Mr. H. C. Pittman Opinion No. WW-378 

Chairman 

Industrial Accident Board Re: Whether funds provided 

Austin, Texas in the Workmen's Compensation Fund, as created 

by House Bill No. 433, 

Chapter 397, Regular Session, 55th Legislature 

(Article 8306, Section 28 

have been appropriated 

for the use of the IndusDear Mr. Plttman: trial Accident Board. 

You have asked our opinion on whether funds provided in the Workmen's Compensation Fund, as created by 

House Bill 433 Chapter 397, Regular Session of 55th .Legislature, 1957, (#A&. 8306, Sec. 28, V. C. S.) have been appropriated for the use of the Industrial Accident Board. 

Such section reads: 

"Section 28. There is hereby established 

as a special fund, separate and apart from all 

public moneys or funds of this Sta'te, a Workmen's 

Compensation Fund which shall be used by the 

board for the purpose of paying costs of the administration of the law, in addition to amounts 

appropriated by the Legislature of the State of 

Texas. The State Treasurer shall be the treasurer 

and custodian of the fund. He shall administer 

such fund in accordance with the directions of the 

board, and the Comptroller shall Issue warrants 

upon It in accordance with the dlrectl6ns of the 

board, In addition to all other taxes now being 

Paid, each stock company, mutual company, reciprocal, or inter-insurance exchange or Lloyds 

Association writing Workmen's Compensation inSUP 

ante in this State, shall pay annually Into the 

State Treasury, for the use and benefit of the 

Workmen's Compensation Fund, an amount equal to 

one-fourth (l/4) of one per cent (1%) of gross 
or. H. c. Pfttman, Page 2 (W-378) 

premiums collected by such company or 

association durfng the precedfng-year 

under uorlnnengs compensation policies 

written by such companies or asBWlation8 

covering risks in this State according 

to the reports made to the Board of Insurance Commissioners as required by law. 

Said amount shall be collected at the same 

time and in the same manner as provided by 

law for the collection of taxes on gross 

premiums of such workmen's compensation 

insurance carriers.. Failure to make any 

report required by this Section shall be 

punishable by Pine not to exceed-one Thousand Dollars ($1,000) and the failure to 

pay any tax wfthfnthfrty (30) days after 

same is due under this Section:.shall be 

punishable by a penalty of ten per cent (lO$) 

of the amount, and shall be recovered by the 

Attorney Oene:ral In a suit brought by him in 

the name of the State of Texas and such 

penalties when collected shall be deposited 

in the State Treasury for the use and benefit 

of the WorkmenUs Compensation Fund." 

Sectfon 6, Article VIII, Constitution of Texas, 

provides 9n part as follows: 

%o money shall be drawn from the 

Treasury but in pursuance of specific appropriations made by law; o . *v 

Section 49a, Article III, Constitution of 

Texas, provides fn part as follows: 

II 

e 0 . From and after January 1, 1945, 

no bill containing an appropriation shall be 

considered as passed or be sent to the Qovernor 

for consideration unti:l. and unless the Comptroller of Public Accounts endorses his certificate 

thereon, showing that the amount appropriated is 

within the amount estimated to be available in 

the effected fund. e a en 

On May 27, 1957, the Comptroller of Public Accounts 

certified that the amount appropriated by Rouse Bill 433, 

Chapter 397, Regular Session, 55th Legislature, was within 

the amount estimated to be available In the effected funds 

pursuant to Sectfon 49a, Article III, Texas Constitution. 
Mr.. H. C Plttman, Page 3 (~~-378) 

General legislation may contain an appropriation 

which Is merely incidental to and necessary to carry out 

the subject and purpose of the general law. 

General's Opinion No, w-96, (1957). 

Attorney 

Attorney General's Opinion w-96, (1957) reaffirms that we should be governed by the ordinarily accepted 

meaning of the Appropriation Bill and quotes as an acCepted 

definition the following: 

"A setting apart from the public 

revenue of a certain sum of money for a 

specific object in such a manner that the 

executive officers of the government are 

authorl.zed to use that money and no more 

fr:i't&t object and for no other." 

The section of the Act in question: (1) sets 

apart from the public mane 

(29 

s or funds of this State a 

SfuP;;;fiT3fund of money; specifies the source of such 

establishes the use and purpose to which said 

fund shall be put; (4) provides for the adminlstratlon of 

such fund by the appropriate executive officers of this 

State; (5) instructs the Comptroller to Issue warrants 

upon such fund In accordance with the directions df the 

Industrial Accident Board. It is clear the Legislature 

intended to appropriate the funds in question for the 

specified purposes, and did set apart from the public 

revenue a certain sum of money for a specific object In 

such a manner that the Executive officers of the government are authorized to use that money and no more for 

that object and for no other. 

It is our opinion, and we so advise you, that House 

Bill 433, Chapter 397, Regular Session, 55th Legislature 

(Art. 8306, Set, 28, V.CS ) appropriates funds there provided for the designated use of the Industrial Accident Board. 

SUMMARY 

Funds provided in the Workmen's 

Compensation Fund, as created 

by House Bill 433, Chapter 397, 

Regular Session, 55th Legislature, 

1957, (Art. 8306, Set, 28, V.C.S.); 
Mr. H, C. Pittman, Page 4 (~~-378) 

have been appropriated for 

the use of the Industrial 

Accident Board. 

Yours truly, 

WILL WILSON 

Attorney General of Texas 

.,.,/John Reeves 

(? Assistant 

Tom I. McFarling 

Assistant 

TIM:JR:wam:mg 

APPROVED: 

OPINION COMMITTEE 

Geo. P. Blackburn, Chairman 

Cecil C. Rotsch 

Jack Goodman 

Houghton Brownlee, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

By' 

We V. Geppert