Mr. E. B. Csmiade

Chief Accountant Texas State Parks Austin,Texas October 9, 1959

Board OpinionNo. WW-715

Re: Whether the $180.00per 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 authorizedby Section 42 of ArticleV of House Bill 4, Acts of the 56th Legislature,Third Called Session (GeneralAppropriationAct),may be paid to the park keepers of the Texas State ParksBoard.

In the appropriation to the State ParksBoard contained in House Bill 4, the Legislaturehas authorized the State Parks Board to pay the park keepers a salary not to exceed $2,100per year each. In addition thereto, the Legislature, in the appropriation to the State Parks Board, has authorized the State Parks Board to furnish suchpark keeperswith house and utilities. It is our opinion that the house and utilities constitutea 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. CollinsworthCounty 159 S.W.2d 234, 237 (Texxiv.App. 1942); 32 Words and Phrases, PermanentEdition, "Perquisite,"pages 275-278s; 14 Words and Phrases, PermanentEdition, "Emolument,"pages 484-489. The above cited authorities distinguisha salary from an emolument or perquisite of employment. The terms "emolument"and "perquisite"aremore 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, ArticleV of the

AppropriationAct provides as follows:

"Inaddition to the salary and wage amountsheretofore provided for in this Act, there is hereby appropriateda sufficient amount ofmoney from each fund from which the respective salary or wage is payable under Article III of this Act, and
a sufficientamount of money from the General Revenue Fund for salariesand 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 individualposition for which the-annual salaryhereinbefore authorized is $2400 or more up to $6,000, the additional sum of $180 per year." (Emphasisours).

The annual salary,(asdistinguished from salaryplus perquisites of employment) $ authorizedby 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, ArticleV, House Bill 4, Acts of the 56th Legislature,Third Called Session (GeneralAppropriationAct), 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