OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
fion. H. c. \oilmon
county Alat or
oroy county
I)ampa, T6xaU
the gemml ae8um.p
ens, mJor apalru
mamnt partltlonr,
lro to hea)ing md
yrt0ar, roaring,
erg68 agatnut thh
Iqrorement ?un48. !fFe a8w that thi8 Dl-0.
htbitian would al.80 b8 qpli88bl8 to nfri&ar-
dlon or oth8r equipment not 6 part 0r ths
building. un4erroore4 date 10 an error)
Hon. R. c. wuwn, Peg8 a
‘mm14 paymnt of ~ZWI~WM~OZ intWtIIO8
on tho oourthouae be 8 proper ohsrge lg in8t
thir fuod?"
15 tbi8 a9:5%a5 Te &rs 5Ot &tempting t0 pl88
upon or 8et out all th8 lxpon8s8 that lpag pmpsrl~ be
pi4 rrom the penmn85t Improvemnt run4 or those ex-
pen888 *hiOh arrmot be pal4 from suah fund. We are only
ana8ring your tp00iri0 queetlon aontained la your in-
WrY. HoweTq, In oompllanee rltb your requert we am
enoloeing aopier or our opintonr Hoe. O-1649, 0-1069,
o-108&3, O-98, O-37, O-1810 and o-499, regarding Ollpelme8
whIeh mey or uey not be properly paid frora the penwiaent
lnpravment tuna.
Xi the tnolost4 aopite of the abGv6 titntioned
opInio5s sn4 this opI5Inn 40 n6t answer sny opaalflo
qwstlona you have 15 mind, we ulll be glad to render
an opinion on any epeaiflo question you desire to dlmat
to this department.
Section 9 or ArtIole 8 or the Texa8 c&aatitutIon
reads a8 rOliOU8t
“i’h0 Stat8 tU On p?Opt~TtY, UOhIUiVO Of
the tex Issae888ry to pay the public debt, end
of the texe8 prcwlded for the bemilt of the
pub110 rree sohools, 8h4ll rievtr exoeed thirty-
tire aentt on the on8 huzklred dollars ~alua-
tion; a54 A0 6OUAtt, aity or tarn 8hAll levy
more them tweafipfire oeat8 rm elty or county
puxpauer, an4 not 8xas8alng rirtttttn oente r0r
roads aad brldge8, ad not exaeealng rfrteen
aents to pay furoru, on the one hundred 4010
larr ralustlon, exoept tortht payntnt of debt8
inaurred prior to the adoption of the eme&ea&
Septembtr w&h, l&335; a54 r0r the sreatlon 0r
pub110 buIld:ngr, streets, dtWOBr8,water work8
and other permanent improYemnt8, sot to exaeed
twenty-rive oentr on the one hundred &Alar8
TalUktiO5, i5 any one yttr, tIId tXOtp%a8 It
in this Conetitutioa otherwlw prgvided; sod
tha Lsglslaturs may also authorize an addltlon-
a% annual ed valoren tax to be leritd aad aol-
leotea ror the rurther mslntenanoe of the public
Boa. R. C. WIllon, Pace S
road8~ prOYid8d, thOt 0 MjOritY Or th0 prUli-
rle4 prop8rty tax-payl8~ voter8 oi the oountr
toting nt an llaetlo8 to ba held r0r thet pur-
pore rball tote rush tax, wt to lxo8e4 fir-
teen aeatr on th8 on8 hundred ~ollut valU8tIOn
Or tb p?OpUty 8!lbjtOt tO tUwOA iA 8U8h
0wAty. JUta, th8 hgi8iatUre MY ~88 lOOa
laws ror tht 8dntennnae or the pub110 2Wd8
and hlghwa 8, without the lOOal Aotiae rtquirtd
rot 8ptoIaI or loos1 lan8.'
The above qUot8b provlalon or tht conrtitutlon
pre8aribed tht raaxlmm rate 0r tax*8 ror gtwral pufpo888,
for roe48 and bridee8, rot juror8, and for pemanent im-
provaaenta, respectively, Tht aonitt mooruing rrox ttxat
levied a54 00116ate4 rot raoh or tht enuxentea purpores
are 0056titUtiOMl rWd8; 42id th0 OOti88105eT8 OOUTt ha8
no power or authorIt to tre58fer xonet b%op! one fuad to
anothsr 0: to expand r0r one ~qorra tax wionef raised 080
eentibly r0r another purp088.
Tht lmtdiate purpore ot the above mmtloatd
pX%Vl8lOA or tht Constitution 18 to lmt the m0uAt 0r
taxer that MJ bt raised for the88 8ever81 pUrpoae8, rt-
apeotlvelyt but It I8 tlto intenatd to Inhibit lxaesrlve
txpeadlturea rot a57 ruoh pur&o8e, an4 to require that
any aa all mocaltt ralted b7 taxation ror t partloolar
purpote shell be IQplIed to thnt purpote and to no other.
Ault 18. Hal.8 Cowty, 116 SW 3591 Eondemon County vt.
Nrke, &W 88 94.
Th6 oa8e 0r Carroll ~8. Wllllamr, s?oa SW 504,
hol48,amoA.g othtr thlAg8, that the CcA8tltuticn oontem-
plait08 that, a8 a matter or ocmnon honesty and rair deal-
init,, tax mone7 takw rrtm the people 08ttntIbl7 ror 0~8
pUrpOtt shall be OXpoAdOd ior that pUrrO8a alone, l8 well
as the tu rata, ror that particular alats, thall not ex-
osed tht presarlbed max5.m~.
Tn view of the lbregolag authorltler, 70~ are
respeatruu7 advised that it 18 the oplnlon or th18 da-
Boa. R. C. Wllwn, Pa60 4
p4rtntnt that the p8pmnt o? prenlo8 ror 1~ura1~* on
the oourthoime o&mot be Imall paid STCQ the PemaaeILt
tiprot08ient ana. The pagmsnt of prwIua8 ror la8uranoe
oa a oourthouse would be an expenditure ror a gewral
purpose of the county ad, ther8fcue. 8uoh expenditure
8hOUld bt paid out of the QtRtln1 fund.
True:lng that the fOrtgOIAg itilf aA8wer8 your
iaqupf, W8 remflIA
AW:AW