June 28, 1951 

Hon. Allan Shivers 

Governor of Texas 

Austin, Texas 

-Dear Governor: 

Opinion No. V-1197. 

Re: Questions concerning the 

validity and effect of House 

Bill No. 190 relating to operations of soil conservation districts. 

Your letter requesting our opinio’n relative to the above 

captioned matter reads as follows: 

WI will appreciate your opinion on the following 

~‘questions in connection with the above numbered bill: 

“(1) The caption begins ‘amending House Bill 

No. 97, Acts of the Fifty-first Legislature, . . . etc.’ 

Thera~-is nothing following the enacting clause to indicate that this proposed legislation amends existing 

statutes. Question: Is therr a fatal conflict between 

the caption and the body of the Act? 

“(2) Section 4 of the Act authorines the employment of auditors and prescribes the duty ~of the ayditors 

but makes no reference to accounts of ‘the Soil Gonservation District’s being audited by the State Auditor.. 

‘Question: Under this Act, can the State Auditor continue to audit the accounts of the Soil Conservation Districts 7 

‘I must act on this bill not later than June 28th 

and will appreciate your advice prior to that time.” 

The caption of House Bill No. 190 states that it is “an 

Act amending House Bill No. 97, Acts of the Fifty-first Legislature, 

Regular Session, 1949, . . .‘I The body of the bill does not state that 

it is amending said House Bill, and in reality does not do SD except 

by necessary implication snd then only as to certain provisions of 

House Bill No, 97, Acts’Slst Leg., R,.S. 1949, ch. 540, p0 1000, that 

are in conflict with the provisions of Housr Bill No. 190, Acts 52nd 

Leg., R.S. 1951. 

It is our opinion that there is no, fatal conflict between 

,the caption and the body of House Bill No. 190. We have carefully 
Hon. Allan Shivers, Page 2 (V-1197) 

, 

examined the caption of House Bill No. 190 in connection with the 

body of the bill and have concluded that the Act constitutes a complete bill within itself and that the caption is sufficiently broad to - 

cover the various provisions contained in the body of the bill. The 

portion of the caption of House Bill No. 190 which states that it is 

amending House Bill No. 97 should be rejected as surplusage. 1 

Sutherland on Statutory Construction (3rd Ed, 1943) 328. 

We have also compared the provisions of House Bill 

No. 190 with the provisions of House Bill No. 97 of the 51st Legislature and find that certain provisions of both bills are in harmony, 

that certain portions of House Bill No. 97 have been re-enacted as 

a part of House Bill No. 190; and that a portion of the provisions of 

House Bill No. 190,are in direct conflict with the provisions of House 

Bill No. 97. We further find that there are certain provisions of 

House Bill No. 97 the substance o,f which is not covered or touched 

upon by the provisions of House Bill No. 190. ‘, 

It is our, opinion that House Bill No. 190, if it becomes 

law, would be valid; that the prov,iqions thereof are in pari materia 

with the provisions of House Bill No. 97; and that both Acts should 

be construed together to mahe a, harmo 

‘Terrell, 118 Tex. 463, 16 S.W.2d 1863, P 

ious .whole. Townsend v, 

1429).’ Of course, as H ouse 

Bill No. 190 is the latest expression of the Legislature, the provisions thereof, in case of an irreconcilable conflict with the provisions of Ho,use Bill No. 97, wo,uld control over and impliedly repeal 

the provisions of House Bill No. 97 ,which are in irreconcilable conflict. Att’y Gen. Op. V-990 (1950) and authorities there cited. 

It is our opinion that if House Bill No. 190 becomes a 

law, the State Auditor can still audit the acco~unts of the soil conservation districts as provided for in Section 3 of House Bill No. 97. 

House Bill No. 190 provides for, annual ,audits’ to be prov~ided by the 

supervisors of the soil conservation districts. Howeve’k’; it is our 

opinion that these two provisions are not in conflict with each other 

and that Section 4 of House Bill No. 190 does not impliedly repeal 

Section 3 of Hous,e Bill No. 97, Acts 51st Leg., R.S. 1~949. ch. 540, 

p0 1000. 

SUMMARY ‘~ 

Ther,e is no fatal conflict betwean the caption 

. and the body of Hause Bill No. 190, Acts 52nd Legislature, relating to soil, conservation districts. ‘House 

Bill No. 190 and House, Bill No. 97% Acts 51st Legislature, should be construed together as they are in. 

pari materia. Since House Bill No. 190 is the latest 

expression of the Legislature,, in, cas,e of conflicting 
Hon. Allan Shivers, Page 3 (V-1197) 

provisions, the provisions of House Bill No. 190 will 

control. Att’y Gen, Op. V-990 (1990). If House Bill 

No. 190 becomes law, the State Auditor can continue 

to audit the accounts of the State soil conservation 

districts. 

Yours very truly, 

PRICE ,DANIEL 

Attorney General 

APPROVED: 

Everett Hutchinson 

Executive Assistant 

Charles D. Mathews 

First Assistant 

Assistant 

WVG/mwb