OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ran. Yarrln Ball, Ccatisilssioner 

Board or xn8ureil4e comlssloa4re 

Ausitln, T4xaa 

Dear sir; Attention of Sr. I. Blak 

opinion no. o-ls96 

Rat wlat 4onsti*tlt 

Mre xnstlreM 
of rim or lightning or tornado or wind storm 

or hall insurance ih thio Stat4 aooording to 

the repcirts made to the Boar4 of In8Uranae COIPmlssionsrs as required b3 lnw; and asid taxes 

when 8olleetsd shall be plaoed with tb4 Stat4 

Treaaursr in a separate fun8 whioh shall be 

known as the ?lre Imuranae DMiaion FuM, rblah 

Fund shall be kept sepalWe and apart from other 

run@8 anKmon4ye in his hands; and said sp4uial 

Fund or SO ruuh themof as may be neo488ary ehall 

bs helQ and Q-ended forth4 purpose of aarry%ng 

oat the protialons of this Chapter; and ehould 

there be an unexpended Mlanoe at the end of 

uny year, saldbalsno4 shell remainlaaaid 

'Feed ana the Board or IMuramoe Cad8sionen 

shall r4du44 the aesesamnttorthe 8uooesUng 

y4arsothst the -tprodue~6al4~~ into 

the State Treasa~~ together with said an 

eQ bnlqx44 in saLd'FUn@l in the !!Masury, XFbs sufSiol4nt to pay +l 4xpeoses to? th4 durrent year, ~a~ not 4x448& the amount moe88wy 

to puy all ilaoessary axpenses of maj~. 

the Fbe siuJumn44 *Ttaion of 84iU Boara,: 

that no ~deflait -8hdi ooour in .Mld FtM, -4h 

,tuuds shall be paid out upon r4qoisltfo!l Blade 

oat and riled by 4 majority of the Coim~L~Ellon, 

when ths CmiptroZler shall i88tre 

for, 

wurrante thareThe taxee 14714& and 4884884d by this S48- 

tion ohall be inbepanQ4& oY and in eddftzon 

toall othert4m8nowSnposed, orwhiohoay 

hereaftsrbe lstpo84dbylaw, a&nst8nyaampany, mentioneil herein.* 

Artials 49W, BeTkSea Civil 8tazrt48, ren68 4.8 

follows0 .,~ 

The prssidcrnt or riarpr88ld4nt and s44z4- 

tarp or each fir4 marln4 or l&and lneuran44 

caapeay 401~ busfmess in this SUit4, 4nau4lly, 

on the itret day or eaah ye8r, or tithln six&y 

day8 themafter, shall pr4p4ra underoathaad 

deposit nith the Oonmirrsfon8r 4 Nl, true and 

acmplete 8tatemext oi the oondition ai 8Ubh 

aoaqany on the last day or the month of Deoeaib4r 

pmeding.- 
P~irtigra h 4, page 34, of Senate bill NO. 4129, 

Act8 of the 46th Ll Si4tUT8, P8468 48 rOmW8 t 

"Frovlded that the roi-egol~ approptitiOnS 

for the Firs ~ViSiOn Sh43.l be paid Out Of 

revenues obteined iroe tax on p84 praaiUm8 

0r laaumaae aomp44ia8 la 44oordenoe with the 

exlsthg laws, exempt the foregoing approprlatlona for fire esoape lnepeotors and 

their ~898, whlah shall be paid out Or the 

General Revenue Fund. 

"For the purposs of m-printing the Texas 

Gen4ral %nSlS Schedules Of rlre and WincSt4~ 

lnaurenos rates es provided in Artlole 4B8JZ of 

the Revised Clvll S~ty~S~ and other matter% 

lholdeat thereto, there is hereby appropriated 

ror the tlsoal yearn endla& Au@& Sl, 1949 and 

August 31, 1941, 80 mUoh Oi the %8SSBMentS 

aolleoted under Artiale 4902, and any ba&nOOS 

remalalng in the Irire Insuranae DivlSiOn Ehad 

at the end. of eny iisa.~ ywar, or SO mwh thereOr 48 l!Iay b4 WO48.“~$‘, iOr Oar~fXl& Out the 

14~8~ of this ,@ate with regard to these eohedules.* 

Regarding llmltatleu Of pagment8, Senate Rlll 

429, SUpl?%, Pags 149,~ provldeer 

Ttxaept us othenisa providsd, wheaever, 

by virtue Or the p~liSiOXl8 O? this A&, 

lt4ms 8X-8 to be paid out or fees, lY304i~t8, 

apeclel fuade .or out of other ZtIIIdS available 

ror ose.by a dep4rt.rmnt' it is the intention 

or the k&slature to &It expeadltur48 out 

Or aaid fees, X'%V34iptS, Sp@Oi41 fund8 4r other 

available funds to the purposes and in the 

twmunta Itemized herein, and it is so pmvlded. 

If, however, the amount ot.the fee8, reoelpts, 

sp4lal or otbcii available funds here111 referred 

to %re mOr8 then suffiafeat to pay the iteiS8 

hereln tbSigIUh4d to be paid theref'rcuu, th8 

departnmnt to whloh the 8ald fW8, reoeipts, 

special funds or other araZl4ble funds 6cce 

appropriated XQRy, ii ?leSe884~ to EdmdaqU%t4ljr 

pprtornt the fuaetiona of Said department, u%8 

%XIy p&t&m Or 84id %Ur~lU8 

special funds or other 
Ron. Y%rvln Hall, Page 4 

however, that before doing so the heed of 

6UahdeparfJmIt sh4& Under oath,u%kL) 

application, jointly, to the CovarpQr, 

the Attorney Ceneml and the Stat4 Tre48Urer 

setting forth in detail the aeaesslty for 

Using 8Uah SUrp1U3 f488, r404fpt8, SpbOidl 

flails or other available fund8 and ItmalSlng the pUTJBOSe8 r0r whloh the mme 0 to 

be used. UdesS the appliaetion is 4ppr0Wd 

by at least two or the thraa permna afaramentioned, the surplus fees, reoeipts, spacl%1 fuude or otber 4rallsble f'U%dS shall 

not be expended. Any itex Set out in the 

4pplicatlou 04% be deleted by d4Oi.SiOn o? 4 

majority or the threa pemons aforemeatlonetl. 

All applications which %re approved or denied 

must be signed by those rotlug.to 4ppr0va 

or deny 84Ula. Said ~pliC4tiOllS artet 

approval 0~ rejaatlan, shrll be &led with 

and retained by the State Auditor for 4 

period of Six months after the 4x@ration 

of the bien&m ending Auguet 51;1941, an6 

Shtil rermluopen to public inspoatlon during 

6%1d period. -All 8urplue fees, raaelpts, 

SpeOial .funds, or other atallable funds on. 

hand at the'snd oi each ye4r of the bleuuim 

Shall revert to the thnorel~Tenu8 Fund of 

this gtata udle88 othenrim prohibited by 

&B, or u&e58 otherwise provided herein. 

ao salary paid additional employees shall 

exaeed the amount here14 appxaprlated tar sMlaw poaitlons. l&l disbUrSemtut8 Shall be 

made 011 warrants issued by the Comptroller 

oa the St&e Tmaeury." 

r0iw73 : 

Article I.+$, Revised Civil Statutas, reatle 48 

The fiscal year or the State shall 

terminate 04 the thirty-first dcy of Augmt 

0r em91 year and appropriatIona OS the State 

governuent shall aonform thereto. All off;- 

uers who ere required by ler to report amumlly 

or biennially to the &&elature 0r Governor 

shall close their aeeounta oa that date, aad 
60 soon therrarter %s rr'catloabla 8h411 pmpare and corplla their respaatlve rapartS.* 

By virtue of the above quoted statuta, 4ll 

approyrl4tlon of the State Cavenmntnt muat amform to 

tha flsoal ya%r therein desl((pat%d and not to thu budget 

year Of any State departumt,. 

Artlola 4908, aupra, ~paalfl~lly pravldas 

that: 

"....aald SpOCfa1 FuAd ar SO nu9h thaxw 

48 xtny ha aeoesaary ahdll ba hald arid axpsnd 2 

rorthe purpcme of oarrylng out tha prwbfons 

of thir Cheptar; sad should th4ra ba 44 UA~Xpend44. balance 4t the end or 44 yerr, aaid 

balaaoe 6ha11 rwain In eald Rurd and the Boer4 

of Insurance Comml~sloners shall reduce the 

a8sca6ment tour the suaaeedlng year so th4t the 

muiotiat pmCuaod and paid into the St4te -aSUrf, 

together with salti unexpenfied b4l4~o4 la eaid 

Fwnd in the Traasury, will b4 8tUflolent to pay 

832 sxpezmaa for the aunant ye%r, end not exseed the nmaunt neoess4ry to pay all waes84ry 

expanse8 of maintaining th8 Flra 1AsWtrAO4 Mvfslon of MM Board, so th%t no aeriaft 8hal.l 

oeaus in 86ld Fund, which funds ah411 be g4.id 

out upon raqulsitloa made out and tiled by 4 

rpejorlty of the Ccmmloceio~, when the ccnptroller 

shell fsaue nrrant therMor....* 

The f4glslature wso&zrr the c?l8blnotlon ktweed the year for oollaotlng funds by tha tarLou stata 

departments whhlah 1% usually tha aalondar ye%r and the 

year ror expanblture of svh runa which la the ri84ta 

year. ~uvplus XuAde.althiA ths meaning of that tarn a5 

used in th% U.nzltatlans of Payeaenta clause of Seunte Bill 

So. 487, Aota uf the 46th Iagielature, only rerir to am 

pluses with reapeat to Itans a~propriatad for 4Xp4ndltur4 

by ths dqxtxtsant for the flrwaf. yunr. 

Theretom, you are'reqmctlklly 4Uvlee4 that It 

Is the opinion of this &apartReat that it Is only la the 

evant th%t there my be in tte spsnlsl tund en amunt of