OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AtJSTtN 

Fionorable ceor&e Ii. Sheppard 

Comptroller of Publla Aoooun88 

Auotin, Bxas 

Dear art 

o.plnlon HO. 0493% 

Ret Whether appropriation o? 

"b818IlOQ on hand' in ruall~ 

foa admini8tntion and en-: 

r0r00tmtt 0f t110t0r rm ta 

law it3 valid. 

_ 

We have moelretl your letter of Septonbber 4, 

L941, whioh we quote in full a8 iollowrr 

“t3eOtiOR 38 of Arti8.l. XVII of Ifoolld Bill 

No. Bi itqtalar 5eaafon of the ~oq%y-earenth Lep 

18llatur8, re*d8, la pmt, ac, follow8t 

W~BefOre any dfversloi Or sllooatton Of 

the motor fuel tax aollioted under the provi- 

- iione of this Artialo,is made, eno (1) per osat 

Of the -88 rabotlat Of 8aid tar Shall be 8at 

add0 in tho Stats Treesury in a 8peeoiel fund, 

aubjeot to tho ll88 of tho Oomptrol3m in the 

l btfnistratlon and l nfororaront &the proviSiOM of tbl8 Artiolo, and 80 muoh ot tho aald 

pro000d~ of eitte (1) per oont or the m0tor fual 

tu p&id monthly a8 MY b& needed in.8uoh admlnletnatlon and onforaenmnt be and i8 hereby 

appmpiiat6d for 8aid puTpc@o. &any umxpSnd&d 

~portloa~,o~ raid fund 80 OPclOlfi~a 8h8U. acthe 

md ol l aoh biennium roY8rt to the rfisp8otivs 

htId8~ or aooount8 In propor pro~ortion8 towhioh 

tho Xotor Fu81 T&x Fund 18 allooated at the snd 

of eutoh biennfum.* (&drrscroring supplliod.) 

“At th0 slid Of thI8 bioMhU# the~%~ Wa8 

several thoueaud dollar8 unexpended of the one 

per oenh oolleotsd under the above quote% eeotiOA Of thr statute. 
Honorable George 3%. Sheppati, PRO 2 

"The. Osneral Appropriation SUl oarsI 

the iollowlmg rider SOT the Com~trollrr'8 DoPm8fQent : 

**one px cant 0r tho motor fuel tax oollaoted a8 provtded by law tagQth8rwit.b bar811008 On &@ at d@Ist a, 194l. and e 

nQ=, are hamhy appropriated to the Camptroller from d&h itag abor shall be pald, 

and tor thm adminietmtion and enfomement af 

the R&or? !'~el:%s 1Sw8. 

ìëBudit a nd l ~aahatiOn r808 Qr~vided by 

16~ togdiher with ?&&ULO88 -- On hand ‘at ~+UgU8f 

4, 1941, and kagurt Sl x9423, are hati(yby ap- 

&GO~rf6tSd to the ka&oll.r to ba used; In la&- 

itt@ aUbft8.' (lihdeT8OOring CrUp#iOd.) 

. 

“?h* ~qUe8tiOll ha8 arf8.B. ill thi8 dspar8- 

nnnt a8 to whether or not thlo~ 8o-odlled un8XPUUte~ QOStiOn i8 i@~lWQShtSd f8S th. U8e 

and benefit oi the Oamptmller in the enioroement of the Eotor hul 'i&x law, slnos it IO 

argued that the rider in the appropriation bill 

lUpOr8Od88 the general 8tStUtO tr~looating the 

bahnOO8 in the fund." 

It is well 8Qt8ld in lWa8 that an appropriation 

bill oannot. repeal oc moairy a ganorel law. Linden v. ixnley, 

98 %x. 4Bl; State v. Steele, 89 T#i. 8300; Confereno* Opinion8 

8990, 2789, lSOe; OpinlonS #OS. O-900, 0-l637, o-81)79. Therefore, ff the rider in qwr8ion 8axd~Saotian 85 CC-ati(tle.?mI, 

Houou~rBil& 8am in oontliOt, the ioxmer ntmt yield to the 

. 

However, it ,I8 elamontary *at ‘2s two btetutory 

pl'OV181OM law b. &&VW inteX&bMtatiOM, OM Of whioh IS&OS 

ruoh proVl8lona in U&U?iiotwith l aoh other, mid th8 other 

of whioh maksc It so thiit the tuo provision8 may be read In 

hannony, one with +;htl mother, the latter mmtiozmd interpretation will be given. TM8 prinoi~le ha8 been held. to apply 

to a general etatute and a subsequent appropriation bill. 
Homorablo Oeorgo B. Shepmrd, Page 8 

I? 

Gonley~r, lkra&torr of the Rapubllq, 186 %. Wr, lOF+ 'Pbo 

umoun0.d prlnoiQl8 rould be 08&WOtal1y 6~~liO~blo ~to the 

prO7;8i@JU UWbr OOMidON0iOB 81ll60 ~ey.WOtb bOth,p688Od 

dUrIl& the 8-O 8688Ion o? the 49th tylialaturo. 

You will ao%ioe oho lanerum wod in 6Ootloa err 

or &sIolo XVII* 

. 

:- “~‘un.lp0ndba pmion of i&la’runa bo 

b&liiiOa WatthO 8l%,&,660hbI86&U8 

~, rbvwt 30 tho reqbotlvo rum or aooount8 lJ8 

., ~s$.~DoTD~'~~OT'~~O~S ta~hhfohtti -torti ?'a~ 

(IB. c--- --sx----. 

“‘1110 aal4 alloaation prcmIolon~‘ehail lqe 

Oii)Ohi~O‘@Id SUMin iIE tOrOb 8UbjOO,t:tO f&- 

thoroallooatloa or.a9propriatioa by the gomrnl 

or 6i&rgboial appropriatloo bill." 

.,:, 

Vndbr ~hispxovirioa the a~oo6tfon I8,mdo aubjoot 

totha’ghral appiopriatlon bill. It-follmr 'tiat the kgi816truu.'u66 fU%&y empowOnd am3 l uthorixed tb mako the ap- 

~pmpl4etlQl~~%n qUblltiO~,'alld that the trro &'EOVidO68 am not 

In oonfllot with oaob other. 

fn viOW ob th8 fO~gf&g, it xi' the OOn8ideMd 

o&don of thin dopattmont that the rider to 

Clan td the Lbtor Fuel l&x Wririon Of the 

Dapartment 6ppmpri6tIag tho *baJanow on hand at August 

St, lQ41,~6utLAug~t~31, 194F In Thor. ono pm 6Ontiotor 

rue1 tax 6dmWrtn)lon fund 1~ a velld and logal appropria8lon to the Oarptro$ler of Publio bO~USIt8~ 

YOUM V8m jiNly