OFFICE OF THE AITORNEY GENERAL OF TEXAS AUSTIN

honorable George H. Shwpard catptrollerof public Accounte A-tin, Texse 

### Dearsir:

Your letter of Ootober thl8departusnt aa to the effect HO. 

### 423,47thLsglrlature, 

### 1941

‘Sttm applloatioa fee with balanaes on 

### 31, 1949,8l-a

he Srcm vhlch the i S the store

t to 

### a totalOS~4o,550.00 8alarIe8, postage, tele- -m?r. PrbW@, blndins, 8, mntingent expenses and

Store Tax Lov (Artials 11116,V.

n ahall be aoocBpanSed by a 

### filI.ng entsfor 

### eachatore or mercantlls ted or to be opemtsd for the pure aoat of admlnietwtion of thegmxwblo Oeorge H. Sheppard, ?age 2

w8tion 

### 4 requlre8 Slling fee8 for reaeval 

### l ppliaatlonr. Sectimn g'provlderthat the e-n808 of the Captroller in the 

### admlnl8- tntlon of theAct 8hall not exceed the 

### anountreoeived by him 

### .8 applluation 

### fee8 a8herein **provided,** and 

### iurther pZWflde8 thatr .~llmonier uolhdX4d by the CoBIptroller of Publlo Ab3Wt8 wader tb provision8 of thi8Act 8ballbe paid by him into th State ~~umu7 d8ily a8 reoelved; one fuurth of ma0 rhall be axwUted tothe

looount

of thaAnilable Soheol Fund ladtho

romalader rball be eredlted to,the

### aacouatof the Wrieral Fmd.'

The Chain bton Tax Law beoame l rfeotlve Janua~ 

### 13, 19%. m tht tit-9t0 - p-8.& JOU 8trte that the total filiDg f-8 

### FUOd.VOd **68OUDt8 t0**  @2,221.92, 8d tht th. to-1 Pl@lUlt 

### l speaded

in the eaforaaent Of theAat i8 $131,714.49, 80 that there18, 8t t&18 tkr, ab8lUlOe Of UU0e.d filh(J fee8 to th0 uouat of **~100,507.43.**

On &UboS~ 13, 19%. totl FWOiVed 48l Op%l¶%W flXU thi8 dspwtnukt huldlng that the fillrtg reea provided top In Se&ion 2 Of tb &t St% not 8Ubjeat 

### t0 alh8&tiOilUlidOFth@ 8ootion 9. We are advi8ed that you hme EPOVf8iOR8 Of oomlstent y followed 8uahholding, and have deporited rush filing fee8 ln the Oenenl YWd. A8 we underrtead your requert, you tirh cmr advioe a8 to vhether the f%llng fees neeited under the rovi8lons of the chain More Tax Law 8hould k allooated

### betveon t L Available sohool mu&d aad the Oeneral Ilevenue Fund or vhether all of mob fee8 shouid be depeslted to the oredit of the Oaneral Fend, md a8 to themeaning toba given to the phxmet "togethervfth balaaces an hand,. 

### as u8ed in the 

### paragraph OS Benet Bill lo. 423, A.ots1911, 47th l&gi8latUre,above quoted.

In the ea8e of Burt ~8. 

### Cooper, 110 8. Y. (ld) 

### 896,the eOWt 

### di8OU88e8the **tV0** different 

### lOVie made by the -in StoN 'hxLaw in this languager

"It 18 8w8tire8 dlffloult t0 deterrrine Vhether
**a** give&l **8tatUte** rhould ba 

### Ula88ed8s a regulatory nea8ura or a8 a texnee8ure. The prinoiple of dirtin&iOIIgewrCrlly recognired 18 that When, irCrr a oon8ideration of the 8tatute a8 a vbole, the priury purpo8e of the fear provided thoreln I8 the rebi8&1gsono-ble Qeorh3exi. f5hqward, nbg443

of avenue, then 8ttch Seen ax-8 in faat oaaupatlon taxe8, and thl8 ZWgaFdl4388 Of the nBme w vhloh they

"Applrlng this prinolple to the Pot in quertion, ve,

### experlentre

no diffleulty ln reahing the oonol118loa that the 80-called liOe3b8e fee8 leVied them&y an ;;z;lly OoaupatiOn tUe8. s acrt naker tvo reparate One i8 a levy of a fTI%ng r G5zi%om, and a8 to?m8 levy 

### it 1 ee.or 50 BOAt8 

### ror 8 

### provided **tut 1k** 

The other la 8 levy or a llaea8e fee ior e&eh 8tore fro8 Vhloh muah revenueVm be re8flred. %%ie aot apis thm %&able 8crhoo1fWid eY$%teL rtated for the exirtenoe **0r** an eme2-genw 18 thpt the rtate 18 bully in need of additional revenue." (Bpba8ls otw8)

**St i8**  a oazd¶.nal

rule of 8tatl%tOrJ wnrtruQtloa that all part8 of a 8tatatemu8t be given effedt, lf lyo8uible. Seotlan 2 of th8 Chain store Tax Lav deolare8 the purpo8i 

### of f&o tlllng fee 

### to **be** 

### l

**t0 dsfrq**  the **ao8t ’**  **of admini8terfag**  **the Aat.**  **Su8h fees**  rere not ngarded by the Legirleture a8 "revenue" to be pmduoed by the lot. Seotlon 9, 

### hoverer,provide8 that gellmarrie8* oolleotedby the CQlptr&ier under the prOvi8iOn8 Of theAct 8h11 **be** apportionedbetween the Avallrble Sehoel Fund and the Oeneral Revenue Fund. The Ccmmlr8lon of **Appealr,** however, **in the**  oaae **of** 

### Hurt **18.** 

### Cooper,8upzu, in 8n opinion adcpted by the Supme Court, by infecenbo,aom:prreG th8 pbmme "allmoney8" tomeau all the ll**sea88** fees oolleotedunder theprovlrlonr of theAct. Thlm drprtIeat, ln an opinion by Rcmoreble Jane8 R. Reir, dated Janubr~ 13, ;;32,9"" **addlW88Od t0**  **YOU, phbOed**  **a 8ipihC**  **OO&l8tPUO&iOll On**  **SeC- ’** 

. We tElnk that rush a **aonstmotloa** la aorreot. To hold otherviseend ray that 8uch flllng 

### fee8are to be allocated to the Available Sahool pzrnd and the General Revenue Bund, er provided 

### forthe other aollectlon8 in Seotion 9, mould render section 2 of theAct meaningleer. The provirion that the expemes of adaini8- tmtlon of the Act shall not exaeed the mount of filing fee8

I a

### 432

**s0wmble O-wte**  **x. shewd,**  **p-0** 

### 4

e~lle~t~ straply provide8 a 1ipitPtion or wimtm umt# beyond 4 

### aoh the Canptrollermay not go in the enforament of the **Aot.** Cog&8eqwntly ve hold that the filing fee8 uolleoted 

### under Sea**ts- 2**  **and 4**  **Of** the **chain** atom Tu WV ab0 IhOt8UbjeOt to all-tlon under the provisions of Section 9.

Artlale 8, Seotion 

### 6,of Our Coa8tltutlgnprovlde8, in 

### part, that:

*Ro a0ney &all be dravn fror the Tree8urybut In pursuance of 8peolflo sppropriatl0+8mbde by &vt nap 8hell any 8ppropriatlon of meaey,be mule foor 0 longer period t&m tvo year8. l l l
B vfev of thir ComtitntioM1 proviriou, 

### ther8aodd be x&o%alalI008 on hand" in thi ordipe~ 8en8e 

### of th,'vorda. He m ooarinQed 

### that the "balanoe8 0a hand," 

### referredto in senete Bill so. &a, tit8 1941, 47th Legl8htun, Ieaa the dlfferanoe ktwen the kul mount8 

### of flll8g 'hu oollectedw the 

### &mptroller, aad paid late the General Pund, and the total emmat expended by the oarp

### Weller fn the enforaement of theAat,at 

### Augtmt 31, 1941, 8nd AugWt ,31, 19% **re8peotlre4, and**  **thet the**  

### dlfferencN**betveen** th8 tOtbl WOWit bf filfIl8 fOO8 80 eolleoted and the tOti Uo\rat 80 expended,a8 Of **ARgUet 31,**  **1941,** VI8 a pri@rbted $'Or use in &O 1 enforauent of the Aot for the 

### year 19 2, and that the di$femnoe bOtVOen the total reepectivePaounts oolleoted es&expended a8 of A-t 31, 

### 1942,v88 

### expropriatedforu8b in the •ddd#t~tf~ of **th8 Act**  durin@ the fir081 ye8r 1943.

'P-St* tbatwhave fully ba8vendpus lnquiry,ve me