It shall be unlawful to transfer any moneys from the county road and bridge fund to any other county fund. The county treasurer shall be liable on his official bond for any such transfer or transfers.
History: Laws 1921, ch. 135, § 10; C.S. 1929, § 64-210; 1941 Comp., § 58-310; 1953 Comp., § 55-3-11; Laws 1973, ch. 258, § 145.
Money may not be legally transferred from the county road fund to other funds within the county operating budget. 1969 Op. Att'y Gen. No. 69-149.
Disposition of surplus legislative matter. — The disposition of any surplus in the county road fund, other than as provided in this chapter, is a matter for the legislature and it alone can authorize a different use than what is now permitted under the statute. 1952 Op. Att'y Gen. No. 52-5500.
Am. Jur. 2d, A.L.R. and C.J.S. references. — Taxation for highway purposes as within constitutional provisions prohibiting legislature from imposing taxes for town, county, city or corporate purposes, or providing that legislature may invest power to levy such taxes in local authorities, 46 A.L.R. 609, 106 A.L.R. 906.
20 C.J.S. Counties §§ 193 to 203.
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