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HonorableTomA< Craven 'Courity.Audltor MC- county Waco, Texas
Dwar Sir: Opinion No.~O-1397 Re: Whetherthe commissioners' court haw authorityto allow road and bridge precinctsin need of funds to operate pendingthe collectionof currentrevenuesto borrow fund6 from the Road Bond ac- count,to supplementtheir road and b,ridgefund accounts,, such borrowedfunds to be paid back to the Road Bond Fund out of collectionsof the borrow- ing Road & BridgePrecinct duringthe ensuingyear.
We quote the followingtwo paragraphsof your letterof Aug- ust 6, requestingan opinionfrom this department:
"The Road.andBridge Departmentof Mclenuan County is operatedon a countywide basis.
"The balanceto the credit of at least one, and pos- sibly two, precinctsof the road and bridge department will be exhaustedbefore additionalfunds will become availablefrom currenttax collectiona. In your opinion, would the Commissioners~~Courthave authorityto allow road and bridge precinctsin need of'fundsto operate pendingthe collectionof currentrevenuesto borrow funds from the Road Bond Account,to supplementtheir Road & Bridge Fund Accounts,with the understandingthat .suchborrowedfunds be paid back to the Road Bond Fund out of collectionsof the borrowingRoad & BridgePre- cinct duringthe ensuingyear?"
You furtherstate in your letter that the funds desiredto be loaned constitutesthe unexpendedbalance of a county-widebond issue voted a number of years ago for the purpose of "C~onstruction, maintenanceand operationof gravel or paved roadw~andturn-pikes,or Hon. Tom A. Crave,Page 2 (o-1397)
in aid thereof",equaling wome $35,000.00. We are to amme that the bonds have been retiredwith principaland interestpaid leavingsuch balanceand that no.equitabledivisionof such funds as authorizedby Section18 of your SpecialRoad Law ie questionedor contemplated being made by the commlsslonerslcourt. We furtherassume by your request that such nborrowednfunds are not necessarilyto be expendedfor those purposesfor which said bonds were originallyauthorized.
It Is to be noted that Section18, Chap. 34, Acts 1929,First Called Session,41st Legislature,being a portionof the SpecialRoad Law passed for the benefit of McLennan County,provider:
"All county,road and bridge funds raisedby direct taxationor by the ssle of countyor districtbonds and all other moneys that may come into the Road and Bridge Fund in McLennanCounty, shallbe appliedby an order of the commlssloners"court to building,CbIlBtI'idCt~ and repair of,thevariousroads,bridgesand culvertsin said county in such manner,as to give a,fair and equitable divisionof eald funds,baaed upon the taxableproperties in each commisaloner~s precinct."
As to the authorityand duties of the conml6alonara'court and other countyofficer6ln the handllngand expenditureof countyfunds, said road law 1s cumuIatIveof all other laws upon the subject.
Accordingto your request,such fkdr were raieedthroughthe sale of bonds under Article 726-752, Revised CivlI Statutes,pursuant to Article3, Section53 of the Constitutionof Texas, prior to the re- peal of said,artlcles by the 39th Legislature,Acts 1926, Fir& Called session,chap. 1.6. Article 7520, Revised Civil Statutes 1925, as amended, readingaubstantlally the same aw the repealedarticle742, provides:
"The countytreasureris custodianof all funde col- lectedby virtue of this law, and shall depositthem, with the county depositoryin the same manner as countyfunds are deposited. It shall be the duty of the countytreaw- urer to promptlypay the interestand principalas it be- comas due on such bondw.out-ofthe fundB collectedand de- positedforthat purpose."
Article'17C9,Revised-CivilStatutes,provide%
"The countytreasurershall receiveaI1 moneysbelong- ing to the county from whateversourcethey may be derived, p