R-796 

EATTORNEY GENERAL 

QFTEXA~ 

September 18, 1947 

Hon. C. H. Cavness 

The State Auditor 

Austin, Texas 

Dear Mr. Cavnessr 

Opinion No. V-384 

Re: Authority of State 

Auditor to payz%laries from Item 10 

of the appropriation 

to the State Auditor's Department in 

Senate Bill 391, 

50th Legislature. 

Your request for an opinion reads as follows: 

"I shallgreatly appreciate your 

o 

r: 

inion as to whether or not Sub-section 

1 f, relating to 'Contingent Expenses', 

in the General Provisions of Senate Bill 

No. 391 (the Departmental Appropriation 

Bill) as passed by the 50th Legislature, 

means that salaries orwrges cannot be 

paid from Item 10 of the appropriation 

to the State Auditorts Department," 

The Departmental Appropriation Bill&r the 

State Auditor which was passed by the 50th Legislature reads, in part, as follows: 

For the Years Ending 

August 31, 

1948 

August 31, 

1949 

Maintenance and Miscellaneous 

9. Office Supplies, printing and binding, postage, express, t&ephone, telegraph, furniture and equipment 

bond premiums, traveling expense, and miscellaneous O...P.eOO $33,750aO0 $33,750.00 
Hon. CO He Cavness, page 2 (V-384) 

10. Expense of audit3ng revenues from 

Corporation Franchise Taxes, this to 

be by the State Auditor with operating 

budget to be approved by the Legislative Audit Committee..74,000.00 74,ooo.oo 

Total Maintenance 

and Mlscellaneous Oe.eoOo 107,750.oo 107.750.00 - 

Ch. 400, Acts 50th Legislature, Regular Session 

1947, page 819, Vernon's Texas Session Law 

Service. 

Subdivision (14)f of the General Provisions 

to this appropriation bill has a rider reading as follows: 

Yontingent Expenses. None of the 

funds hereinabove appropriated for 'contingent expenses' or 'maintenance and 

miscellaneous8 shall be used for the payment of any salaries unless specifically 

authorized to be paid in the itemization 

under the contingent, maintenance and 

miscellaneous items hereinabove set out 

and designated therein as DsalariesD 'extra help,' or sseasonable labor.s l 

Ch. 400 Acts 50th Legislature, R. S. 1947, 

page 934, Vernon's Texas Session Law Service. 

Item 10, although listed under the general 

heading Ynaintenance and miscellaneous 'I is not actually an appropriation for either "contingent expenses" 

or %aintenance and miscellaneous", Subdivision (14)f 

of the General Provisions of your appropriation bill 

has reference to the wording of the "itemisationn rather than to a general heading. The legislative intent 

as expressed in item 10 fs clearly to the effect that 

an audit be made of revenues from Corporation F'ranchise Taxes. This cannot be done without payment of 

salaries. The appropriation of sufffcfent funds for 

such an audit carries with it the implied authority to 

pay the salaries of an auditor or auditors employed to 

do the work., This was undoubtedly the intent of the 

Legislature and that intent will be held to control. 
-- 

Hon. C. H. Cavness, page 3 (V-384) 

39 Tex. Jur. 166. 

We have heretofore ruled on a similar question in our Opinion No. v-368, a copy of which is herewith enclosed. 

SUMMARY 

Item 10 of the General Departmental Appropriation Bill for the State 

Auditor as passed by the 50th Legislature impliedly authorizes the use of 

such funds for the payment of salaries 

and it will control over the General 

Provisions contained in Subdivision 

(f) of Section 14 of the rider to said 

appropriation bill wherein the payment 

of salaries from funds appropriated for 

"maintenance and miscel1aneou.s~~ expense 

is (19e7) rohibited. Ch, 4oo Tth Legislature, R. S. 

ernonls Texas Session 

Law Service, piges 819 and 938. 

Yours very truly, 

ATTORNEY GENERAL OFTEXAS 

BY 

FD:mw 

Fag& Dickson 

First Assistant 

py:Jl;c4 

ATTORNEY GENERAL