**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 pslrsedby 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 alloaafeiCai 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-wayfor 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 PlO,OOO.~ar a refund on bonds and varmat8, the prooeed8 of which had becnr 8pent ror bM.dgem ea roads that were af'terwardsde8IgMted a8 a part Oil the State highway 8 at40 and t&mm over by the State; ulQ 

### refundb&a&p iacad 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 

### forother county 

### roads?

“In the year 1907, at a specie1 slwztlon held for that purpoao, the quallilsd voter8 of Douley County voted a flf'teoacent 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 

### inexae88oteighty centa, without fimt submitting the~quwtlon oi tha flfteen~ceat road aulntomnoe tax to thm quallflsd votsr8??
bloknou 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 a8no llectlon 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 crouldnot 161$$8lly tXUXlSf4rSnJ plo3M 1 iroa OIla fund to another. See Carroll ~6. Mlll.iaree, 202 9. W. 

### 50 , by the supnma~ Court, also 

### ourapinionsUQS.O-4763,o-5595,aad O-5422, copies 

### OSvhlch am enclosed 

### herewith.

Artlale 

### 8, Election9 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 

### whetheror 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 

### forpub110 improvements, 

### ora total of eighty o4at8, may be 

### ahanged by ,inoreaslng OF de

### cnaoirrg

the 

### samaas 

### prov+ded inaeidawndwnt. 

### Webandyou heravlth copi% 

### ofPUPopinlcms nos.O-6278and 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 pXWflSioZl8OS the &V nLatiV0 to 

### thetZ'UI8fOFOS COmty 

### i\mdS ~fromon4 fund to another without 

### lavSulauthority **would be**  **a xe**  rawal frtm 

### oSSloe,or

### eultr.on thebondsOSthemwbems 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@Sil%WX't a8 fOll!XfBr


### ‘Alldi8triot urd CrOU!lty 4bttOIViOy8,

OOUaty jUt@B, 00n4118810n.r8, alerka OS th4 district and OOlUltyOOWtS and Sing1~ 014X'kSiI3WUUtlOB Vhbl'4 OUO cl.l'kdiaOhsl'@B 

### theduties 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, ISBYb0 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~a8fO11~81
"By *lnocmpotenay~ a8 U8.d herein 18 meant gl’O8B i@lOlSUlOOOf OffiCtal dUtie8, OT 8X'OSSaanleSSnOB iIhthe dlsaha~ Of them) 0r.M OffiOW may be found to be 

### laaompetent uh4n, by rea8oIIOf SOD308OriQUS phJ83.441OP **lwat51 dofoot.**  &lotOxiSting at the tirpeOS **hiB** .l.ctiOa, 

### .he bar, beca~nunfit or

1.

## 124

lionorsble**A.** P. Cole, mge 4

uaabla to dl*oltaFgapawiI@tw end proper4 t&e &&tieS Of hiB **OffiC%.'** 

### tit10165973 **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.rtain it8~OhBmater~ Of My Offiaer intIWt9a la w 

### maanerwith the **-8** tret1oI.i **Of jurtice,**  **or** the %XeoutiokIOf 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.


### It18pOSSibl% 

### forthe**membem**

### of the coPrPli88ioners' 

### courtsto

### be liable 

### 6.n theirbiUl&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.80de.818vith Howe Bill NO. 84, &h %Sd%lXdSArtlole 2350 end pWWld%S for en **lAama84** in the 8alarles 0s county O~i8SiOAWS. 

### -wehaAdyouhemtlth ouropinnion MO. 0-6622,whloh 8~180aon8truea 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 

### theootmtp budget must 

### bmenmaded before ruoh **inCI ’** **OaB~8,** OP q Of t&D, MIl b gXWkt%d. WS alSO hand YOU herewith copies of the Opi.lli~Stherek, 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~



### “Allroads 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



### IAourOpinlo~

No.O-3606,

adefirrition

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;dSto 

### vbich the Aot nrers c%n be nothing @iorethen 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 prori**SiOXiS** of th28 Act vould be r48triOt.d to the u80 011 r'mds coAstltutlng a prt **0r** the aowity SyStelUend OV4r Which the COUlltyOOB&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'%StolXSUCh obllg%tloas aad the **Sinl** lng 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 ondlt

### edby 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 

### eauhcountyandeachdef'ined Kiad**dir** trlct has p%ld %iaa% 

### January1, 1933, oader the pro**VtSiOM** OS ChsptOr 13, Acts OS the TtlirdCalled **%38-** slan of the 

### 42ndugiStitlW%, 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 IilghvayFund,,and l hell **desluct**from the amount~peld by Such County or defined road dlstriot say and all %dV%UC%k?Mit8med% 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 

### RoadAmount of %ach 

### countyOr 

### dollnodm?%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 

## 6tlonoreblaA. T. Cole, Page 7

by s%oh aov.&y or rwd distriot **prior** to January 2, 1939, the p~oosaddsof 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 

### lovingpurposesr (a)for 

### the

### affqu&aftlan ofr&&-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 fQlprovemsntof 

### e&r&y lsteral roedag (4) PW the purpose of supple+ nmnting Standsappropriated by the 

### U&ad States Cmrqmimt for WaSas Prcgrwe 

### Adm%tiatmtfcn highvap 

### ~o*strwtien,Qad 

### auuhothergmnttn 4fPmleralFunds es my be nrsdeevailsble to the oouaties 4f thL8 atate fW'aounty laterel 

### rwd oonstruoffonf end (d) tortbs~ptupsee of' ooopertatiagvlth 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 allooetiozahe6 tmea'ririide to &J serrdrcll



### 0ouutLtas

Lo the stete the Boiwd shall 

### Lnwrit- %ng notMy the ChaJsPlan 4S the C5iesloaera C4urtoO ”eatohoounty 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 

### Lth8e 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-rstrito 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 fisrvioeroqutmaeata ofpwiah laaua beam to fiba8ggmgate 

### debt/osrPioe rt?qtilreateuts

ofSU issues for that **year. When** anY 1ma6 of obflgationa whioh vi11 mcaiw aid uud8r th%a 884ti4n i8 alY?e8dglisted 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** pay

### ments8~8effcratsd

astoauoheligible obligations.

"In the ev& ~thatthe Sunds io ~eoeived by tha oounty from the Loteml,Rcrad **Amount** are in ozumas cf the amount 

### required tomeett@epa+%aaipal-mud interest of its olatufingreed 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 eleutlorrto tpoksuse 4f said 

### money.~3Jhemllpo1~,

aaSdBoardbh8llraaft8sLd 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 bonstrurrtionof lerter8twnkds. E8oh

The **eotwl oost**  of awh aid la supervtsion ah8llb8 I;lldby tha wunty a# 8Ohat?gs eg8inet.its pr4jeet." '~ 

### Artlo3.s

667kp&j M sald,stutut8, 

### made a8follavar

"It shall be unl8wSul 

### forsay 04unty J any County Cotfanlssl4ne~,,vhilo aotlng in hi 

### oapaoity

ocotherwi8e,

touseanynorwyout 7 oSLZi1 

### ofthe L8teralRoadAooountSorprnypurposoextrepttho pmpo8es enuwrated la this Aot. If eng bounty Judge OT aogCountyC~ssfonarshall~ovfngrJrexpsnd,or?uoe, or vote Sor the us8 

### oilor 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.811knowingly 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-3537cont&ns the follovln~ holding, which ve here adopt:

’“9bhy Eutchfusan Couuty 

### legsllgexpendmoneya derivedthruugh

ssidH. B. 

### 688,

### novheldInits Lateral Road Fund 

### for (a) removlag the old floor of a bridge, purcbnalng oaterlals for a nev floor, 

### andconatructiag 

### (L

aewfloorinthisbr~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

### buildnecsasaxy 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 

### thslateral Road Account OS the BoamLaf County and Mstrict 

### RoadIjldebteduessare 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 

### adoptthe follovlng from our opinion No..

‘Art. 6741, 

### Vernon’sAnnotated Civil Statutes, ppovlderi

I
**The commisaloners court may make and enforce 

### allreasonable

andnoaeasary

rulea**and** 

### orders**for** the vorklng tmd repalrlng of publla roads, 

### andto utlllzethe labor to be wed and ~~onsyexpended thereon, 

### not Za confllot with the laws of this State. Said court m!~ypurchase **or** 

### hireall **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

“liequote~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, 

### theytw’e eaqmv8Z’edto 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 

### bridgesin their counties. ’ Accord3.nglg, vhare 

### a statute appllaable to hlghvaya merely ampovera ~hhnxulsaioners9courts to exeroiso their povars .ina 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

### doall that la neceassrlly incidental 

### totheir 

### declared pavers of road improvement and regulation. The lltaltaof their povera, hovever, are reaohed vhen they exceed what may fairly be implied. .,
“‘Just aa in ‘inattcra involving the eatabllahment of a hlghvay, the admlnistlrstlvapovera of ccnmlasloner?r~ courts are exercisable SCOOrd&3 to their dlswetlon . vlth which the courts reMin frtm interfering except upon a **clear** shoving of abuse. l l lI

. ‘. “&mater v. &opee, 202 9. W. 1039, afilmed 2i7 S. Y. 373. .’

“It vi11 ba noted that.~psragraphII.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 slnlslngfund z?aqulrarmrnts matwIng during the fiscal ‘year**for** vhich euch money vaa allooated to such oounty on bonds, varmints, aad ,othar,legalobllgatlona 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 

### saidoutstand- 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-.

honorableA. 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 tueybo 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 laterf31roads.
%hen the cOm&.esioners~ court of (Icounty elect$ to use the ctoneyallocated to it Sron the/. lateral road account for the aonatmctlon OF IEP provement of oounty latenrrlroads, 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 

### varlouata%esbaaed 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 .oSAOt 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 thepublic 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+ : :--

UonorsbleA. 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 ZfuudredDollars 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

### votersof Donleg County IA 1907. The Saot that the CommfmiionersI Court had not 'leviedor 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** -andennulng **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 theaSSIrn!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 ;:rtlcla8, Section 9 of the CoAatitutioAcS Texas, aa meAded, you areadvlaed as Sollouar ,’ .. :

‘When a cauntJ~‘votea to xw-allocate Its tax mtd vlthln tine804 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 trens

### famed to any other f'uxd. IA other lords, 

### vIaen a taxla levied for
n

### particular

purpose, It ruaynot be dlverted 

### orused for another purPOSO. Trusting that this aatlaf’actorily**8nsvera** yOur Inquiry, m-3remain,

m/JCP Enclosure-11 ._ Vary truly pours,
ATTORRMGE3iEML OF **TEXAS**