Untitled Texas Attorney General Opinion

THEA~ORNEY GENERAL OFTEXAS September 2, 1959 Honorable Coke R. Stevenson -- . Opinion No. ww- 6% Texas Liquor Control Ljoara P. 0. Box 56 Re: Whether subsection 2 of Austin 61, Texas H. B. 11, 56th Leg., 3rd C.S., directs the Liquor Control Board to collect a floor tax from all se- tailers of distilled Dear Mr. Stevenson: spirits in Texas. You have requested an opinion concerning whether or not Subsection 2 of Section 2 of House Bill 11, passed at the 3rd Called Session of the 56th Legislature, directs your Department to collect a "floor tax" from all retailers of distilled spirits in Texas. You have also directed attention to the fact that an objection to the Constitu- tionality of the Act has been made on the ground that if it does direct that the tax be collected/it is in conflict with Article III, Section 35 of the Texas Constitution. The constitutional section referred to is as follows: "No bill, (except general appropriation bills, which may embrace the various subjects and accounts for and on account of which monies are appropriated) shall contain more than one subject, which shall be expressed in its title But if any subject shall be embraced in an act,which shall not be expressed in its title, such act shall be void only as to so much thereof, as shall not be so expressed." The pertinent portions of the title to House Bill 11 are: "An Act. . .amending Section 21 of Article 1. Chapter 467, Acts of the 44th Legislature, Second Called Session 1935> as amended (compiled as Article 666.~21 of