E OBEY GENERAL OFTEXAS

Dear Sir: OpinionNo. 0-2699 Re: Commissioners'Courts - PaupersCemeteries.
Your request for opinion has been received and carefully consrderedby this department. We quote from your req.uert as follows: If T -9 it permis:;".ble for the Commissioners "r,l~~t of a count7 to levy a general property tax, the proceeds ofwhLch will be used inmaintenance of the public cemeteries of the county? "After searchingall of the authorltles, Lneluding your opinions, I have been unable to find any holdings eitherway on this question. Several cases do hold that county fundsmay be spent to bury paupers and inmaintatning secttons in a cemetary ,for

burial of paupers, but none touch the question of maintenance of cemeteries or taxation for that purpose. Not being able to ffnd any opinions on the subject I cannot brief it.
"Iwill appreciate It very much if you will hand me your opinion on the above question."
We quote from 11 Texas Jurisprudence,pages 563-4-5, as follows:

I, Counties,being component pasta of the ..,.I State, have no powers or duties except those which are clearly set forth and defined 1n the constitutionand statutes. The statuteshave clearly defined the powers, prescribed the duties, and Imposed the liabilities of the commissioners' courts, the medium throughwhrch the different counties act, and from those statutesmust come the authority vested In the counties.....Honorable Harry Schultz, page 2 o-2699

,!

.....Thecommissioners' court....magprovide for the supportand burial of paupers who are residents of the county.....

.....Commlssionersfcourts are courts of limited jurisdiction,In that their authority extends only to matters pertaining to the general welfare of their respective counties and that their powers are only those expressly or impliedlg conferredupon them by law, - that is, b$ the constitutionand statutes of the state..... Article 2351,Vernon's Annotated Texas Civil Statutes, reads in part as follows:

"Each commissioners court shall: ,t

...... "12. Provide for the burial of paupers. II

...... We quote from 32 Texas Jurisprudence,pages 612, 613, as follows:

"It is Incumbenton commissioners' courts also to provide for the burial of paupers, and it has been said that this is a duty which counties owe to every pauper regardless of whether or not he has been formallydeclared to be a pauper. But in order to fix the liability of a county for burial expenses,notice should be given to the proper authorities and their permlsslon obtained for the burial. It has been held that a county Is not liable for the coffins of those who died in a pesthouse while the State had charge of it under the quarantine laws....."
We have been unable to find any statutewhich would authorize a county to establisha "public cemetery"nor have we found any statutewhich would authorize a county to levy taxes to maintain such a cemetery.

However, it is the duty of the county to provide for the burial of paupers. The commissioners'court is chargedwith this duty and undoubtedly has a large amount of discretion in selecting the meana,and methods of carrging out such duty. Undoubtedly the commissioners' court would have the power to secure land for the county and establish there a cemetery or burying place forpaupers. If such a cemetery or burying ground was establishedby theHonorable Harry Schultz, page 3 o-2699

county for the purpose of burying gauoers the commissioners' court would have authority to expend county funds from the peneral fund of the oountg for reasonablemaintenance of such pauper cemetery.

It Is the opinion of this department that your question shouldbe answered In the negative, and it ia so answered. Very truly yours ATTORNEY GENERAL OF TEXAS
By s,&m. J. Fanning Wm. J. Fanning Assistant
WJF:AW:wc

APPROVED SEP 9, 1940 s/Gerald C. Mann ATTORNEYGENmAL OF TEXAS Approved Opinion CommitteeBy s/BWB Chalrman