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OFFlCEOF'IXEAlTORNEY **GENERAL** OFTEXM AUSTIN

13owrableGeorf:e

H. Sheppard Comptrolleror Publlo Aooounte ;ustIn,Texae
Leer Sir: OpinionNo. O-4061 Re: Conetltutlonalltyor ?enata Bill NO. 97, Aot8 47th teelalatura, Regular PeasIon.
Your letter or ceptember 29, asks the opinion or thla departmentupon the quentlon of whather Penate Bill No. 97, Aote Regular %a111on 47th Lagielstura ia unoonstltutionalbeoeueepassed in tiolatlon of the provlalon or the Texas Constitutionreading aa folldws:

RAllbills for raising revenue ahall orlginate in the h‘ouseof Representatives, but the Fenatemay emend or rejeot them aa other bllle." (ArtloleIII, Seotlon 33) The caption of Senate Bill No. 97 reads BEI followe:
"An Aot amending Ceotlon 9 or Artiole 4 of Chapter 455 of the kots of the 3rd oalled seaaion of the 44th Legislature, aa amezvlmcl by Tenets all1No. 24, Chapter 5, Aota or the 46th Leglalatu~, so as to exempt lnatruamnts taken on behalf otNational Banking ~8oolatlona organized under the laws ot the United State8 and aa to notso, or other obligationa taken by or on behalf or State Benklng CO~pOratI0nll; ana deolarlng en emargonoy."
Penete Bill No. 97 la not 8 blll ior raising revenue. It 1s a billwhloh has ror ita sole and only purpose an amndn:ent to an Aot raising revenue, undertaking to exempt oertaln instrumentsfrom the tax levied by the original Aot. The amendment raises no revenue, nor does It have mlalng revenue ror its purpose; on the oontrary, the lfteot of the amendment la neoeasnrlly to deoreaae the revenue to be raised under the orlgins1 Aot, by establlahlng the exemptions provided In the el-.endment.EonorahleGeorge i!.Sheppard,Page 2

Xe find no oese Ir. point in thlu jurladlotIon; however, almoet the ldentloal situationwes oonslderedIn .tlJc Ptate ofNew Jer-ey, In the cam or In Ro Petons Estate &yea, et al va. Bugbee, Zomptroller, 168 At.1.422. From this opinion, at page 424, we cuotet

Teeponderrt elflo argues tbc:tthe ezecptlnu stetuts 1s unoonntltutlonaland thereioxe lnvalid,

. . . ae hhvlng orl&nnted in the Tenate, and thereforebeing In violetion of Article 4, !?eotlon

6, paraGra$h 1, of tha %ate Conztltution, whioh requires that 'Allbills for raising revenue shall originate in the f!ouoeof Assembly.

, . . ."As to the seoond of these oontentlons, it is cunoededt!lotthe statute In question orlglnated as a Psnato bill. It 13 E au""~ltrll,-a~h~~dment--to the Transfer lnhcrltance 1s s ::tatute

ror raisingrevenue. Obvlou~ly,however, It Is not in itself s bill ror ralslnE revenue; its purpose and erreot la ra.thercorewhat to deoreeeerevenue thtn to inorsese It. ipperentlyin Fnglsnd such an rxendmentnuat originate in the Houre of Corzona, Cuahlng,Law & Pr. of Leg. Assemblles (9thi?d.)

p. 890; -tory, Corrst.(5thEd.) vol. 1, p. 643; but no authority has beer.olted or foundwhloh lay& down a slmller rule in this country. InCeeC, such of those authorities in this country, cited by counsel, as touch upon the point.,

tend to Indloete a oontrary view. ?ee U.S. Y. Yorton, 91 'J.?.566, at page 568, 569, 23 L. Ed. 454; The Nsshvllle, 4 Rlss, 188, at page 193, Fed. Cas.No. 10,023;U.S. Y: Jnmee, 13 Flatch. 207, Fed, Css.No. 15,464; Horthern Counties Inv. Trust v. pears, 30 Cr. 388, 41 2. 931, 35 L.R.A. 189, and note; %ory, Con:&. (5thEd.) pp. 642, 643 and note. And the presumption Is $n favor of oonetltutlonality. *It lo deemed by thls court thot euoh en amendment does not oozewithin the letter or the spirit of the conotltutloncl. fnterdlot loncW
You are theretore advlesd that'in the opinionof this department "enate Bill 97 15 not Invalid as rlolatlngHonorable Georgeti.Zheppati, Page 3

.Artiols

III, setson 33 or the Taxes constitution.
Your8 wry truly .