issued and incurredin the construotionor We im- provementof all roads; includingState Highwaysof euch countiesand dia- triots therein;or the improvomantof the roads oamprisingthe CountyRoad System."
The above mentionedstatuteexpraeslyprovideshow motor registra- tion fees cominginto the County shall b, expended. It also providesthat suoh feee ba placed in the Road and BridgeFund of the County.
House Bill 850, 49th Legielaturo,provideaas followsa
"sm. 1. In all countiesof this Stat0 having surplusfunds from revenues derivedfrom motor vrhiolaregistrationfee8 which each said countyis auth- orizedto retainunder the laws of the State of To-r, and whnrherm my such county or aountiesarm not levying4 tax for the buildingand maintenauco of roads and bridgerfor such countyor oounUes, the Conmisoionere' Court of said county or oountiesir helvbyauthorirodto transfersuch aurplua funds to any other countyfund or funds which ruoh Court may from time to time designate,and to oxpond such surplusfunda for any other UPO or purpose.
"Sec. 2. The fact that rome oountierwith large populationshave only a rslaikivolysmall number of miler of oouutyroad* to maintainand are now annuallyoolleotingand retainingmotor registrationfoer in an aggrogato amount aaveraltimes aa large a8 Is necessaryto sufficientlymaintaintb roads and bridgeein rruchcountleeorartoran anergonoyand ma imper6tivo publicneosrrritiy that the ConstitutionalRule reauiriagbills to be read on three #everaldq,v in each Rouro k #uepondod,:anda&id Rule ir hereby Hon. John PI.Crudgington,page 3 (o-6805)
suspended,and that this Act shall take effect and be in force from and after its passage,and it is so enacted.~
Seotjon9 of Articl* 8 of our State Constitutionprescribe*the mmxI imum rate of taxes for goneralpurposes,for road* 6nd bridges,for juries,and for permanentimprovements,r*spcotiv*ly.Thi* departmentha8 repeatedlyheld that the Commissioners1 Court has no authorityto transfermoney frnm one constf- tutionalfund to another,or to expend for on* purpooe,tax money raised ost@nsf- bly for anotherpurpose.Suah ruling86r* brs*d on the followingauthorities: Carrollv. Williams,202 S.W. 504; Ault v. Hill County,116 S.W. 359; Henderson v. Bock, 262 S.W. 94; 11 Texas Jurisprudsnoo,p. 609-611.
'1M, quote the followinglanguagefrom Carrollv. Williams,supras
"Goingto the real gist of the main issue befan us, section9 of article8 of out *tat* Constitution,*up=*,inhibitsany and all transfersof tax money from one to anotherof the several016ssesof funds thereinauthorized,and, as a sequsnos,the expenditure,for one purposethereindefin*d,of tax money raised ost*nliblyfor anothorsuch purpose. The inrmediat* plrpos*in so prescribing a separatemaximumtax rat* for each of the ol*soetof purposesthere enumerated is, no doubt, to limit,accordingly,the amount of taxen which may be raised from the people,by taxation,declaredlyfor those ewsral purposesor alataes of purposes,respectively. But that is not all. The ultimateand practicaland obviousdesign and purporeand legal effectis to inhibitoxo*ssiveexpenditures for agy such purpos-or olass of purposes. By n*c*asaxyimplication,said pro- visions of section9 of article8 war* d*signed,not mer*ly to limit the tax rat* for certainth*r*indesignatedpurpoae8,but to require6hat any and all money raised by taxationfor any such purpo***hall be applied,faithfully,to thrt particularpurpose,as needed therefor,and not to any other purpos.or 1.181 whatsoever. . . .
"True,the Constitutiondoes not s6y, in so may words, thatmoneyraised by 6 county,oity, or town, by taxationfor one such purposeshall nwer be expend- ed for any other purpose-- not wen for anotherof the five generalolanse* of purposesdefinedand approvedin said section9 -- tit that wu think,