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

**AUSTIN**

Ur. 1. Predeoki CountyAuditor CaloeetonCountp 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 busHr. I. Predeckl,April 4, 1939, Page 2

no power to transfermoney from ?ne fund to to expend for one purpose, tax money raised for anotherpurpose. The immediatepurpose 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 taxationfor 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, CarrollYS. 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- .lnglanguage:

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.iandothereIn authorired,:nnd,

t&on, deolaredlyfor those @everal purposw Or OhS68i Oi purpo888,l'e8p6OtiYdybut'thnt 18 not all; the ultirate aad prastiealand obviousde8tgn and POrmO and:le@ 8f'fMt is to inhibitexoe~+re tupendlturesior any suoh purposeor olM8 Of ptup~Se8. Br WOessary iaplloatlonsaid protlaions of **Seetlon 9**  of Artiale 8 **were** deeigned, not norely to liait the tax rate for oertaln thereindesignatedpurposes,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

pertlcularpurpose, as needed thereror,aod not t0 any other pur~mwi car' use WbntnOever. :'hose conetitutional

provialonscontrol,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 (nowArtiole 704f3) of the Reviaad Civil S,atutes.when properly construedand 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 8lasae8OS 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 01188miled potgo88 ahall **b8** 8~Z&d, U BaOdti, far,thepmy~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:~

2ThaL8glslatura8hall ham no ~inmmr to anthorlte any aounw oily, torn Or other polibioaloorpora&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 olation or 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

provisionacy county,any politico1 subdlvlsion of a county,any umber o? adjoining counties,0; any polltlaalsubdirislonor the state, or any defined dlstrlctnow or Cereafterto be describedand dc?lned within tke state of Texas, and which may or may ixotinclude, towns,villagesor municlpal,~orporatioze, upon a vote of a two third8mijorlty 0:' the rr-sldent

property taxpayersvoting thereonwho are qualltled **eleotors** of ewh. dlcitrlot

or terrltow to be a??aoted thereby, in **.abdition** to all other **d8bt8, w**  **i88ua bonds**  Or OthUifise18rd its Or8dit it'anj aaount not to exo00d 0a840twth or the 

### a888880 od valuationor the real property o? 8uoh dietriotor tarritor)r, 

### l xoopt that the total bonded lndobtedne8e o? any oity or tow 8hdl n8tu 6x8884 the lImlt8 lmpo88d **by other**  **po** Yi8fOU8 Of thi8 cOtt8titUtiOtl, Wd 18Vy 8lld oolleotmoh 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, drainageor narl(latlon, or in aid therae?.
"(0) The oonetruotlon, ERintenanoeand, opnrstfona? 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 ebcea8xl-. 2. Predecki,'%pril 4, 1939, rage b

of SO,OCO InhnSitaots, flccordlag

to the last Yriited states ceasus,my in their discretion, order sa electionto determine the propriety of a bond **is3ue** to provide for the aoastruatloa sm3 xalateaksce

of causeways,

viaducts,bridges end approac\;es

cross 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 axpoaamoneya 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 exIutlngUW.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 M1T48tOJlC&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 ralntoeaaoeof s bridge iroa.Oalre8ton Ialan to Bolirar Psninsula,In aompllsnaewad 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**