Untitled Texas Attorney General Opinion

GENERAL AS 1.~. ,/ IA/, HonoraM John II.Crudgiagton CounfyAuditor Potter County Amarillo,Texan Dear Sirs OpinionHO. O-6805 Bar uss of th. surplusin the Road and Bridge Fund. Your requestfor an opinionfrom this depw+mmt is as follouss "House Bill 850, listed %n Vernon'sTour SessionLam of the 49th Legisle turo, statesthat ,anycountywhich does not levy l road and Ekidge tax, and has a surplusan its B. & B. Fund. may use the arurplus as it sees fit. wArticlo66758 10 providesthat all monies reaeivedby the countyfromthe registrationfees on motor vehiolesshall be used for the constructionand maintenanosof lateralma&s of the aounty. "SincePotter Countyhrs a low mileage of lateralroads it leviesno road tax and has an looruingyouly surplusfrom the proceedsof fines and reg- istrationof motor vehicles. "Is it within the discretionof t.WaCmmiosioners~Court to we the surplus in its R. & B. Fund under tha prevailingstatutes?" Article 6675~4-10, V.A.C.S.,is m follows: RApportionmentof funds. - On ?dondayof eaah week each County Tax Colleotor shall depositin the County bpository of his county to the credit of the CountyRoad and Bridge F'undan amount equal to one hundred (1%) per oent of net oollectionemade hereunderduring the promding mek until the amount 80 depositedfor the currentoalendaryear shall Bave reacheda total sum of Fifty Thousand(#50,000.00) Dollars "Thereafter,and until the amount so depotiteqfor the year shall have rsach- ed a total of One EundredSeventy-FiveThousand($176,000.00)Dollars,he shall dopositto the aredit of said Pund on Monday of eaoh week an amount equal to fifty (6%) per cant of collectionsmade hereunderduringthe pro- codingweek. "Thereafter,he shall m&a no furtherdepositsto the credit of said Fund duriag that oalsndaryear. All collaotionsmade during any trek under the provisionsof thisAet (Arts. 6675a-1 to 66751-14;P.C. Art. 879a) in ex- oess of the amountsrequiredto be depositedto the arodit of the Rti and Hon. John W. Crudgington,page 2 (O-8805) Bridge Fund of his county shall be remittedby each County Tax Collector on each Monday of tha succeedingweak to the State HighwayDapartmont togetherwith carbon oopiesof each licensereceiptissuedhorounderdur- ing the preoodingwok. Ha shall also on Monday of each week remit to thm Deprrimantas now providedby law, all transferfers and chauffeurs' licensefees oolloctodby him duringthe pracodingweek, togetherwith carbon copies of all receiptsissuedfor said feea during the week. "He shall also sccompanyall remittancesto the HighwayDqarWnt with a completereport of such collaotionsmade and dispositionmade thereof the form and contentsof the naid report to be prescribod by the State HighwayDepartment. None of the monies so plaoad to the creditof the Road and BridgeFund of a county shall be used to pay the salary or ooms pensationof any County Judge or County Commissioner, but all said monies shall be used for the constructionand maintenanceof lataralroads in such countyunder the supervisionof the CountyEnginasr,if there ti one, and if there is no such enginsep#then the County Commissioners' Court shall have authorityto oomnandthe sarvicooof the DivisionEngineerof the State HighwayDopartmantfor the purposeof supervisingthe construo- tion and surveyingof lateralroads in their rospeotivecounties. All funds alloortodto the countiesby the provisionsof this Act (Arts. 6675~~L to 6675~~14; P. C. Art. 807%)may be used by the countiesin the paymentof obligations,if any, issued and incurredin the construotionor We im- provementof all roads; includingState Highwaysof euch countiesand dia- triots therein;or the improvomantof the roads oamprisingthe CountyRoad System." The above mentionedstatuteexpraeslyprovideshow motor registra- tion fees cominginto the County shall b, expended. It also providesthat suoh feee ba placed in the Road and BridgeFund of the County. House Bill 850, 49th Legielaturo,provideaas followsa "sm. 1. In all countiesof this Stat0 having surplusfunds from revenues derivedfrom motor vrhiolaregistrationfee8 which each said countyis auth- orizedto retainunder the laws of the State of To-r, and whnrherm my such county or aountiesarm not levying4 tax for the buildingand maintenauco of roads and bridgerfor such countyor oounUes, the Conmisoionere' Court of said county or oountiesir helvbyauthorirodto transfersuch aurplua funds to any other countyfund or funds which ruoh Court may from time to time designate,and to oxpond such surplusfunda for any other UPO or purpose. "Sec. 2. The fact that rome oountierwith large populationshave only a rslaikivolysmall number of miler of oouutyroad* to maintainand are now annuallyoolleotingand retainingmotor registrationfoer in an aggrogato amount aaveraltimes aa large a8 Is necessaryto sufficientlymaintaintb roads and bridgeein rruchcountleeorartoran anergonoyand ma imper6tivo publicneosrrritiy that the ConstitutionalRule reauiriagbills to be read on three #everaldq,v in each Rouro k #uepondod,:anda&id Rule ir hereby Hon. John PI.Crudgington,page 3 (o-6805) suspended,and that this Act shall take effect and be in force from and after its passage,and it is so enacted.~ Seotjon9 of Articl* 8 of our State Constitutionprescribe*the mmxI imum rate of taxes for goneralpurposes,for road* 6nd bridges,for juries,and for permanentimprovements,r*spcotiv*ly.Thi* departmentha8 repeatedlyheld that the Commissioners1 Court has no authorityto transfermoney frnm one constf- tutionalfund to another,or to expend for on* purpooe,tax money raised ost@nsf- bly for anotherpurpose.Suah ruling86r* brs*d on the followingauthorities: Carrollv. Williams,202 S.W. 504; Ault v. Hill County,116 S.W. 359; Henderson v. Bock, 262 S.W. 94; 11 Texas Jurisprudsnoo,p. 609-611. '1M, quote the followinglanguagefrom Carrollv. Williams,supras “Goingto the real gist of the main issue befan us, section9 of article8 of out *tat* Constitution,*up=*,inhibitsany and all transfersof tax money from one to anotherof the several016ssesof funds thereinauthorized,and, as a sequsnos,the expenditure,for one purposethereindefin*d,of tax money raised ost*nliblyfor anothorsuch purpose. The inrmediat* plrpos*in so prescribing a separatemaximumtax rat* for each of the ol*soetof purposesthere enumerated is, no doubt, to limit,accordingly,the amount of taxen which may be raised from the people,by taxation,declaredlyfor those ewsral purposesor alataes of purposes,respectively. But that is not all. The ultimateand practicaland obviousdesign and purporeand legal effectis to inhibitoxo*ssiveexpenditures for agy such purpos-or olass of purposes. By n*c*asaxyimplication,said pro- visions of section9 of article8 war* d*signed,not mer*ly to limit the tax rat* for certainth*r*indesignatedpurpoae8,but to require6hat any and all money raised by taxationfor any such purpo***hall be applied,faithfully,to thrt particularpurpose,as needed therefor,and not to any other purpos.or 1.181 whatsoever. . . . "True,the Constitutiondoes not s6y, in so may words, thatmoneyraised by 6 county,oity, or town, by taxationfor one such purposeshall nwer be expend- ed for any other purpose-- not wen for anotherof the five generalolanse* of purposesdefinedand approvedin said section9 -- tit that wu think, le its plain and cortrinmuning and legal effect. Th* very definitionsof tIloso rworrl cl*ss*aof purpof*s,and the daclarrtionof authorityto tax th* pea- pl* therefor,renpediv*ly, aoupled,68 theyaro, in each instance,with a lim- itationof the tax rate for that alass,must hare ken pr*dioatedupon the expectationand intentthat, a* a matter of aommonhonestyand fair d*aling, fu money taken from the p*opl* ostensiblyfor any such specifiedpurpos*shall b lxpandad,as n**d*d,for that purpose*lone, a* well 6~ that th* tax rato for that particulrrolrss, in UTy one you, *hallnot oxaeed the prescribed IMdlllUUl. WConversely,and upon a like tours*of reasoning,it must hav* b*rn int*nd*d that *xpendituresfor my *uch d*signat*dpurpose *hall nw*r inoludetax mon*y in *xc*** of the proceed*of the muimum tax rrt* pr*sorib*dby th* Conrtitution for that purpose- Eon. John vi.CFztdgington, paga 4 {C-5805] "Unlessour above-stabadoon~~?2usions are &LX%%,thers ms no gcod season for making the constiixtional Stitation upon .'I:h.r~ o&id five seprratte designated tax rates c~pmifics~the limitationupon t%letaxing p+ww might as well hme been oouchedin generalterms spp:Paab9.s to all tha designatedpurposesaol- lsotively,althoughprawzibing an uggreg&h ~?~simuui tax r&r applicableto any and al.1such purposesin the di~wetfon of govom-nfng body. In atbarwopds, unless said aonstitutionai prxris.ionswere designedtr:@mit the applicationor expandftursof each such t&x fund fgl th,viwpaifiopurposeor purposoofox-whioh, deolaredly,it is r+iead,as wall.ae %;olimf*.the tax rate 'therofo~~ th. s- resultin the Vny of protectingthe peopleIgainstexhor'bitant taxes could hava been attainedmore simply wd mere oonvanientlyVJrmaking, in said section9 of artiols8, one generalIim%tationupi,nthe ta.xi,ng powerwith referrnceto a11 five such classesof purposes,collect&sly, ,thereby leavingthe governingbody frwe to apply any and aPI suoh funda n.Jro?dicgt;siti~G%W judgmwt, provided only that no portionthereof sha:LYbr appliedto ar~rextraneouspurposs,not includedby the tirms of that ~e?cti~ze"