OFFICE OF TNP: ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Xono?nblo 0. 8. Uamorr 

stat. Aodltor 

hurtia~ Tou, . 

rlpt 

of 

of your latter OS 

thi8 drpartmat apon 

48 length fro8 low 

atrrprutatloa 0S 

of that Bill iua48 rolmin~n( 

on So? the owrat blonnlum 

tioard Bdoa 18, Ohaptor 818 OS thi 40th Lo 

latur8 *rhaW 'in no .ny nli*ro the Iltate Au4 f 

lrto? 

from the dutirr aad nr~onrlbllitleo OS rodit& 
Hoa, 0. II. Oataerr, P8go t 

the Tour Priroa 8ptu the 8am8 a8 rtrry othrr 

department, board, burrau or lnrtltutloa of thlr 

Stat8 * . 

“The full meanly of thuo prorlmlow ln 

Seaat blll 80. g? 18 not 8ntlr~l~ olwr to 80. 

-8 intW&W@td%On 18 that in 8ffrOt SIOtion l0 

oi Cha to? 818 ha8 boon ropralrd and that the 

80,lrOt P II6 Of 8 Pd8On APaltO? 18 llOU Up t0 the 

maw Autdltor - that 8UOh Prl#On AUditOT beOolw8 

aa A8818taat Stat0 AUdItOr or that (whloh mean8 

the 8aIW thing) aa Arrirtant State Auditor rhould 

001 bo aBri&ned a8 P?i8On AUditOr. The p?@8@at 

PriBOA rualtor 8OOrn8 to bo under thlr lmprr88loa. 

The iaot th a the t l pproprlatlon 18 tran8formd 

oould moan that thlr 18 trua, bat the Seotloa 16 

of Seaat Bill No. 87 do88 not rpgear to m8 to 

mea0 that. In the Approprlatloos for the next 

blennlum, 8optomb.r 18t, 1945 to Augurt Slrt, 

19415, thrrr l8 lnoludod (111 appropriation ior a 

Priroa Auditor at 8S,000.00 per year, the 8amo 

a8 in the ourroat Appropriation Aot. 

*Plea88 tall u8 four lnterprrtatloa ot the 

rrlatloa8hip brtweu the Btato Auditor 8nd the 

P?l8Oa Br8tOm Auditor undrr the pr88Oat laW8. 

Whatova? It may br will of oo~rm be ratlrfaotory 

I; 08 but wa orrtalal 

i 

nrrd to know jart what it 

w and at your oar1 l 8t porrible 00111011181108,~ 

seotloar 1 and ib 0r Gmrtr Bill Ro. c7 rarpeotlr817 

prOtia8 a8 f 0110883 

“x0080 Biu ROr 170, Chrpt8? 91 Or the 

Aotr of thr ?lrrt Called Se88lon of &h. 418t 

Legirlaturo oi the Btatr of T8xa8, loe9, be and 

thr 8~8 18 hrrebr ropealrd, 8aTo and l roept 

that the Btatr Auditor aad trrioirnof Expert 

and hi8 Ompl0~008 8h8ll OOatlaU8 t0 dlrohargo 

the ruaotioar or the Off108 undrr suoh HOllM 

Blll'#o~. 170 Until a Mate Auditor ha8 bun 

appointed and ha8 qualirlrd ttndor the tom88 
HO& c. & ~bTM88, P.S. 8 

Or thi8 Alot. Upon tha pulliioatlos ot a 

Stat. Auditor uador the t.rA8 Of thi8 AOt 

aar fWd8 ranrlaing la the rpproprl8tloa tar 

th. aurraat blrnnlwm for th8 OffI of Stat. 

Auditor aad Mflol.aoy txpert aad to? the 

Auditor ptotid#d in Seotlon 18, Ohaptor rele, 

liOt8, R.gU1.r S.B#iOa, 40th ti&i#l.tUr@, B.r 

be U8.d by and a ?# l pproprlatod for the Off108 

Of Sate AUditO? ~torldad to? in thi8 AOt, 8ubj.Ot t0 th. p?OTi8iOa8 h.r.Oi. In addition 

th#?. 18 heroby l pproprlatod ior tha rmalnder 

oi th. Ourr.nt blonnlum th. 81111 of Flrt8.n 

Bundrrd ($1500.00) Doll.?8 or 80 muoh ther#Ot 

am, together with appropriation8 tranr~rrrsd, 

I. neoesoarg to pay th. Stat. Auditor th. aalary her.ln.itar pror1d.d.~ 

"Th. prOViBiOn8 Oi SoOtion 18 Of Chapter 

212 Of ROUB. Dill fQ0. 59, &Of@ Of the Regular 

~88iOXl Or tho 40th ~~i#htU?., Bh11 iB n0 

way ?.li.V. the Stat8 Auditor from th. dutI.8 

and ~08p0n81bi~iti.8 Of auditing th8 TO188 

P?i8On Sy#t.Jll tho 8-O a8 aTerr other departmeat, board, bureau (f ln8tltutlon 0r this 

Itate.” 

Seotloa 18 or Chapter 212 Or Rouer Bill No. 59, 

dot8 Or the R.&th? ~.88iOB Of the 40th Leei8lature, prOTid.8 

ior the appointment br the AttOrMf Oener81, Trea8ur.r and 

c0m troller of a permnnent auditor ror the prl8oU 8yot.m. 

It fa the duty 0r ruoh auditor to aaait all l ooount8 

tOUOhBr8, p.yrOll# and 811 other bUBlilO88 t?M8aOtiO~8 Of 

the prlron 8fatw8, and to ohook .ll p?Op.rt7 Mterlal and 

8upplI.8 raO.1v.d and 418porod of by or within the prlroa 

8~8t.Ql. 

AD 80 aptly .Xpr.##.d in YOU? r#qU.#t SOOtiOn 1 

0r senate Bill no. 27 transrorr an7 fund8 rmm&lng In the 

appropriation ror the ourrant biennium tar the State Primon 

Audltor to the oiilo. of State Auditor. Thfa would In rifm&mean that the otrloe of State YrIroa Audltor warn abolYet, Srotlon 26 of Senate Bill lo. 27 jU%it am atrong17 inkat that the prOtiBiOn8 Oi meld S'.OtiOn 18 Oi Chapter 
. 

- , 

H0a. C. H. Cdvnsss, Pa84 4 

212 Of the AOt8 Of the 40th Legl8lature arm #till In roror 

- after the l ifrotlte date of Senate Bill No. 27, we oaa 

rradll~ l P p r @h@the Ad qu@W IA hour mind oroatrd by th) 

laagru(lr Of th.8. p?OVi@iOA# Of this bill with r.6.M. to 

the Q?.8Mt @tatus Or the State PT18ali Auditor and th8 relation between ruoh auditor ail the (Itate Auditor. 

The ultimate aim IA ooartrully a rtatutr 18 to 

att8& to asoertaln the true le~I8l.tltr intent. m# oan 

thlnk or no better nmthod In int.rprrtlag thlr pertioular 

bill In order to d#termin@ the Intent of the Legislature 

to th. question under di@OU@.~On than to rarer to the Lb&#- 

h?&$t jOWild end reOOra8; to d0 80 18 a 0 

,' 

r0im; I 

.$&&a pro- Y 

W. qUOt0 frC%fi 39 Tor. Jur., peg08 23 and 232 am 

When the meaning 0r a rtatuta 18 la doubt, 

r@i@rOnO8 aray be made to lel;l8latlrr ournal8 and 

rooordr In order to a8oertala the him l ory of the 

jt.88.&. Or the aOt, t0 OlBrifJ it, O? to di80108. 

the Intention 0r the LoglsZatura. Ereoutitr mea- 

#ag@# to the l.gielatlrr body, debater an& oomalttra report8 may be 00n8140r@d. . . .= 

Aooord: R.6 Biter Rat. Bank t. Tergu8oa, 192 6. W. 1088, 

jodgnant arrim#a 206 8. 1. 929, 109 Tax. 287; Nartla v. 

Sheppard, 129 Tax. 210, 102 8. W. (Ed) 1098. 

UO #hati, am bri.fl~ ae pO88ibl4, t?aO. the b&8- 

latlre hl8tO?y;oi Senate Bill Ao. 27 lnrofar am lt I8 p8rtlneat 

to the qU.#t+l# und.? OOAbidbratioA. A@ pT.80At.d to the 

senate and ‘duuae oi Repr88entatlve8 aad a8 reported rrom 

their rorpsotl~e Conmltteer, the.tItle or oaptlon of 8enate 

Bill Ho. 27 read In part a8 rOihW8: 

*An Aot provldln& a more brrioibnt ri@Oal 

BfBtu ror the Stat0 0r Taxar~ oreating a Leglrl.tlr. Audit CommIttab; rrp8allng Hous Bill No. 

170, Ohaptar 01 Acts of the Yirrt Called S@e8ion 

Of the 418t L.gi@latW@ M6 88OtiOa 18. chaPt@? 

212. aotr. R.gular 6888 

tlaue to diaoharg. the dutl.8 Of th.lr OfiiObB 
?iOU. c. If. C.VU.88, L’re@ 6 

uadb? Nw84 Bill Rd. 170 .nd 5eotloa 18 above 

matloae4 until . state Auditor I8 releotsd 

Sootton 16 of Sbnate Bill 1:o. 27 at this 8tagr oS 

it8 QB##~&. ?..d: 

*5eotlan 18 or Chuptar 212, Rouaa nil1 );a. 

59; AOt8 ti the i:s&d.er ~.ealon of the 40th LegSalature, I8 heroby repOalobg prctlded, Borovsr, 

that the Auditor protldod in cuoh Act shall OODtiM. t0 Q.?rO~ the duties Of h!8 OlTiOO Until 

a State Auditor bar bean spgolnted and quolifisd 

under the t.m. of thi8 hot.. 

.dt.r tho bill wee favorably rewrted to the i!OU#. 

0r hrpre~8ntstIreo, rursrat wmizmts ram mew Iron the 

$100~ aM wore adopted, none of rhfoh ha6 any lmfortant barlag upon tho pr40184 que8tlo5 t4mi.r dlrous8lon. The Senate 

rufusdb to oon0ur la the 3auae amon&=aatu and roqueoteb appolntmoat 0r Y Confer*aoe Comlttoa, I?.lah roqueat us. crantod by the Hour.. The rerult of the wnfrrenor uaa the final 

~u888~0 by both iiUUM8 or S4n.t. Ijill NO. 27 in it8 &@.@.At 

form. 

It .I11 be notod ia the tltl. of our preoont bill, 

%otioa 18, Cbhpter Z?lZ:, Acta. Kepllar ~eoslon of tho 40th 

l.~irhtUr. 18 not rugsslod; there I8 no QrOVl8ion that the 

:ri#OU Auditor shall 05;ltiZlUO t0 diSOh.rg. t18 dIlti86 Und.2 

;aotlon 10 until e ";tetc Au<or 1s celsotcd and pUSiifi@@ 

unCer the AOt’ and nc ~ravlalon provldln~ that ono rull tlmb 

f&.#i#~At 8UdhOr Or CI lOyO@ be 

S*otion lb 0r s'.oats E E 11 x0. 27 59 

L;eot,Ion li? 18 rapoalad, but to the 

tr.4 QrOti8iOZlB Or DUO% 6'JOtiOll Ohbll ia 00 Way rOli.+O tho 

S+,et. Audit- Srcrc th. dUti.8 and tssPOn8ibi~iti.o 0r audltlw 
Bon. a. K. C8tn.88, page 6 

the Riron 6y8tem the 8ame 88 anr other inrtitutioa of thlr 

stat.. Thlr ooaplrte XeTrrral ot torn with rsforanoa to 

repealing raid 8eotlon la and rupplantlng an arslrtant etato 

Auditor ior Oh8 Priron Auditor la oon~lnofng rrldmao that 

lt ua8 not the lntmt OS the Legirlaturr ln th8 rlnal pa8sag8 

of Sonate Bill lto. CI to ropeal that portion or thr law 

or8atiag the Stat8 Priron Auditor but wthrr that hi8 status.. 

woul4 remain a8 war befon the peeago of Qenatr Bill No. 21 

l xoopt that hlr oftloo would br robjrot to belly l u4ltad by 

the Stat8 Auditor. Furth8rmora, in the appro rlatlon bill. 

for tbr prarent blenalum, thrrr 18 an appropr P mtlon for a 

Stair Prlron Auditor. In rlrw of thr fomgolng, we f881 

oonrtnlnsd to hold that 88natr Bill Ho. 20 did not rrpoel 

Goation 18, Chapter 212, hate OS the 40th Legirlatura. 

Tou are thersforo adil8d that it 18 the o lnion 

otthi dopartmont t&t undo? the prb88nt law8 tb 8 ? atr 

Prloon AuditOr 18 appotntrd in aooor(lana8 with the prorlrion8 

OS Sroflon 18, Chapter 212, Aotr of the 40th Lo and 

that it 18 tha duty of the 8tata Auditor to aud f 

lrlatur8, 

t the Taxar 

Prlron Sy8tom the ease a8 l vrry other dspartaent, board, bureau or institution of thlr Stat8. 

Tourr very truly 

A'TTORNtY6ENERAL OFTEZA~ 

- I 

Fro6 C. Chandler 

A88irtant 

Robert 0. XOOh