## 281

OFFICE OF THE AlTORNEY GENERAL OF 

### TEXAS AUSTIN

pan. &kept

Ford, AdmLniatr8tor ~exss Liquor Control Board 

### litian, roxas Opinion EO. 

### 0-2260 Rca Whether **Or A0**  of liquor rev



### IA these letter5

hat in view of the facts that the present ing 

### rapldly dopletod and that there 

### visa e for t&e r\rrnlahlr~ of ’ such stazw, you lot a contraot for tho prlntlng of 

### otan?5. this letter, “Ii0 change in the design being used is oonsldered neoesbnry.” Ye,are than referred to 3ection 45, Artlclo I of the 

### lgg8,ggor Control Act. It is stated that, In conform1

sion, ample sheets of the sttxospexwvbeing we 2 y vlth vere Wnt out to proapeotive bidders, along vlth 

### speolfloetlons, by the... 

## 282

goa. Bert For& Page 2

@ et Control and 

### thatby 8cceptlng &so samples and wsh.. 

### snsQ~IIto the 

### biddoratogether vi*th the speoificstions covering 

### w wc);Les,

the Boardof Controlaocepted 

### thesuggestionof @# WQUor controlBoard.

On

### Enm?h

l2,1940,sevenbidswereopenedia the efflce of the State Board oi Control

r 

### rthousandSWS, 

### verex 4) 42.642(5) 37.25#1 w youriniorpltion the 

### bi@ast bidpriae,namely,44.5#per thousandat-m.

ASSuniAgthstthe.

co&raot is letto .the highest bidder

aad 

### boslng the future 

### needof e- on part records, yeuwko tho follouing statomontt

“Swalng UPthe vhole situation and assunlng that the COntrsot be Warded at 

### thobid prloe of 4444 per me thousadl, 

### thetotalcostof stampaneededduring 

### the flsCa1 year 1940-41 ~111 Bpproxlsate 

### $16,570,vhfah Is 

### $4,570ln exoess or the amount appropriated by the leglalature 

### forliquor, wine, and beer stamps.” After presentlng the above fuets, pu nqueet our opfnfoa oa the folloving qwstioar

9. 

### Doyou conaldertheauthority 

### of theTexas Liquar Control Board as establirhed In the Texas Liquor Control 

### Act for the daslgning of stamps as to lnolude the she, ahap, oonpositlon, and mothod of printin& 

### thatIs, as to vhother such stms shall be printed by lithograph or en&ravod steel methods, and vhether past. 

### experience as to the use of ’ stxu!&%AOV provldod lpaybe legally urgad by the Texas Liquor Control Board as to any stamps to be contracted for in the future?


### "2. After doflnlng tho suthority and responslblllty of the Texas Liquor Control Board in response to question one vi11 you ploaae advise if it 1s essenMa1 thnt the Texas Liquor Control Board prescribe the doslgn and other ayeolfleations, lf authorized to do so, by 

### a regularly adopted rule 

### nabrogulatlon? 

### *3; Doyou consldsr the printing of 

### revenue stamps aavlthln that 

### class of vork ref'ccred 

### to as stationmy snd printing ,in the above mentloned Artlole XVI, Section 21 or tho Constitution OCTexas vhlah vould 

### require thnttho contmot bo approved by the Qovernor, Wx-otary of Ststo, and 

### COnrptWllQr? ,

## 283

‘-* gort POti, page 3

'4. Doyou consider the printing of revenue rmmps 

### a8vithin that olass of vork referred to under the above wantloned Artlolea 607 to 630b, R.C.S.1 '5. If your ansver to questions 

### 3 and 4 abore 

### are a the affirmative, would atiy contract antered into by my department of the Government vhich does not conform to the provisions of the Constitution and the Revised Civil Statutes, herein Eentioned, be legal and blndlng, andmaythe Texas Liquor Control Boardexpend any appropriated funds in payment for stamps printed under any such contract? :: ’j 

### .6. Your valued oplnlon Is also requested aa to whether or not a contract vould be legal vhich would create an obllgatlon against the Texas Liquor Control Board and the State of Texas in excess of the amount of funds appropriated by the L8glslatPre 

### for such purpose.” Anarsver to your first question neceasarlly call8 for a construction OSArticle I Section 45* Texas Liquor Control Act, which is A.rt%cle 666-45, Vermnls Penal Code. The i prtinent part of thls statute provldesr :

“(a). It shall be the duty of the 

### TexasLiquor i Control Board 

### and the Board OSControl to have engraved

### or printed all necessary liquor and beer tax stamps a8 provided in both ArtlCl8S I and II of this Act. Such stanps shall be of such design and denomination as the Texas Liquor Control Board shall fromtime to tirPeprescribe and shall ahov the amount of tax, the payment of vhlch 1s evidenced thereby, and shall contain the vords *Texas State Tax Paid.’ All contracts for stamps required by this Act shall be let by the Board of Control an provided by lav. The Texas Liquor Control Board 13 authorized to expend all necessary funds fromtine to tine to keep on hand an ample supply of such stamps

.” The cardinal and paramount rule of construction 1s to ascertain the intention of the Loglslature in having enacted bbv, Cousins v. Sovereign CampU.O.U. (Sup. Ct. of Tex. 1931) UOTex. 107,. 35 S.W. (2d) 696; and having ascertained this intent, It mustbe given effect lr it 1s legally possible to do so. Kay v*Schneider (Sup. Ct. of Tex. 1920), 110 Tex. 369, 218 S.W. 479. k.must, , therefore, determine vhat the legislative intent VSSIn Providing that “such stamps shall bo of such design and denomination as the Texas Liquor Control Board shall from time to tlm prescribe

.” (Article 666-45, aupra.ml. Bert mrd, Page4

1 The Texas Uquor Ccntrol **Act wu**  origlnslly eoeated u EOUSS

Bill 77, 44th Leglalatwe, ?nd Called Session, 19% hation 21 of thle bill **lovled cert8ln**  tams on alcoholio uqmr aad protided that such taxoa vera to ba paid **by**affixing 8w on oech bottle or containor of liquor. Tha **b3giS~tUl ’** **O** ~aognizod the poaoiblllty of attoz&a to counterfeit these rm% and by **VlrtW3 Of**  9eCtiOn **2%**provided that 185~$NWSOn rOrging 0~acuntarreitlng &nyswap provldbcl for Ln the Act vould be daoaadguilty of a felony. Having recognized the posslblllty or tim counterfeiting of these atazw, it vould sea that the ~glalature vould have madecoam provision mpWding the type or cbawcte.r of ot?z@s to be used in order to **prevent, M**  **fa~** u poaslble, any such countarfalt~.

Such VIU)the pwp08e of the Lcglalature, in our **epinlon, in**  provldlng **in Ssctl3n**  **45, 80~~4** 8111 77, supraB that %u& atazij?s shall be of such doslgn ard denomlnatlon n8 tha hard shsll rroz t&o to tine pmacFib6.” Eiwi5g ascertained f that the intention of the Inglslatut-0, l.n thle respect, va8 to I vent, as far 8s possible, my counterfaitlng or forging of 

# i p"

lquor atmpa, the vords of' tha stntuta must bo accordad the um5t5.g that ccmjmrts vith thla i.ntcnt. Po;?hanv. Pattorocm, (Sup. Ct. or Texas, ES?), 121 Tex. 615, 51 33. (26) 6%0. 

# I ~. I Xa the ~880 of McDO55ell v. ~~anmiller (Cir. Ct. **App.,**

1934) 74 **Fed.** 26 320, a Stnte Comzisslon ln Fiebraske entered l5to a ooatraat vith lk~rnsund E'lcDoxmell, vhereby they vere to bat as aonsultant engineers end have the duty of supervlsinO the plan tmddoslip of o bc:cstlng plant vhlch vas to BerYe the Unlvcralty and Stuto Cnpital. ncanlng or “Ceslgn,’ **oald:** ?m oourt in detarainlng the

**nI)oslgn**

## mustinclude **not onI3**  **the mode**  **0r** installatlon, but the type and wsd of rmterlalr to be wed in tbs aonstruation... Such is the 8~365iw or the vord %ealgn' 63 it 1s wad ia Artlale 6GG45, Vornon~o Peml Code, and in order to @vo err00t to tho.lntentlon of the Leglolature (to provent, a0 far W pO88ible, ang aountari+eftUig or forging OSuq"or s-s), it la tho o?lnion of tW8 dapartment that tize Taxas Uquor CO5tPOl **~al ’** **d has**  **8UthOrit.y to**  **sscitty** tho si80, Oh5p0, CoW?O8itio& End mthod of printing llguor 8tar,ps vhlch lnoludea the authority to doternine vhethor such stamps shall be prtitad by lithogrWh W owravad steel nethod8.

### g0n. mrt 

### Ford, Page 5

6 

### V~OV

or this MSYOP t0 70~ rb3t p93ti0n aad tie aver to your second question, vhich follovs, vo deem Lc~txcssary to ansver the lsst part 0r the rim ipstioa 

### mutive to the legality of ur@.g 

### past experiences as **a** 

### sr;tsrlon

for future 

### etaq contracts. Ulth**refocanae to**  your sooopld quostlon, there 1s no 8;4olrlo **provision** In tho Texas Liquor 

### ControlAot (EousoBill n, 44th I.%&., 2nd C.S., 1935, as **amended** by E.B. 5, 45th Leg., P.S., 1937) vhich votid require the Texas Liqwr Control Soard to proscribe the dasign or 

### thssorevemo stemps 

### by a ragulmly sdoptodrule or Te,@ation. In the absamo OSsuch e requlromat, and since 

### it 1s ‘8 voll nettled 

### propooitlon that.statutes are to 

### be given a reasonable and sonslble construction, rather &sn a stralnod or tochnical one (39 Tax&W. X72), Lt 5s not essential that the Texas Liquor Control Board speclfJ the doslgn of there revenue stamps 

### bya re@arly adopted rule of Fogulatlon.



### It 1s 

### ouroplnlonthatanyreasonable swum adopted by the Board In specifying the tioaign 0r **thoro revenue**  rtamps sadvbich is reasonably calculated to 

### notlSythe Board ot Coatrol. Ofthe type and character **of** tho stamps 

### vhlch the Liquor COntPOl Bosrd, In 

### the exercise 0r its **sound** dlsdrotlon, deems 

### best **for** the

### purposesdoslrod, vould 

### be sufficient. Sucha 

### aonstruotlon vould be the 

### reasonable one and votid comply vlth t&9 lsgiis

### lstivo intunt.

YOW thed, fourth an4 

## firth qt30stm3am3 **30** muted tit vo vi11 consider them togother.

Aftor 

### stntlngthatliquorstampsvom tobe of suoh deSi&nas t.hoToxaa Uquor Control B0ard tight **prosorlbo, the**  

### ~@BlQtUro provldod:

,.. All contracts **for stfuaps**  **roqulmd by**  

### this Act shall be let by tho Board oi’ Control as provldod 

### I.av...” by (Underscoring ours) Clearly, 

### theLo~lslaturorecognizedtheexistence Of kbv under vhlch cozdrncta for Surnbhixg the necessary stamps Couldba lot. ,Tht?roUM only tvo statutos 

### which the 

### La~lslaturo Ccud have had in nlnd in this instance. The Slrst of 

### thoee satutos lo Articla 608, Varnon’s 

### RevlBodClvll Statutes, 1925, Wch providoo tloo. Bert Ford, Page 6 . 28fi



### , Vhe Boardshallbmuot for a term 0r not emaading tuo years vlth rospor~lble pmmm~, rlrrjs, 

### cor~orutlom or 

### a3nociations 0r pecaons, q/hoshall be rosldento of Texas, for supplyin& to ths Stab all yrlnting, bfru.Uq, 

### stationery 

### andsup~lios nP liZ;o c;xrficte~ 

### for al2 dopctmnta, kxt1tutfo.m and boards, save and 

### sxcopt such 

### uork es my iw 

### donaat the yarlous educational ami eletmoaynmy institutions. said contract 

### shall be let to the loveat p3d boat reeponsibh bidder after public advertising af such proposad bstt:ng

ror one% 8 uoak

### forr5u.rcon5eoutive vocks in ut least six **nevspuprs** 0Cgonoral circulation 10 this state. tie two of such p3p~ra shall bo published fn the 6)33cJ

county. 

### Tba iiomdmayreject811~ andall bids; the ronson therefor ahall be entered 3.n

### full in the minutos or the Bourd and shall. be open to the inspeotion of the publ.lc at all tirzos. Nevaontracts sOal1 be madoin the mam manneras 

### hord.nb&ore prwidod. ” (mderscoriag ours) The eocond statute is Artiale 634, Vernon ’ s RiwWod 

### CivilStatutes, 

### 1925,and it reads aa iollovsr

Vhe Board or Control shall purckass all the 

### ~upplIosused 

### by oath Department of ’ thv State OOV~FILnent, iacludi.lg the State Prison 

### Systam, and eaoh elsw~osynary lr~tltutlon, Uormal school, Agricultural aladHechaoical Collem, 

### Universityat Texas, and 

### saoh and ell othor State Yohoolu **or** Departrzonts of the State **Oovornment**

heretofore or 

### hereaftircreated. Suchsupplias to locltie furniture **end ffxCu.ro~,**  

### technical lnstrunanta

and books, and all otbor things roqulrod by the dIlfercnt~deyiWx+nts or lnstitutiOn8, except strlotly pctriohable @~0d8.” Article 66645, CiuplVb, Makes zt the dutr 0r the l3cnrdo Feroin provided for to hfm3 811 n~cssoary 

### l.Qt10r and hoer stam;ls Wcravad or printed.” krtioie 634 supro, mlutes to the PUP- 

### &80 of suppllen, vhereas 

### Artlolo &, sup’%, r8late8 SpOcifiCsly to printing f?rul**surplios** 

### of Uko charaoter. Comidarlng all tbroo of thoao statutes togothor, vo feel **Chat** there can be 8x1 doubt but that the Legislature contemplated that the EtarPp ~ntrnota vould ba let uadorArticle 608.Artl’elo 16, Seation 21, ‘psxao ConoUtution, protideo~

‘sea. 21. All otatfonory, and printing, exuspt proobuaatlons and ouch printing ao.rmry bo done at t&o Doaf and Lhunb

Asylum, popor, and Sue1 uood in the b~f818tlve andOth8l' departments of the ~ovwnmont, sxaept the Judlclal Dopnrtment, ohall be Suanlohed, and the prlntLn8 **and**binding OSthe laws, journals, and deportment reports, and all other prlntiq **and** 

### bw aad the repnlri~ 

### and furniohl~~t&ehalls and **POWS**UsOd rOl. **the L!EiStl~S**  **Qr the**  **Li3~3iatUW Md**  **it13 wncaittoeo,**  **~hal,l**be porfomed 

### undercontract, to be given to the lovoot rosponolble bidder, below ou.ch maximusprice, end under ouch regulationo, ao shall be prooorlbad by lav. 80 amber 

### or **osslosr** of any dopartwnt of the govorsmnt shall be in any way intereotrd in ouch ocintracto; and all euch contraoto shall be oubjoot to the approval **of** t&o Governor, Seam3t8q 

## or stem and Coxptroller.” The ficEPar0OSthe Conotltutloa 3n providing 

### r0r the madrsapy dopartmontal prlntlng provided that the contract 

### 8hould

. ! bo let 

### tothe lovast reoyomlblo bidder, 

### ‘underauoh rules and mgu&tlano ao shall be prescrlbsd by &v.~ It vaa, 

### than, aontbmplated that tho &@slature would omct statutes ln ~COrdanCOvith AIUolo l.6, Saotlon 21 of our Conatltutlon 

### for the **purpoot3 of**  

### em3ctuatinE;thisprovisicrr.

Artlalea 607 to 63Ob, lnolwivo, Verncm~o Rev&sod Civil Statutes, 1925, are thholeglolntlve enactaeats contomPlated by the 

### fmmers OSour Constitution, &u@ainnaothe printin8 **or** engraving OSthe awvonue ota!cpo hero In quootloa 10 that CtE of vork rofcrrad to in Article **Go8,** it neccsuarily lo the 8 of **vark** referred to in Artlcls lG, 3oution 21, of the Constitution of Taao; and all contrsots **for** tho “printing C@erqravlng” of thcao s-o must be approved by the c)ovtwnor, ~oretary of state and Comptroller, 00 is **therein** provldod*

It ir, therefore our opinion that your third and S=H.b **queotlons**should both be ansvored in the ~SriI%3t%tlV~.

The fifth question preoonted 18 a very brood O~OD but by rcferrlng to quootion number three, ve oaounu3**that YOU**  Qalre our oplnlon ea to vhothor or not a contract for the Piatlag of these Upuoz otaq~, which la not approvod by **tho** OOV~Faor,3.screttuy 0S Steto and Conptrollor, ao is provided top in Artlola lG, Section h-1 and blndln.& 21, Texas Conotltutlon~ vould be

### *. mrt pordBPW a

. &thW CtUb8Or8tat0~XlX?i%&S 

### PubllshftqCO. 9. ss0mat-y 0r state (sq~. ct. 0r m~tarut, 1a99), 56 ~00. grthe facts shoma that the state 0r 

### PZontana haa a conatltuu-1 prOViSiOn vhich in all r8SpUtS vas aubstantiallp thw

- actArticle lG, Section 21 of our TwxasContttitutlan. Ihw p~~~sion of the Hontaaa Constitution fequirwd all printing a&raots **to** bwapproved bp the Oowrnor and the State Treaeurer.

fn aaoordaxuo vith this protisfon OFthe Constitution d th8 IW@AtiOW prwsaribudby lair, the &U.Pdof EXa!!dnors dvartlsod for bfds for printing and, having: found that thw bid 

### ofthe relator ~66 theloves t and beet, 

### awardedthecontrmt b t,h&ptatntirP. Appllcatfon 

### vaamud8for6 urft **of psndamus**  requiring the tiwowtary of State to deliver oop~os ‘oP the bra to the state PubLiShin& Coripmy to the and that sam ml&t be

Ihw Cocrmy contondti tkerw MS an existing contract **t%~~~*t,h%** **Stat8 and**  thcx#elvea **by virtue**  oP the avard mudo hl the Btird of Eaminors~ on the other hand the Secretary of St&tocontendud there uas no contract **bwcawo**under the Conrtftutlon aXl such printing; contracts vwre subject to the **QQtVVti** 0i th8 **GOVOMOr** and the fXiBCLt)UC(I~, Mb, if Mt OppcOVod by thoa, verw lnvalld and in wffwct no oontraet.

The couxt doned the matier roqwsted and in boldlng that tha approval 0r the Governor eml Freaeurer va8 wasontial before there could be a valid contraot, ia part, statedt

e

... The appWtai Of the38 OftiWPS OC%tQi%tOtt tho contract.
... It bolng indispensable that thw ttgreomnt ot the board ahall bwapproved 

### by the 

### BOYwrnor aad tmamarer, before thorw CM bo a valid oontract, mro a5logatlons that tho bomd ot oxaalnwra rooolvod bids, and nndw a controot vlth relator, vhose bla 

### VW the lowm, az-0wholly Lasufr~ciwnt; ...n Arkmsas 

### hasa conatftutlonsl provision vhlch, also, is substantialljr the ss.mw as Artiolo 16, Sootlon 21 of our Constltuuon. The SuprwmsCourt of Arkansas **in** Ellison 0. 

### Olllvwr(1321) %' S.W. @6, conetruing oaid aectlon, and In hokIln& that a P rirrtingoontract~ub.lohkd not bownspproved by the Trwaeurer Oneof the thrwwofficers rtaml) was not a valid and bindlq Cahtract **up0n~t.b state,**  In **part,** tfaiat

"

... The sootfan of the Constitution in uestlon Provldos that a11 such contmts oball,bw sub act 7 to the 8pp~O~81 Of the **GOVOMOr, hK?dtOr,**  aIIdT~%%wxw.~QCI.

Bert Ford, Page 

### 9

mforo thir is don8 no oontraot 18 tmdw..

. The lnnguago 

## we&laplain and uziaznbi~uo~~~, and it Is **apparent** that th8 requlremwnt that the contract shall be appn>Oed by the dwrrlgaatwdofPloers 3.8niandator~.~ Woare OPtlmoplrclon that the abov8 cases are a oorreot 

## l xprt~asio;l of the lair in regard to the point hbre la quertion, urd therefore, as 0 general rule, an alleged contraot for the printing 0r liquor sUmpa would not bwbinding unless it is rpproved by the Oovorno~, Secretary of' State, and Comptroller.

Since, a13a Semral rule, there 1s no mua contract for prlntlq until it has been appw30a b7 the officers nwmd in the above mcntloncd swotlon of the Conotltutlon, and alnce the Constitution providas that all prlntI.ng shall bwpcrfomed 

### undercontract, vo are of the opinion th6t the Texas Liquor Control Board vould not bwauthorized to expend sny appropriated funds in paynwnt 

### forstamp8 unloes the contract hs3 bsen apprOV0a by the Oovernor. Secretary of State, arid Ccmptroller. See Attorne7 General's Oplnlona ijos. O-289 and O-815.

With 

### regardto your last questlon, you no doubt have in mind the logallty of obU@tlom vhlch night bwcradtwd by 8ow apwcilic contract. Since YOhave not men this oontract, or a cop7 of it., it I?, inposslblw for us to pensaupon its le@ltp or to dotoxmine tho wxtont of the obllgatlone, if any, .' vblch it might oreatw against the State.

Trusting that this vi11 satiafaoto~ll7 anawr gour qwstiona, we are Your0 very truly ATTORREX GE?iERAL

OFl'E7AS 

# .-vu

Yaltor R. och