Texas Attorney General Opinion: V-1381 Page: 4 of 6
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Hon. Jim W. Weatherby, page 4 (V-1381)
tax vas, in fact, levied for runway improvements,
it is our opinion that the money in question is a
part of the permanent improvement fund of the county.
In Carroll vo Williams, 109 Tex. 155, 202
S.W. 504, 506, 507 (1918~) it is states
"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 one 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 enu-
merated is, no doubt, to limit, accordingly,
the amount of taxes which may be raised from
the people, by taxation, declaredly for those
several purposes or classes of purposes, re-
spectively. But that is not all. The ulti-
mate and practical and obvious design and
purpose and legal effect is to inhibit ex-
cessive expenditures for any such purpose
or class of purposes. By necessary impli-
cation said provisions of section 9 of arti-
cle 8 vere designed, not merely to limit
the tax rate for certain therein esignated
purposes, but to require that any and all
money raised by taxation for any such pur-
pose shall be applied, faithfully, to that
particular purpose, as needed therefor, and
not to any other purpose or use whatsoever.
Those constitutional provisions control, not
only the raising, but also the application,
of all such funds; and such is the legal
effect of articles 2242 and 7357, aupra,
when properly constred and applied.
'Ttue, the Constitution does not say,
in so many words, that money raised by a
oeeaty, city, or town, b7 taxation for one
such purpose shall never be expended for any
other purpose--not even for amether of the
five general classes of purposes defined
and approved in said section 9--but that, we
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-1381, text, December 19, 1951; (https://texashistory.unt.edu/ark:/67531/metapth266199/m1/4/: accessed July 7, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.