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1970 Arkansas Attorney General Reports and Opinions 1 (1970)

handle is hein.sag/sagar0034 and id is 1 raw text is: Ju~aly 1 , 1970             IUbDN-
Honorable George Nowotny
House of Representatives
301 First Federal Building
Fort Smith, Arkansas    72901
Dear Mr. Nowotny:
This is in response to your letter to the Attorney
General in which you pose two questions:
(1) What are the restrictions on the use of
funds as set out under the constitutional
establishment of the 3-mill county road tax?
For example, may these funds be used for any
purpose other than county road construction,
repair or maintenance; and may they be spent
in a county or district other than that in
which they are collected?
In Lawhorn v. Johnson, 196 Ark. 991, 120 S.W. 2d 720,
the court in construing Amendment 3 and subsequent
legislation with regard to the payment of the salary
of a County Judge as road overseer from funds collected
under the 3-mill road tax said:
It has never been held that a road overseer
could not be paid out of said funds, and the
County Judge, acting in his capacity of road
commissioner, is nothing more than a glorified
overseer. It would appear that supervision is
as much a necessary expense in the building of
roads as the driving of a grader, or the use
of a plow or other instrumentality. A very
large part of the duties of a County Judge is now
that of the construction and repair of roads and
bridges. Why, then, should not a portion of his
salary be paid out of said funds? If, in fact,
his services as exofficio road commissioner do
enter into the 'making and repairing public
roads and bridges,' and we so hold, then the
payment of a part of his salary cannot reasonably
be held to be a misappropriation of the funds.

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