Honorable Frank G. Svadlenak, Chairman, 

Revenue and Taxation Centmittee, 

House of Representatives, 

Austin, Texas Opinion No1 V-159 

Re: Censtruction of House 

B.;m;o2, 50th Legis- 

* 

Dear Sir: 

Your request far an opinion by this departb 

merit on the above subject matter is as fellews: 

"The Committee 411 Revenue and Taxation has directed me, a8 Chairman of the 

Committee, to ask for the fallowin 

ions from the Attorne General of 

in regard to H. BI 61282. 

* 

opinexas 

"The questions to be ascertained are 

this: 

Thisbill seeks to amend the Gmnibus?ix Bill: Hi Be #8. Under the caption 

of this bill w&t, if any tax amendment 

would be germane te this bill? 

'2. Would ether sections ef the Gmnibus Tax Bill, H. De #g be opened up by 

the caption of thle bill! 

“3. Would lega&ized herse racing and 

gp,fo;tutual betting be germane te this 

We shall answer your questions in the order 

in which you state them, 

1. The Title to House Bill No. 202, 58th’ 

Legislature is as follews: 
Hon. Frank G. Svadlenak - Page 2 v-159 

"AN ACT amending Section 6 of.Article III 

of House Bill No. 8, Acts, Forty-fourth 

Legislature, Third Called Session, as 

amended and re-enacted by H. B. No. 

377, Acts of the Regular Session, 

Forty-fifth Legislature, exempting from 

taxation any admission collected for 

dances, moving pictures, operas, plays 

and musical entertainments, all proceeds of which inure exclusively to 

the benefit of State, ,religious, educational or charitable institutions, 

organizations, or societies, or for 

any type of exhibition or amusement 

conducted by and for which all of the 

net proceeds inure to the benefit of 

a non-profit corporation, organized 

and chartered under the laws of the 

State of Texas, for the purpose of 

encouraging agriculture by the maintenance of public fairs and exhibitions of live stock, and declaring an 

emergency." 

'Under the subject, as stated in the title to 

this Bill, no amendment of Section 6 would be permissible except the specific one mentioned in full in the 

title. Under an amendment Act such as this where the 

proposed amendment is specifically named in the title, 

any amendment beyond that named would be void under the 

doctrine of defective or misleading titles. 

A short statement of the title without enumerating the particulars in which the existing section 

is to be amended, would authorize any amendment whatever that was pertinent to~the general purpose or subject of the section. Thus, the title could be am,cn;ed 

without such limiting specificness as follows: 

Act amending Section 6 of Article fI1 of House-Bill No. 

8, Acts 44th Legislature, Third Called~Session, as amended and re-enacted by House Bill No. 377, Acts of 

the Regular Session, 45th Legislature." 

2. No section of the Omnibus Tax Bill, House 

Bill No. 8, other than Section 6 specially named in the 

title, would be or could be affected by the passage of 

House Bill No. 202 being considered. 
Hon. Frank G, Svadlenak - Page 3 v-159 

Legalized horse racing and pari-mutual 

betting wo%.d not be germane to the subject of this 

bill, 

The title to Ha B. No. 202? 50th 

Legislature being to amend Section 6 of 

Article III,of House Bill No. 8, 44th 

Legislature, in specific respects, no 

amendment other than that so named would 

be germane to the Bill. 

Under such title, legalized horse 

racing and pari-mutual betting would not 

be germane to the Bill. 

Yours very truly, 

ATTORNEY GENERAL OF TEXAS 

Ocie-Speer l 

Assistant 

0S:WB:erc 

APPROVED APRIL 23, 1947 

5iL.w iTdtii!d 

ATTORNEY GENERAL