September 13, 1963 

Mr. Coke R. Stevenson, Jr. 

Administrator 

Opinion No. C- 142 

Texas Liquor Control Board 

Austin, Texas 

Re: Whether under the current 

appropriations bill the 

LIquorControl Board is 

authorized to construct 

two collection booths in 

the City of El Paso, one 

at the Ysleta Port of En--, 

try, the other at the CorDear Mr. Stevenson: dova Port of Entry. 

The question posed by your letter of September 6, 1963, 

ia as follows: 

"Under the terms of the above s,tated. 

appropriation Is the Texas Liquor Control 

Board authorized to expend a portion of ,the 

money appropriated for the construction of 

two collection booths In the City of El Paso, 

one at the Ysleta Port of Entry, the other 

at the Cordova Port of Entry?" 

The situation as outlined In your letter is: 

"Within the City of El Paso there are 

three ,Porta of Entry from Mexico. These are 

the Santa Fe Street Port of Entry, the Ysleta 

Port of Entry and the Cordova Port of Entry. 

At each such Port of Entry the Texas Liquor 

Control Board maintains a collection station 

for the purpose of collecting the State Tax 

on alcoholic beverages Imported from Mexico. 

For the protection of personnel and equipment 

the Texas Liquor Control Board has in the past 

used United States Government facilities at 

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Mr. Coke R. Stevenson, Jr., page 2 (C- 142 ) 

the Ysleta Port of Entry and has used a housetrailer furnished by the County of El Paso at 

the Cordova Port of Entry. Now these facilities 

are not available; thus the Texas Liquor Control 

Board must provide Its own collection booths to 

protect personnel, stamps; collections and equlpment from the elements. . . . 

"During the biennium starting September 1, 

1961, and ending August 31, 1963, the Texas 

Liquor Control Board did not expend any money 

for construction of any collection station at 

any Port of Entry at El Paso, . . . 

"The Texas Liquor Control Board desires 

to expend a portion of the appropriation for 

construction of two temporary type collection 

booths, one at the Yaleta Port of Entry, the 

other at the Cordova Port of Entry. Each such 

collection booth Is estimated to cost approximately $600 and will have skids on the bottom 

so that it may be moved. . . ." 

The appropriation In Senate Bill No. 1, First 

Called Session, 57th Legislature, 1961, reads aa follows: 

"For the construction of revenue collection station at International Port of Entry 

at El Paso, For the Years Ending August 31, 

;z,“L;, $5i$;fi,Aipast 31, 1963-- U.B. ( unex- 

. 

The appropriation in House Bill No. 86, 58th Legislature, 1963, reads as follows: 

"Any unobligated balance as of August 

31, 1963, In the item of appropriation 'for 

the construction of revenue collection station 

at International Port of Entry at El Paso' 

(item 12) by S.B. No. 1, Acts, 1961, 57th 

Legislature, First Called Session, Is hereby 

reappropriated for the identical purpose for 

the biennium starting for September 1, 1963." 

Article 10 of Vernon's Civil Statutes, provides 

In part: 

"The following rules shall govern In the 

construction of all civil statutory enactments: 
_- 

Mr. Coke R. Stevenson, Jr., page 3 (C- 142 ) 

. . . 

4. The singular and plural number shall 

each Include the other, unless otherwise expressly provided." 

In view of the above statutory rule of construction 

and the language In the appropriation bill, as set out above, 

it Is the opinion of this office, that the Legislature intended 

the term "International Port of Entry at El Paso" to encompass 

the three actual Ports of Entry in that city. It follows, 

therefore, that the sum appropriated to the Texas Liquor Control Board by the Legislature was Intended for the construction 

of a revenue collection station or stations at the Ysleta, 

Sante Fe Street, or Cordova Port of Entry. When the appropriation was made in 1961 and again when it was renewed In 

1963, the Legislature must have foreseen that the Ysleta 

and Cordova facilities would soon be unavailable to the Texas 

Liquor Control Board and Intended the appropriation to defray 

the costs of the new stations. 

SUMMARY 

Under the 1963 appropriations bill, the 

Liquor Control Board Is authorized to construct 

two collection booths in the City of El Paso, 

one at the Ysleta Port of Entry and one at the 

Cordova Port of Entry. 

Yours very truly, 

JGN:mkh 

APPROVED: 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Linward Shivers 

Bradv Coleman 

Ben harrison 

Pat Bailey 

APPROVED FOR THE ATTORNEY GENERAL 

BY: Stanton Stone 

WAGGONER CARR 

Attorney General 

ByYh yY-+= 

Jack G. Norwood 

Assistant 

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