Court Opinion

ID: 9831025
Source: CourtListenerOpinion
Date Created: 2023-09-01 20:43:10.56191+00
Date Added: 2024-06-11T07:43:29.561144
License: Public Domain

On Motion for Rehearing.
[14] Appellee, in his motion for rehearing, contends that we erred in holding that any part of the tax money refunded in this suit,, which tax money was realized by taxation-for “county purposes,” could be lawfully used for. the construction of roads and bridges. Article 1440, Vernon’s Sayles’ Civil Statutes, authorizing the transfer of the excess in the different funds from one such fund to another, recognizes the impossibility of foretelling just exactly how much money will be required for expenditure through the various funds for any current year. It is beyond the reach of the mind to look into the-future and to make accurate prognostications affecting such matters. In the ordinary manipulation of such funds, and under the most careful supervision, there is liable to be more or less money in the one or the other than is needed; and to meet such contingencies, and to thereby adjust the finances accordingly, this statute was enacted. The constitutional provisions we have discussed are only concerned with the maximum amounts which can be expended through the several funds therein named, and have no intention of regulating such expenditures when the amounts are less than the maximum.
[15] In considering appellants’ motion for rehearing, we have concluded that appellees’' bill must be limited to the relief sought? that is, to restrict the unlawful expenditure, through the road and bridge fund, of the tax revenues of the county for the current year 1914. The unlawful amounts levied and expended for road and bridge purposes in previous years is beyond the reach of the injunction. Upon further consideration we have concluded that it is immaterial what amount was in the road and bridge fund at the time the transfer was made. 'Whatever money was on hand in that fund came from the 27.05-cent tax levy for 1914, inasmuch as no previous transfers from other funds into the road and bridge fund had been made for that year. We were therefore in error I in making the deduction of $4,176.
*42This opinion is therefore reformed, by allowing an additional payment of $12,398 out of said $40,000, instead of $8,222. The costs in this case are apportioned as follows: One-third against appellee, and two-thirds against appellants.