Honorable Robert S. Calvert 

Comptroller of Public Accounts 

Auat In, Texas 

Opinion No. W-674 

Re: Procedure to be used 

in disbursing the 

trust funds of the 

Teacher Retirement 

Dear Mr. Calvert : System. 

We have your letter of June 21, 1959, in which 

you request our opinion on the procedure to be used 

In disbursing trust funds of the Teacher Retirement 

System. 

Sub-section 3 of Sectlon 13 of Article 2922-1, 

Vernon’s Civil Statutes reads as follows: 

“The Treasure; of the State of 

Texas shall be the custodian of all 

bonds, securities, and funds. All 

payments from said funds shall be 

made by him on warrants drawn by the 

State Comptroller of Public Accounts 

pported-only upon voucher8 signed 

ii the Executive Secretary of the Retirement System. A duly attested copy 

of a resolution of the State Board of 

Trustees designating such person shall 

be filed with said Comptroller as hla 

authorlty For Issuing such warrants.” 

(Emphasis added) 

It appears that your request Is predicated on 

a possible conflict between the above quoted statute 

and Article 4393a, Vernon’8 Civil Statutes, which 

reads In part a8 Followa: 
Honorable Robert S. Calvert, page 2 (~'~-674) 

"All moneys and other securities 

placed in the hands of the State Treaaurer in trust for any legal p'urpose shall 

be received bg the State Treasurer on a 

deposit receipt issued by the State Comptroller . . . Such moneys or other securities shall be withdrawn by trust and suapense draft in the case of money, and 

withdrawal authorization in the case of 

other securities, which instruments shall 

be issued serially and signed by the State 

Comptroller. . . .' (Emphasis ours) 

In Attorney General's Opinion WW-407 (1959) we 

held that the State Treasurer is charged with requiring 

satisfactory proof of the claimant's right to funds before he would be authorized to deliver them to the owner 

or his authorized representative. 

You seek our opinion on the following questions: 

"You will note that Article 2922-1, 

Section 13, Sub-section 3, in setting 

out the method to be used in withdrawing 

funds, the word warrant is used. 

"Article 4393a provides that the 

withdrawal of Trust funds shall be by 

the 'use of a Trust and Suspense draft. 

"Please advise. 

"(1). Are the words warrant and Trust 

and Suspense Draft synonymous, if not, what 

procedure should be used In disbursing the 

trust funds of the Teacher Retirement System? 

"(2). The Treasury being the c,ustodian 

of all Trust funds, what type of approval, if 

any, should be required of him before issuing 

the instruments necessary for the withdrawal 

of such funds from his posaeeaion?' 

Article 4393a, originally passed in 1945, deal8 

generally with methods of receiving and disposing of 

trust moneys by the State Treasurer; of accounting for 

such moneys by the Treasurer and Comptroller; and for 

the supervision of such moneys by the State Comptroller 
Honorable Robert S. Calvert, page 3 (m-674) 

while they are in trust. In this general statute, it 

is directed that such monexa shall be withdrawn by 

"trust and suspense draft. 

However, Article 2922-1, which became effective 

in 1956, deals specifically with the Teacher Retirement 

System and provides in detail how those trust funds are 

to be disbursed. Such statute provides payments from 

such fund shall be made by the Treasurer "on warraFt 

drawn by the State Comptroller of Public Accounts. 

Even if we assume the statutes are in conflict, 

it is universally held that the specific statute more 

clearly evidences the intention of the Legislature than 

the general one. and therefore that the specific statute 

will"contro1. 1T ownsend v. Terrell, 11.8 i'ex. 463, 16 

S.W.2d 1063 (192x). Furthermore, Article 2922-l specifically provides the proof to be required by either the 

Comptroller or the Treasurer before the warrants are issu 

and paid. 

TIM:rm 

SUMMARY 

Under Article 2922-1, Vernon's Cl,vil 

Statutes, Trust Funds of the Teacher 

Retirement System are to be disbursed 

by the Treasurer on warrants issued 

by the Comptroller; such warrants are 

to be supported only by a voucher signed 

by the Executive Secretary of the Retirement System, who has been properly designated. 

Very truly yours, 

WILL WILSON 

Attorney General of Texas 

B 

Tom I. McFarling 

Assistant 

ed 
- . 

Honorable Robert S. Calvert, page 4 (W-674) 

APPROVED: 

OPINION COMMITTEE 

Geo . P. Blackburn, Chairman 

J. Arthur Sandlin 

Jot Hodges, Jr. 

Marvin H. Brown, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: W. V. Geppert