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OFFICE OF THE‘ AYI’ORNEY GENERAL OF TEXAS 

AUSTlN 

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Honorable Eortlmr drown 

Bxecutlve Secretary 

ToWher Ratirezult System of Taxas 

Austin, mxcs 

Dear sir: 

to the Teaoher 

contrlbutioa to the’ Taackcr Rotirezont i;jr&tsiil?” 

As ws unlorstnnd it, ths bill which ym attaoh 

to ymr letter conter?;platcs tho eatcblishncnt of a sr;oolsl 

fund in the Etato Treesury, fron which special fund ths 
Ronorable Rortimef Brown, Rags 2 

State's contributiomto tho Teachers' Retirement System 

are to be appropricted by tho LcSislature biennially ln 

acCOr?anC8 with t&8 FrOYisian3 of Constitution Article 

8, Section 6, In order to insure that there shall be 

biiilt Up in such fund a bslance available tar appropriation and sufl'ioient to discharge tht? Ststs's obligation 

to the leacher Retirtment Syster;, the Stats Treasurer is 

directed to deposdt to the credit of such special fund a 

certain 8~ of mmey out of tha first taxes colleoted for 

the benefit of and vrhioh would othazwlso 60 into the Getera1 Reveoue FUnd. The effect of this is to allocate 

certain tax nionies for deposit to the credit of a sp8cial 

fund, rather than to establish a "preferred c1ad.F against 

the General Rmonue Fund. We find no constitutional provision inhibiting t:?is. It is well to obsorva, hozevsr, 

.that the bill which you cmlosod is not entirely clear in 

its anaounccaent of the purpose which ~;a gather is intend- 

. ed to bs accoriplished. As dram, the bill is suoceptiblc 

of the construotion thet the Legislature, in violstion of 

the provisions of Artiolo 8, Section 6, of the Constitution,. 

limiting appropriations to two year periods, is atteziptiag 

to sake an appropriation unlinitcd in tine to the State acdinulation fund of the Teacher Retirercent System. The bill 

key be redrafted so as to nleke it oleer that the oreatio,? 

of a spsoial fund subject to appropriation by the Legislature is COLt8W&ated, not an appropriation. 

With respect to your second question, you are adVised that v:e find no provision in the Constitution prohfbiting t.he Legislature froa approprietin,g directly from th8 

Genoral Revenue Fund to provide the State's contribution 

to the Teacher Retiresent System, Article 2922, Section 8, 

Vernon's Civil Statute;, it is true, provides that 9:o eppropriation shall be msde by the legislature out of the 

General l'unds of the State of Texas for the payzent of benefits as herein provided, psyrznts con only be ,rsde out 

of special taxes levied 63 authorized in the Conotitutloml 

tieudiuent for the retirenent of teachers." Eoveusr, Article 

3, Seotlon 4Sa mrely provides,; 

"In addition to the poviors given to the 

Legislature, under Section 40 of Article 3, it 

shall hsvo the right to levy taxes to provide 

a rstiremnt fund , , .'I 

. 
xonorable Xortimar Brown, page 3 

The offect of this Const.ltuticnnl provision is 

Eerely to add the fund for the rctirwent of teachers to 

the public purposes for w!lich taxes @morally nay be levied and expmded by the Lc&slsture under Article 3, Section 48. Section 48s neither crpreoely nor by titiplication 

requires the lavy OS a special tax or taxes exclusively 

for the benefit of the Tsacher RetireLent Fund, The effect of the provision i’3md in Article 2922, section 8, 

mbave quoted is sinply to amounce a Legislative policy 

that the SinancinG OS teachers 1 retirezmt contributions 

by the State shall be by the levy ‘of special taxes for that 

purposo. This provision, as other purely legislctive proncunco::ents, is subject to repeal or oiodlficatlon by subsequent leyislative aotlon. Xn fact, this right,~is especially 

recognized and preserved by the Legialaturo, %;;ith respect 

to every prov1sio.n of the Act, in Article 2922, Goction 13. 

Yours vkp truly 

A’PTORNZY GZX%L OF TXAS 

g&&&c&/ 

Jjy I~ . 

Richard w. Fairohlld 

Assistant 

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AFPROVEDNOV 20, 1940 

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ATTORNEY GENERAL OF TMAS 

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