\\ 

G OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

II AUSTIN 

aROVLR S~LLIRS 

*ye”wrr G;r.r”rL 

31 

Bonorablr Oeorgr H. ahopper 

Comptroller of Publla Aooountr 

Auetln, Texas 

Deer Sir: 

ending August 31, 

aa the aotual work of 

hr books dld not bs1944, reed0 es roior pro*irrionr of 

n Bill, I onoume g:rrn amount 

srd rwralr that undrr 

011 the Board o? Oontrol,mhloh 

at thr time thr rnoumbrenor raqusst ~88 pmsaatrd to me, the work we8 no+ to 

be rtartsd until artrr the rlroel year had, olomb. 
Hon. Oeorgr H. Sheppard, Pago 2 

‘%honld the l noumbrenor bo allowed to 

atend a8 a oherga aesInst runds l pproprlatlon 

ror book binding for the year ending Augurt 

31, 19437” 

Prom the filr whIah you anolossd *IS here mummerlzed 

the following taots with rrhranoa to tha qosstlon undrr oonsideration, end tN8 oplnlon Is prrdloeted upon thr rssumptlon 

that suoh taots era oorrootr 

In aoaordenor with the prorialono ot 

SaOtlOn 2 (1) of the General Ridor to thr 

Xbpartmental Appropriation Aot of thr 47th 

IagIslaturr , the Comptrol~lrr on A 

191Jr,approysd tho l xpbnditure “3 

ust 12, 

or 3.2d4.31 

for book binding and l noumbsred the proper appropr%atIon for thI8 8~5, Subsequently, on or 

about Augu8t 19, 1943, a raquisItIon for thir 

WOrk Rt38 8Wlt by thr Roerd ot Control to a book 

bindery nhloh war under oontraot to do work of 

this kind ror the State. Roweyrr, at this time 

the Board of Control had iseued an order that 

the took bindery wa8 to work rzolu8I~rly on the 

bIndIng of textbooks between tha monthr of May 

and Ootober, 80 that at the tine tha rnouabrenaa 

rer medr and the raquirition weLI‘ir8ued, it ~38 

impoasibl6 for the binding In quecltlon to ba 

begun baron Ootobrr, 1943. Aotuallr thr blndIng ~a8 not brgun MtIl April, 1944. 

Thin drpertmsnt ha8 repaatrdl7 hold that 8upplIar 

Intendrd for ~80 during a oertain yrar must be purohaaod fro6 

th r l ppropr la r0+, tlo that n yea rend , that en appropriation for 

ona par may not lntadtlonallr br os*d to puroheae l uppllsa 

whIoh are to br oonaumad during a ruooeeding par. Howsrsr , 

we hero al80 r000@iZ@d that an 4ZOaptiOn t0 this r ub l Ii8t8 

In the case of thr puroha8r oi ro-oallrd “oapital (188St8' or 

eilppllrr nhioh rrom their nature will not br rntiralf usad or 

oonsumd during a brkt period of thr. Thun In our Opinion 

?h o-2631, addre88Sd to yOU, W@ Eaidt 

“With rrrpeot to those supplie8 or thing8 

whloh, aa YOU aha, slight bo tarmad l *oq~i~l 

688at Or the statr’, the rU1.i i.8 that 8Uah 8Uppv 
, 

. 33 

Hon. George IL Shoppard, Pago ,3 

or ilrturb may.bo purohe804 and paid ror out 

of the eppropristion tar any yoar or tho blonniun ?or uhloh an eppropribtlon hs8 boon made. 

FiXtUrbO, l quipaant and aupplIoo wheteosror that 

they do not pori8h with their Uoo, but whloh may 

be oontlnuoualy uood aitor tho yoar In rhlah thoy 

err purohesod orb not govornsd by tho Idontloal 

prinO:plor epplloablo to thoeo 8UppiiO8 whloh 

are OOn8U6Od wltp their ~80. Thus, aaohlnor, 

?Ixturos, bOOk8, lend the llko, ero not OOn8UUbd 

during the year they are puroheaod, but they last 

ror many year8. Suoh ‘oapikl (L88Otl’ Of the 

State may thoroforo be purohared and paid for 

out ob the appropriation for &ny your or the 

blonnlum ror wh.lob an approprIatIon ror 8uoh 

article has born aado. Th18 18 trU8 regardlo 

or thb year In whloh the dolIYory la made, rlnoa 

the pnroheao during the proper year eaountb to an 

expenditure or oommltmsnt o? the appropriation ?or 

that year. 11 

we fool that btik binding8 are moepItal amaet8* 

within the meaning or the above oitod Opinion, and that purokiaiaebr oi 8UOh bindin@ aro governed by the prinoiplbr rtatod 

In raid Opinion. 8Inoo the approprlatlon In qubbtlon wa8 onamb0rod and the purohasb order war i88Uod prior to Sbptoabor 

1, 1943, wo reel that the book bindinga woro pumhasod during 

the flooal year ending Awu8t 31, 1943, and that the approprlation ror 8uoh rI8oal year nay bo Us04 la paymbnt ?or tho bind2% 

Conooquontly, your question la bnouorod ln tho affirm- 

* 

Trusting th36t tho forbgoW ?ully l IuRor’I your 

Inquiry, no are 

Tour8 tory truly 

All’CRNlCT GENHLBL OF TEXAS 

R. man M0orhoaa 

A8aIatent 

mM:ro