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**  **dapart ompanied** **by a**  **letter r,**  **is** before **UIB. Mr.** 

10 endarrrored to ob**omm held**  **in the**  **De 0**  **al8sdfloation ied**  **by the**  **l3epart-J i**  ag l 8ohaiuls 8ot**orrribd by**  **the department**  **Otispenae balance**  **af We** 



### alked **ta** 

### rariouo **membars of**  **the** bo **adght** have 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**  **informa tion**  **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**  **raoord ing**  **to &he** CmNer's **muspcnse lsdgor**  

### this item **sss** depomitod **ts Csmptrolle~s**  **Suspense 4ooouat**  

### 8eptrarbc 3fbg1931. **This item,**  **4ooordlng to**  **information turnishsd**  **By Hr.**  **C. D.**  **Uatts wsd**  **w.Jao+ Uslstoa,**  **wss aa**  **saonpous** 

### prymnt **re** oelrrd 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 ls Qmkno~n.~ The reoords **In** 

### t&o **Cashierqs DiTlnioe**  

### ohoe that this **aovers tour**  

### deposits **to the**  **muspense ooaount**  **as sham**  **on the**  l**ttaobed sebsdule.**  

### The lnfohcatioa **gathor al**  from **rasiberm ot**  **ths depmrtment** **who sere**  **employ ed**  **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**  **of Sioe**  rworprpcaded **a** 

### oredit **adjustment to**  **tbls ao**  **count 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 **oompss lng**  **tbir woouat**  **were smrisd**  **in s**  **make-6bbiFt** musp cnoa

l **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**  Oar**land &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,**  **e**

**8 sts**  **AuditOr, this**  **department, oea8truleg**  **rrtiols 49~l,**  **Vemsa*s** **Annotated Civil**  **Statutss,** said~

**@rho rw5ing**  **of the**  **&o~s quoted**  Arti

### o&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** 

### p**tloular 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 ls**  **mued ?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 in**  **to 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~~0though **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 sun**  **penra 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**