Untitled Texas Attorney General Opinion

Hononbla Oaa. H. Sheppard Comptroller of Publio Aooountr Austin, 'Tam ;u 426 Honorablb Gborgo RI Shoppad, Pago 2. Rogulu Soaaion, ~rortdlag ror brrtala rapott to bo zadb by thr lrroutora and adnlnlatrato?a oi or8at.a ot dooodontr, and prorldhg that tha clrrka of Probate and County Courts shall fur- niah oartafn information relating to lc ta teaor dooodmtr to the comptrollsr of Publio hooouata, ror the purpose or rnablln(l him to 4rttrmlnr the Inheritwar tu liability of such aa estatel nnd dealasring aa rmugoxmy. Ir Soatlon 1 of Boume Bill 379 thr dracrlptlon oon- talned la tha gaptlon la repwtod as followar 9aotlon 1. That Art1010 7076, Rotiaad clrll Statutsa, faxas, 1925, Ti81.1 Taxe,s au4 Taxation, se atasnded by Saotlun 9 or sbatlon 2lb) or Senate all1 No. 112, Chapter 192, AoDs, 1933, Sorty-third Lsglalatura, rtrgulu Sea~ion, as amen404 by Soa- tlon 5, Rowe IS111 No. 990, Chapter 13, Aor; 1939, Forty-sixth Le~lalature, Regular Roadon, bo an4 thr mm la herrby emended to mad aa followa~ “Artlola 7076. . .I”. To raellltato aa uadrratandlng of the problem ln- rol+od in ymr request we aumaarlze below thr legialatlta history ot the various aots pertinent to your lnqulw to- gmthar with a skdch or the contents theroot! rsrla~~a rtlclo 7076. m.c.S.r ~8 enaoted in the i 1925 this Artlolc oontalned nenly a &ort protlalon oonferrlng authority to lnetl- tote sulta ror pmlltlea arising out 0r riola- tloaa or the tax atatutoa uron tha Attornrr hn- oral ana ii&w the venue or luah sulta. (1) In 1933 this artlclo uaa awndrd by or 3enate is111 W2, Chapter v , rrotm 0r the kogular Sasalon or the .Fortpthird Legislature to iaolu4a 4r tellod prorlalona aatadlahlng a meoh- lnlu ror the oollertloa of delinquent State Saxoa by thr State Tax Hoar4. 427 Iionorablr oeorco R. Sheppard, Paga 3. (2) Prior to thq passago ot tioouroBill :;;,:79, mtlolr 7076 stood as 1nUloatul glalrtura loroapllahod, Inter alla, two t-8: (ljbfh;tion 1 thrrror amen3ed Artlal. ndloated aboro. In inhwitanoa tax matters to thr camp troller or Publio nooounta and rixed a pmalt~ ior rrtiaal to oooply wlth this requlronant. This rjeotlon has bban liatrd br the publlahrra a8 Artlola 107a or Yea- non’s mnotatrd Fenal Coda. sixth Loglalatum amondod &motion 9 or hotion 2 (b ot thr 1933 hot by making alight alterationa ln tha wording thmreor and by providing that thr oOst of the lnhmrltanor tax rrporta to be aubrittrd by oounty alrrka bo tax.4 as par$ of thr ooata oi the probato oourt. This hot In no way rrrerred to or airooted nrtlolr 7076. After this aamdaent the law ralatlte to lnhrrltanoo tax rqorta remlard statlo until the paaoage or Rooar Bill 379. above, but the 804~ or thr Ao t lr r 00tattiosub- alasion ot’ iiIbrltanc0 trx reports by r@qtiria( that lxaoutora and a4mialatntora aubalt outala i Zoaorable Ooorqr !I. Shoppar&, Page b* raporta to the county olarka ld by romaatln~ In a rllghtlJ altorad rorr the prootialonr or thr 1333 Aot and its 1939 amoadmnt rolatl+o to the rorwardlng of reports to thr Coaptrollarr Thla *ot in no way rerera to ot ~nrolraa oolIaoUoa8 0r drllnquant tuos or parultlaa of the trpe oovrrod by Article 7076. fhua 16 mill be looa t&t Zfooao is111 379 purport* to .awua Artiole 7076 as aRetided b abetion 9 or Sub-aao- tloa 2(b) or a 1933 hot and 8a at8 in lmmdr dby a 1939 Lot, whrraqa In raot Artlalr 7076 was woadod by oeotloa 1 ot the 15133 Aot an4 was oorrr-aaiondbd id 1939. Yorootu, al- tho the aubfaot 4erU with in Rousa 31lJ. 379 la lntiroly loreT &a to the ruttarr harotoloro tra,ated la rrtlslo 7076, the subject of this Pill la ldantlo.al with that oontrinrd in 3actlon 9 or ::ub-aootloni(b) or the 1933 rot lnU In the oltad 1939 Aot. In this SSSaSlOUS altuation you a8k that we aaosrtoln the validity and Hreot or Ilou 8111 379. Although wo hwr iooa4 no drolalon Oi a Tuaa court ooraring a altuatlon or thla kind, wo tee1 that the prinolplra heratororw rmouuoad by our oourte, wbUP eou 1~4 with 4oalalona b-06 other jurlaUlotiona, arrord l lolut Pon to this groblam. sootion 35 or hrtiela sxx 0r our Coaatltutioa provfdbai *IJo bill, (OXOOptigw~81 SPprOpri~tlOn bills, rbloh mar lmbraoo the r r r lo ua lubJoat8 and aooounta ror and oa loaount ot whloh moneys a r l opproprlatrdf shall oontaln non thla one lubJoot wbioh shall be lxpraaabd In lta title. But ii aat rubjeot shall bo ambftoe4 in an sot, whloh shall not br 8xpnaaod in the title, ruoh rat shall bo mid onlr as to lo muoh thuaof, as shall not be 83 lx P ~Wa d~* In iingllah k yoottlah American Sort a<-., and Int4at- rant Con any v. Awby, 93 9!ax. 289, $5 8.S. 1t 9, OPI Sup?m* Court aa Pd or this prorlrlonl fionomblr ooorgo LI. Shoppud, Fwgo 5. *Th* objoot ot the raqoMm8at t&t tho sub- joot of u rot .hould bo .t.to& la it8 tit10 18 rim ly to dlrrot mttontlon to the rubjrot to b. le&l.684 UQOU.~ Other oourh. in thl. Gtuto hrto b4olar.d that the purporr or 8 08ptlon la to n0tlrr all ooa08rn0d or the 800pr of thr .ot st.plo. v. llirby Potrolou Corn re 250 0.g.293, thrt the titl. .hopl4 b. .rrfTlolont to .dr r 6. the l~gl,l~tur., l8 well l8 w other reador, OS tha contoatr or tho aot Booth v. Beard or Mu0di0n, 70 u* II. {id) 350 (dlrri~rod), t&at the oaptlon rhopld aamo the purpor.r of tha sot, Lldrlbgo v. Jlldridgr, 259 5.W. 209, latl that u 08ptlon mat dlr8ot eaten- tlon to tho rubJ.ot matter of thm .ot Prorldonoe lrrhlngton 1n~ura.o. Cmpany vm L.ry, 169 8.N. 1635, nronod on other groundl, 222 9.V. 216. tlnall~, in doteraining the .ufrlolono~ ot a orptlon our oourt. h.ro 88ld th.t my doubt. 111 bo reaolrod in taror or the nll8lty oi tho at&&o. 39 Pat. Jur. I 36 rnd OIBOI oitod thorola. Ia Yt.to v* Cro.8, 29 S. S. 527 (Ff.Pa.1, an sot br ltr torma uaon4.d and noruotod Seotlon 2 ot Clmptor 112 ot the vort Vir&lnl. codr ml mube no mention or SOo- tlon 11 of tho 8.mo Chrptbr. 938 8ubjoot sutter of tho sot war for&n to Ybotloo 2 but uanr blos8ly rolatod to Jeotiun 11. Xn holding thut tha act aotually rmondod Sea- tlon 11 and in no uay 8ftmot.d mation 2 the Court &.A: 'A8 to b9, Aot. 1697, it lppoarr ohaptar to P. to to rem to th. r80t thrt be IsportMt it 8aml. aad rr-.aaote rootlo. 2 of ohaptrr 112 of thr coil. inntoad of 8ootlon 11. Thl. mlanmdag or the ..odon lr olorloil error. b* look 8t the lnt.nt of tho lo irl.ture in . glt8o sot a8 wo do thr mot ot pr f veto part188 in 8 &rod. 'WI look lt tho l&Bl.tiOB in thi8 mot, and W. MO 91dIk4 that it relater to rortlon 11 of the Oodo or 1891, and ha8 not tha rdnta8t r8rerrno8 to cho matter or .wloa 2. iv. IO. that thr lntrnt ~88 to 18glr- iat. UpOU thm 8UbjOOCOt lp.Oiil JUd6.8, .Ot UpO. tho rubjoot 0r tie juri.dlotlon or olmuit oourt8, wbioh 1. the rubbjmt ot .ootlos 2. Ph. 1o~lrlrturo did not lntond to rip8 out that important sootloa 2. It bar merely orrml ln glvlng thr numbrr at the : 43q I Hononbl. ooor(l. n. &hrpp.rd, P.go 6. rootlO. lntandod 60 ba 88trA on. 'Chat would be i8l.m d.nOB.tr.tiO, tml.. d.morlptlon, whioh la alway. rojeotod rhoa other uttor of thm lot or drod or other lartrumant rpmkr tho roe1 purport. Thr aot ettootr reotfoa 11, not rootloa 2, 0r ohmptrr ll2.9 Ia Lowell v* w..blngton Qouutf Ky. co., 37 AU. 869, .a mot w.. puwed to .ttonA tho tla. ror tho loamtlon MA oon.trUotlon Of ‘tho W..hln&oa CoU.tr K.ilr.aA cO8lpaly, lnoorgorutad undsr oheptw tltt;l-tour of the %i+sta Lot8 or s’1ght.e. Ii\mdred and xlnoty Thr.V. Aota.11~ the wall- ray Ooap8a~ had boon laoorpontod uador Ohaptor 454 of ah. 1893 Aotm. In holdlag that the error r0u.M be tUrnregarded and that aho .trtut.woulA be read .B it It ac1uallf re- Perred to the oorroot Chapter thr oourt mold: “It ~111 br notlood that t IOa0t 0r 1895 rorsrr to chr orlglarl ohmgtsr to ohaptor Sk, whoa it mhould h8ro boma 454. 8 l.ptor 51 Wm. u4 mot la rogsrd to laroen7. t3u c tho aot ox- toad8 the tlm8 for tho cOn8truo ilon or tho 'aarhlngtoa County a.11ro.d Co. my lnoorpo- -ted 1B 1893. The 001~BOO Of .noorpor8tloa of the narhlngtoa County RallrO td Coapra~ la that par vaa by ohaptrr 454. T m lattor oat ldeatlrlos the rallro.d, 00 IWJE .ae; an4 it would bo puerile to hold t&t, mcauao 0r th. 8i6t.k.a aU8kb.r Of the oh.p ier, th. 1at.r aot did not apply to the origin 11 charter of 1893.” Slailsr oorreetion. hato broa MAO 4th respoot to error. ooourrlng la the tltla of a bill, .mpoolall~ in sltuatloar whtr. tha 8181. oontalam sorroct a. ml1 aa in- oorroat r~rersaoer to the subJ.ot MA objaot of.#o rat. In .uch sltuatlonm tho aourta in obher Jurirdlotionm have held with unlfornlt~ that th. lacorrsot portion of the tit10 muy b0 dlsrogaraod a. rur9llu8a6v proribod tbo cor- roct portlon8, lt..dlng by th8a8olv.r <r am lo aotloe of the aaturo and loopo of tho .ot, do rollow Png 888e8, aaoh from a Jurlmdletlon 9omromsin~oomtitutioaal viaion tirtt&lIy lbmtloal-with thorm ia Texam, &&at* 431 BOnOmblo Ooorgo 8. shoppara, Pa&o 7 ah18 prlariplmc In Poop10 vm Poaaun 110 S.t. 894 (Ill.) the loglmlmturo prroa a bill ontitled “Aa lot to amoad 8ootion 7 0t chapter 37 0r an 806 riIiB6 the toam8 or holding oourt i8 the rovornl ~udlolml olroultr or tho rtatm of Illloolr, lxolrulro or cook oouatr, ap- proved Juw 11, 1897, and la tom. July 1, 1697.” hotuallr the lot in quoatlon ~88 not lub-dlrlA8d lnta ohaptorm and ror thlm roamon the tltlo we8 attaokod am la8uttlolont ln~~aioloadlaa. In upholdlos tho our- rloloaoy or the tltla the aourt aald~ *It 18 00nt0nd04 thut the tit1a to this 806 purported to amend a part of (L chapter which did not ax186 in tho aot, and that tho mot ltme~f did mot idontir~ any portion or 8n brirtlng not and wao therororo Invalid. The title of the lot doe8 not purport to quotr thr title of the p~tloum mot, thou&b it door ro- tor oorreatly to ah. 806 or 1897 by it. rub- jmot arid the dato of It8 approval. It reform to ahpter 37 when thrro ir no ohmptor 37 10 tho Rot. l%o oml8sloa or tho words ‘or ohaptor 3~loator a oormot roformnor to tho sot la- tandod to be lno mlo d. The rulo for the yldanoo of oourtr in ruoh a omme la to aroortalo tho lntoatlon of UN .Loglalatum, and not It8 air- takos llthor 88 to lar or ractr. *ho oalr quor- tlon 18, baa tho Lo$lrlsturo exprmrred ltr pur- porr lntmlllgontlft It it ham, the lo t1 8 WI4 and mum6 bo uphold. Pattoa f. People, 229 Ill. 512, 62 N. 8. 386; People v* Vaa Beter, 248 Ill. 136, 93 111.E. 725. fa the latter 0860 tho amoadatory lotmm oatltla4 *An lot to mead the Crlainal Code,’ whllo tho aot rough8 to bo amond- 04 warn catltlod *An act to rctlso tho Law la ro- latloa to orleiaal J~rls9r~d.n00,~ oto., MA tho ameadatory 806 rar ru8talnmd. In Otlr T. Pooplo, 196 111. 542, 63 n. z. 1053, aho tit18 WM, i 432 Baaorablo -org. 8. Slloppard, Peg8 8 ‘AA r o tto SaOAd lrtlole 6, rrotloa 202, or aa act latltlod *aa lot to establlah laa malntala a rr8t.a 0r free mhool8’. Thor8 war no lootloa 202 la thr latter eat, that aumbrr hrrla( bwa girra to rrotlon 1 of artiolo 6 of the lot to rrtabllrh and arilataln a aptor ot ir8e achoolr, la a prlvato publioatloA la genotal ~80 throughout thr rtato, known an ‘Starr & Curtla* AnaOtetaa st4tUtOs.' The LSg i8iStU?8 WS8ltia OAtl? nlrlea tharcby to rrfrr to thr arotloa aa lrotloa 202. It wae hold that the amber '202 Qnlght bo rm- garded as 8utplu8ag8 ia dot8rmiAiAg whether thm amoAdatOq sot was in foroe. So here, thr word8 'of chapter If,‘, whloh lrldantly rarerrab to tha ohapter iA 8urd*r Statutea upoa tho subjrrt of oourte), must be rejootsd. My so doing the title rafwa to SeOtiOA 7 of SA aot sirlag the terma ot holdi- oourt in the seroral judlolal olroultn, approtoa Juno 11, 1897. Thla fully dasorlb88 the sot by lta lubjoot and the datr oi lta lpproral,aad leavrs AO doubt of the lnteatlon of thr kgi8latur8. The objratloa to th8 mtatuta oannot be l uetelzed.m In State ?. 96 Pao. 1017 (Zaah.), aa Yarmaater, lttaok :~a8 aad upoa *A (rot entitlea *An act amaadlag 8a aot lntltled, *Aa lot to amand 8eotloa 3 oi ohaptor 83 of the laws of 1697 relating to rateaua and taxa,tloa’w. The ;:zoz;he oaptloa aad lta raault are thur dlroursed br "If it la neornsary to pw rtrlot rigard to everything OoAtaiAed la thla title, thaa lt 1s alag- ularly latoltea. kerrron to obapter 83, p. 221, ot the mua or 1897, to uhloh the title rater8 a8 thr 16~ amended by thk sot, a;4010804 that it trrata or momaonta and notlora upon rialng olalma. It lr mud- fast that the ?ateroaoo to the foc#r 8tatute 18 a pura error, a~ the two aotm rulata to aobjaata en- tlrolr reparat~ and dlrtiaot. The title boo@, how- ever, rurther stat. the lubjaat a8 *relatlna to retsitue and tarcltloa * and the body of the lbt olearly and ruoolnatb treats of that aubJ*ot alone. Xoaorable Goorue~H. Sheppard, Pago 9. The rub~aot of lxsmptloa frca taxation treated la the body of the sot 18 lnoluded la thr @aoral rubjrot Sp~OiriOd la the title. Ife think th o lrro- neou8 rrfereaor to the tomar rtatuto mu88 be trrat- ld as more rUrp1uaag8, sad, lmaauoh 84 without that part of t ho tltlotherr lr a olrarlr atatrd and single aubjrot whloh 18 iollow4C by a olear treatnaat of th a l tubjeat la the sot llarlf, the statute beeomea an ladrpeadeat oae and has ths erreot of SJMdlIIg any lrlrtlng atatuto upon the SubJeot an& of aw- peallrq by lapllaatloh 8Ay prarloualy orlsting pro- rlaloa8 iA 00nril08 with it. we thorefon hold that the sot la not iarelld by reason of lte tltlr.* Psrhapm mO*t 010801y related to the instant qurstlon is the sltuatloa preaeated la ni8ooAala River ImprOtemeat Corn- pany t. Pier, 118 N.W. 857 (ala.). IA UPholdlag the ruffi- clenop of the oaptloa ot aa sot entitled .An rot to anond oh3pter 171 of thw Privets and Looal Laws or 1866 lntltlod *AA Aot to lAoorporate ths iTl8oonaln nltor fmprotemat Com- pany And to aarad ohapter 296 of thr Law8 of 1876 as8Adato~ thereof * w, the oourt aalbl Whaptor 171, p. 343 Frlr. & Loo. Laws 1866, 18 not eatltlrd, 'Aa sot to hoor:orate the %lr- oonela River Isproteasat Conpray,* 3008 not to- late to that subject at all, but 18 an sot to nuthorim the town of Qrlngfleld, Dana County, :Jla., to ratablleh and maintaia a hlFJJ aohool. Chapter 298, p. 644, 0t th8 La338 of 1876, oom- talaa in Its title the same erroaeous rerrroaosr t0 Ohapter 171 Of th8 Frirate Snb LOOS1 IAwR Of 1~68, but also purports to amend ohapter 171 p. 313, of thr Prlrate and Loos1 Laws of 186&, whioh last-contloaed sot is eatltlrd ‘An sot to amend ohapter 30 of tho Privet8 and Loos1 ~+IWS 0r 185) entitled, -AA act to lAoorporat8 ths Wlsoonrla River Improvsment Compaq." In the body of the last-meAtioArd act the OOrpOrStlOA la, howarsr, deaorlbed as the tVlacon0la Riv0r Iraprotsmant Company. Them MS a statute of 1866 anondlag the oharter or the ‘Ul8ooaala Rlrrr Im rove- ment Compaay, but It was ohaptcr 39b, p. 925, %- stead of ohapter 171jao, also, therr was a rta- tute numbered 171 lmoabiag thr oharter, but it ~15s enaoted la 1866 aa atorossid, sod not in 1868. Honorablemore@ 8. shsppard, Pam 10. *It till thus be soea that la thr title to the SOt O? 1800 thon 181 TirSt, a id80 d@SOrip tioa or obdptrr lT1, Prlr. a LOO. Law lade; OSO- oad a 0orrOot 6OSO~ptiOa of ohaptot 896 Larr 1878, uhloh latter ooatalnr a ialso deaorfptlon~ and, third, a oomot derorlgtloa ot the rubjrot of the law sought to bo lmea a ra as,*An a08 to laoorporatr the 7rl8ooa8la Bftrr Improtamat au- pant.'. . . . Asaumi without a00iab6, that the sot Of .1&30 is pr"f'rate or 10041, is the r@bjOOt Of that 8Ot l X~~88Od in the tith? Th9 rubjeot Of the sot is aa amondmat to the ohnrtsr of the al8oon- rin l?iVSr Immprotomat Comma by Ooair?dU& thanon the poTsr8 afor~8aid. Th@ t I tie rrpr*rrl~ drolare8 that 18 la to 8mwM a law l titled, 'An sot to ln- aorporat@ tbo W~SOOAS~~Biter Improvement Company,* but d68oribe8 the latter rtatutr, whloh it purports to amrad, iaoorrootl by nfermoe to the ohaptor aumber of the sot 8ai' the ysar of its passage. Them la la thlr ray a reteroAoe in the tl tls of the SOt to it8 Subj.08, but OOUph& with l fSl88 a~aorlptloa. Two veq aaolont naxima or the ocmmo~ law an applloabl*: 'raIDa d8roa8tretlo noa n004t.' Broom'8 Le al tlaxinr (7th Ita.) 629 IMrg. 08 Sea. *lJtlYFer &aatlla Aoa tlt1atur.q Id. 627; Iiadlaoa, etc., CO. 1. ROyZlO148, s $18. 287; 261 A. & It. ?.noy. 0s Law, pp. SW-!%383. -Applylag anothrr test, it aem6 to u8 that any one re$dltIg thl8 tith rould br at on00 ln- formed that it OXprOSSOdthe rubjaot or thr sot, whloh is 8a uendmsat to an sot laoorporatln& tho xl8oon8ln River Improvementcomp4n~ma elm an ameandrwat to aa lmandaeat 0r thd sot. Upon iurthar laqulry he would find that thr statute of 186ll referd to la the tlt1a OC the sot of 1880 was not entitled as aerorlb84 in thr tit18 of the sot or 1880; but thr aam0 lnta8tla~ion would brlag hti to ohapter 298, Laws 1876, uhloh r0uia airs08 U to ths orlglnal laoorporatlon sot, nrmrly, ahapter 30, p. 48, 0s the Prlratr lrd Loos1 bWf8 Of 1883. ThnS ha rho MdO a0 1:. rertl~atloa. but hoard the title reaa, WoUla b 435 X0 ire1 that thma aasea oontrol our pnnnt prob- larn. HOU.MB~~~ 379 00ntained: (a) a ia00m0t wtemn00 to xrtIole 7096, jadglng from the dI8aImllrrIty la rubjeot 3mttbr 0r the m~u Bill s0a the Artloirl (b) A oorroot M- fueooe to a 19s A8t and a 1959 iot amendatorr thmof, Judgl~’ from tb riailulty of 8ubj8ot matter; (a) Indo- pendent of the refannoor to pmoodlag statutes, a true and full drrorlption of tha tcattor8 treated in thr boar of the Bill. The situation fall8 well clthln the Met of the :‘;iroonsIn oam. Re who rrado only tha tltlo I8 fully apprised o? the aotual subjaot of thr bill ana la In no way nlaled by the orroa~~ nhzenoo to Artlolr 70761 hs who Inve8tI~t~8 thr aotr erntianod will qulokly dl- oem the InoamI8tono~ In the title and ea.mot fail to rooognlm thm error thereIn made. Indeed, the Izmtant situation I8 stronger than tha one presented In the ::isoansin oasd Siam ffw8e El11 379 OOntain8 tno oorwot referenoer to prsosding atatute8 In addition to a true and full d8soriptioa of ths oubjeot matter of the Dill. a4 fUrthOr OOIl8idWlLtibll bUttP386.8 this 005. clueion. Sootion 36 of Artlalo III or our conatItutIon pXWidO8t ‘Ho law shall 8e rerlred or amended by re- femaoo to Its title but In 8uoh o esmth rlOt ravlvsd, or tha soot1 on OP 8aotionSafmndrd, 8M1 be rs-snaoted and pttbllshod at length.* Yomoler, wbn M saended Iltatute, or a portion thereof, la re-mnaoted and re-published it I@ rottlmd that the re-onaoted law 8up*roeder the orI~Ina1 oot and that suah law alone OOn8titUta8 an opentiV0 part of the ~uriaprudanoo Honomblo aoorgr Il. Sheppard, Page 12. of thil 9tato. 39 Tbx. Ju. ( 6b. It I8 00&011 ImOwlrdgo thr!t Ia mOSt in8tUOb8 th.8. ?abtS makrlUUl88088S~ S roterrnor to any but the lamt in a 8&@8 or uondatory atlitutea -a that lt i8 thr mm1 prmotloe er legl8latorr and 1SWyOr8to rS?S? only to luoh 8tStUtS. Beaetu. ot thle WI fO.1 that 50 Qi8hSdiSg SitSOt OSll ?iOW fi@S thS UFO- ncoua rofrnnoe to Artiola 7076 8inOS the mention of Its two 8ztioadmentr will aerlo to dlreet the attention o? In- tersrtba parson8 only to the latter OS these two aaraa- mbat8, ana ruoh lmmndmbatoorreotly iaai0atr8 thr eubjeot of thr lnatant Bill, Conrrqurat1~, 10 r0ei that the rbrubn00 to Xrtlclo 7076should bo regarded as eurplueade end that Houso Bill 379 18 pPopb?lY rmgardba 88 eaendlag the olted FOrtiOa or the 1933 Aot a8 euoh portloa am8 itre1r later emended by the 1939rot. It will be a&lard that l? the retereace to ArtiO1. 7076 I8 atruok out a8 SUFr1S8- CJO, the cited portion of the 1933 iat ~111 remain doalg- nated a8 an emeadment whereas in fsot it aaeadrd aothlag ad originally eoaetltuted new a53 15a0pOndO5t loglal~tloa U;:On the 8UbjOOt O? iBhSFit6BOS tSX rS@rtS. ‘ffS SSS BO vi08 iu ruoh d88i@latiOlh Ia Sob12 Vo ‘ROOle~, 41 AU. 939 (N.J.) SD A8t Or 1892 UP8 MtitlOa "A rUthO? 8UPpi@- lpsnt to e8 aot ontitled *An rot to protrot Wad0 3ark8 ana labolr.* In 1695 8 further sot VIOSentitled :ra act to amend: an Sot bBt;tlbd ‘A further SUpplMbfIt., bto.'" In upholdlag both of thba. Aota the court 8@idl ‘:Tho QWitiOB still NSSiSa, (988 thS tit10 ni8- leading a8 to thr objeat of th8 sot? Did not thb tith, ill spit* Of it8 fShS SSSUptiOn Of thr bxiatenoe of S prior atatuta, talrly ex- prr88 the ObjSOt O? f&S pTOpO8Od lbghhtiOB? On reetllng the aot ltrlll br poroelrbd that it8 obfeot I8 to rOtSSt tradb-marka and l8bal8, and that fOP thla pUQO8b it la l 006plet~ 8Bd iodepe&Jent bnaotabnt. To lxprees that obb)eot in thr titiS, 50 p6FtiCUb.F fOXYU Or WOrd8 I8 rbQtirSd,’ llOr 18 it BSCSS8Sr~ that th0 objeot would be rrprasrrd with p+eoIaioa. ;t 18 enough it th0 titlb be 80 ghraaml “oo)“,&- fom the 1@8htOP8 8Bb t b pub110 Rowmblo Ooorge w. Shbppa?d, Pa60 13. aub)aot-matter Of the 80%. h8 W88 said by Mr. Jortlob Dopw ln Urorar t. IJbb8a Urorb, 55 I. J. Law, 399, b Oo I, lT h batatiard unl- iOrdly adoptma ror bbtbrJEiniii@ rhbthbr th0 lbgl8laturb her oompllbd alththr oon<a- tioM1 rrqdrbmbnt 18 whathtr thb tltl, o? thb aot 18 auoh that by it tho moabua of thb lrg- i8bhlFb an iniOrIB8dOf th. 8UbjObt to whloh thr lot rrlatr8, and the pub110 notifloa or thr kind o? lrglrlbtloa that Is bbIng oon8laarba.* Bcm8t.d v. Go~b?a, 47 1. J. Law, 366, 1 Atl. 6351 on UPOF, b6 I. J. Law, 612, 9 Atl. 577. TO8t.d by this btMdar&, tho8b tit108 abb1 to 80 8U??fiOiOZIt. ThOy OlObd~ indiOaC0thbt ?Ji0 rubjoat 0r logl8lbtIoa 18 tradb-mark8 and lb- balr, and that the pOrgOS8 18 to protrot thorn. ‘PTUm, they Stat. that this 18 to bb done in thb rorm or rupplsmants, but that dome not affbot thb objeot ot the atatutra. In our l#glr- latloa l for681 mpplemeat to an aat lb not nSOrSrSri1y S 8tStUtO whloh 8Upp1iba dCI?OOt8 la ltr prSBaobaSor. It may bb one that lbro- gates thm pr*abdlng 8aa~tmoata and 8Ub8ti- . .tutbr radloblly 6lfferbat prow 5 aloaa. X*abo tho nmr* oblllng or 8n sot a supplrmuit to aqothsr db8l~netbd lo t 8xprmraba nothing or it8 obfoot. Thw, it the title wore, ‘A auppls- moat to arromblr bill No. 10, whloh bboM0 a law on July 4, 1676,* the oon8tltutlonal ~aireaant wopld not bo aatIr?Ira, tooau88 tho tftlb would not nt all rrprear the ob- jbot, Whi18 the titl8, ‘An aOt t0 dOfiQb aoro loouratrlt thr orlmb of aardb~ or the tiF8t aegPb0,’ YOtid ?tiy OXprOSs thb objrot, althou& thb sot, la form and rub- 8taab0, rbrb only a rupplbmont to saotIon 66 of thr oriaar sot. Xatitlhg an act b rupplo- moat to a ronor sot @Olr:,11b8with thb OOn8ti- tutioa only when 80 maoh o? thb orl6Iaal title 18 Pboi8Cda8 bIprb88bl thb objeot Ot the pm- po6.d law and, ii that objeot bb bW8880dr thb 0058t 1 tUtlOO dOb8 not dotoat the StStUtS mbroly bboaU8S it lrroa*oualy 8tribd 18 a 8Up- plament. .i?b thonrorq oonoludb that throb lot8 aro t*llll, 8crar l8 they err libCb8SbrT to 8U8- taln the ooaplaiarnt'8 Bill.' , _. 438 uOF8OTW, 88 iII the 8itU8tiOn dhOU888e 8bOll, thr 8ttOntiOn Of 8w :EtW8St@b pOr8OnWOtid b8 dir88t8d mi,l;th@ 1933 AM b9) trth8r t0 thr 1939hot 8IwBd8tOTy . In 8eoord8noo rlth thrs. prlnol~l88, you 8?8 ZO8&MOtftily 8dVia8dt (8) Th8t iiOU8. Bill 379 18 8 Ttiid 8Ot liOtllith8t8ndil&~ the hOOB8i8tOB8j iR it.8 tit1.i b Th8t HoUse Mill 379 in DO W8l 8ffMt8 A?$:018 70761II 0 th8tHOPDOBill 379 8BOBd8 the otted POrtiOB Of the !933 Act C8 amondrd by the 1939 Aot. fn U?lTiB# 8t th88. 8OaOlU8iOB8 3rO8rO not ua8waro of the 8880 of &at8 T. St8t8, 54 5.W. (?a) 130 (Cr. AD&B.), but W8 OOn8id8r raoh 0800 t0 be ins~pliO8blO hero b888U8. the O?rOll.OU# rOf8?8a@O thrroin ioTolT8d 8tood Unoorr8Oted br 8Ub8aqUant QOrtiOB8 OS th8 8Ot therr U'iOl'OOn8idW8tiOn. Trusting that %ILrjUiTiclS,'~8 8r8 -