i 

OFFICE OF THE A’ITORNEY GENERAL OF TexA6 

: Oplnioll wo. o-SDOS 

Refund Of ~JWU,OZ'Z'O~O~~~~~ . 
. 

"(b) Xaoh e!nployer,ahell oause to be deduoted 

from the salary of eaoh member 011 eaoh and every.pay roll 

of suck QitlBlOy8r,fo~ eaoh anU,svery pay roll period, five 

(4) ape? WtItUII&'Of his earneble oompensation, grovlded that 

the sum of t+.deduotfotm cm&e ior a member shall not 

yloeeq ,~ne'ZWad~d aad Blghty Dollax% ($180) during any 

one. Q).~year:. Deduotfom 8&W be&i wHh me firot~pay 

4$@.ll~m9ri&0r~the a~&001 gest 19S7-38. In detm7nM.n~ 
Ron. John 8. RuQQ, Jr.. pase 8 

478 

&ha? 11 of the Bat prevideat 

"The TFMMZOr al the Stats of TOME ahall, upon 

beecriag OUrrtOdiM or the Teaohor Ratimaent Fmd, glre 

a bend la the mm of Fifty Thousand ($sO,OCO.Oc) muam; 

the Xxooat%~O Becrreku 

mwwir0 Thousand ( $e 

&all &YO bond in the sum or 

s,ooo*@o) Dellars, and the stat. 

BMrd oi:Tmetee~ aall xwqrrfra any other snproymu alkd 

mamben OS the ata%a &mrd of fftleteea to g;fm.boad ia 

suoh amounts aI) the Board zmy deem M~OMIV~, oondftianod 

tbataald bonded P-M will faithfullyexeemte the 

dutlee ot the rarpootlre oifioea. All bonds nhnll k 

rad*'rith a good and solvent 6uroty ampany, autborined 

to do buaine88 in the State of Texas, aaid bonda ahnll 

be ando gayabxe to the stat6 Beard of %+maatw and &all 

be l pprcned bg it and the Attermoy Genmal gr T0xa8. _ 

AU MQ*~BO n~~eaai~y and ingident to tha exeautien of 

oue$i bomb, inelud&d prem&wW thereoa, shall be paid 

by the State Board QZ Tru~t80~ from the. l!qmm vd." 

. 

It itr nated-d&&t the meney thus paid by eAstaIm 

%&to tha By8tem by the B3bbe mhool authorities was not 

deduated f?aathe @alaTieu ottheteaohera, nsrdld syoh 

MaeheM par rrodh llupu +a snj other mer. It was vered 

to thm Syotem by the ooIleokor, the employing mob001 Y letriot. 

Honor, thr pueet~l;ton dsaided in Gox%&mna Cotton Mills T. 

Bheppard, 71 8i If. (26) Z47, to whi&h you Qireoted our attontion 16 net involved. 

In the oaae or PrleQdmn 0.. kaesioau surety CampMy, 

I81 8. 1. (26) 870, the 8upreae Qoiut held that the Une@oyment -matto& Fund uea not subjeot to the appropriation 

? 

rofl@ioo, Artlale 8# ,Seotion 6, of'-$or Constitution. m 

he opinion in th+ oat50 we quote brierlyr 

!Phe money here involmd la not the propetiY 

0~ the :ia&‘in any oapaoity, but is a tnwt fund ta be 

held out of the State Txmauury, but in the hands of the 

state l%easurer as tmmtee, for the benefit of a alar8 

of @mployera whose emplo~ess pay it in by virtue of a 

tax l*rieQ, the tax being In tha nature of an exaise ta%" 

- 
c . 

4Y9 

w. Cohn 8. Rudd, Jr., gage 6 

There is nothing to differentiate the nature of 

mae two funds, that ie, the Unemp&yment Compeneation Fund 

uI the Teacher Baring Fund, in rtiepeot to said Artiole 8, 

wtiod 6. The S,tate Treasures ib only 'the austodian or 

nmtee oi the noneya in the Teaaher Saving Ftm3 for the 

mefit of the contributing teaahere. &ah fund ia not the 

roper$y of'thg Btatie i&the usual mense. These moneys being 

lder the @anagament and oontroS of l&a State Board of Trurtees, 

t 18 our opinion that upon entry of an order by that body for 

loh warrant the Comptroller will be authorized to isatm the 

MO* 

Yams very trulg 

Glenn R. Lewis 

Ausistant