I OFFICEOFTHEAITORNEY GENERAL OFTEXAS 

AUSTIN 

i. 

il0norab1e We‘ 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'ho Aot plaoes snfo3%Wnant Md~adzulnistraficn of thbo Aot upm the Comptroller and prorldes 

that the Comptroller @hall have the power and 
Konorable Ceo. it. SheppaM - r!aS 2 

authority in the enfWaementt0 ~eaallany 

etamps which have been sold by tlte heasurer 

and which hare not been used, and that the 

gurahasera of auy otomps shall be raq@rea 

to surrexler any unused stamp upon the denund of the said Comptroller. Section 24 of 

the Aiat as an*tnded by 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 vested with all 

.the power and authority aonferrea 

by this Aetr ssFd COmptrOl1e.r .shaU 

have the power aud authority to 

maw anfl publhh ruXee ana regulatione not inconsistent with this 

A& or witti other law8 or the aonmstitution of tlh~ Wate Or the Untted 

States for the enforoaramt of the 

risions ,Of tIltI&& 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 peraetlt Of 

the gross amount of taxes, peat aal 

lioense fees and other funds aerma 

under the 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 &II the 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$.ated for 

eaid purpoees,. muue to be pti3.d monththat pasment 

priiTti.nqof 
Honorable 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 p er o eabove a t nentioned 

to the COmptrOller for the #ndnistratioa and 

enforoement of the algamtte end occupation tax 

lawe for each of 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 two and one-half persent set adds for the ~8% ard benefit oi the Cw 

troller in the edminietration and enforoeraent ot 

the Act is e%paI%tO and apart Prom the f'unds protided in the general statute Tor the payment of the 

amuTaotur0 or priating 00 the tax stampe. 

*The eeneral Appropriation Bill~bp rider prorides that 

@%he appropriation% herein pcvideb 

are to be oonetk'ued ae 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 othsrwkee pmvided, no other 'orpendfturoe shall 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 

POP tha present fisoal year 113 exhaustea. The 

pr960nt supply of cfgarette stamp6 is insufficient 
Horiorabl% G%Or II. Sheppard - pa@ 4 

for the rmer of this fiaoal yaor. 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 

control tar the dasign&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 opition of tlxle Dep3rtifmt 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 appended to 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 appvopriated to %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 ~othor 5%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 

ATTOBBIEP GEHiSRAL OF 

BY 

Of& v8peer 

bsietant