.. .
E ATTORNEY GENERAL
QP TEXAS
AUwrIN 11. TEXAS
PRICE DANIEL
ATTORNEYGENERAL
April,lg, 1947
Ron. HouierD. Eck Oplnlon No. V-157
County Auditor'
Fayette County Re: Disposltlon of road dls-
La Grange, Texas trict,sinklng funds.
Dear Sir:
We have received your letter of March 22, 1947;
in which you state that several road dlstricts~in Fayette
County have been created and have issued bonds, and that
subsequent thereto all of said obligations have been as-
sumed by the State under the Road Bond AssumptlotlAct
(Article 6674q, Vernon's Civil Statutes). You state that
these district&now have balances in their respective
slnkMg funds, and in connection therewith you request
the opinion of this depattment upon the following questions:
"1 . May the Commissioners Court spend this
money for the purpose of acquiring :
right of way?
"2 " If your answer is In the affirmative,
may they pay for same directly from
Sinking Funds and give proper account-
ing therefor?
"3 . If question 1 is negatively answered,
then may the Commissioners Court use
such balances to fulfill Intent which
district was created. If so, must
warrants issued in payment for services
and supplfes be paid directly from
Sinking Fund accounts or must balances
be transferred back to Construction
Fund?"
The road districts were created and the bonds were
issued under the authority of Sectibn 52 of Article XII,
Constitution of Texas, and Articles 752a, et seq., Vernon's
Civil Statutes. Said constitutional and statutory pro-
visions authoriie the issuance of bonds by road districts
for the purpose of "the construction, maintenance, and
operatlon of,macadamixedb graveled br paved roads and turn-
pikes, OF fn aid thereof and the levying of a tax In pay-
ment thereof.
. ~..
Hon. Homer D. Eck, p&e ,2,V-157"~:.;,:
'.:,~
It is settled law that money8 ,ina sinking fund "
may be ,daedfor ,no'otherpurpose thaiithe one for which ,"
it was created. 30Tex. Jur, 457.
Article 752k provides that ‘uponthe i.ssua~nce,of
bonds the commlssioners':court shall levy an.ad valorem j'
tax suff~icientto pay the bonds at mat&irlty. Article
752n provides that the tax,collector shall collect said
taxes and'pag them to theecounty treasurer. Article 7520
provides that the county treasurer is the custodian of
such funds o