I 

: 507 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

iloaoraile'6eoo u. moppard 

comptrollc OS Publio Aoeouatm _*- &u8tiD, tartar 

four letter requs 

ment upon tbo a 

prcprrrotl by hit-r 

stallingd 1crtt 

ni?n from this dapartompanied by a letter 

r, is before UIB. Mr. 

10 endarrrored to obomm held in the De0 al8sdfloation 

ied by the l3epart-J i 

a g l 8o h a iuls 8o torrribd by the department 

Otispenae balance af We 

alked ta rariouo membars of the 

bo adght h a ve l me idea as te the 

a of theaa item cmntl whr they rare 

dapoaited to this 1~1spen8s aaaount. 

*The flrnt item, saoording to We J. U. 

Byrne, was in payment o? &oto* Puel Tax tf7 the 

Auto apply Cmpaay of Laredo, Texas, in the 

rrouot or #2a.sa. Aaoording Co the information gathered tbfa was a rtiundrble it-, but 

Sor l me reason tbe mot of refkmdlng this to 

rho tax-payer was norer exe6utedr The 1adgOr 

mbeet carried by. tbs Canhiar mbeve~ thad this 
Ysaorabls Ueo. U, Sheppard - page 2 

lteu sas deposited te Suspenss April 26, 1931, 

Vhhe second itap is listed under the nsmo 

OS Bas &ssdy in the assunt of $6.00, and raoording to &he CmNer's muspcnse lsdgor this item 

sss depomitod ts Csmptrolle~s Suspense 4ooouat 

8eptrarbc 3fbg 1931. This item, 4ooordlng to 

information turnishsd By Hr. C. D. Uatts wsd 

w.Jao+ Uslstoa, wss aa saonpous prymnt reoelrrd by the gmerxmr~s oftiae at the time tlm 

Uoaoc8bls Dan Yeodl, wss QWernor of Tams. 7he 

@..oo was deposftsd sitb ths Csmptrollsr Co? 

disburssmnt to funds, and the Cwptreller bad 

no way at detsrmiaing the fund ts whiob this 

mmount should be Qopodted. 

s-?ho third itsm in this aoommt, ssmunting 

to *82.2ar is listed l s Qmk no ~n.~ The r eoor ds 

In t&o Cashierqs DiTlnioe ohoe that this aovers 

tour deposits to the muspense ooaount as sham 

on the l ttaobed sebsdule. The lnfohcatioa gathoral from rasiberm ot ths depmrtment who sere employed before and at t&e time Yr. Simppard took ofeloe 

is thst these are fse lbsms oolleoted under the 

aousttts 7srrell adsiDi?trationI 

Vhe tetal of the80 item amounts to @la.11 

and is oarrltkl thusly on the oasNs~*s oantrol 

sheets ss bary kclrmbra Suspens0.Q Mr. Irtt8 

tells us that in 1937 the ASSiStSat 8tSte AUdilOP 

in ukiug the annual audit oi the Cashier’s ofSioe rworprpcaded a oredit adjustment to tbls aocount of @,74, sNob recluosd the l soount balanae 

& 

.24 aad slnos tbat tire it baa bean oorried as 

ia .a7. 

s&P. Uatts informs ss that the itsm oompsslng tbir woouat were smrisd in s make-6bbiFt 

musp c no l a ooount before w law ~8s psssml by 

tbs legislsture governing Suspense itsme. It 

nas depoeitecl uador tbe ola8siPluatian of *Youstan 

Twrell Spssial’ upon thlr agprora$ of br. fwrell, 

end kr. 6heppard inherited It in that Taabfoa when 

be took otlLae* 

aLlthin the past CM years the State Auditor 

has reoosan4mdcd tbat this soaount be oleared to 
Monorsbls Uss. U . gbeppard - p4e 3 

the Baoaa=al Tundr gpboial sfifort sas ssde 

07 the Assistant Wats Auditors in their 

rooentl~ oomplsted investigation OP tNs 

departmeM to here this wcouat clsarsd to 

tho Cenral Fund. On Pebruary 19th of this 

par b Oonf~OnoO ~88 hold bstreos wr Oarland &araos, Assistant gtats Audlt4w, Yr. 

Yob Calrut, Dqwrtacwt Itatistloisa, and 

4MlI, and it sas l gresd th0 #013,l47 sssld 

be t&e prepsr 6motmt to olsar.* 

sn 0 inlon no. o-948, a6dressed to Xmorable 

r0r c. llj4, 8 e sts AuditOr, this department, oea8truleg 

rrtiols 49~l, Vemsa*s Annotated Civil Statutss, said~ 

@rho rw5ing of the &o~s quoted Artio&s 6lssrlf IWostes that the prooedoro 

ior final payment lot0 the Stats fre8mus7 

is by the 1muwwJ of a dep6dt rarraat. 

Sush deposit warrant is issued to the ptloular fund ts sbiab tbs aon- goes* I$ 

1s true, them, that utntil the iursl to sbiob 

the aonsy sbsuld go lo dotsrminsd tbo depodb warrant to that fund oannot be lsmued ?or suob aonq. For this rma$ou, it 

is our epinion that la s aase where aonq 

is pald to one ol the dspartrants et the 

8tat8, and there is 8 question as to wbiob 

partioulrr fund said ronq skoald go# the 

saa# ~4 properly be pnid into the Suspe~w 

Fund bcsause said msney orrmot bs plaid into the prop6r runa until 8 klepomit mrrmt 

tor auol mooq 1s drawn * On17 then is tho 

moae~ pai lDt0 tho Trsssu~~ UNle tbs 

particular etestination o? the fund is in 

questioD, 8~~0 though them is no qnestioa 

as to tbs Stats~s right to the msnq, so 

tee1 that Lb8 BODq somOs rltNa the oatagory o? 'moonq which is iwaiting the ttms 

sben it 0011 flaally be taken into tbo 

Treasury' 48 sst out la Artlels 4-S. Xou 

are, thsreforo, sdtisod that in eases 

shers therm is an aotual doubt as to the 

partiwlar fund to shioh a Donay sbwld go 
$ionorabls Gas, II. Sheppard - page 4 

aaid ronq may properly be pluvxI in tbe 

khspansa Fund by the head of’ a Aeprrteeat;* 

Ybat we uid there ruler your owe* 

nr, ukllingd mnslysi8 0e the nary Yensmrm sunpenra Auoount does not oboe that CbO Fund la tbmt oaouunt 

belongs to the 6tate, &UC 00 tba soatrmry, tmle to dum 

that it belongs to @ther8* la OQdOiOlt %O. Q--44, addrQ88- 

ed to uonar8bls Jo880 Jue8, Iltate Tremurr, we rde the 

same quotation me thst mbovr, MA eddrdc 

*la rieu oe the rule there muoounaed, 

it %8 the Op%UiOa Ot t&k8 D6putmm9 tie 

it-8 mentiOa@d by you WhObC) SOU~OO MA 

*la rieu oe the rule there muoounaed, 

it %8 the Op%UiOa Ot t&k8 D6putmm9 tie 

it-8 mentiOa@d by you WhObC) SOU~OO MA 

8iaoe it ha8 not been Aetermiaed tbat the Mary tic- 

%mmra &~&36lI8#3 Aa,oeaUnt belong8 to the St8t0, Lt. CMnot be 

covered into tbe State Treasury. Yorsover, even though it 

8ere uadi8puted tbrt the tund doe8 belong to the .State, 

unlers it bo8 been Aetaralnsd further a8 te rbiob tund the 

8-0 8bould b0 Wbditdd, it my Inet be depodtti ia the 

State Treasawy upon the Cooiytroller’o *orrant. 

tru8ting that what 8e hove #mid ruefioiently 

mn8wers your inquiry, we mre