AUSTIN 11. TEXAS
PRICE DANIEL
ATTORNEYGENERAL
May 14, 194%
Hon. Odis Tomachefsky Opinion Ro. V-579
County Attorney
Washington County Re: Authority of Commission-
Brenham, Texas ers’ Court to ‘pay for a
rock crusher with time
warrants to be paid by
tax for permanent im-
provement 9 (1
Dear Sir:
We refer to your letter of April 22, 1948, in
which you ask if Washington County may issue time war-
rants to be paid by a tax levied for permanent improve-
ments, to pay for a rock crusher for use in preparing
materials for the construction of roads in said county.
In the case of Carroll v. Williams, 109 Tex.
155, 202 S. W. 504, the Supreme Court of Texas said:
‘*Moreover, in this instance the attemp%-
ed transfer of money was not from a fund
raised for ‘streets * * * and other permanent
improvements,’ but was from the general fund
for ‘county purposes,’ which is an entirely
distinct and different fund, and which, as we
have attempted to show, cannot be applied,
lawfully, on reads and bridges.
“Taxes levied ostensibly for any specific
purpose or class of purposes designated in
section 9 ef article 8, supra, must be applied
thereunto, in good faith; and in no event and
under no circumstances may there be expended,
legally, for one such purpose or class of pur-
poses, tax money in excess of the amount raised
by taxation declaredly for that particular pur-
pose or class of purposes. But this rule would
not prevent the proper expenditure, for such
purpose or purposes, of any unexpended balance
in the corresponding fund brought over from any
previous year or years.”
Hon, Odis Tomachefsky - Page 2 w- 579)
Applying the principles announced in this case
to the situation about which you inquire, tax money rais-
ed for the purchase of road equipment (rock crusher) must
come from the road and bridge fund and not the permanent
improvement fund. Therefore the Commissioners' Court is
without authority to issue time warrants against the perma-
nent improvement fund for the purpose of purchasing a rock
crusher, because this would constitute an unlawful transfer
and diversion of constitutional funds.
The Commissioners* Court is not authorized
to issue time warrants, to be paid by a tax
for permanent improvements, for the purchase of
a rock crushing machine for use in preparing ma-
terial to be used in the construction of public
roads.
Yours very truly,
ATTORNEY
GEiWPA~OFTEXAS
BY 49
WTWrwb Assistant
APPROVED: