I. .



## WFJEY GENERAL EXAS

Au@;ust 17, 1965 !
HonorableRobert S. Calvert Comptroller of PublicAccounts State of Texas Austin, **Texas** Opinion No.

## C-485 Re: Which publications on an attached list are law books as such term is used in Paragraph four, Sec. 52 of Article V-50, House Bill 12, Acts of the 59th Le islature, Regular Session, 8 19 5, the Dear Mr. Calvert: General Appropriations Bill.

Your letter requesting our opinion relative to the above captionedmatter reads as follows:

"HouseBill 12 passed by the 59th Legislature, V-50, Sec. 52, fourth paragraph, reads:

ll'?one of the funds appropriated in Articles II, III and IV of thisAct, with the exception of funds appropriated to the State Library and for State-supported law schools,may be expended for the purchase of law books without the approval of the Attorney General.' II

. . . "This department subscribes to severalpublications, especially those which help us in the administration of the various tax laws. **In** addition, we subscribe to Vernon's Texas Statutes and the supplementswhich keep them up to date; and the SouthwesternReporter w/Supreme Court Reporter. The question arises as to which of these books are law books." Attached to your letter requesting our opinion,you list the followingpublications to which your department subscribes, -2293-Hon. Robert S. Calvert,

and submit them for **our** classified as law books provisions: 

# ii: 2: 2: 8’: 1:: 11. 12. 

## 13. Collier'sBankruptcyAct Bankruptcy Law Reports State Tax Cases State Tax Guide Federal IncomeTax Regulations Home State Tax Reports Federal and All States Tax Reports All States Tax Reports Sales Tax Texas Supreme Court Journal Vernon's Annotated Texas Statutes with Pocket Parts Vernon's Texas Session Law Service SouthwesternReporter with Supreme Court Reporter

page 2 (C-

## 485)

determinationas to whether theymay be within the meaning of the above quoted

"Law book" is defined in Webster's Third New International Dictionary, unabridged, as "a book containing or dealingwith laws, legal subjects, or cases adjudicated."

In construingparagraph four of Sec. 52, ArticleV-50, House Bill 12,Acts of,the 59th Legislature,Regular Session, 1965, the GeneralAppropriationsBill, it is our opinion that the Legis~, lature intended that the term "law book" be **given** its usual and ordinarymeaning such as that defined **in** Webster's Dictionary quoted above.

It is further our opinion that all of the publications listed above fall within the definition of "lawbook." Each OS the above publicationsdeal with either laws, legal subJects, or cases adjudicated. Therefore,you are respectfullyadvised that in our opinion the above listed publicationsare "law **books ”**  wi.th., in themeaning of paragraph four, Sec. 52 ofArticleV-50, Hotize Bill 12, Acts of the 59th Legislature,Regular Session,

## 1965.

SUMMARY The variouspublications on the list **sub** mitted by the Comptroller of Public Accounts to this office are "lawbooks" as that term is used in paragraph four, Sec. 52 of Article

. .

**-2294-**Hon. Robert S. Cnlvcrt, page 

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## 485):

V-50, House Bill 12, Acts of the 59th Legis-, lature,Regular Session, 1965, the Genera3 Appropriations Bill. Very trulyyours, WAGGONER CARR Attorney General

By: hi-?- WV' Dean Arr.i.ngton Assistant DA:ra:ms APPROVED: OPINION COMMImE
w. 0. Shultz, Chairman Malcolm Quick John Fainter Harold Kennedy George Black APPROVED FOR THE ATTORNEY GENERAL By: T. B. 1fJright

-2295-