Mr. E. B. Csmiade 

Chief Accountant 

Texas State Parks 

Austin, Texas 

October 9, 1959 

Board 

Opinion No. WW-715 

Re: Whether the $180.00 per 

year salary increase 

authorized in H.B. 4, 

56th Legislature, 3rd 

Called Session, is 

applicable to the park 

keepers of the Texas 

Dear Mr. Camiade: State Parks Board. 

You have requested an opinion on whether the $180 

per year salary increase authorized by Section 42 of Article V of House Bill 4, Acts of the 56th Legislature, Third 

Called Session (General Appropriation Act), may be paid to 

the park keepers of the Texas State Parks Board. 

In the appropriation to the State Parks Board contained in House Bill 4, the Legislature has authorized the 

State Parks Board to pay the park keepers a salary not to 

exceed $2,100 per year each. In addition thereto, the 

Legislature, in the appropriation to the State Parks Board, 

has authorized the State Parks Board to furnish such park 

keepers with house and utilities. It is our opinion that 

the house and utilities constitute a perquisite of employment in addition to the authorized salary. See Harris 

203 S.W. 445, 448 (Tex.Clv.App.8, 

73 S.W.2d 611, 613 (Tex. Civ. 

APP. 1934, errorKinney v. Collinsworth County 

159 S.W.2d 234, 237 (Texxiv.App. 1942); 32 Words and Phrases, 

Permanent Edition, "Perquisite," pages 275-278s; 14 Words and 

Phrases, Permanent Edition, "Emolument," pages 484-489. The 

above cited authorities distinguish a salary from an emolument or perquisite of employment. The terms "emolument" and 

"perquisite" are more comprehensive than "salary," and include, in addition to a salary, any gain, profit or compensation incidental to the employment over and above the 

regular salary. 
Mr. E. B. Camiade, page 2 (ww-715) 

General 

Subdivision (a) of Section 42, Article V of the 

Appropriation Act provides as follows: 

"In addition to the salary and wage 

amounts heretofore provided for in this 

Act, there is hereby appropriated a sufficient amount of money from each fund from 

which the respective salary or wage is 

payable under Article III of this Act, and 

a sufficient amount of money from the General 

Revenue Fund for salaries and wages authorized 

in Articles I, II, and in Article IV (except 

for State Aid to Public Junior Colleges) of 

this Act, to pay to each individual position 

for which the-annual salary hereinbefore 

authorized is $2400 or more up to $6,000, 

the additional sum of $180 per year." 

(Emphasis ours). 

The annual salary,(as distinguished from salary plus 

perquisites of employment) 

$ 

authorized by House Bill 4 for 

park keepers is less than 2,400. We therefore advise that 

the $180 increase authorized therein is not applicable to 

park keepers. 

SUMMARY 

Since the annual salary authorized to 

be paid park keepers of the State Parks 

Board is less than $2,400, Section 42, 

Article V, House Bill 4, Acts of the 

56th Legislature, Third Called Session 

(General Appropriation Act), authorizing 

a salary increase of $180 per annum to 

certain employees, is not applicable to 

park keepers of the State Parks Board. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

JR:mfh 

Assistant 
- 

MI-. E. B. Cmiade, Page 3 (WW-715) 

APPROVED: 

OPINION COMMITTEE 

Geo. P. Blackburn, Chairman 

B. H. Timmins, Jr. 

Wallace Flnfrock 

Linward Shivers 

Joseph G. Rollins, Jr. 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: W. V. Geppert