Texas Attorney General Opinion: O-6948 Page: 2 of 3
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Mrs. Peyton Burke, page 2, 0-6948
Fund for the purchase of right of way. Therefore, if possible,
the people of Falls Countr wish to use this surplus money for
these specified purposes.
We are herewith enclosing a copy of our Opinion No. 0-6477 which
answers your question concerning the tax.reallocation election.
In the case of Carroll v. Williams, 202 S.W. $04, the Supreme
Court laid down the following rule:
"Going to the real gist of the main issue before us, section 9
of article 8 of our state Constitution, supra, inhibits any
and all transfers of tax money from one to another of the
several classes of funds therein authorized, and, as a sequence,
the expenditure, for the purpose therein defined, of tax money
raised ostensibly for another such purpose. The immediate
purpose in so prescribing a separate maximum tax rate for each
of the classes of purposes there enumerated is, no doubt, to
limit, accordingly, the amount of taxes which may 1e raised from
the people, by taxation, declaredly for those several purposes
or classes of purposes, respectively. But that is not all.
The ultimate and practical and obvious design and purpose and
legal effect is to inhibit excessive expenditures for any such
purpose or class of purposes. By necessary implication said
provisions of section 9 of article 8 were designed, not merely
to limit the tax rate for certain therein designated purposes,
but to require that any and all money raised by taxation for any
such purpose shall be applied, faithfully, to that particular
purpose, as needed therefor, and not to any other purpose or use
whatsoever."
Based upon the above authority this department has repeatedly
held that the Commissioners' Court was without authority to
transfer monies from one constitutional fund to some other fund.
It will be noted that the Supreme Court said in Carroll v.
Williams, supra, that section 9 of Article VIII inhibits
"any and all transfers of tax money from one fund to another.
We know of no authority whereby an election may be held to
determine whether or not transfers of surplus money in a
constitutional fund may be made. Reallocation elections
operate only prospectively. Therefore, it is our opinion that
the Commissioners' Court of Falls County does not have the
authority to transfer surplus money from the Permanent Improve-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-6948, text, 1945; (https://texashistory.unt.edu/ark:/67531/metapth264225/m1/2/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.