September 13, 1963

Mr. Coke R. Stevenson, Jr. Administrator OpinionNo. C- 142
Texas Liquor Control Board Austin, Texas Re: Whether under the current appropriationsbill the LIquorControl Board is authorized to construct two collectionbooths 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 questionposed 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 constructionof two collectionbooths In the City of El Paso, one at theYsleta Port of Entry, the other at the Cordova Port of Entry?" The situationas outlined In your letter is: "Within the City of El Paso there are three ,Portaof 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 Portof Entry the Texas Liquor Control Board maintains a collection station for the purpose of collecting the State Tax on alcoholicbeverages Imported from Mexico. For the protection of personneland equipment the Texas Liquor Control Board has in the past used United States Government facilitiesat

-695-Mr. Coke R. Stevenson, Jr., page 2 (C- 142 )

the Ysleta Port of Entry and has used a housetrailer furnishedby the County of El Pasoat the Cordova Port of Entry. Now these facilities are not available; thus the Texas Liquor Control Board must provide Its own collectionbooths to protectpersonnel, stamps; collectionsand equlpment from the elements.

. . . "During thebiennium starting September 1, 1961,and endingAugust 

### 31, 1963,the Texas Liquor Control Board did not expend any money for constructionof any collection stationat any Port of Entry at El Paso,
. . . "TheTexas Liquor ControlBoard desires to expend a portion of the appropriation for constructionof two temporary type collection booths, one at the Yaleta Port of Entry, the other at the Cordova Port of Entry. Each such collectionbooth Is estimated to cost approximately $600 and will have skids on thebottom so that it may be moved.

. . ." The appropriation In Senate Bill No. 1, First Called Session, 57th Legislature, 1961,reads aa follows:

"For the constructionof revenue collection stationat International Port of Entry at El Paso,For the Years EndingAugust 

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

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

"Anyunobligatedbalance as of August 31, 1963, In the item of appropriation 'for the constructionof 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 reappropriatedfor the identicalpurpose for thebiennium startingfor September 1, 1963." Article 10 ofVernon's Civil Statutes,provides In part: "The followingrules shall govern In the constructionof all civil statutoryenactments:_-

Mr. Coke R. Stevenson, Jr., page 

### 3 (C- 142 )

. . . 4. The singularand 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 appropriationbill, as set out above, it Is the opinion of this office, that the Legislature intended the term "InternationalPort 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 Legislaturewas Intended for the construction of a revenue collection station or stationsat the Ysleta, Sante Fe Street, or Cordova Port of Entry. When the appropriationwas made in 

### 1961and again when it was renewed In 

### 1963,the Legislaturemust have foreseen that the Ysleta and Cordova facilitieswould soon be unavailable to the Texas Liquor Control Board and Intended the appropriation to defray the costs of the new stations.

SUMMARY Under the 

### 1963appropriationsbill, the Liquor Control Board Is authorized to construct two collectionbooths in the City of El Paso, one at theYsleta 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 PatBailey APPROVED FOR THE ATTORNEY GENERAL BY: Stanton Stone WAGGONER CARR Attorney General
ByYh yY-+= Jack G. Norwood Assistant

-697-