I”
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
GROVER SELLERS
ATTORNEY GENERAL
Eson. -0. II. ekioppar4
Comptroller of Publio Acaount8
bu6t in, Ter85
Deer Yr. Shappordl
ee tha alelaunt her
rix month8 ?rom th4
a5 ftd~ra t0 rile the
5onthsv perloU 88 re-
tor Fuel Lmv. He ha8 pr**antrd
Comptroller for psyment after
tho dote OS dalivery, 8n6 the
refusoa to lsauc werreot In pey-
thet pertlculu raoson. The
titicns the Lski,mlstuPv to eppro-
or the paymnt Of hla 0lrLRl. The
Eglslaturr dlCIkeRthe appropr:otion.*
The Comptroller hes authority to iaeue e wsrrent to
aoves this olslm provldlng tha epsalfio approprletlon m6.ds by
thb Leglnleturs ir valid.
720
Bon. Cko. B. Sheppard, page 2
Tha Sirat ooneidaratlon aa to the rsU&Ity or SU&
an appropriation 18 uhethm it wee made to pay a Olala pro-
vide& ior by or b44a upon l pra-erIetIne law In la o o r da na a
with the prorleions ob Artlola 3, .Swtlon 41 of the Oonetltu-
tlon of Tour uhloh provldaer
*Tb* ta~l4letu* . . . . ehall not @grmt . . .
br appropriationor otharwlae lny mount of monoy
out Of the TTaa4ury of t&o Ftate to any iadttlauai
08 a olafs, rul or pretended, rben tha eaw 4hall
not bv4 been proridod Sor by pro-•xletlr~ law.*
Thle pr0vlaloa 0t tha Oonetltutlon ha4 ba4a lator-
protad to t&4 lit4at th4t th4 *kgl4l4turr 6eaxwt 4pprop~leto
etatr mo4a to my inbi*idual ualreeat the 8~8 tina tha
appropxlat I 04 14 ma64 thu* ie already in for04 ralld
ecma law
oonetltt&ing the olalm the lp p ~o p r l~tfo a to p8.y 4
14 metim
i4pl 4a mid 0blisrtiorr or Oh4 4tet0.* Tb0 i4pi 0btf~ts0th
horo'qrad 18 0180 d8tlnrd by the OObUt a 8 w8u a h la obU&atirpn
88 woulb form bhe brai8 for a judgment 464inet the et&e in 8
oourt or eoeipeteat ~urledlatloa in the l+ent It lh4ula par&t
;;e~lt$o be 8u.U.” Fort Wrth Cavalry Club .w. Bh4ppw&
2d 6601 Auetla Satlonal Benk of Auatln v. FJhJhrpperd,
71 i: .w: 26 2&2g Cor4104n4 Cot&on Oil hull4 T, m~ppua,?l
pi 3. (26 i 246,
1 38 ax. JUC. w, 849.
The olelr In the In8trat a888 wee beeed on %atloa 13,
Art1010 7065(b), V. A. C. ff., laa it 15 theraror* nooo44ery to
QotarmIna WhathaT thle Etatot. 4044t1tut44thle olala 0 -1aga1
and talld O\ili&ifOn or the Bate laa uhotlarr the alelm would
*r0m tb basis r0r a judgmotw in tha avant the isteta 04wa b8
cued. I%14 tur48 on a Oonstruat1oa or th8 4t4tut4,. xi th0
~OV18104S of t&4 4tatUta lii@itfrt@ the tirm, ia whfoh r4twrd O?
motor rue1 taxes say ba mdo (eubeeotloa d) ati ef the aseeaaa
or the etatuta 8nd tharaforr Op4Teta as a aondltion pr44edant
to the payin& of a retUnd lt~ould limit the right oorrfarred by
the etatut and It *0ula r0ii0rr that at tc4 tbu thle rpproprla-
tloa wee sada thara woe ao law oon4tltutIag the alal the ep-
proprietlon wee la&a to pay. 1 TOX. tur. 633, 634, sBd aease
olted; 17 Ruling Geea fnw, 952, Fee. 338 an% oaeea oltbd; The
Harrlaburg, 119 U. S. 199; Doria Y. Klllm,, 191 U. 9. 451: 39 Tar.
Jur. 273, and oaae6 oitadi 79 S. W. 626. rk statute ot llmitntloa
MJI bar an existing right a4 wall 84 th4 rem&y.*) 194 U. 7. l&l.
721
Hon. Gee. 3. -heppard, page 3
Ii, hOw4V6rs the llmltatlon or tfme for applying for reruul
is not oi the eaeense of the atetute but la diraatory sad
prooedural only, the right to a refund grmted by the statute
14 not oonaltloned and there ml&t be round In the statuta a
law oon4tItutlnb the olalm an obllgetlon of the state tilch
wwla *fom the beela for a jud~mant*.~ar @bole eat Sorth. In
other words, If the right is lialkd or them 14 d 0cllaltIon
praoaQant there la a0 *baaIa for a Ju ant* unle44 oompllsnoo
with the 0onaftion 6413ba shown. (so0 T ax. star. ana R. c. L.,
supra), but if the pr4visione am to tiraeare’ alreatory there
would be a wbaeli ior a ju-at” inQepaa44ntly theraof 44
lImItatloae as to time do not 60 to the m4rlts of a oause and
must bo speolfIoally plead. (R. 5. 1925, Art. 5560).
Thle Eaatlon 13, Artio,la 7065Jb1 14 40 Inte’grated
statute. The provI4Ione as to tin0 ln ~4ub44atIoa(d) 46 will
IIS other o~dItIOn4 Inoluded am mado eeeenti41 to the right
aonfanrd by tha etetuto through the lenguago of eub4ootloa~(.a)
ahloh that “a111 Der400 . . . . cboll be r&uulad the
khlob claim wuld
be made to opirato as a oondIti& praceaant 14 Surthar &own by
the ampheais in lab4a8tlon (d) whioh provldae in the first pars-
graph that *a oleiarnt . . . . 4hall within 41x(6) months rraP
tha ‘date of aellrary of motor fuel upon whloh a rafuad is olalmeQ,
end not thar4aSter, tile wlth the Comptroller an srtlaarit . . .
x.7. and in tha next paragraphfurther pwldee TX?0rotund shall
b4 made v&ore motor fuel is used later than mix (6) months from
data oi delivery or approprlatIon,w no refund 4h ,r,rPL
mede where it,lppaar4 . . . . that the eTa or dai3evary was mea4
5 thea mix months prior to the d*te of iflIng for roIunQ.w
The lt4tuta 14 devoted mortly to proaeduraa deaoribln(l
th4 aonaltloua ana 1lmItatIane to whlah the right to a refund is
eubjaot. It providea for the lfeanelng or *rarund dOalers* (nub-
4aotlon b); for 4n lnvolc4 of exunptloa awl @tatas In detail what
suah Involae ahell aontrln (eubsaotlnn 0); for the tlmv in which
oloImant may apply for rerund; r0s reruna oa-fuel exportea or loot
by fire or aooldent, or cold to the United Qtster ~oiorment (eiub-
oeotlon a); ror lssuaaoe or booka of lnvoloee of exemntlon to
refund dealer4 (subsection e); and eubaaotlon (g) is oignlrioant
to the instetnt aa4e in that, it providam for monies Cc, be held in
Highway Motor Fuel 74% Fund untfl tba expiration of the 41x (6)
months in whloh eppllostian for refund must ba made and prohibits
722
Bon. Geo. H. Zheppcrrd, page 4
distribution“until the explrstlon of the tlmo in rhloh l
r efund OIBII ba mode out of arid
fund.’
It is notsworthg that in aubaeatlon (d) of this
statute it is provided that the Comptroller shall lnlue war-
rants to oowr aaountm due olalmrnt and that none ah11 ba
paid unlose prorented rlthln two yserr from e1oae of flaoal
year in whloh they are lsauod but ol8laa iw tha papent of
ouoh warrants may br presoated to #I Legldatum. ne ln-
oluslon OS this provision In the lebmaaubaeotlon llmltlng the
tlae ln whleh applloatlon for refund 080 b? aada a@ the
aalsaion of ens auoh protlslon for preaentaen% ot atcllo alalma
further supports a positive intent that the th limitatlana
or the statute would tm find.
'Phi8Qeotloa 13 operrtas as an aoqptlon to Motor
Fuel Tax08 generallylapomad. A6 luoh it aho@d bo l tr io 8ly
construed (gothodiit Ohureh t. City or 8an Antonlo, 201 3. T.
669). Hxbkp~lona Srom taxation are never farQrod and 1~ ok-
atmlng laws sxempting any oitism or olaaa of~~~party’,all
deubta are reaoltsd SgSltiSt the mom Mon. (Seata Ro8a Infirmary
t. City of Fen ktoqlo, 259 3. tf. 92 B ). St ha8 b8an held that
the burden la~on one olakis~ uampt,l@na tfsm taUth3 80 Ii&$(
himself clearly wlthln statute or eonatltution (X&h. Qburoh vi
City 02 San Aatonlo, supa) and oatelnil the olalmant hero,
not having met the oaadltloaa lmpoaMI, was aot slowly wl8hln
this Ssotlon 1).
The propoeltlonthat tlmo lialtaUion8 in revenur
laws are direotory, as was held in Fedorcrl Crude Cl1 Co. va.
fount-Y&o cnl..o., 52 8. U. (2d) 61, has ken ooruldorad 6nd la
deemad to hera no bearing on tba Indiaat 018~ koause the 01ai.m
here ie besad on en exemption from the rownue law and the bold-
lng in that 0888 was rela tid to the payment of, and not to examptfon
from, taxes. Nor 1s the puertion d voluntary or inrolunterp pay:
meat of taxea relerent 61)the aaeoa tsreting with th5.B qusation.
are ooneemed with illegal t82ear (Awtln IGlt10ne1Benk T. rhepperd
and Corsiomie Cotton Oil Mill8 v. Sheppard),
The foregoing ocmaiderod,it is omoluded that there ia
no pro-erimttng law oonrtltutiq the olaim in the instant *am :.b
)c
Ron. 040. H. f3heppatd. PICI~ 5
rslid and logal obligation of the %ete 8nd #et the mp8OifiO
eppropristlon here rr;edr by the Loglaleture woo not luthorlaed.
Aocordingly, you are SUvlwod thet it
la No op%nnion
of tbla otiiae tJmt thr Coaptrollu la not au%horlrod to larua
remant in pamnt of the ola lm harela.
JLtrt