSImnatfve. 

Article 8, ZiectIon 9 of the Constitution of Texas authorizes the Ccannisslonersg Court to levy varloua ta%es baaed 

Upon the One Hundred Dollars valuation, to vlt, AOt mom than 

254 for county purposes, not exceeding 156 for roads and bridges, 

not exceeding 154 to pay jurors, and not exceeding 25$ for publla tiprovementa, makl.r& a total .oS AOt more i&m 806 for such 

~~%&a 

Said Artlole and Section further provide that the 

may author&o an additional amount of ad ValOmm 

taxes t0 be levied and oollocted for the further malntsaance OS 

the public roads, provided, that a msjorlty of tho qualified 

acting voters of the oounty voting at en eleotlon to be held 

for that purpose shall vote such tax, not to excoed 154 on the 

one Hundred Dollars valuation of the property subject to taxation 

ln such county. 

Artio1o 2352; V. A. c. 9. authorizes each 

the taxes above referred to vhIch go to make up the 

,~,~ 

. . 

and all of 

total OS so+ 

: : 
-- 

Uonorsble A. T. Cole, pag8 12 

.Yi x32 

m the One %mired Dollara valuation, as above set out. In 

adition, It wmtal~a the SollovL~g provlslonsr 

“They my levy an additlonel tax for road purposss not to exceed 1% on the One Zfuudred Dollars 

valuntlon of property subject to taxation, under 

the tiltatlona and in the masmez- provided for in 

Article 8, 38otiOA 9 OS the CoAatitUtIOA ti in 

pursuance of the Uvs rel8tIng thtmeto.m ‘., 

It Is evidently this additional 1% that vas approved 

?y the voters of Donleg County IA 1907. The Saot that the CommfmiionersI Court had not 'levied or collected this tax for the 

past ten or twelve yeam doer, not , in our opinloa, aSSect its 

Validity or pmN%nt Ssid COUrt from Aov leVybIg and OOllcCting 

said tsx for the current -and ennulng yeara. We do not think 

said Court would be authorlzed~to levy-pad colleot such tax 

for past gears2 therefor@, your fourth question la,ansvered iA 

the aSSIrn!atlve. 

; IA coAn8otioA vlth our aAaV~2 to Question Ito.‘l, aAd 

In further clarlflcatlon of the rules~of ISV governing the hmdllng 

of said SuAds after they b8ve been re-alloosted 88 provided for IA 

;:rtlcla 8, Section 9 of the CoAatitutioAcS Texas, aa meAded, you 

areadvlaed as Sollouar ,’ .. : 

‘When a cauntJ~‘votea to xw-allocate Its tax mtd vlthln 

tine 804 lImlt, it Is still IAhIbfted SrOm traAsSeming mOAey Srcm 

any one of the Sour constltutlonel funda, that ia, General Fund, 

Road and Bridges Pu~d,.Jury Rrnd and Permment Improvement Fund, a8 

so re-allooatad, to Amy other fund. Likevise, the money co1locted 

undor the speolal 154 'tax for roads and bridges may not be trensfamed to any other f'uxd. IA other lords, vIaen a tax la levied for 

n particular purpose, It ruay not be dlverted or used for another purPOSO. 

Trusting that this aatlaf’actorily 8nsvera yOur Inquiry, 

m-3 remain, 

m/JCP 

Enclosure-11 

._ 

Vary truly pours, 

ATTORRMGE3iEML OF TEXAS