y d endaauda in such man- ner as the coi+mlsslonerwcourt of,his'county'may require and direct." (Underscoreours)
Article 1624, Revised Civil Statutes,provides: Hon. Tom A. Crave,Page 3 (O-1397)
"An accountwith the countytreasurershallbe kept in said ledger,in which such treasurershallbe charged separatelywith the amount of each fund for which he gives a receiptto the sheriff,collector,or other person pay- lng the 6ame into the treasury;and such treasurershall have creditfor all moneys paid out by him, when the com- missionerscourt has approvedhis reportsof the same and for hie legal commls~1ons.w
Article1625, RevisedCivil Statutes,providesfor the regis- tering of claimsagainstthe county in the order of their presentation, makingpaymentof each in the order in which they are registered.
It will be noted that there la no provisionin the statute6 authorizingthe countytreasurerto pay out such surplusof funds other than as requiredby Law.
Counties,being a componentpart of the atate,have no powers or dutiesexceptthose which are clearlyeet forth and definedln the Constitutionand statutes. The statuteshave clearlydefinedthe pow- ers, prescribedthe duties,and imposedthe liabilitiesof the commlw- sioners'court,a mediumthroughwhich the differentcountiesact, and from those statutesmust come all the authorityvested in the county. (Xdwgdw County v8. Jennings, 33 S. Ii.585, Tex. Juris,Vol. 11, p. 563).
PracticaIlythe Identicalquestionas containedin your request was presentedto this departmentfor an opinionby Hon. Thomas L. Elanton, Jr., CountyAttorney,ShackelfordCounty,Albany,Texas, and under date of February4, 1939, in an opinionwrittenby Hon. BenjaminWoodall, AssistantAttorneyGeneral,the partiouIarquestionsas well as other relatedque6tionspertainingto the transferof funds VBB renderedto Mr. Blantonunder our OpinionNo. O-66. We encloseherewitha copy of OpinionNo. O-66, callingyour particularattentionto questionNo. 2 on page 2 thereof,and the holdingof thle departmentaB shown on page 3 to the effectthat any unlawfuland unauthorizedtraneferof such funds to be an illegaldiversionof same.
It is, therefore,the opinionof this departmentthat the com- missioners'court is not authorizedto aI.low Road and BridgePrecincts in need of funds to operatependingthe collectionof currentravenues to borrow funds from the Road Bond Account,to supplementtheir Road and Bridge Fund Account,althoughsuch transferis made with the under- stsndlngthat such borrowedfunds be paid back to the Road Bond Fund out of collectionsof the borrowingRoad aqd Bridge Precinctduringthe ensuingyear. WI& Jm:lm APPROVED Yours very truly APPROVED0'3 10, 1939 OPINION m;oRNEY GgNERALOFTKKAS /a/ RobertE. Kapke col.mITmE By /a/ Wm. J. R. 'King ACTlliGATIORNEX GRNRRAI BY /s/BwB Wm. J. R. King OF TEXAS CHAIRMAN ABSiStmt