### I OFFICEOFTHEAITORNEY GENERAL OFTEXAS
AUSTIN

i. il0norab1eWe‘ Ii.eaeppm=d coanptr011ter

Of p&zw,i;io

Atiacountr Austln, Tex.88’

**. Us** beg **to e~kno~l**  

### date **Januiwy .GMR**  **wbjaot-nattAr j**  **a**

**8 tmt**  

### the **mbnkp r,**  **but areatee**  **6** wpooeB OP the it is to design 0d the aipette **noidnatlona am3** 

1X be awarded by oompetitlve bide and'%ba contract &all be award&l to the .persoa subxlttiag tha lowest aad best bid that will al?- ford the **graatast** arxl best protection to.~tBo atato in the enforcement of the provisiona of **tha dot.** 


### l l'hoAot plaoes snfo3%Wnant Md~adzulnistraficn of thboAot upm the Comptroller and prorldes that the Comptroller @hall have the power andKonorable Ceo. it.SheppaM - r!aS 

### 2

authority in the enfWaementt0 ~eaallany etamps which have been soldby tlteheasurer and which hare not been used, and that the gurahasera of auy otomps shall be 

### raq@rea to 

### surrexlerany 

### unused stamp upon the denund of the said Comptroller. Section 24 of the Aiatas an*tndedby Eouse Bill.Ro. l&4 of the 4Tth Legislature reads In part au follow01

&m. 24,(a) It is hereby made the duty of the Comptroller to oolleot, cuapmvioo and enform the aolleotion of all tame and penalties that nay bedue under the prov&Lone of thla **dot** and t0 that Ond th% Qomptroller 

### is hereby 

## vestedwith all .thepower and authority aonferrea by this 

### Aetr ssFd COmptrOl1e.r.shaU have the power aud authority to maw anflpublhh ruXee ana regulatione not inconsistent with this A& or wittiother law8 or the aonmstitution 

### of tlh~ Wate Orthe Untted States for 

### the enforoaramtof the

- risions ,OftIltI&

& ani t&Q co of the rmenuea ~~IIwU%M?~~ ii&t%;

a- ,.
*Seat&m 30 ef.the Aat provides in part as Polloost '(,

~*Zhat two and one-half peraetltOf the gross amount of taxes, peat aal lioense fees and other funds 

## aerma underthe yroviaione of this Aat, shall be mt 

## wide in a epeoial fund subject to the use of the Comptroller and so mmh of said fund as may be neoeeeary shalX,be eqk&mdod &IIthe adndtietration and enforoement 0P the provIsions Of tklA **Ace**ana 80 Ruth ti the procoeds of two and one-half parcent of said tax fund shall be, and the same is~beroby appropr$.atedfor eaid purpoees,.muue to **be** pti3.dmonththat pasment priiTti.nqofHonorable GBO. kl.Sheppard - page 3

@g aImwefts tax stsms and for

pedefrollthe evemuederlvedfro the olaarette ax befom

--+---- fiia ~allooated 6& the przl.s i?E~jiliz'----


### l'l!he crth L%gielatur%~und%r the Qeneral Departmental AppropElation Bill appropriated the full GO ani en%-half 

### per oeat above nentioned to the COmptrOller for the 

### #ndnistratioa and 

### enforoementof the algamtte end occupation tax lawe for 

### eachof the years of this bienxlumbut only appropriated $i?g,OOO.OO

### for each of the flscal yems:in the present bfennium to the Boarrl of Control for 

### ae5igning ana procur%ng cigarette etampe. 

### *Pax will note 

### that the twoand one-half persent 

### setadds for the ~8%ard benefit oi the Cw troller in the edminietration and enforoeraentot the **Act** is e%paI%tO and apart Prom the f'undsprotided in the general statute 

### Tor thepaymentof the amuTaotur0 orpriating00 thetaxstampe.

*The eeneral Appropriation Bill~bp 

### rider prorides that

@%he appropriation% herein pcvideb
are to be oonetk'uedae the maximum sum to be appropzLat%d to and for the eevaral purpoees nan@d'her%in and the 

## euuiwnte

are intomled t0 Cover 

### and shall cover the entire east of the respective items and the same shall not be eugplemented From any other sourues; and, sacept as 

### othsrwkeepmvided, no other 'orpendfturoeshall be made, 

### nor ehall any other obligations be incurred by any Department of this State,....'
*The $zg,ooo.Oo apprapriated to

### the Board of Control for the doaignkng and procuring Of stamps 

### POPtha present fisoal year 113exhaustea. The 

### pr960nt supply of cfgarette stamp6 is insufficient

### Horiorabl% G%Or II.Sheppard - pa@ 4



### forthermer 

### ofthisfiaoalyaor. It is estimated that the supply of aigar%tt% stamps will be exhausted by June iet.,ard that ear June, July and August, 1842, it will be neceenary for the proper enfor%em%nt of ths cigarette tax law that the Board procure apIf%dmutely one hundred ndlllon three 

### sent tatamps to supply the demand for that period.

*Sin%e the appropriation to the Boart~of 

### controltar thedasign&ng and 

### proourlng of stamp0 Is exhausted, noj the Cotq$roller pur- &aee the ns%d%d eupply of stampo and pay 

### for them out of the two and One-half'percent 

### appropriated to him for ths %nf%roem%nt of the **Aott***
yle

b%$ to adrise that it ie the 

### opitionoftlxleDe

### p3rtifmt your 

### question sh0ufa be answered in the negative.

Under th% fasts as stat&I by you, and the statutsa quoted in your 

### letter,tlsle%on%lusion ie compelled by the rid%r 

### appendedto the General Appropriation Bill for the pressnt biennium, whi%h, for oompletensas 

### sake,we her% ropr%duo%:

Wha ap*+qw&atdone herein @d%d are to be %%netru%d as the -mum 

### sum to

### be appvopriatedto%nfl

for the esoeral purposes named herein and the amounts are intended to 

### lover, and shall cover the entire coat of'the respective Item% aad the came shall not 

### be supplem%nt%d 

### from any~othor5%ur688f and, exaept 88 otherwke provid%d, no other exp%ndStnrea shall be made, nor shall any 

### 0th~ obligations ba in%urred by any Dapartm%nt of thie Dtate,.,..*,

very truly yours

ATTOBBIEPGEHiSRALOF

BY Of& v8peer bsietant