OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Bon. Earlon %oGee 

county Auditor 

Hays County 

San Karooa, Texas 

Dear Sir: 

park.,,-,, - 

Thb will eoknowl 

Meroh fM, 1940, in wbleh 

ment on the queetlons th 

ary to here set out the 

rhloh ere aa rallowei 

0r your 1eYtter of 

inion 0r thfa hparfwa doom it lie0488- 

0r YCW htt0r, 

ln*tpnlm yoarr 

14m than cum 

hata suoh e levy b44n 

ty now lerlee e aixtern aeixt permentar aa authorlrtd by Artlol,e E3519, 

8 or the Gonetitution. Ae county Auditor or Bays 

County, may I legally approve warrants authorieed by 

the Gommisefoner8 Court to be drawn on ea,id permanent 

improvement rund kn payment or lmprovom*nte on aafa 

aounty perkPw 

686 
Hon. Earion MoQtle, Page 2 

krtiole 6078, and Seotions 1 snd 2 of Article 

dOale, of the Revised Civil Statutes of Texas are pertinent 

to the instant inquiry. They are:, 

Art. 6078. Vach conaniaslonera court is 

authorized to levy and oolleot. e tax not to exosed rive cents on each glil0 of assessed valuation of the oouuty icr the Purohtse and lmprovement of lend8 ror use as county parka nhlah 

shall aonsIet ot not more than one hundred aores, 

ana shall not exceed more than four In any one 

county. Eo suoh tax shall be levied an8 oolleoted until the proposition is submitted to and ratiriea bpthe property tax-paying voters oft the 

county at a general or epeolel eleotion eelled 

,$or that purpose, “provided, a two-third6 majority 

of the property texpaying’votere,oi suoh oounty, 

at an election ~hela ,for ,suah purpose &all deteritine .Bn favor of 8ald tax. xi said oourt desire0 

to establish two or more of such oounty parks 

they ,&all looate them in widely separated portions 0r the county. Said court shall have full power 

ana control over say end all, such ,parks and may levy , 

and,colleot aa asnual tax suf~faieut in their judgsent to properly kaintefn suah perks and ‘build and 

oonstruot pavilions and suoh other balldjngu as they 

nap deem necessary, lay out had open driveways aad walks, 

pave the sane or any part thereor, set out treea and 

shrubbery, oonetruat ditohes or lakes, and make suoh 

other im~rovementr as they may deem proper. SUOh 

parks shall’, remain apen for .the rree use of the public uuder suah reaaonable~rulee and regulations as 

said court xay presaribs. 

Art. 6081% Sear 1. *That any oouaty or any 

lnaorporated~eity 0r thla State, either inaependentlg cs in aooperation with eaoh other, OY with the 

Texae State PsrksBoard, may aaqulre by gift or 

purchase or by eondemuatioll prooeedings, lands to 

be uaed ror publio parks end playSrounds, suoh lands 

to be situated in any locality in this State and in 

any siaea traota deemed suitable by the governing 

body of the oity or oouaty acquiring same; provided, 

however, that lauds to be aoquired by enj suoh aity 

or oounty for eaid purposes may be, In the disor~etion 
688. 

Hon. warion Ecme, Page 3 

of the ~oremin~ body ther@of, situated within 

the State, either within or without the boundary 

limits of such city, but withlh the boundary 

15mita of said county and within the limits of 

seld county wherein said alty lice or is situsted. 

*Sec. 2. To pay for land6 for park purpo806, 

an inoorporeted city and/or Mmnty lhey issue bonds, 

and sap le9y a tax not exosedlng !Xfen (10) Cents 

on the One Hundred Dollars ($100) valuation of 

taxable property in such olty and/or aounty to 

pay the interest and provide a sinking fund to . 

retire suoh bond6, the lssuanae or such bonde, 

and the oollectlon of tax86 in payment thereof 

to be in amordanae with the prorl6ione of Clzapter 1, Title 22, Revised Girl1 Statute6 of lRS$, 

uorerning the Iseuance of bond6 .by cities, town6, 

md/or oountie6 In this State; thi.6 Section .eholl 

be oosmtrued to authorire the lery%ng oi eaid 

tax 'not eXCW#ding Ten (10) Cent8 on the On8 Hundred Dollar6 ($100) of valuation notwithstanding 

ths provisIon af A?ticle 6080 of the Revised 

Civil Statute6 ot 1925.e 

T48 quote from Team ~urisprud8nc8, vol. 11, paS8 

609, as tollover 

*The Cbmititution prc6Orib86 the maxim66 

rate of taxes for general purpoeea, for road6 

and pridg8w, ior juries, and for permanent improvemento, l'88y8Oti9ely. The monies arising 

ircsetaxea levied and collectsd for each of the 

e6II68mt8d pUrpO6e8 are oon6titutional f1~1d6; 

and the OomIdB6iOn6r6’ OOUrt ha6 no power t0 

transfer money from one’ fund to another or to 

expend, for one purpose, tax aaonep raised obsten6ibly ror another purpose. 

*The immediate purpose of the provision is' 

to limit the eaount oi tar86 that 663~ be rairred 

for these se9eral,purpo6es, re6pectively; but it 

is also deBigned to inhibit exaesaiva expenditure6 

for any suoh purpose, and,to raguix-6 th8t any and 

all monies raised byltaxahon f;or any purpose 

ahall be applied to that partioular purpose and 

to no other.9 
689 

Eon. Marion KoGe6, Page 4 

The ahOVa qimtation fmna Tens6 Jurfaprudenos is 

supported by the oaeea of' Commi66ioners* Court oi Renderson 

County va. Burke, 282 SW 948 Ault va. Hill County, 112 SW 

339; Seotion 9, Artiols 8 ot the State COu6titUtiOn) and 

Carroll va. Wllliama, 202 SW 504. 

It is a ~811 6ettl8d prineipl6 ,of l6w that a county 

6Ukb it8 CO6Eii681O~r6' OOWt ha8 IlO parer8 Or duties 8Xl%8pt 

thoae whioh an 018early set forth 6nd defiolsd In the COn6titution and pertinent rttituterr. Ifiu &xmtJ '16. RaPlilton, 

278 8W 292; Edwards Countf v6. Jennings, 33 SI SBS, and oaser 

therein oit8d too numaroua ?or rbpetltlon herein. 

‘Phe above quoted 6t6tutrs ptovid8'th8 lGCLan6r aad 

method by whioh crountiee laoy s6tabli6h 6nd finan bounty 

parka, either indsp8ndently or in aooperatfon with the olti66. 

It ia 6 wall X-8OQ@Xed prinoiple of I6w tht~@&s6 the 

Iagtalature pFs66rib88 a definite, oertainwt&:$Sxaa mthod 

of prooedurctor a oltp or oot;ntr to folLow iu ths sr6oution 

crf its govsrnmmtal funotionr othsr mthod.6 6r8 by implioation 

of 16w 6rolud8d. 

ct. 1. 

Foat8r v6. City 6f Waoo, 2113 SW 1104 (sup. 

ft IS, th6refor6, 01tr i3006iaer?a apbi~n th6t 6 

0oluei:~lliO116T0* Ooutt dO68 not ha+8 aizthotitj~S@ &kw expenditures rr06i ths p6raan6nt lntprovem8nt fund for the putpoe of 

improving oountp park6, tn the abawe of 6 ooap~lanss with 

one of the abovr quot6d artlolea. SiILOc,mith6T of thee8 

statutes w8m eoa&li8d with, it nutux&ll~ iol~.ons th6t you 

o~annot legally approve th6 warrants 6uthorie6d by the ocwtmisBionarn* oourt to be drawn on 66td pemaaeut iAprom%risnt 

fund in paymmt ai th8 ooata of the eanteraplstcld iPproveaent8. 

BY 

7& 

LfLloyd Anastrowz 

k66i6tSUlt 

APPRCVECAPR 27, 1940 

mJJ--++J 

ATTORNEY GKNERAL Ol? TEXAS