Untitled Texas Attorney General Opinion ( 1947 )

A NEY GENERAL
TEXAS
PRICE DANIEL
ATTORNEY GENERA,.
June 12, 1947
lgm. IL w, Jones Cp%nion No. V*246
aounty Auditor
Oaines County R0: Authority of the
Seminole * TMes Gonmissioners’ court
00 or&or the lssuanoa
oi sarlp warrants for
the payment of claims
against the Road and
Bridge Fund under the
faots presented.
Bear sir: V
Your request for 48 oplnjen from this Depart-
nnat on the above subject matter is as follows:
Vaines County’s Road and Bridge
Revenue is ia turn transferred to the
funds of the rour precinots. When the
funds of one precinct are exhausted,
&as the Commissioners Court havs the
euthority to order the issuance of
serlpt warrants in paymeat of claims
M&inat that recinct for servioes and
matrrpials as f ong as theye is a balance
tQ the credit of all oi the Class 2
lrunb38a6 4 whole?” ,;
Ps answer to our request for additional in-
iormation we have received your letter of Ray 9th wht8h
is ia part as follows:
The l&47 budget approprlatod
iunds%ounting to $75 773 70 for the
oPerationa of Preeindt’#e,“the preolnct
Of this amount, more than
6,OOO.QO has been expended or W$ll )e
payab&e by May 31, 1941,
‘2. The script warrants ii ib8u8a,
can be redeemed in November, 1947, from
moon; ‘jeoelved in the Ootober tax colleo-
A large portion or our valuations
bging’~rom oil, we &oe oonsistently cob
leoted approximately 9C$ of the taxes .
Baa. II.w. JOEWJ - Page 2 (V-240) ’
u60880ain Ootobor. Oi oourae, this
will um up’s large portian of the
mney nmded for the 1940 opdratioos
of the preoiaot.”
In the dam of Austin Brol. t, Montague
fhanty, 291 S.W. 628, rerrraed~ on etL*t pelats 10 8.W.
(24) 718, It was held that whore e oounff had hmwd
warrants ior the payment of ‘road laaohinrry. and said war-
rants were not intended to be paid out ot eurrdot ray*&
mos the warrmto nro toil. We quote from.tildOlJr?
ieB che r0iad8gi
*arot1eB 7, rtti 11, 01 am QQI-
ltitmtiodaolare8,
n, so far a #
port&
Bee, that:
"'Ii0debt iOr any purpoeo &all
over be Incurred In azq manner by any
oity~or oountrunleor .protlsloa is
mude at the time of orutlng the sam,
‘ior iev~lng ‘~4 ooll*odbg a auffioiut
tm' to pay the lrtrrret theroon ud pro-
rldo at least 2$ a8 a siaktng fund’.
*It mm8 clear, both by the terms ‘I.
OS the warrants and from’the testimony
OS the oopllplailioners, that’ ths mum8
spo+tlrd in the warrants were not to k
peid out ot the ourrent funds of the year
at their lssuanoe. This being trur, WI .‘:~..,,
US@k there can be no question under the
ltNhorltiee but that the obligation oea-
rtttutrd 'a d&t' wlthin the reanl~& lf
the conatitutlaul we have
provisierr
quoted.
“In the ease of Mcilefll v. City of
Waoo, 89 Tax. 83, 33 S.W. 322, It wu
said on this aubjrot by our Supnm Ceurt:
“‘la .oblf@Aon binding the tit to
: pat for a matter relating to its ord In ary
expoaao#, suoh paymeint being,! in oontempl&
%i$ ofa$ e;r”lom#``‘,b&ul``“~ :a&
ia whioh tb l~nditura 18 mado, or an
fun4a rm h e n4
lmfulljl lpplioablo there L
Hon. M. W. Jones - Page 3 (V-246)
would be~.....
a debt, within
- the meaning of
the Consz,itutzon. a
."Inthe case of City of Terre11 v.
Dessaint 71 Tex. 770, 9 S.W. 593 our
Supreme 6ourt also said on the suijeot:
"'IYe freely 00nOeae that debts fork
the ordinary running expenses, of a city,
payable within a year out of the incoming
revenues of the year, and with other in-
debtedness notclearly in excess of the
yearly ~iricome ror genesal purposes, can
be oreatea by a city. But we think that
a debt for current expenses in oraer to
bd valid, without a ccunpliance with the
oopstitutional and statutory requirements
to which we have referred, must run oon-
currently with the ourrent resour‘bes for
such purposes, and that such a debt can-
not be created wlthout such compliance,
which matures at suoh a time as would make
it a charge upon the future resouroes of
the city.“’
Unaer Article 689a-B-11, V.C.S., the budget
whioh Is prepared in July ‘and adopted in August seems
to be tied to the tax levy made in August for taxes
which are to beocme due and payahle.da Ootober 1st.
This IS made manifest by that ,part of Article 689a-11
xwaing as follows:
after bo made eroopt in strict compliance
with the budget as adopted by the court.”
(Empbe~is added,)
The buaget referred to here his the budget for
the fo&lg*ing oalendar gear. The taxee levied in Au-
gtteton the ba8ie of the August budget are taxes which
io contemplation of Artlole 689a are to be applied to
the expenditures for the lollowing calendar year. This
praatloe of Ieryw taxes in August for use in the
..
’ ,
Blr, Id. W. Jones .- Page 4 (V-246)
tollowing c~lw44er yerr roLke&rU fn praotioe~&til
the Le.gislmepn pasacd Artiole W??Wb .V.C.S,, all.owiaS
a ait300m on a& valormu texea paid la advancem PFiW
to this law, most, 01 the tar.8 levied $0 Au@uat wru
id b J-y of the fallming year; immediately W-
Pore they beetum delinquent on Februar 1st. &tZok
7336, V,C.+ Uter oa&etmAt of Articfe db the m
at the tax44 l*ti*b in August ah pala ,k Botider C*
Taabor an4 telltmllog, b ordsll te tab &@B-
we oi the?%%%. )his, however,, yllr yr) ,rL’yr
the faOt that %*r*g eolleatrd in Oatobm, Ila*aaabar ad
TMmmber l#l ~,waler the 1947 aaselraplant cars to be’usod
fur 194% opwetloa8~
‘. Ia vicaw’o? the foregoing authotttisr, r.orlp
werrmts mannot now be Issued that will have to b+ MC
deesad out of taxes aolleotad under 1947 aar*cl8tiat;r
for rwh taxes are revenues for 1948 operatloar~Ut$ iW
0uPwat PeT(lnae4. Under the faotr sutmltted, the-
has already been expensed all but $9,773.70 of, the a-’
mount appropriated under the 1947 budgrt for Praoioot
k the reoinot iLu quoation, It is, therefore, mr
optplan %hat rorip watrmts up to $9 773.70 sag be Is-
luII if they are within ~the reasoaebij antiolpated
ourrent revenues for 1947. It is our further opinion
that AO eorip w&grant8 may be lsmued that are intended
to be paid out of reoemer for 1948 or any future peas..
&rip wakants ,011county road’and
bridge fund may be issued by a county
In an amount equal to the aifferenae be-
tween the sum of money already expended
and the amount appropriated in 1946 for
the 1947 budget, provided such warrants
are ulthin the reasonably anticipated
.ourrent revenues for the calendar year
1947,
.
Taxes oolleotad In October, Rovesber
amI Deeember, 1947, under the 1947 assess-
. .
.. . .
:’
Ifm. M, 1. Jctner - P8&0 5’ (r-248)
op~r88 and 8m not mmnt m*awo(I
.
fours very truly,
ATTORNEY GEIIZUX.' OT TX&3
BY
fagan Dl ckson
rD/lh :wtl First Assietant