OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Bonorable ho. E. Slie~pard 

Comptrollar OS Publio AcaQunt8 

‘Austin, ‘i‘s244 

Dear fUr: 

Unbar aate of AU 

ai this Department u 

rioar st the kieral 

467, tit*, aeg. 866. 

aa& ~~.by Baoat* 

tb4 ~a@.minlstra 

.aotQ~~am1~as 

nto6 an opiaian 

atton es Paysant8* 

Bill, &mate MU 

a appreprlatioo 

th fsgislaturo, ior 

Sun6 prwimtionu oS.Chi 

tlom set farth in the pro- 

#la Aot, all of the 

ae Bill IN, Chapt8r 44, 

ia the *mtor Fuel Tax XefwAu Divl.Elcml* l ppr vpriaticne wo hemby aendit;loned that the eqeJ@itW@ 

6kd.l not e%Mad the tOt~'I'446iPtI fiorp sualt f448." 
-.a., .‘~ 

,243 

Hon. (ko. !T. Sheppard, &? 

SeOtlon 1 (h) of &net4 Bill 179, hate, Reg. f.se., 46th 

Dc@aleturs likewise maksa en appropriation to the Rotor Fuel 

Tar iterund tiviaion Or the Comptroller*s 3frI0e Iuthc rollowing 

language : 

"The Cozcptrollcr she;1 deduct one ($1.00) Dollar 

rrou all such refunaa es e riling tee, uhIoh ies shall 

be deduoted rrom ths warrant lseucd In payment or mmh 

reruud, whloh seid rmhag ice 8hall bo rat eeide ror 

the uea and benefit or the Comptroller In the e&lnIstratlon end enroroeltsnt of this eat, ee .uell de for 

the peyment or expensee In rumlehing the foxm or fnroios of sx4mption provId4A r0r lw4in; anu the 8aua 

Is hereby appropriated ror suah purpoeb.* (Undorsoaring ours) 

X0 mu8t rirst Qatermlns whEoh or these two appropriation8 

are oontrolllng beiore we can exprers en opinion upon the sifeot OS 

the ‘Wmltation of Pepments" rider thanan. be thhk the appropriation laet mentioned, that is, the one embodied in hotion 1 (h) 

or s4me Bin 179, Acts, Reg. s48., 46th ~trgirktura rhouM OOBtrol over the rpealal xl&m appearing In the Qansral i)apartmcmtel 

Appropriation Bill, hereInabove quoted, bsoaaae it repriWnt# the 

laet oxpreesfon oi the IagIelature upon the subjeot and thoro is no 

.recrl oonfliot brtueeh the two, Quito~tma sooh appkepciation uould 

not bo operative beyond two years, beoauso or the OOWtltUtlOMl 

re8trIotlon in this regrd. But, thou& oouobed in &mmral tera6, 

there Is en express appropriatton from 6 Spi30lrI0 fund.for a 600 

finite purport 60 aa to satisfy the regulrmentrr, under the authorItlea OS thlr State, ror a valid appropriation. .Ths legislative 

raaord before ua rareals that the aot ooataining this appropriatIoft 

W&t to rlnel passage attsr the general departefintal apprpprlation 

bill, end for the reason8 herelnefier etatab, we think It wan the 

intent or the Legislature that its laet~ appropriation should sovorug 

This oo~oluelon Ia reenrorosd whhsh we ooneidsr the purr 

~8 and neocssdty for tha appropriation by Seatlon 1 (h) of Sfmate 

ill 179. Sootion 1 OS Senate Bill 179 Ie, in the meIn, en amendmmt. or the rsrund seations or Iiows Bill 847, Chapter 44, LLqt8, 

.Reg. Sea,, 4Srb Lagieleturo, .a6 emaa(lad by house Bill 749, Chepter 

&O,..hcte,.Reg. Se.., 44th Legieleture, ooumonly known a4 the Motor 

ru41 Tax tar. The entire aahome for a4mlnletsrLng the refund prOA 

visiona of the Motor Pus1 Tax Len, for oontrolling the purohaaer 
a-4 

eon. COO, Ii. Sheppard, 63 

0r motor tu42. for RhiCh r4rtinas night be cleimsb, rind for roguletIng the riling 0r suoh olaizm an4 the i6cmanot 0r rafund warrants 

thereon, was radically altered by tbe a . .~ _. _. . - 

am&ding etatut?, + lth oon- 

_- 

espuem moreaee i[l ootn me worK arm axpaueo inaiaenc zo trio 

a4m.lnietretion or the Eotor Puel Tax Refund lew. The dC&Ili8tlVlti~t 

deteils or the new Act relative to motor fuel tax rafu.n&S are too 

lengthy to quote here, but it ie e3purant from e reedlng or Section 

1 of ~enett bill 179, dealing with this subject, that the administrative duties reeting upon the Comptroller or Public Aoaounte 

by virtue al thin new legielatlon are greatly lncraeet& otar ths 

duties whioh were obargsd upon him under existin@ 'laglrletion. It 

goss without saylng that .suoh new dutiee oraata new en& additional 

Aa illuotratfve of thie, we point to that portion or 

%%?i (4) Or stMt4 Bill 179 prWidin~.thtd *the lnroloee~of 

exemption required by this ect Shell be lurniehed, fret or ooat, 

by the Comptroller to the lloansae. Au& no form Gr lnvoloe 0r 

exemption shall be used by the dealer or near or refund motor rut1 

other then tbosa Issued au4 furnlehad by the Comptroller." 

Eeoauet of these oonslderetlons ye SOL) a oleer reaeon 

ror the appropriation by the legislature in kectlon 1 (h) of henet. 

t379, or the prooetda rrom tbs 81.00 riling f44 ror rafund 

This appropriation is pert end perotl of t!m very act 

oreetlk a&<lonal dutlea en4 eU&itionel expensee lncltltnt to the 

emnletratlon or the Motor Fuel Tax Refund Law, and there is en 

txprts~ appropriation or all 0r the funds derived rr0m this filing 

it4 *ror'tbt use en& benefit Ott the Comptroller in the edmlnlstratlon 

end mforoezcent or thia irat, 68 tit11 es rGr the payment or expenses 

in furnishing the ram 0r invoioe or erbleptlon provided r0r~ hsrtin.* 

ks heretofore pointed out, the Comptroller is required to furnish, 

free or aoet, these lnvolots~or tremption. The item for etat%onory 

an4 printing oonteinetl in the Cenerel Cepertmentel hppropriatton Bill 

Is entirely inadequate to &over euoh expenses, in eadition to tba 

ueual stationery en& prlntine axptnsse of the hafund Dlvleion. Vie 

think it mey be sold that the Legislature we8 oognizent of' this fact, 

es well es of the fact that additional duties an& additional axpenees were sntalled by the enactment of Benate Bill 179, so aa to 

aeuso the appropriationa, spsciflo as to amount end purpoee, in the 

General Departmental kppropriation Bill, theretofore enaoted, to be 

entirely lnadaqu8ta. h'aaoa the appropriation Ln sisnatt Bill 179, 

epproprleting all funda erlsine rrom refund iillng fees, to the 

voter yucl fi'ax kefund Ditlalon of the Comptroller*6 Department for 

the edminietretion or the rerun& provisions or aald bill. 

Raring datermined tbai thle appropriation ie the OOBtrolllne ona, we vi111 now prooasd to a &etsrminetlon or the 6lfeot 

tharaon 0r the WLinitation 0r Payments* ola~u6 appearbig ae a gdntral 

rider to L;enuts flill 487, Reg. Sas;, 46th La~slatWe, o~maonly 
Hon. ceo. Li. aIeppara, #4 

known e6 the Departmental Appropriation Bill. The rrcope and effect 

of this WLir31tatlon of Payc?slts* rider upon the appropriation6 ror 

the various: utate departruents oame od for the conalderetloa it this 

0rricf2, amI in Departmental Opinion :Jo. 308Z, dirsot6d to Corernor 

;rj. Lee 0*Da1~161, it wae held that the authority of the Board set up 

by such rider, related only to surpluses in lurid6 dedloatad or devoted to a dsjmrtmnt*a use and b,snsiit, but not appropriated to that 

departmctnt eleewbere than in the *Llmltation ot Pe)m6nta* alause. 

matmuch a6 that portion or Soctlon 1 (h) of Senate Bill 179, under 

conoldsratlon here, ie an outright appropriation to th6 Comptroller*s 

Department, or the Rsrund Di~iolon thamof, 0r all ma8 eoll66tab 

iron filing re66, for the adu.lnlstratlon and enforasment of tha reruna provl6lons of the b"otor Fuel Tax Law, it follows iron the toregoing opinion that ths Board, aonetltuted by thp %lmltstlon of ' 

P6yment6" rld6r of the Departraantsl kppropdatlon Bill, would h6Ya 

no authorlty over suoh fUd6. 

Trusting that this ruriy amrwer6 your Inquiry, w6 are 

Yours very truly 

APPROVEDSm 5, 1939 

~.akcu, 

ATTORNEY GENMAL OF TEXAS