## 574

OFFICEOF THE A’ISORNEY GENERAL OF TEXAS **AUSTIN**

Xonorable George II.Sheppard Goqtroller of Pub110 **Aooounta Austin,**  Tsxaa

Deer Sir:

We are In reoelp 194G, requesting the opini letter reads ln part as fo

Motor -&ml Tar Law Session ot the Fort

"In the edminletrf&tlon

### andenrorooment of the r+Tund motes-fuel laws the GomptmLLer iinde itmoemary, in hts dlsoretLon, to vigomualy proaeoute oertain suits,,uepsllly in cooperation witzhthe IJistriotAttorney.

## ,475

Honorable George K. Sheppard, Page 2

In **one** particular ocse, the Goniptroller, within his discretion. find8 it neoessary to inour the expenses or a photographer to take pioturos ol e oertaln soem, which plotures are to be used ln eriden08 In the prosaoutlon **0r** the ease. The photographer himself will be used ea awltneaa. The Comptroller finds It neoeerreryalso to pay the fees of a phyelolan to erslGineaoertaln 

### defendant whloh **physlolan** all1 be used In the trlai
or the case.
"1s the Wptroller authorized to **incur** euoh expenses against this appropriation?

Would there be any dlffsrenoe in inourrlng this expense berore or after lndiotmsnt?*

We ruled In opinion No. G-11356that 

### theabove quoted prov1slon oonstltutes an approprlatlon to the **Gomp** troller ror the purposes therein authorized and la avallable ror the blemlum.

hots 1933, p. 75, oh. 44 es amended 1935, 44th LQ3.,p. 558, oh. S4G 

### (Artlole**7065a,** 

### Vernon'sTexas Glvll Statutes) Impose8 an ocoupatlon or exe16e tar upon mater fuel, Texas. the tax toecorue upon the flret sale in

Detailed 'prov1elon6aremade for report@, lnspeotlons, 

### $nvest$gat$ona andthecolleatlonofth@tax,and Imposestheprlnolpaldutle6lnoonnactlonrlththe oollectlon of t~hetax and the adm$nlstration and enforoe!ttent or the dot upon the Comptroller of Pub110 Amounts. we shall snotenumerate these varioaa provlslona In detail.

Sections 13, 7 aml 12 of the above enaotxaents were mended **by Aota**  1939, 6. B. 190.179, p. 507, the quotation In your letter being taken frozt

### amendedSeetlon 13. That section provides for rerund or the 

### motorrue1 tax paid by licensed distributors when the motor fuel upon which the tar was paid $8devoted to certain uses; the provision betng $3 the nature or an sxeauptloa. In order to safeguard agelnst abuass end **to** facilitate the enforcement of the Act, distributors desiring to eeaure

## 576

Hczorable Ceor?;eIX.Sheppard, YaGe 3

the authorized 

### refundmust 

### ‘rirst secure a liaenee from the Comptroller, rile en oath, end furnish oertaln $nformation. The Act makes it am$ademeanor to sellmotor fuel uponwhloh a refund may be authorized, 66,without first having obtained a license.orb;;g;tm- $;;;;;lon Ismede for makiny 8hd keeping redords -

claims, eta., subject to the er,provalan& itspeetl& of the Comptroller and a lloenss may be revoked ror violation or the provisions or the **Aot.** Various Poms ere to be presorlbed and furnished by the Oomptroller. Section8 13 (g) and (h)direct the payment of the taxe8 oolleoted Into the State Treasury end epproprlate e speolrled amount for **making rerunds.**  **Tbs** last mentioned subsection authorlsea the Ueduotlon of 

### the $1.00 flllng~fee.w~lah Is appropriated to the u8e of the Comptroller "In 

### the cdmlnlstrat$on end enforoement* of the Act and In furnishing the form of~lnvolce of exezption.
Section 15 or the Bat of 1935 makes 

### It **a** relony, to vlolnte verioua provisions or the Aot, or to reruse,to permit lnspeotion of 9roduote and premlaea, or to ~"wllfully 

### forge or

## rdlsiry any ,$nvolce0r exez&lon* or si1fuU.y **and** knowingly make any f&lse statement **in** any ola$m for refund made or riled es~,toany material teat requfred to **be i;iven.** * Venue, for proseoutlone under this 

### eeotlon is pleoed in Tm~ls County 

### orthe aounty Inwhfeh the 

### vlolation 

### 0oeurs.

It Is olear from a consideration of the motor fueltaxlaw as awhole that the pr$=~ duty ofedmia- $s;si;;g and enforoing the aot 16 Imposed upon the Gomp-

. The Le&lslature ha8 attempted to strengthen the retund pzo~$elon8 

### or the law, to Insure adequate means and mtbods ror the prevention end proseoutlon ~ofun**authorized** refunde, and to promote a more effective enforoesent end prevent abuses. The nature of the duties $mposed upon the Comptroller require a.vlgllant.$nveatlgatlon 

### andexaminetion of the 

### rmords, prem$Sss and oommerolal.aotlvltlss or those engaged In tho produotlon, sale and use of motor fuel, to deterreinewhether vfolations have 

### oaourred, and ts prevent violetlona of the **re** fund provisions of the law a8 well a6 its other **terms.** An errloientienforcement of the motor fuel.law uould require the @therIng 

### endpreservation of evldenes in suoh form thtitIt mightbe properly and effeatfvely presented in the trial of o&se8 or prosecutions arising under th6 AM,. Evlde~ntlythe Legislature oontemplated that the GomptroZler should vigorously **prosecrute** suah aults ~8

## 577

&onorabls George B. Sheppard, Page 4

might be proper or neCeSSary, and that he should cooperate with the distriot or prosecuting atsorneg and furnish suoh data or evidence as .zightbe at his dis?oaal to lnsure a sucasseful prosecution of violatione.

This departmat had before It a related question in a Conrerence 0 lnfon, dressed to Honoraf **dated** September 27, 1921, adleLen A. smith, Book 56,

### p.6.

In that opinion the Legislature hadmade an appropriation to the Live Stook Sanitary 

### Commission,*'for the enrorcemnt or all laws coming under the supervision .-ox the Live Steak Sanitary Commlsslon, and all expenees 'inoident thereto." The Commlssion had employed an attorney to be paid out of this appropriation and the 

### DOIS~- %roller had refused to issue awarrant for the elaia. This **department ’** **s ruling**  **was In**  the following la-age:

?I We do not think the Laglslature 1ntendid.b; making this appropriation that the Live Stot?kSanitary Comaission s~uld eniployor appoint a lawyer to travel 

### over the 

### StateofTexas 

### forthepurimae or aesieting oounty attorneys in the prosecution or those aharged 

### withvlohtlons oftheIAve Steak 

### SanitaryLaws. The appmprlation ie n6t one neoesaarily ror that purpose. Th'hie appropriation may be 1.188d for the purpoee 

### 0r **oonduehg** investigatfons, in uonneotion with the proseoutfozl

## 0rviolationsorthe Live **Stock** Sanitary Laws and in the payment or various and neaessary ~%SM or expense thatmay properly be 

### inaukpd orthe pert 

## 0r the Live Stook 

### sanitarf”Cadssian in preparing to institute proseuutions.*
Bleoess~arlly

eaoi:case or Investigation will.pnsent its indivfdual problems, and require diZferent types at evidenoe to be obtained **and** preserved 

### in suehmanner ad the aireumstanoes zaayrarrant. We oan rea$ll,pundostand, that in some oases, expenses 

## 0r the

## naturenentionsd In your letter.nmy be alaiooteaeentlal to the

### proper preparation of **oafs88** and their prosecution in the enforeeraeat

## or the 

## rsrundgroviefona 

## 6rtht3 motor fuel lami.

The previelon appropriating money for the +M?cenent or the **A&,** In our opinioni is not W&ted to ,@nlnveetigation designed to bring about the **lnetitution**

## 578

flonorableGeorge fI.Sheppard, Page 5



## 0ra prosaaution. Suits or prosecutions may be 

## iastitut8d at a time when the preparetion of the oaae is incomplete,
or after the comxencenent of the aotion additional aata may oome,to the attention of the Comptroller, or additionalmaterial may become neoessery In the light of subsequent developments. **To asaribe**  **ta** the Legislature the intention that the

## tapprGpriatiOn la qusetion should cease tebe available once e proeeaution.is instituted; would, inmany lnetenoes, praatioally **de&&at** the purposes of the appropriation Itself and Soster an inerfeotual 

### eniorcemmt
.

It is our opinion that the Comptroller, in the enroroezrentof the motor fuel refund law, is authorized to inour expenses **of tie**  **nature** mentioned in the 

### letter of request, when reasonably **neoesaary** in the enroroement ot suah law, including the preparation and proseoution of **oases** arising thereunder, and that suoh expenses are preperlp chargeable against the $1.00 refunding filing fee appropriation oontained 3.nSeotion I$ 9. B. No. 179, Aete 1939, 9. 507.

ii'8 are further of the opinion that such erpeneee may be properly inourred **matwithstanding** the institution **of a**  **suit or**  **proseoution.**
Yoursverytru1y

**Assistant**

**CGGtGO** APPROVEDAPR 27, 1940