Iesue said war- xmts am mwh a court orderana ia the County ztgzaq to approve ana countersign
- tnlml the Legislature paeeea what I8 ae- i a- a# the %ond and Warrant.Law* (Art. 2368a, Hon. James F. Houllhan - Page 3 (V-271)
V.C.S.). The Bond,and Warrant Law, while it recognizes .Mme wrrad.6, and regulates ana lImIta their lseuance; do&t!not purport to.authorlzetheir Issuance; it does expressly authorize the funding OS euch warrants as tire validly Issued Into negotiable bonds'. The.manner ana mode OS such reSuaalag is careSully and minutely ipecl- riea. In the cases of the erectionof court houses, jails, aad the coastmotion of pub110 ma&s, it has been oitea heltYthat the county hae the Implied power to ls- . me time warrants~to pay therefor (A&IUEJ VB. McOi.11, 146 S. W. (26) 332; San Patrlclo Couaty vs..McClane,58 Tex.243; Oavls vs. Bumey, 58 Tex.~364; Stratton ~8. CamIssloners~ Court, 137 S. W. 1170; Leeater vs. Lopez, 217 S. w. 373). Section 7, Article Xl of he Constitution of Tern8 provides In partr a lUodebt for any purpose shall ever bi $krred in any manner by any city or oouaty lmlesa provision ia made at.the time of creatingthe .eame,for leVylag aqd oolleoting a suSSluI~nt tax to pay .thefin- teremt thereon and provide at kmst- two per centattaslnklngSunQ,. .*. TM8 department, Ia disoueslag' the above con- etitutlaml p~ooialon, la Opinion Bo.- O-6433, dated July 24, 1945, state&a . : %a foregoing provIsIoa Is a restrlc- . . tiara and lImItatioa,and it .Ms been held :<.; that when no authority exists to levy a tax *.:.. to PJ a debt, no power can exist to Incur '.. tba &bt. (&mater v. Lopez, (Clv.App.) . 202d. W. 1039, affirmed 130 Tex..179, 217 S. Y. 373.) We point out that the term ' 'bci#'ab usea In the above oonstitutianal adsion is to be distinguishedrrom ob- b OM payable Sran aurmnt revenues. The tern 'tibt', above referred to has been aeflmd *a8 ocunprehendIn& any pecuniary ob- llgaWosrimposed by ooatract, exoept such as is at the date oS the agreement within ths la~Sul ti ,reasonablecontemplationOS t& mrtie8, to be eatiatled out of the our- mat revenuea for the year, or out OS some fuea then vUhU the immediate coxitrolof thm ~a.rloaors ' oourt Sdo.l21, p* 670). If ai'th!%iFi %*'- - . tractis made, it is contemplatedthat any &n. J-8 F. Houllban - Page 4 (V-271)
I
part 0s the purohaee price.18 to be *ia Srcm taxes levied and collected for ruttire years, the obligation aonatltutesa 'debt' wl$Un the meaning 0s the corurtitutional prohIbItion. *The legislaturehas authorized ooun- ties to create 'debts'within the meaning 0s the oonstitutionby authorlslngthe is- mumoe of bonds and time warrants; and we are unablenna am lenal meane by which a cam&esIonera' court ma6 obll ate )rhetax revenue8of the county for a Su&ure year other than by complyingwith the statutory provIslom aa to the issuance oS bonds a&or time warranta." The term "time warrant' has beea.aeSIaeaas includingany warrant iaeuea by a city or .couutynot pay able out