279
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Aionorabla Ciao. d. Sheppard
C;o~.ptrollw cif Public Accounts
rufitln, Texas
Yaw letter of is quetad belort
e to the Cormp-
tion, latural
i9lslon, there fol-
itemizationa and thm
ono~ perdent of all
and only the items
shall be paid.*
II follows the paragraph1
*'Audit and extinati’cn fees ae
prorided by lnw tagether with balmccs
on hand at August 31, 1943, and August
31, 1944, are hereby ap~opriatcd to
the Gamptaoller te be used only as
itemized herein ifi mking audits.'
:
. 280
t)cnarublQ (ieo, II. ZAoppard - page 2
"It is to this last quoted paragraph
that thin Inquiry is wader
*Sina there are no itemnixed appro-
priations li.steA against the apprapriation
iale by this paragraph, will it be consid-
ered a lump sum appropriation as definad
in your Oyinioa x0. +s5mr
S(Pha audit and examination fQeS abate
described are prcirlded far in Section
6, Artiole IL, tiouse till1 8, pegulsr
&Wssioa of the party-•e9enth Lepisla-
ture .)*
Section 6, Artlole 2, tiouae Dill 8, Hegular
session, 49th Legislature,, protides as followor
*If any person shall riolate any of the
prorisions heraol, he shall forfeit to the
State OS Yexns as a penalty not 1sSS than
One tlundred Dollars ($100) far each riolation
ma each day*8 riolatfon shall constitute a
separats 0Sfense. The Btate shall bare a
prior lisn for all delinquent taxes, penol-
ties, and interest on all property and equip-
rent used by the produaer OP gas in his buSi-
nest of' producing gas, and iP any produaar of
gas shall fail to remit the proper taxes,
penalties, and interest due, or any of them,
the Comptroller may employ auditors or other
persons to ascertain the correct amount due,
and the produaer of gas shall be liable, as
an additional penalty, for the reasonable ex-
penso or the reasonable ralue of wab ser-
rlcea of' rcpresentstiras of the Comptroller,
Incurred in such imesttigation and auditj
prorided, that all funds collected for audits
and exotinations shall be placed in a gas
audit fund in the TrQcrsury and shall conrti-
tute a revolving fund rhiah may be used from
time to time by the Comptroller in raking
such audits in addition to the general ap-
proprlation msde for such purpose, and all
of+ said funds to Be placed in said gas audit
Pund ore hereby apyropriatd for Such pmyose.
Boaorable Gee. II. Sheppard - p&35 3
The Attorney Cenoral shall file suit in
the naw of the State of Texas for all
delinquent taxes, penalties, an13 other
aamants due, and for the enf’oroemnt of
all, 1Leas under tJJls larg and the venue
of any such suit is hereby fixed in
Travie County .@
ln our opinion, the audit and examination
feea are appropriated in lwup sws to be experaed av
providad by law. The reasaning of'Opinion X0. O-S!?,+w
is appliaable here. In that opinion me said1
vS0 itemization iv found. Does this man
that no appropriation et tb4 fund iv made? If’
60, rhat purpose aan the Legislature bare had
tn enacting the rider?
*In our opinion, the language of tha rider
is subject to tuo constructions. It rvay mean
thbt only the awounta ittgiatd ar0 appropriated,
in rhlah event, of aourse, there is no apprapria-
tion made. Or it may mean that the Pees are rp-
propribted in lump sum Par adednistwing the aat,
such expenditures fro= the appropriation to be
llmittd to the purposes and amounts indiaated in
lruah itess csv the Legislaturv might provide. fn
the first a&60, the oordv *a$ itevdzed herein*
are regarded as ovm~oaents of the appropriation
itself 8 in the secoti, as mords ei UmitatSon,
controlling the expenditurv of the lump sum ap-
propriation. Given the second eonvtruotioa, the
failure te pro-Ida item indiaates a legivlatlve
purpose not to lindt the expenditure of the lunrp
Sum P~pWqWiatiO~, but t0 bllOa: it6 CXp&tiitUrV
in the discretion of the Cormlrsion for expenses
lnvolri%I in administering the law.
lue
ar5 perauadvd that the second is the
aorreat construction. fbus interpreted, the
rider has wvaming~ qivcn the first aomvtruct-
ion, it is nu g a to r yand no rewon aan be as-
.
iiowrable oeo. h. z#Mpprr\l- page 4
llgned why tbe Legislature should have in-
corporatul it la the bill.’