Untitled Texas Attorney General Opinion

Eon. C. X'.Yorrid, June 7, 1939, Pwo 3 specificand dc?oignnted pur~;onen,is found in Article 7010, Revised Civil Statutes, 1925. ~~rtiole%28, Revised Civil Statutes, 1925, provides that the funds reaeived by the oounty.treasur- +r shall be alassitied;first, all jury fees, allxconeys rooeived frc?mthe sale of'eatrays, and oooupationtaxes;. second, all Fioneysreoelvad under any of the provisions of the xoad and brl&:e law, lnoludi~ the penaltiesre- 00~ered lropld.b0ads r0r i’aiiiryto mph or088bg8, and all fines.ana rarieiw08, aad ama, sll momyatqro- . a eivea mo t 0t3mlwl 1p ~ p. mp r lato ted rs8pedtl~ th e . olsssss as designate4 in Artlela .laaBor by the oommis8ion- sr@XSWt& &Mole 16t0, ~B&.sed'Civil6tstuts8~ m, 19&S, ptides that tha oommlssionaks*oourt mayosum suoh other aooouata to be kept, orssfl~ other olssses uf fW,ndsa8 it .auy dm pr@& md reQube the-88r2#tto k Zssusd~tthesmaadrrgist~ao~~~: We do not find any authority r0r m&in& a &Is- tlnotion between fund6 to reuelve del%.nquenttaxas or taxes aolleatedby tu jtxdgwntaand those aolleM%d ba- rata beooaing dslinqusnt. Tha oounty tresnursr shall ra- oehe .euohfun&~ and pay and apply thensame au the law mqulres. By the reoeiring of euah moneyr "frgm whatever souroe~, the statute makes no distlnatlonbetween .gsneral and spsoial funds but eupllaitly requires timt~allmon~ya belon@ng to the oounty shall be reoelved and paid out by the aounty treasurer under the diraation of the oasoaissiorl- em t oourt. This provision, though it direots the paying flon.C. Y. TJorrld,Tune 7, 1939, 3age 4 out of money, would not tlukhrrlzea divemion of such runbs, The 3~prernaCourt of this state has o&early drawn a dlstlnottonbetneen oonstltutlonalan& statu- tory funds, holding that the oomissloners* court, uuder AHAole lE10, cujma, is not authorizedto direct tho transferrrou one wnstltutlonal rund or monay reoe~ved fxom taxes levlea ostensiblyfox one puxpow intO -0thsr tid 0~ 0~pd0d r0r ~~0th~ tnd dminot puxposs. Such authority granted in staidatatutemaa thererom held to apply anl$ to statutory fu#da md theeom&sslonem' oamt ia urthorS%~tomekmenly mwh transfers or rums as by statuts ax8 apsoWhwlly mummxatok l&i oase of Carroll YBr Wilw, 3.09 Tcx. 163, 202 SW so4 18 dlreotly In point as to tlw qusatton aubmlttod,~ressly holding tbst.luflola 8 Smotion 9 6f the Constltutloaor WEBS, mqwa, inli&.ts any and sll tranafsxs of tax nmney from oue to umthmr of the ss.~exal qlasses of r~‘rmdrr themein abet& aott lsaseq~e.fhbe~tt~.i~~~p~~th~~ ddhu,oi taxillaneyzlIlusdo8teasrrriblyroruIothar Undarths aathorityolte& *S-be Zd~Gae amzty txes- to apportion errah monaye kallmotmd aoaoxdlngly as fo thr yaaxs In uhiah th6 1~ YRLSSIC&d43 t0 th0 +ariOpS rUUd8 rOr the SpeaiiiO ptrrposaatha~ln~esaignat~andthhoauntJ~~r w0u.u 8e uaauthorizodto txaasrer or pkoe ancxbay6 laried for4lffemmtpurposes into the geaaralfuudorthe Qounty. It is, thexmfoxe, the oplnlonofthiede~rt- meat that all delinquenttax uc+na~ 6Otiated 8y tax emits, should be apportionsd to the various .$uudsde- al@mteQ for speoitlo purposes a8 authorized by Artlole 8, Section 9 of the Constitutionof Texas at the timrethe levy was made. The dtiBSiOIh3rS' OOUXt 1s tuaauthorlssd to order that suoh moneys, levied for spsoiflcpUITOS@S Ron. C. 7.S' .. I:orris,Tune 7, 1939, %se 5 other than cnunty pm-poses, be cre?itcc!to the general fU.lld. Trusting the above answers your quootion, we renein Yours uer; truly