December 13, 1957 

Honorable Robert S. Calvert Opinion No. WW-311 

Comptroller of Public Accounts 

Capitol Station Re: The authority of the CompAustin 11, Texas troller of Public Accounts, 

under the Constitution of 

Texas, Art. VII, Sec. 17, 

as adopted in 1947 and 1956, 

to authorize remittances to 

certain colleges of money received by the State after 

December 31, 1957, from taxes 

theretofore levied by the 

1947 amendment, when such remittances are not to be applied on notes or bonds issued 

Dear Mr. Calvert: pursuant to such amendment. 

Your letter requesting our opinion presents the following 

question: 

"With respect to Section 17 of,Article VII, 

added as an amendment to the Constitution of 

Texas on August 23, 1947, will it be proper 

for the Comptroller of Public Accounts to 

authorize remittances to the governing boards 

of the colleges named therein of money received by the State after December 31, 1957, 

from taxes levied during the initial ten-year 

period ending on said date, when such remittances are not to be applied on notes or bonds 

issued pursuant to such amendment to the Constitution?" 

Your letter also states: 

"The experience of this office indicates that 

over 60% of the money from taxes levied by the 
Honorable Robert S. Calvert, page #2 (WW-311) 

original amendment for the year 1957 will 

not reach the State Treasury until after 

December 31, 1957. In addition, for several 

years after December 31, 1957, the close of 

the initial ten-year period, money from 

taxes levied during that period, but which 

were not timely paid and became delinquent, 

will come into the Treasury." 

Section 17 of Article VII was added to the Constitution of 

Texas on August 23, 1947; for convenience it will be designated as the "1947 Amendment." A subsequent amendment was 

adopted on November 6, 1956; it will be designated as the 

"1956 Amendment." 

The 1947 Amendment authorized the issuance of bonds or notes 

by the governing boards of certain named colleges "for the 

purpose of acquiring, constructing and initially equipping 

buildings, or other permanent improvements at the . . . 

institutions . . .)I, such bonds or notes to be secured by the 

pledge of a special State ad valorem tax on property of Five 

(5o) Cents on the one hundred dollars valuation as specifically allocated in the amendment on a percentage basis to the 

respective colleges. 

Subsequently, an opinion of this Department (A.G. Op. No-V-799, 

1949, citing A.G. Op. No-V-798, 1949) construinq only the 1947 

Amendment, concluded as follows: 

"The proceeds of the Five (5$) Cents tax 

levied by Section 17 of Article VII, Constitution of Texas, may not be withdrawn 

from the State Treasury for any purpose 

other than payment of principal and interest upon bonds or notes authorized to be 

issued under such constitutional provision." 

But the 1947 Amendment will be superseded or repealed on January 1, 1958, by the express language of the 1956 Amendment and 

thereafter authority for the issuance of bonds and notes under 

the 1947 Amendment will be non-existent. Nevertheless, the 1956 

Amendment expressly preserves the "allocation of the revenue" 
. - 

Honorable Robert S. Calvert, page #3 (WW-311) 

made by the 1947 Amendment and specifies that such allotment 

is not to be affected "in any way" by the provisions of the 

1956 Amendment. 

The allocation of funds in the 1947 Amendment begins in the 

following language: 

"Funds raised from said Five (Se) Cents tax 

levy for the ten (10) year period beginning 

January 1, 1948, are hereby allocated to the 

following instituzns of higher learning, 

and in tbe.following proportions to wit: 

. . . U (Emphasis added) 

There follows a list of the institutions and the percentage 

of the total tax collections "hereby allocated" to each. 

The 1956 Amendment provides: 

"This amendment shall be self-enacting: 

provided, however, it shall not become 

operative or effective upon its adoption 

so as to supersede or repeal the former 

provisions of this Section, but shall 

become so operative and effexve on 

Januaryx, -, 1958. . . - . , nor shallthe 

provisions of this amendment affect in 

any way the prior allocation of the Evenue for the ten-year period beginning 

January 1, 1948, as heretofore authorized 

by (the 1947 Amendment)." (Emphasis and 

matter in parentheses supplied) 

In order to ascertain the intent of the electorate in approving 

the adoption of the two amendments in question it is necessary 

to construe them together. The 1947 Amendment clearly provided that the tax "funds are hereby allocated" to the colleges named; the 1956 Amendment just as clearly provides that 

such prior allocation of revenue shall not be affected in any 

way. 
Honorable Robert S. Calvert, page #4 (WW-311) 

The intent is clear to the effect that the colleges named 

in the 1947 Amendment are to receive, as allocated, their 

respective shares of all the tax money received, or to be 

received, by the State Treasury as a result of the levy 

made by the 1947 Amendment, even though on January 1, 1958, 

their power to issue bonds and notes under the 1947 Amendment will no longer exist. Under no other construction 

could the provision of the 1956 Amendment be given effect, 

wherein it is stated: 

II 

e . . , nor shall the provisions of this 

amendment affect in any way the prior allocation of the revenue for the ten-year period 

beginning January 1, 1948, as heretofore authorized by the provisions of Section 17 of 

Article VII of this Constitution as adopted 

August 23, 1947." (Emphasis added) 

It is apparent from the language of the 1947 Amendment that 

the tax was levied on behalf of the colleges for the purpose 

of their acquiring, constructing and initially equipping 

buildings, or other permanent improvements at the designated 

colleges. It is fundamental that money from taxes levied 

and collected for a certain purpose may be expended for such 

purpose only. Carroll v. Williams, 109 Tex. 155, 202 S.W. 

504 (1918): Spears v. City of South Houston, 137 S.W. 2d 197 

(Civ.App. 1940, affd. 136 Tex, 218, 150 S.W. 2d 74). 

You are, therefore, respectfully advised that your question 

is answered in the affirmative, the remittances to be made 

to the colleges named and apportioned among them in accordance with the allocation made in the 1947 Amendment, and 

such funds are to be used by the colleges exclusively for 

the purpose described in the preceding paragraph. 

SUMMARY 

The Comptroller of Public Accoun,ts may authorize remi.ttances to the colleges named 

in ,the 1947 Amendment to the Constitution 

of Texas, Article VII, Section 17, in accordance with the allocation therein made, 
Honorable Robert S. Calvert, page #5 (WW-311) 

of money received by the State after December 31, 1957, from taxes theretofore levied 

by said 1947 Amendment, although such remittances are not to be applied on notes or 

bonds issued pursuant to such amendment. 

Very truly yours, 

WILL WILSON 

Assistant 

APPROVED: 

OPINION COMMITTEE 

Geo . P. Blackburn, Chairman 

H. Grady Chandler 

J. C. Davis, Jr, 

John Reeves 

REVIEWED FOR THE ATTORNEY GENERAL 

By: James N. Ludlum, 

First Assistant.