OF~=ICE OF THE A~-~oRNEV GENERAL OF TE 

AUSTIN 

Ur. 1. Predeoki 

County Auditor 

Caloeeton Countp 

Galveston, Texas 

88mpaoat put. of th8 8tat8, 

8 uoopt t&os*,whl8h 8r8 0188rly 

II the aoartltuttoa a!& 8taUtM. 

13 4eflnea tha Qmor8, #PeIarfbal 

ed the zkblllDie8 of t&o -ions1T SW, Tax. Jur. Vol. 11, 

seat&on 9, Art1010 0 OS the Ten9 Ooastltutlon +- 

preseribedthe mmx%uuaret~aC tens for gafimlptlrpomcr, 

far roads and bridges, for' Jnrfo8, end for persra8nt !aprovaent6, rsopeotlrely. The 0el!alHioa#u* c-t bus 
Hr. I. Predeckl, April 4, 1939, Page 2 

no power to transfer money from ?ne fund to 

to expend for one purpose, tax money raised 

for another purpose. The immediate purpose 

rlslon is to limit the amount of taxes that 

another or 

ostensibly 

Of the pronmy be 

raised for these aeveral,purpoees, reapectlvely; but It 

la also designed to Inhibit excessive expenditures ror 

any such purpose, and to require that an? and all moneys 

raised by taxation for any purpose shall be applied to 

that particular purpose and to no other. Ault ~8. Hill 

Couuty, 116 SW 559, COnuulsalonera' court or FIendereon 

County ~8. Burk, 862 SU 94, Carroll YS. WiXllame, eO8' 

8u 604. Tex. Jr. Vol. 11, pseei.609. 

The supreme OQurt or 'Toni I8 the be80 or 

carrollre. Wll.ll8ms. 808 811 SO& aupra, osod the roll- 

.lng language: 

weotion 9 of Artlole 8 of olu 'iato 

cOn6tltutlon,lahlb~ta myand alltran&rr 

OS tax aon8y rrom on6 ta anothbr Of~.MY8ml 

.classea af.iando thereIn authorired,:nnd, 

t&on, deolaredly for those @everal purposw 

Or OhS68i Oi purpo888, l'e8p6OtiYdy but'thnt 

18 not all; the ultirate aad prastiealand 

obvious de8tgn and POrmO and:le@ 8f'fMt 

is to inhibit exoe~+re tupendltures ior any 

suoh purpose or olM8 Of ptup~Se8. Br WOessary iaplloatlon said protlaions of Seetlon 

9 of Artiale 8 were deeigned, not norely to 

liait the tax rate for oertaln therein designated purposes, but to require that anj 

and all money raised by taxation for any suoh 

purpose shall be app!l+l, faithfully, to that. 
lb. I. Fredeoki, April 5, 1939, Page 3 

pertlcular purpose, as needed thereror, aod 

not t0 any other pur~mwi car' use WbntnOever. 

:'hose conetitutional provialons control, not 

only t2a raisin?, but aleo the npplioatlon, 

or roll auoh funda; and auoh is t'e legal 

effeat of Article 2242, (nave Artiolo 2352) and 

Article 7357 (now Artiole 704f3) of the Reviaad 

Civil S,atutes. when properly construed and 

apglled. True, the Constitution doea not say, 

in so many words, that aoney raised by the 

oounty, alty or tow, br tanlion fOr on. 8tWh 

pUl3088 8haU neYer b8 8qbUhhd tOr UIy other 

purposes, not 8~ea for u&her oi the tlvo 

~8IIO~~.8l8S8Oi Of pclrpo8W +OfiUd Ud 8p 

it8 ~si!l and 08rkin m 8lld .x81@ 

8rreet. The v8ry d/ilaltlon o? Mm80 mvaral 

8lasae8 OS pwpo8as, aad .th8 doolaratioa of 

l UtbOTi~ to tar th8 -18 aW8fOF, rMQMtiYOly, 00~pled,a8th~ -8, inO8Oh iM%#.W8, 

with the x.iaitatlOll Oi th. tax r8t8 $-.th8t 

o&88, wt hare’baen pedlaatad ttpon the 

exp8otatIon end I&ant that;88 a Dtt8r. of 

OOJRSOII hOIiO8tY ad iair 68aib& fuIROIL8Y 

t8kua froatho p8oplo oatemlb~ for 0118 8miled potgo88 ahall b8 8~Z&d, U BaOdti, 

far,the pmy~80 8lom.U wll mu the tu 

rat8 fOE that ~tiOUlU 01888, in w 006 

yesir, 8hall not e~a80&'th8 pruarlbad UXiW.*. 

8OOtiOD sf?i Or &ti818 s Of #8 at8t8 o~~tit~- 

tlon reads.88 iollare:~ 

2Tha L8glslatura 8hall ham no ~inmmr 

to anthorlte any aounw oily, torn Or 

other polibioal oorpora&m or mb-dIvl8Ioa 

of the 8tate to lend its ore&It or to grants 

pub110 money or thfng of value fn arid Of, 

or to any lndlvldnal, l %8o o la tioor n aorporatlon rhatsosier; or to beooae a etookholder 

in suoh oorpooratlon, assoEI~tion or oompcury; 

provided, however, tJmt under 1egialatiFe 
!a-. I . W&de&l, April 4, 1930, Page 4 

provision acy county, any politico1 subdlvlsion of a county, any umber o? adjoining 

counties, 0; any polltlaal subdirislon or 

the state, or any defined dlstrlct now or 

Cereafter to be described and dc?lned within 

tke state of Texas, and which may or may ixot include, towns, villages or municlpal,~orporatioze, upon a vote of a two third8 mijorlty 

0:' the rr-sldent property taxpayers voting 

thereon who are qualltled eleotors of ewh. 

dlcitrlot or terrltow to be a??aoted thereby, 

in .abdition to all other d8bt8, w i88ua 

bonds Or OthUifise 18rd its Or8dit it'anj 

aaount not to exo00d 0a840twth or the a888880 

od valuation or the real property o? 8uoh 

dietriot or tarritor)r, l xoopt that the total 

bonded lndobtedne8e o? any oity or tow 8hdl 

n8tu 6x8884 the lImlt8 lmpo88d by other poYi8fOU8 Of thi8 cOtt8titUtiOtl, Wd 18Vy 8lld 

oolleot moh tat88 to w the f!ttOZ88t thet8- 

on and prOrid a 8lnklng fund fOr th8 rsd8m?- 

tioa thereof, a8 the Legislature MY authoritsi end In suoh wmnu~ 88 it say authorlu 

thei 8~8, for the iollowlng purposes to-wltr 

O(a) The Iapiommeat of rlreri; ereek8, 

and etreema to prereat ot8rfbua and to 

permit o? narigatlon'thereof or Lri3etIon 

thereof, or In aid o? 8uoh pkU&OIeB~ 

."(b) The aon8truotiOn and 8*itItell~O8 

O? pool8, laker, resavoir8, dam8 aanala 

~tUiWtUW~~?OTth8 gPrpo8*& ilTi@hUl, 

drainage or narl(latlon, or in aid therae?. 

"(0) The oonetruotlon, ERintenanoe and, 

opnrstfon a? meoadaaiaed, aratelmd or peted 

roada and turnpikea, or la aid thereof." 

Article 788, Revlee CiYil Stitutes, pOvid4M 

that: . 

The county oommlselonarr* court o? 

cay county having a population in ebcea8 
xl-. 2. Predecki,'%pril 4, 1939, rage b 

of SO,OCO InhnSitaots, flccordlag to the last 

Yriited states ceasus, my in their discretion, 

order sa election to determine the propriety 

of a bond is3ue to provide for the aoastruatloa 

sm3 xalateaksce of causeways, viaducts, bridges 

end approac\;escross any river and bottoms 

within the llmlto of suah county, lrrespeative 

Of C>J’ !WliOipal bOiXld4ri66.” Se6 the oese of 

Aromas County VS. Colema-Fultoa Fastma co., 

191 3' SSS. 

Vle+re Infarmldby the comptrqlleR'8offloa 

thatCaln8t4nCwntyh48a popnlafI4aoi64,401iqhablt4nt8‘aaoordIng to the lad Tatbra1 04a8u8, tbmfore, comlngdthln the population brook&a met iorth 

In th4 aboro quoted StatIlk. 

In lI4u Of the &Jr. lng allth6rltIo~,~Jou are 

ron*8tfully llrI*oa that it 8 the opInIon o? thla mt 

r 

partaent.that Oalmdon county ry axpoaa moneya from 

the rO4d W bridg4 fWId Of the OOUU~ iOr pMI&arf 

6xpensss In aonnootlon with the construotion of a brib&a 

Or tlUUl4l frOm G41V48tOll 1814Bd t0 BOliYOT ~UiBOUhk 

if ouab ftlIid8 are 4~4ilab&, btit th4t GdVe6ton CoPntJ 

dowoothave the authority to expend taxlW48derS~~ 

by Yirtuo or exIutlng UW.frml84 of t?m other fun68 

or the aounty ior the pmlldauy sxpon880 la 4amaotion 

wit& the oOn8traotlod or l brI6g@ or tame1 irc#r C@lv~Mi08 

umng t4E4liruP4nbaule 

9 

You or4 forthor 8dTl44d that it ls oar opinion 

that the Cmtnty C4nm18#Ion4rBr OOUZt Of M1T48tOJl C&mlt$ 

MY, Gil their dlsoretloa 014~ M eleotioa to dot-e 

the propriety of a bend h8 to provide ia the oona%ruo* 

tioa and ralntoeaaoe of s bridge iroa.Oalre8ton Ialan to 

Bolirar Psninsula, In aompllsnae wad under the provlalam 

of Chapt4r 4, Tit14 8Z of the Rsvi846 CIrIl Stat-WA 

‘i’Z!USting that tb43%X?rugOing 4USW4rS faur Inau*, ‘14 remain 

. 

VOW tl’t.!l~ 3rOurS