OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hononblr 6oorgr H. 8hoppm-d 

Comptroller or mbllo Aocounts 

Austin, tuar 

Your lrtter of aawry 

of this department upon 

may pay trrre1ing l xpena 

tu bubitorr out of the 

r1d.r found an MO 6 of 

bill passed w the 86th fr 

of the 46th Legislature). 

tha llmltatlan sot forth la the 

ing a t the l lxl of thls Aat, tvo 

aerlt of th* algarutte rtup tu 

am collootrd, aa provided by 

i8htUl-0, md all bdUlOO8 OP 

rrotto tu l nforc ewnt fund on 

August 31, 1939, 18 hreby approprlatad to the 

Comptroller of Slbllc Aacount8 for payment of 

the items here:nbefore lIsted in the Cigarette 

Iax Enforcement XvLs:~x~ for each of the ears 

ending August 31, 1941, and kUJU8t 31, 19 I: 1. 
Bononblr 0.0~. IL 8h*ppnd, ?ago 2 

lhbjeot to the 

the provt8lon8 

. . 

liritBtiOn8 8et forth in 

a99ear1a at ti Wld Of th18 -- -- _.. 

Bill 

AOt, wy fOO8 OOlleOtWI rOP audit8 and OXuriMt:OM S8 9l’OVidOd iOr ill aOU8S Bill 

755, SOotIon 8, pa88.d by the 44th tig181atUD8, h&W 80881oP, md w MCfntit8 

theretO, Ukd raiy b&m008 in the 0% wotte 

tu l ud1t tund are horrb7 rppropria ! l d to 

the comptrolbr of Pub110 hoOount8 to be 

ured in making audit8 a8 provldod in raid' 

Act.’ 

The gamNl rider appurlag at the end of senate 

527 9l!OVi&J8 in plkl't a8 fOllOVSl 

“Except aa to field travel expense of 

the Highway Department, It 18 provlded~ that 

no expenditure shall be made for travel 

OX9OII8OS by UI~ drpwtmaat Of this atate %I 

*X0.88 of tha amount of nomy ltmmlsed hemin iOr said 9ur9080. . . .” 

ThO itM Of $36.000.00 $8, Of SOiW80, Ul aWOUnt Of 

_. _ -. _ - _ - 

roney ltODll804 neroin r9r tnvs11ag U9OPI.8. The question 

to be dotmmine4 18 VhethW or not the l ppropriatlan appeariQJ in the 89OOir1 rldor 'to be U8ti in nkm Uldit8 &I 

provided in said hot*, t8 11bV180 available for tx'BY.1~ 

OX9OIISO8, ln 80 far as ruoh upenrr8 may be incurrod ln making audit8 a8 

9888ed by the P 

rovided for in Xoure 8111 755, hotion 8, 

4th ~gi8lBtU2'0, Re@lhr &88loa, BUI eny 

amenwIlts tbrroto. 

The language of the spraial rider appropriate8 

the fIllId referred to therein "to be Ured in making l Udlt8 

n8 provided in raid Act”, without any lititatlon vhatroever 

upon their use othervlse. The payment or trarellng expenses 

incurred in meklng audits provided for In 8ald Act is clear-~ 

ly the use of the fund8 appropriated for the exact purpose 

for vhlch the Legislature ha8 aade them available. The 

special rider 1s just aa much an “ften” of appropriation 

as the more spec’_flc provLsion “travel!ng expense . . . 

$1~,000.00”. The only distlnctlm between the tw-, :s tSet 

the me is bmader the,? the other. In other Vord8, the funds 

appropriated by the special rider are available for any and 

all expenses vhJch may be lncur?ed ln making audits a8 pro- 
. I 

Honorable Ooorge H, 8heppard, ?age 3 

vlded la tEe Act rotorred to, vhorea8, the )36,000.00 18 

avrllable anly for travollng expenror. It 18 the opinion 

Of thi8 department tht Odl Of 8Uoh itOM 18 4Ul "MWUllt 

of money ltmlsed hereia" for traveling expenses. 

It fo1lov8 from vhat ha8 been said above that 

the fbld8 approprl8ttd by ths 8peOi&1 rider "to be Used 

ia making rudltr a8 provided for ia 8aid Act” m-0 available for payrent of traveling l x9en888 Incurred by your 

auditor8 la mklng the audit8 rovlded for ln lIou8s Bill 

755, Section 8, 9a88eQ by the t 4th Leglrlature, Regular 

se88lOII, and in th8J amen&ment8 thereto. 

ATTORHEY0ENERM.a OF TEXAS 

By 

R(%~&hild . . 

Asststant 

A??BovEDl JuluBry 14, 1941 

Oerald C. Mmna (8l@ed) 

ATTORREY OERRML OF TEXAS