TEE A ORNEY GENERAL 

OF TEXAS 

AUSTXN ~.TEXAR 

April 10, 1958 

Honorable Robert S. Calvert, Opinion Wo. W-413. 

Comptroller of Rublla Acaounts, 

Capitol station, Re: Whether the Comptroller 

Austin, Texas should include semester 

credit hours In R.O.T.C. 

courses in allocating _ 

funds to the various state 

institutions of higher 

learning, pursuant to 

Section 17 of Article VII 

of the Constitution of 

Dear Mr. Calvert: Texas, as amended. 

Your request for an opinion relate6 that the State 

Auditor hasp submitted in his audits two sets of figures for 

the fnstitutfons affected by Section 17 of Article VII of the 

Constftutfon of Texas, popularly referred to as the College 

Constitutional Building Fund Amendment. One set of figures 

Includes semester credit hours in.R.Q.T.C. courses while the 

other set excludes such hours of credit. You have requested 

our opinion as to which set of figures should be used by you 

In making the required allocation. 

The foregoing constftutional provision, as amended 

Movember 16, 1956 levfes a state ad valorem tax on property 

of Five Cents (581 on the One Hundred Dollars ($100) valuation 

'fop the purpose of creating a speolal fund for the purpose 

of acquiring, constructing and initially equipping buildings, 

OP other permanent improvements at the designated institutions 

of higher learning". It further provides: 

"Funds raised from said Five Gent ,(58) 

tax levy for the ten-year period beginning January 1, 1958, shall be allocated by the Comptroller 

of Public Accounts of the State of Texas on June 

first of t&t year9 based on the average long session 

full-time student equivalent enrollment (fifteen (15) 

semester credit hours shall constitute one full-time 

student) for the preceding five-year period of time, 

to the followfng State fnstitutfons of higher learning then in existence, D D D 
. 

Honorable Robert S. Calvert, Page 2 (WW-413). 

"Not later than June first of the beginning 

year of each succeeding ten-year period, the Comptroller of Public Accounts of the State of Texas, based 

on the average long session full-time student equivalent 

enrollment (fifteen (15) semester credit hours shall 

constitute one full-tine student) for the preceding 

five-year period of time, shall re-allocate, to the 

above-designated institutions of higher learning then 

in existence, all funds to be derived from said Five 

Cent 654) ad valoren tax for said ten-year period; 

f . . 

It will be seen that the Constitution provides that 

the funds shall be allocated to the various institutions "based 

on the average long session full-time student equivalent enrollment" and that "fifteen (15) semester credit hours shall constitute one full-time student". 

We are advised that the colleges offering R.O.T.C. 

courses do so by contractual arrangementswith the federal 

government. The instructional services and materials are 

supplied by,the federal government but class room and stopage 

facilities must be furnished by the college at State expense. 

Students receiving R.O.T.C. instruction are awarded semester 

credit hours for successfully completing such courses of lnstructlon, on substantially the same basis as they receive 

credit for other courses taken. 

In view of the foregoing, it is our opinion that 

R.O.T.C. semester credit hours should be included in computing the full-time equivalent enrollment. To exclude them 

would be to write an exception into the Constitution which 

the language thereof does not permit. 

SUMMARY 

The Comptroller of Public Accounts 

should Include semester credit hours 

in R.O.T.C. courses in allocating 

funds to the various State Institutions 

of higher learning, pursuant to Section 
Honorable Robert S. Calvert, Page 3 (WW-413). 

17 of Artiole VII of the Constitution 

of Texas, as amended, 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

Jr <‘- 

By c/,‘~~ I’ , 41.~,*.+,, [j .,._ L,,/, !lid o_ 

Leonard Passmore 

Assistant 

LP:pf 

APPROVED: 

OPINION COMMITTEE 

Geo. P. Blackburn, Chairman 

Tom I. McFarling 

J. Mark McLaughlin 

J. Arthur Sandlin 

B. H. Tlmmins, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

By: W. V. Geppert.