Hon. Ei. L. Hinson, Jr. Opinion No. 'O-6655
.County Auditor Pe: (1) Maximum salary of the depu-
Polk county ties of the sheriff of Polk County.
Livingston, Texas (21 Authority of the county to
pay for equipping, a county garage for
the repairs of its .equlpment out of
Dear Sir: the permanent improvement fund.
Your letter of June 8, 1945, requesting en opinion from
this department is, in part, as follows:
“What is the maximum salary of the deputies of the
sheriff of Polk County with tha population of the county
20,250 and the valuation $13,000,000 and the county is
operating under the Officers Salary Law?
“Can the county pay for equipment, tools, and other
items for equipping a county garage for the repairs of
its equipment, road maintainers, out of the Permanent
Improvement Fund?
,t II
. 0 . 0
Since Polk County has a population of less than 25,000
inhabitants the salary of the deputies of the sheriff of Polk
County is governed by Section 1 of Article 3902* Section 1 of
Article 3902 is as follows:
“1. In counties having a population of twenty-five
thousand (25,000) or less inhabitants, first assistant
or chief deputy not to exceed Eighteen Hundred ($1800.00)
Dollars per annum; other assistants, deputies or clerks
not to exceed Fifteen Hundred@1500.00) Dollars per annum
each. *I
Senate Bill 123, Acts of the 49th Legislature, Regular
Session, 1945, amends aPticle 3902 as follows:
“Sec. 2. That Article 3902, Revised Civil Statutes
of’ Texas, 1925, as amended, be and the same is hereby
amended by adding thereto the following:
- . .
Hon. E. L. Hinson, Jr., page 2 (o-6655)
9. The Commissioners Court is hereby author-
I’ 8
ized, when in their judgment the financial condition
of the county and the needs of the deputies, assist-
ants and clerks of any district, county or precinct
officer justify the increase, to enter an order in-
creasing the compensation of such deputy, assistant
or clerk in an additional amount not to exceed twenty-
five (2%) per cent of the sum allowed under the law
for the fiscal year of 1944, provided the total com-
pensation authorized under the law for the fiscal
year of 1944 did not exceed Thirty-six Hundred
($3600.00) Dollars,’
“a . . *‘I
In answer to your first question it is the opinion of
this department that the maximum salary allowed the chief deputy
sheriff of Polk County is $1,800.00 per annum plus the 25% in-
crease allowed by Section 2 of Senate Bill 123, Acts of the 49th
Legislature, Regular Session, 1945. The maximum salary allowed
other deputies of the sheriff of Polk County is $1,500.00 per
annum plus the 25.g increase allowed by Section 2 of Senate Bill
123, supra. In connection with the foregoing we wish to point
out our Opinion No. O-6576 wherein it states as follows:
,,Ia e Any increase of salary for the year
1945 musi ie in the proportion as the balance of the
year relates to the total annual increase that may be
made under said Act, In other words, if . . . the in-
crease in compensation is allowed as of June 1st then
the increase for 1945 would be 7/12ths . . . Thi com-
pensation for the months passed cannot be increased.
“In connection with the foregoing we direct your
attention to Art. 689a-11, V.A.C.S., which is in part
as follows:
“‘When the budget has been finally approved by
the Commissioners i Court, the budget, as approved by
the Court shall be filed with the Clerk of the County
Court, and taxes levied only in accordance therewith,
and no expenditure of the funds of the county shall
thereafter be made except in strict compliance with
the budget as adopted by the Court. Except that emer-
gency expenditures, in case of grave public necessity,
to meet unusual and unforeseen conditions which could
not, by reasonably diligent thought and attention,
have been included in the original budget, may from
time to time be authorized by the Court as amendments
Hon. E. L. Hinson, Jr., page 3 to-66551
to the original budget. In all cases where such
amendments to the original budget is made, a copy
of the order of the Court amending the budget
shall be filed with theclerk of the County Court,
and attached to the budget originally adopted.1NU
We trust this answers your first question.
Section 9, Article 8 of the State Constitution pre-
scribes the maximum rate of taxes for general purposes, for
roads and bridges, for juries and for permanent improvements
re spectlvely. These monies arising from taxes levied and co i-
lected for each of the enumerated purposes, are constitutional
funds; and the Commissioners’ Court has no power to transfer
money from one fund to another and to expend for one purpose
tax money raised oPstensibly for another purpose. (See the
following authorities: Carroll v. Williams, 202 S.W. 504;
Commissioners’ Court of Henderson County v. Burke, 262 S.W. 94;
Rult v. Hill County 116 S.W. 359. Underwood v. Howard, 1 S.W.
(2d) 730; 11 Texas jurisprudence b9.1
Equipment and tools used for the purpose of repairing
county road equipment cannot be classified as a permanent im-
provement within the meaning of Section 9, Article 8, of the
State Constitution.
Since the equipment and tools referred to in your
second question are to be used for the purpose of repairing
county road equipment, the county may pay for same out of the
county road and bridge fund.
In view of the foregoing authorities we answer your
second question in the negative.
Yours very truly
BTTORNEY
GENERALOF TEXAS
By /s/ Robert L. Lattimore, Jr.
Robert L. Lattimore, Jr.
APPROVED JUN 19, 1945 Assistant
/s/ Carlos C. Ashley
FIRST ASSISTANT By /s/ John Reeves
ATTORNEY GENERAL John Reeves
APPROVED:OPINIONCOMMITTEE
BY: BWB, CHAIRMAN
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