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