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i 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 billwhich ym attaoh toymr letter conter?;platcs tho eatcblishncnt of a sr;oolsl fund in the Etato Treesury, fron which special fund thsRonorableRortimef Brown, Rags 2

State'scontributiomto tho Teachers' Retirement System are tobe appropricted by tho LcSislature biennially ln acCOr?anC8with 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'ioientto discharge tht? Ststs's obligation to the leacher Retirtment Syster;, the Stats Treasurer is directedto deposdt to the credit of such special fund a certain 8~ of mmey out of tha first taxes colleoted for thebenefit of and vrhiohwould othazwlso 60 into the Getera1 Reveoue FUnd. The effect of this is to allocate certaintaxnioniesfor deposit to the credit of a sp8cial fund,rather than to establish a "preferred c1ad.F against theGeneralRmonue Fund. We find no constitutional provision inhibiting t:?is. It is well to obsorva, hozevsr, .that the billwhich you cmlosod is not entirely clear in itsanaounccaent of the purposewhich ~;agather is intend-

.ed to bs accoriplished.As dram, the bill is suoceptiblc of the construotion thet the Legislature, in violstion of theprovisions of Artiolo 8, Section 6, of the Constitution,. 

### limiting

appropriations to two year periods, is atteziptiag tosake an appropriation unlinitcd in tine to the State acdinulationfund of the Teacher RetirercentSystem. The bill key be redrafted so as to nlekeit oleer that the oreatio,? of a spsoial fund subject to appropriation by theLegislature is COLt8W&ated, not an appropriation.

With respect toyour second question,you are adVised that v:efind no provision in the Constitutionprohfbiting t.he

Legislature froa approprietin,g directly from th8 GenoralRevenue 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 eppropriationshall bemsde by the legislature out of the Generall'unds

of the State of Texas for the payzent of benefitsas herein provided, psyrznts con only be ,rsdeout of special taxes levied 63 authorized in the Conotitutloml tieudiuent

for the retirenent of teachers." Eoveusr, Article 3, Seotlon 4Samrely provides,;

"In addition to the poviorsgiven 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 OSa 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, mbavequoted is sinply to amounce a Legislative policy that the SinancinG OSteachers 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,%;;ithrespect to every prov1sio.n of the Act, in Article 2922, Goction 13.

Yours vkp truly
A’PTORNZY

GZX%L OFTXAS g&&&c&/ Jjy I~

. Richard w. Fairohlld

Assistant

.. AFPROVEDNOV

20, 1940

. ATTORNEY

GENERAL

OFTMAS

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