I. . 

WFJEY GENERAL 

EXAS 

Au@;ust 17, 1965 ! 

Honorable Robert S. Calvert 

Comptroller of Public Accounts 

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, 19 8 5, the 

Dear Mr. Calvert: General Appropriations Bill. 

Your letter requesting our opinion relative to the above 

captioned matter reads as follows: 

"House Bill 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 this Act, 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 several publications, especially those which help us in the administration of the various tax laws. In addition, 

we subscribe to Vernon's Texas Statutes and the 

supplements which keep them up to date; and the 

Southwestern Reporter 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 following publications 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's Bankruptcy Act 

Bankruptcy Law Reports 

State Tax Cases 

State Tax Guide 

Federal Income Tax 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 

Southwestern Reporter with Supreme 

Court Reporter 

page 2 (C- 485) 

determination as to whether they may 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 dealing with 

laws, legal subjects, or cases adjudicated." 

In construing paragraph four of Sec. 52, Article V-50, 

House Bill 12, Acts of,the 59th Legislature, Regular Session, 1965, 

the General Appropriations Bill, it is our opinion that the Legis~, 

lature intended that the term "law book" be given its usual and 

ordinary meaning 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 "law book." Each OS 

the above publications deal with either laws, legal subJects, or 

cases adjudicated. Therefore, you are respectfully advised that 

in our opinion the above listed publications are "law books” wi.th., 

in the meaning of paragraph four, Sec. 52 of Article V-50, Hotize 

Bill 12, Acts of the 59th Legislature, Regular Session, 1965. 

SUMMARY 

The various publications on the list submitted by the Comptroller of Public Accounts 

to this office are "law books" as that term 

is used in paragraph four, Sec. 52 of Article 

. 

. 

-2294- 
Hon. Robert S. Cnlvcrt, page 3 (C- 485): 

V-50, House Bill 12, Acts of the 59th Legis-, 

lature, Regular Session, 1965, the Genera3 

Appropriations Bill. 

Very truly yours, 

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 

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