**OFFICE OF**  **TNP: ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Xono?nblo0. 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**  lr**to?** from the dutirr aad nr~onrlbllitleoOS 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#OnAUditOTbeOolw8 aa A8818taat

Stat0AUdItOr or that (whloh **mean8 the**  **8aIW thing)**  aa ArrirtantState **Auditor** rhould **001 bo**  **aBri&ned a8**  **P?i8On AUditOr.**  The p?@8@at PriBOA rualtor 8OOrn8 to bo under thlr lmprr88loa. The iaot 

### that

the l pproprlatlon 18 

### tran8formd oould moan that thlr 18 trua, bat the Seotloa16 of **Seaat** BillNo. 87 do88 **not** rpgear to m8 **to** 

### mea0 that. In the Approprlatloosfor 

### the next blennlum,



### 8optomb.r 18t, 1945 **to Augurt**  **Slrt, 19415,**  

### thrrr l8 lnoludod(111 appropriation 

### ior a PriroaAuditorat 8S,000.00 per year, 

### the 8amo a8 in the **ourroat** Appropriation **Aot.** *Plea88tall u8 

### four lnterprrtatloa ot the 

### rrlatloa8hip **brtweu** the BtatoAuditor8nd 

### the P?l8OaBr8tOmAuditor **undrr** the pr88OatlaW8. Whatova?It may **br** will of oo~rm be ratlrfaotory I; 08 but wa orrtalal i nrrd to know jartwhat it w and at your oar1 l8t porrible00111011181108,~ seotloar1 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 Se88lonof &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 Ompl0~0088h8ll OOatlaU8t0 dlrohargo the ruaotioar **or** the Off108 undrr 

### suoh HOllM Blll'#o~.

170 Until

### a **Mate** Auditor ha8 **bun** appointed

and ha8 qualirlrd ttndor

### the tom88HO& c. & ~bTM88, P.S. 8

**Or thi8**  **Alot.** Upon tha pulliioatlos ot a 

### Stat. Auditor uador the t.rA8 Of **thi8 AOt**  aar fWd8 ranrlaingla 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, 8ub**j.Ot** 

### t0 th. p?OTi8iOa8 h.r.Oi. In addition th#?. 18 heroby 

### l

pproprlatod ior 

### tha rmalnder oi th. Ourr.ntblonnlum th. 81111 of Flrt8.n Bundrrd ($1500.00) Doll.?8 or **80** muoh ther#Ot am, together

with appropriation8 tranr~rrrsd, I. neoesoargto pay th. Stat.Auditor th. aalary her.ln.itar

pror1d.d.~ "Th. prOViBiOn8

Oi SoOtion18 Of Chapter 212 Of ROUB. Dill fQ0. 59, &Of@ Of the Regular ~88iOXlOr tho 40th **~~i#htU?.,** Bh11 iB n0 way ?.li.V.the Stat8 Auditorfrom 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? ~.88iOBOf the 40th Leei8lature, prOTid.8 ior the appointment **br** the **AttOrMf** Oener81,Trea8ur.rand c0m troller

### of a 

### permnnent auditor ror the prl8oU **8yot.m. It**  **fa** the duty 0r ruoh auditor to aaaitall looount8 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.dand 418porodof by 

### or within the prlroa 8~8t.Ql.

**AD 80**  **aptly .Xpr.##.d**  **in YOU?**  **r#qU.#t SOOtiOn**  1 0r senateBill no. **27** transrorr an7 fund8 rmm&lng In the appropriation

ror the ourrantbiennium tar the State Primon Audltor to the oiilo. of State Auditor. Thfa would In rifm&mean that the otrloe of State YrIroaAudltorwarnabolYet, Srotlon26 of SenateBill lo. 27 jU%it am atrong17 inkat that the prOtiBiOn8Oi 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 ifrotltedate of Senate Bill No. 27, we oaa rradll~ 

### l

Pp r@h@Ad

the qu@W IA hour mind oroatrdby th) laagru(lr

Of th.8. **p?OVi@iOA#** Of this billwith r.6.M. to the Q?.8Mt @tatusOr the State PT18ali Auditorand th8 relationbetweenruoh auditor ail the 

### (Itate Auditor.

**The** ultimateaim IA ooartrully a 

### rtatutr 18 to att8& to asoertaln the 

### true le~I8l.tltr intent. **m#** oan thlnk or no betternmthod In int.rprrtlag thlr 

### pertioular bill In order **to** d#termin@the Intentof 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 ournal8and **rooordr** In 

### order to a8oertalathe him l ory of the **jt.88.&. Or**  the aOt, t0 OlBrifJit, O? to di80108. the Intention

0r the LoglsZatura. Ereoutitr mea- #ag@# to the l.gielatlrr body,debateran& 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 senateand **‘ duuae**  oi Repr88entatlve8 aad a8 reported

rrom their rorpsotl~e

Conmltteer,

the.tItle

or oaptlonof 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.gular6888

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 5eotloa18 above matloae4 until

. state AuditorI8 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 ~.ealonof the 40th LegSalature, **I8** herobyrepOalobg prctlded, 

### Borovsr, that the Auditorprotldod in cuohAct shallOOD**tiM. t0**  **Q.?rO~ the**  **duties Of**  h!8 OlTiOO**Until** a StateAuditorbar 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 rufusdbto oon0ur la the 3auae amon&=aatu and roqueoteb appolntmoat0r Y Confer*aoe Comlttoa, I?.lah roqueatus. crant**od 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~eoslonof 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** ;aotlon10 until e ";tetc Au<or 1s celsotcd **and pUSiifi@@**  unCer the **AOt ’**  and nc ~ravlalonprovldln~ that ono rull tlmb **f&.#i#~At 8UdhOr**  **Or CI**  **lOyO@** be S*otion lb 0r s'.oats E 11 x0. 27 59 E L;eot,Ion

li? **18** rapoalad,

but to the **tr.4** 

### QrOti8iOZlB **Or DUO%**  

### 6'JOtiOllOhbll 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 repealingraid 8eotlon 

### la and rupplantlng an arslrtant

etato Auditorior Oh8 PrironAuditor 

### la oon~lnofng rrldmao that lt ua8 not the lntmt OS the Legirlaturr ln th8 rlnal pa8sag8 of SonateBill lto. CI to ropeal that portionor 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 u4ltadby the Stat8

### Auditor. Furth8rmora, in the appro **rlatlon** bill. for tbr **prarent blenalum,**  thrrr 18 an appropr mtlon for a P Stair **Prlron** Auditor. In rlrw of thr fomgolng, we f881 oonrtnlnsd to hold that 88natrBill Ho. 20 did not rrpoel Goation 18, Chapter212, hate OS the 40th Legirlatura.

Tou are thersforo adil8d that it 18 the o lnion **otthi dopartmont**  **t&t undo?**  the prb88ntlaw8 tb 8 atr ? Prloon**AuditOr 18**  **appotntrd in**  **aooor(lana8** with the prorlrion8 OS Sroflon 18, Chapter212, **Aotr** of the 40th Lo and that it 18 tha duty of the **8tata Auditor**  **to aud**  flrlatur8, t the Taxar PrlronSy8tom 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