-, EYGENERAL 

February 21, 1952 

Hon. Robert S. Calvert 

Comptroller of Public Accounts 

Austin, Texas 

Opinion No. V-1410 

Fle: 

Dear Sir: 

Authority of Gatesville State 

School for Boys to pay skilled 

laborers engaged in repair 

work out of the $269,000 repair fund in the general appropriation bill for the biennium 

ending August 31, 1953. 

You have requested the opinion of this office on the legality of drawing warrants in favor of 

skilled laborers who are engaged in repair work at 

the Gatesville State School for Boys. 

Section 31(b) of Article 11, House Bill 426 

(the general appropriation bill), Acts 52na Leg., R.S. 

195l, ch. 499, p. 1228, at p. 1300,provides in part: 

"(b) . there is hereby appropriated a fur&e; sum of Two Hundred and Sixtynine Thousand Dollars ($269,000) for the 

repair of the Gatesville State School for 

Boys at Gatesville, Texas; said money to be 

appropriated to the Youth Development Council out of the General Revenue Fund for the 

biennium beginning September 1, 1951, and 

ending August 31, 1953." 

Under the heading "General Provisions L( Section 5 of Article VI of House Bill 426, at p. 1438, 

states: 

"Sec. 5. Repairs, Improvements and 

Equipment. 

"The terms 'Repairs, Improvements and 

Equipment,' 'Repairs and Improvements' or 
Hon. Robert S. Calvert, page 2 (V-1410) 

'Repairs and Equipment' includes all 

objects of expenditures in the '4,000' 

and '5,000' series of the Expenditure 

Classification section of the State 

Comptroller of Public Accounts publication lClasslfication of Accounts,' revised to August 31, 1949, edition." 

The '15000'1 series of the Expenditure Classification above referred to, entitled "Acquisition of 

Property," relates to improvements and equipment. The 

'4000" series, which relates to repairs, is as follows: 

"4000 - REPAIRS 

"4100 &G'AIRS 

4110 Repairs to Lands, Buildings & Machinery - Including Contracts and Materials 

4120 Repairs to Office and Plant 

Equipment 

4130 Repairs to Automobiles 

4140 Other Repairs." 

Your problem has arisen because salaries and 

wages are in the 'UOO" series, which is not included 

within Section 5, m, and there is no classification within the repair category labeled "Wages." 

We have some doubt as to the applicability 

of Section 5 to an appropriation for a specific “repair," where the type of repair authorized is stated 

in the appropriation item itself. However, assuming 

that Section 5 is applicable, the basic problem presented for decision is whether the statement that repairs, etc. " 

'4,000' and 

jects of expenditure in the 

limits the method of using 

repair appropriations made throughout the entire general appropriation bill to the categories set out inthe Classification of Accounts Manual. If this is a 

limiting provision then repair work can be done only 

by the letting of iump sum contracts for a complete job, 

not by separately purchasing materials and hiring laborers. 

1/ Emphasis added throughout. 
Hon. Robert S..Calvert, page 3 (V-1410) 

The language of the $269,000 repair appropriation does not indicate that the Legislature intended the work to be done only by lump sum bid, but 

leaves the method to be used to the judgment of the 

Youth Development Council. In the absence of Section 5, SUI)PB, the Council would have the authority 

to purchase the needed materials and also to hire 

the necessary labor, in effect acting as its own contractor, if it found that method more economical or 

expedient. 

rex. Civ.,Aoo. 19~38. erIn the case of e rlessCarbon B %” 

la&Co. 

v. Sheppard 113 S.W.2d 99 (‘_ 

ror ref.), ihe court was faced with a decision-as to 

whether the following definition was one of limitation: 

,- 

11 

. . . The term ‘carbon black’ as 

herein used includeg all black pigment 

produced in whole or in part from natural 

gas, casinghead,gas or residue gas by the 

impinging of a flame upon a channel disk 

or plate and the tax herein imposed shall 

reach al i products produced in such manner.n 

The court said: 

” . . . The words ‘includes and 

1 including’ are regarded by the authorities 

as being identical or equivalent to each 

other; and the authorities uniformly hold 

that unless the context in which such w0rd.g 

Bre used rea 

ui eg they are never regarded 

as being - identica r i with or eauivalent to 

1 mean and. include, * nor with ‘such less elastic words and terms as ‘meant,’ ‘meaning,* 

or ‘by which is meant.’ . . . In consequence, it follows that the use of the word 

‘includes 

i 

t as used in the taxing act under 

considera ion, instead of some less elastic 

word or term, such as ‘meaning,’ ‘meant,’ or 

‘by which is meant,’ would seem clearly to 

imply that the Legislature did not intend to 

use the word ‘includes’ as one of limitation 

or of enumeration, but rather of enlargement, or as illustrative of those intended 

to be included within the taxing act.” 
. 

Hon. Robert S, Calvert, page 4 (V-1410) 

This same definition of the term "includes" 

was approved and followed in Calvert v. J. M. Huber 

Coruoratiog 

ror ref.), 

231 S.W.2d 805 (Tex. Civ. App. 1950, 

&d Houston Bank and Trust Co. v. Lanaerprn;,)201 S.W.2d 834 (Tax, Civ. App. 1947, error ref. 

. . . . 

The context of Section 5, u, does not 

require that the phrase "includes all objects of expenditures in the '4000' and 150001 series" be construed as a limitation on repair expenditures, and on 

the basis of the above decisions we are of the opintym;$at the categories set out in the '4000' and 

series are merely enlargements of, or illustrative of, the categories included within the meaning 

of the word "repairs." We therefore hold that the 

Council may hire skilled laborers to carry out the repair work at the School, and wages to the laborers 

are properly payable out of the $269,000 repair fund. 

SUMMARY 

The definition of l*Repairs'l inSection 5 of Article VI, H.B. 426 Acts 52nd 

Leg., R.S. 1951 ch. 499 p. 1328 at p. 

1478, is only iilustrati:e of the'categorie,s included within the meaning of the 

term and is not a limitation upon the 

methods of expenditure of' repair funds. 

The Gatesville State School for Boys may 

properly hire skilled laborers and pay 

them from the $269 000 repair appropriation in the general appropriation bill. 

APPROVED: Yours very truly, 

C. K. Richards PRICE DANIEL 

Trial & Appellate Division Attorney General 

Mary K. Wall 

Reviewing Assistant 

Charles D. Mathews 

First Assistant 

EWT:wb 

By i: w2-u 

E. Wayn Thode 

Assistant 

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