THE A-lTORNEY GENERAL 

OF TEXAS 

Honorable D. F. Witherspoon 

County Attorney 

Maverick County 

Eagle Pass, Texas 

Dear Sir: Opinion NO. o-6636 

Re: Assessment, levying and collection 

of taxes for maintenance of County 

Hospital. 

Your request for opinion has been received and carefully considered by this department. We quote from your request 

as follows: 

"Mavetiick~ County has a population of 10,070 

inhabitants according to the 1940~Federal Census. 

The assessed valuation Is less than 10,000,000 

according to the last preceding approved of taxtual 

valuation of such county. 

"On November 25th, 1944, there was voted 

and carpled a bona issue for the building ana 

equipping a county hospital in the sum of $150,000. 

"1 . Please state me your opinlor, unber 

Article 4478, under paragraph 3, whether OP not a 

special election or any special legislative act 

Is necessary before the Commissioners Court, .~ 

would be authorized to assess, levy and collect 

taxes to provide for funds for the tilnt~enance 

of said hospital. 

"2 . Where the' County's maxlnarm constltutlonal amount of 0.80$ Is already~being assessed. 

'!Does the Commissioners Court have authority 

to levy and collect taxes for the maintenance of said 

hospital over and above the constitutional amount of 

0.80#, if so the maximum amount that may be+assessed 

levied and'collected therefor." 

Article 4478, Vernon's Annotated Texas Civil Statutes, 

reads as follows: 
Hon. D. F. Witherspoon, page 2 o-6636 

"The commissioners court of any county 

shall have power to establish a county hospital 

and to enlarge any existing hospitals for the' 

care and treatment of persons suffering from any 

Illness, disease or injury, subject"to the provisions of this chapter: At intervals of not 

less than twelve months,~~ten per centof the 

qualtfled propertg.tax paying voters of a county 

may petitlon such court to provide for the establishing or enlarging of a county hospital, in" 

which event said court within the time designated 

In such petition shall submit to such voters at 

a special or regular election the proposition of 

issuing bonds in such aggregate amount as may be 

deslgnated In said petition for the establishing 

or enlarging of such ho.spital. Whenever any such 

proposition shall receive a majority of the votes 

of the qualified property tax payers voting at 

such election, said commissioners court shall 

establish and maintain such hospital and shall 

have the following powers: 

"1 * To purchase and lease real property 

thereof, or acquire such real property, and easements therein, by condemnation proceedings. 

"2 D To purchase or erect all necessary 

buildings, make all necessary Improvements and 

repairs and alter any existing bulldings, for 

the use of said hospital. The plans for such 

erection, alteration, or repair shall first be 

approved by the State Realth'Officer, If his approval is requested by the said commissioners 

court. 

“3 o To cause to be assessed, levied a& 

collected, such taxes upon the real and personal 

property owned In the county as It shall deem 

necessary to provide the funds for the maintenance 

thereof, and for all other necessary expenditures 

therefor. 

"4 " TO issue county bonds to provide funds 

for the establishing, enlarging and equlpplng of 

sala hospital and. for all other necessary permanent 

improvements In connection therewith; to do all 

other things that may be required by law in order 

to render sala bonds valid. 

“5 0 .To appoint a board of managers for 

said hospital. 
Hon. D. G. Wltherspoon, page 3 o-6636 

"6 0 To accept and hold in trust for the 

county, any grant or devise of land, or any gFft 

or bequest of money or other personal property 

or any donation to be applied, principal or income or both, for the benefit of said hospital, 

and apply the same in accordance with the terms 

of the gift. Acts 1913 p. 71." 

The case of Seydler v. Border, 115 S.W. (2) 702, 

writ of errorrefused, holds Article 4478, supra, to be"'valld 

and constitutional in authorizing the establishment 0f.a county 

hospital. As a.necessary component part of the rFght and 

power to establish the hospital, the right was also given to 

the Commlssloners' Court to levy taxes for the maintenance 

thereof. The validity of such provision would doubtless follow 

the valialty of the statue authorizing the construction of the 

hospital. 

ArtFcle 8, Section 9, of our State Constitution, as 

amended by election November 7, 1944, reads as follows: 

"The State tax on property excpmive 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 (35) cents 

on the one hundred dollars valuation; and no county, 

city or town shall levy more than twenty-five (25) 

cents for city or county purposes, and not exceeding 

fifteen (15) cents for roads and bridges, and not 

exceeding fifteen (l! 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 25, 1883; and for the erection of public buildings, streets, sewers, waterworks and other permanent Improvements, not to ex-.,. 

ceecl twenty-five (25) cents on the one hundred 

dollars valuation, in any one year, ana except as 

is in this Constitution otherwise provided; provided, however, that the Commissioners Court in any 

county may re-allocate the foregoing county taxes 

by changing the rates provld'ed for any of the foregoing purposes by either increasing or decreasing 

the same, but in no event shall the total of said 

foregoing county taxes exceed eighty (80) cents on 

the one hundred dollars valuation, in any one year; 

provided further, that before the.said Commissioners 

Court may make such reallocations and changes in 

sala county taxes that the same~ shall be submi.tted 

to the qualified property tax paying voters of such 

county at a general or special election, and shall 
Hon. D. F. Witherspoon, page 4 o-6636 

be approved by a ,majorlty of the quallfled property 

tax paying voters, voting in such election; and, 

provided further, that if and when such re-allocatlons and changes In the aforesaid county tax& have 

been approved by the quallfled property tax paying 

Voters of any county, as hti??ein pFovided, stich.reallob&ttlons~ and changesshall rein&in in~force afia 

effect for a period of-six (6).gears--from the date 1 

of the electIon tit--whi&'the &ime.shall be tipprov-M, 

unless the same again shall have be& chaiiged-'by a 

majority vote of the qualified property tax paging 

Voters of such county, voting on the-proposltiofi, 

after submlsslon'by the CommlsslonPrs Court at~a 

general or~'specla1 election for that purpose; iind 

the Legislature may also authorize an additional 

annual aa valorem tax to,~.be levied and callected for 

the further malritenance of the public roads; proviaed, that a majority of the qualified prop@rt,y tax 

paging voters of the county voting at an electlon 

to be held for that Furpose shall vote such tax, not 

to exceed~flfteen (15) cents on the one hundred " 

dollars valuation of the property subject tb taXation in such county. And the.leglslature may p&as 

local laws for the maintenance of the public roads 

and hlghways,;without the loc.al notice Mqulred for 

special or~local laws. Thls,sect~lon shall not be 

construed as a limitation of~powers delegated to 

: counties, cities or towns by any other section or 

.sections of this Constltutlon." 

Opinion No. O-300 of this department holds, among 

other things, that the levy of a tax for county purposes wouldK 

Include the levy of a tax to maintain a county hospital'but that 

under Arti'cle 8, Section 9 of the Tbxas Constitution that no tax 

could be levied for the maintenance of a county hospital which 

would have the effect of swelling the levy for general purposes 

to exceed the 25 cent constitutional limit. This opinion was 

written prior to the 1944 constitutional amendment, supra. 

You are respectfully aavFsea that it is the opinion of 

this department: 

1. AssumFng under the facts ,stated in your letter 

that a valsa election has been .had, it, is our opinion that the 

Commissioners Court of Maverick County now has authority to 

assess; levy and collect taxes for the maintenance of'the county 

hoseltal. See opinion No. O-300 of this depgrtment, a copy of 

whldb is enclbsed herewith. However, this tax‘~wiI.1 be for county 

purpos& land cannot swell ttie county purpose tax-'above the con-' 

stitutlonal limit as hereinafter more fully explained. 
. 

Honorable D. F. Witherspoon, page 5 o-6636 

2. You do not state in your letter the amount of 

the tax levy for county purposes of Maverick County. It could 

not exceed 25 cents on the one hundred dolIar valuation unless 

same was properly re-allocated by the m&cd set out in Article 

8, Section 9 of our State Constitution, as amended, supra,' 

wlthln the 80# total constitutional limitation:. Youdo state, 

however; that the county's maxlmum constitutional amount of 

%O+is already being assessed and~under such statement, itls 

clear that no other taxes above said const'ltutloiial limit can 

be assessed, levled or collected for'the malntenance.of the 

county hospital. Your second question is therefore answered in 

the negative. 

Yours very truly 

ATTORNEY GENERAL OF TEXAS 

By s/'WmJ. Fanning 

Wm. J."Fanning 

Assistant 

WJF:bt:wc 

APPROVED JUN 12, 1945 

s/Carlos C. Ashley 

FIRST ASSISTANT 

ATTORNEY GENWAL 

Approved Opinion Committee By s/BwB Chairman