.’ . 

:Honorable 0. B. Ellis 

Director, Texas Department 

of Corrections 

Huntsville, Texas 

Opinion No. W-454 

Re: Authority of the Comptroller of Public Accounts to 

issue a warrant for payment 

of penalty required by the 

United States Government 

In order to market cotton 

Dear Mr. Ellis: raised on prison farms. 

You have requested an opinion concerning the authority of the Comptroller to issue a warrant in payment of 

necessary penalties in order to market cotton raised on four 

prison farms in Brazorla County. 

Under the provisions of Section 1346, Title 7, 

United States Code Annotated, the Texas Department of Corrections is required to pay a certain penalty in order to market 

the cotton now being grown free of any lien on the Retrieve 

State Farm, Darrington State Farm, Clemens State Farm and 

Ramsey State Farm, all in Brazoria County. The cotton allotment made by the Brazoria County Committee on the 5th and 12th 

days of November, 1957, Is now on appeal in the United States 

District Court for the Sourthern District of Texas, Galveston 

Division, in a case styled State of Texas, et al v. Jack 

Wendt, et al, Review Committee. In this case the Texas Department of Corrections is not questioning the liability of that 

Department to pay the penalties Involved. 

The only question presented in your request is that 

of the authority of the Comptroller to issue a warrant for 

the payment of the penalties. Under Subdivision d of Section 

1346, Title 7, United States Code Annotated, the United States 

Government has a lien on all cotton raised on the above named 

farms until such penalty Is payed. Therefore, it is necessary 
. . 

Honorable 0. B. Ellis, Page 2 (WW-454). 

for the Department of Corrections to pay the penalty in order 

to market the cotton free of any lien of the United States 

Government. It is our opinion that the payment of the penalty 

Is an expense incidental to the marketing of the cotton. 

Item 114 of the appropriation to the Texas Prison 

System in House Bill 133, Acts of the 55th Legislature, Regular Session, 1957, Chapter 385, page 870, provides as follows: 

"For the Years Ending 

August 31, 

1958 

August 31, 

1959 

"For Other Expenses-- 

"114. Food, medical supplies, 

stock feed, seed, fertilizer, insecticides, 

veterinary supplies, 

shoes, clothing and bedding, factory and shop 

materials, tires, tubes, 

gas, oil, repairs; office supplies, rents, 

water and utilities, 

postage on material furnished t'o Board of Pardons and Paroles, postage, 

telephone, telegraph, 

freight, express, drayage, per diem of board 

members, travel expense, 

transportation of prisoners, rewards, inquests, insurance, bond 

premiums, cleaning supplies, equipment, and 

co+ingencies . . . . . $l,o25,82g $;,o25,82g 

. . . . . . 

At the time the above appropriation bill was enacted 

the cotton acreage allotment and the penalties accruing therefrom were not anticipated by the Legislature, and, therefore, 

such ex ense constitutes a contingent expense, payable out of 

Item 11 E . You are, therefore, advised that the Comptroller of 

Public Accounts is authorized to Issue a warrant for the payment of such penalties. 
Honorable 0. B. Ellis, Page 3 ,(WW-~454). 

SUMMARY 

The Comptroller of Public Accounts Is 

authorized to issue a warrant for the 

payment of penalties necessary for 

the Department of Corrections to market cotton raised on the Texas Prison 

Farms In Brazorla County free and 

clear of existing liens by the United 

States Government. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

&’ ( ;* ! i. C,.!, ..’ 

Sohn Reeves 

Assistant 

JR:BHT:jI 

APPROVED: 

OPINION COMMITTEE 

J. Arthur Sandlln, Chairman 

Linward Shivers 

J. Milton Richardson 

Morgan Nesbitt 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: 

W. V. Geppert