TISDZA~TORNEY GENERAL 

OFTEXAS 

AU~TIXU. T- 78711 

February 17. 1975 

The Honorable Tom Hanna 

Criminal District Attorney 

P. 0. Box 2553 

Beaumont, Texas 77704 

Opinion No. H- 530 

Re: May special funds be 

transferred into a county’s 

general fund under article 8, 

section 9 of’.the Texas Constitution and used for other purposes? 

Dear Mr. Hanna: 

You have requested our opinion concerning the transfer of county 

funds from the Road and Bridge Tax Fund and the Farm to Market and 

Lateral Tax Fund to the General Fund and the use of these funds for 

purposes other than bridges and roads. 

The Road and Bridge Fund is’provided for in article 8. section 9 

of the Texas Constitution, which also establishes the general fund, the 

permanent improvement fund, and the jury fund. The use of these four 

fund’s was formerly limited to the purposes reflected in their titles, and 

the transfer of money from one fund to another prohibited. Carroll v. 

Williams, 202 S. W. 504 (Tex. Sup. 1918). 

However, the 1967 revision of section 9 provides that “[a]ny county 

may put all tax money collected by the county into one general fund. without 

regard to the purpose or source of each tax. ” This language has been held 

to overrule the holding of Carroll v. Williams, supr(~. and to allow money 

from the Road and Bridge Fund to be transferred to the General Fund and 

expended for purposes other than roads and bridges. Lewis v. Nacogdoches 

County, 461 S. W. 2d 514 (Tex. Civ. App. --Tyler 1970, no writ); Attorney 

General Opinion H-194 (1974). 

p. 2390 
The Honorable Tom Hanna page 2 (H-530) 

The Farm to Market Lateral Tax Fund is established in article 8, 

section l-a of the Texas Constitution and article 7048a, V. T. C. S. S&2- 

tion l-a limits the use of the revenue so obtained to “construction and 

maintenance of Farm to Market Roads or Flood Control . . . ” and repayment of tax donations from the state. 

The 1967 amendment to section 9 of article 8 provides that “[a]ny 

county may put all tax money collected by the county into one general 

fund, without regard to the purpose or source of each tax.” While this 

language could be interpreted to apply to section l-a funds, the Texas 

Legislative Council analyzed the amendment as applying to only the four 

non-voted tax levies contained in section 9. Texas Legislative Council, “6 

Proposed Constitutional Amendments Analyzed, (1967) .” In addition, 

this was the construction presented to the public prior io adoption. Consequently, we believe the language of section 9 applies only to the four 

funds provided for in that section. 

Since section I-a was revised in 1973 and the limitations on the use 

of the revenues reenacted, it is our opinion that the reasoning of Carroll v. 

Williams, s* remains applicable to section l-a. Thus, it is our opinion. 

that revenues in the Farm to Market Lateral Tax Fund may not be transferred to the General Fund and may not be expended for any purpose other 

t~hhan those provided in section l-a. 

SUMMARY 

Revenues in the Road and Bridge Fund may 

be transferred to the General Fund and expended 

for any lawful purpose. 

Revenues in the Farm to Market Lateral Tax 

Fund may not be transferred to the General Fund 

and may be expended only for those purposes provided in article 8, section l-a of the Texas Constitution. 

Attorney General of Texas 

p. 2391 
t * 

The Honorable Tom Hanna page 3 (H-530) 

APPROVED: 

DAVID M. KENDALL, First Assistant 

Opinion Committee 

p. 2392