Hon. G. F. WKllisms 

Firemens Pension Commissioner 

Austin, Texas 

Opinion No. V-660 

Doar Sir: 

Re: Eligibility of a city Firemen's Pension Fund to share 1 .' ~~ ~,' in the State appropriation 

when the city refuses to 

.~' contribute matchin& funds. 

Your letter requesting an opinion upon~ the 

above titled subject matter is as follows: 

"Senate Bill No. 84 enacted during the 

regular session of the Fiftieth LeSislature 

added Section 10A to H. B. 258, Regular 

Session Forty-Fifth Legislature and provides 

that cities having paid firemen who pay into 

the Firemen's Relief and Retirement Fund, 

shall donate an equal amouzkinto that fund. 

The Act was effeoti~ve on May 13, 1947, and 

your department ruled, Opinion No,. V-393, 

that the cities should make this payment into the fund retroactive to January 1, 1947. 

"QUESTION 

"Should the city refuse to match the 

payments made into the.fund by the-firemen, 

would the Firemen's Disability and Retirement Fund of that City still be eligible to 

receive their pro rata share of the Appropriation?" 

The Firemen's Relief and Retirement Fund was 

set up by House Bill No. 258 of the45th Legislature at 

its Regular Session. The Act provided for the financing of the fund. 
‘ZS.,$ Hon. G. F. Willi&ns - Page 2 (V-660) 

In the case of American Alliance Insurance 

Company v. Board of Insurance Commissioners, 126 S.W. 

(2) 741. it was held that the provisions nrovidinfr. 

&ids and revenues for the Firemen's Relief and R& 

tirement Fund by levying occupation or license taxes 

of 2 per centum of all gross premium receipts levied 

and. assessed agsinnst insurance companies was unconstitutional. 

By Senate Bill No. 84 the~50th Legislature 

amended House Bill No.~258 by the addition thereto of 

Section 10a providing as follows: 

"All cities having fully paid firemen 

,where Firemen's Relief and Retirement Fund 

has been created under the provisions of 

this Act, shall annually contribute and appropriate to such fund.an amount equal to 

the annual contributions made by such fully 

paid firemen under the provisions of this Act, 

which such contributions shall not exceed 

.the sum of Three (3%) per centum of the Fire 

Department's annual payroll, and such cities 

shall deposit the same to the credit of the 

Firemen's Relief and Retirement Fund to be 

used with other monies in said fund for the 

benefits provided for under the provisions 

of this Act." 

The emergency clause for Senate.Bill No. 84 

.stated the holding in American Alliance Insurance Company v. Board of Insurance Commissioners as creating 

the necessity for immediate passage. 

~'As you state, House Bill 258, as amended by 

Senate Bill 84, does provide that cities having fully 

paid firemen who pay into the Firemen!a~Relief and Retirement Fund, shall contribute annually an equal 

amount to that fund. 

The,~current appropriation to the Firemen's 

Pension Commissioner reads: "5: Firemen's Relief~snd 

Retirement Fund, $300,0b0.00" for each year of the biennium. (50th Leg., R. S., p. 842). 

There is no qualification or limitation whatsoever attached to this item 5, nor is there anything 
Ron. G. F. Williams - Page 3 (.V-660) 

limiting or qualifying it to be found in the general 

provisions accompanying the appropriation for State 

Departments and Agencies in which this appropriation 

is found. These consideratjons impel us to the view 

that the State appropriation is unqualifiedly dedicated to the specific purpose for which it was made, 

and that the Legislature assumed that the cities concerned would comply with the statute in matching 

Firemen's contributions. So long as there is a specifio-appropriation as we now have, such firemen 

would be entitled to receive their pro rata share of 

the appropriation regardless of the fail.ure of the 

city to match the Firemen's Contribution. 

SWARY 

Where paid firemen haves suffered.their 

salary deductions as contributions to the 

.Firements Reilafand Retirement Fund under 

H. .B. 258 of the 45th Legislature (Reg. Ses.) 

they are eligibles to receive their prorata 

share of the State appropriation notwithstandina the tits has. refused to match their 

salary contributions 

0S:wb 

: 

as contemplated by law. 

Avery truly yours, 

ATTORREY.GENERAL CP TEXAS 

Assistant 

295