I OFFICEOFTHEAITORNEY GENERAL OFTEXAS
AUSTIN
il0norab1e We‘ Ii. eaeppm=d
coanptr011terOf p&zw,i;io
Atiacountr
Austln, Tex.88’
. Us beg to e~kno~l
date Januiwy .GMR
wbjaot-nattAr j a
i. 8 tmt the mbnkp
r, but areatee 6
wpooeB OP the
it is to design
0d the aipette
noidnatlona am3
1X be awarded by oompetitlve bide
and'%ba contract &all be award&l to the .persoa
subxlttiag tha lowest aad best bid that will al?-
ford the graatast arxl best protection to.~tBo
atato in the enforcement of the provisiona of
tha dot.
ll'ho Aot plaoes snfo3%Wnant Md~adzulnistra-
ficn of thboAot upm the Comptroller and prorldes
that the Comptroller @hall have the power and
Konorable Ceo. it. SheppaM - r!aS 2
authority in the enfWaementt0 ~eaallany
etamps which have been sold by tlteheasurer
and which hare not been used, and that the
gurahasera of auy otomps shall be raq@rea
to surrexlerany unused stamp upon the de-
nund of the said Comptroller. Section 24 of
the Aiat as an*tnded by Eouse Bill.Ro. l&4 of
the 4Tth Legislature reads In part au follow01
&m. 24,(a) It is hereby made the
duty of the Comptroller to oolleot,
cuapmvioo and enform the aolleot-
ion of all tame and penalties that
nay bedue under the prov&Lone of
thla dot and t0 that Ond th% Qomp-
troller is hereby vested with all
.the power and authority aonferrea
by this Aetr ssFd COmptrOl1e.r .shaU
have the power aud authority to
maw anfl publhh ruXee ana regula-
tione not inconsistent with this
A& or witti other law8 or the aon-
mstitution of tlh~ Wate Or the Untted
States for the enforoaramtof the
&& ani t&Q- coii&t%;
risions ,Of tIltI&
of
a- the rmenuea ~~IIwU%M?~~ ,.
*Seat&m 30 ef.the Aat provides in part as
Polloost '(,
~*Zhat two and one-half peraetlt Of
the gross amount of taxes, peat aal
lioense fees and other funds aerma
under the yroviaione of this Aat,
shall be mt wide in a epeoial fund
subject to the use of the Comptroller
and so mmh of said fund as may be
neoeeeary shalX,be eqk&mdod &II the ad-
ndtietration and enforoement 0P the
provIsions Of tklA Ace ana 80 Ruth ti
the procoeds of two and one-half par-
cent of said tax fund shall be, and
the same is~beroby appropr$.ated for
eaid purpoees,. muue to be pti3.d
month-
that pasment
priiTti.nqof
Honorable GBO. kl. Sheppard - page 3
@g aImwefts tax stsms and for
pedefrollthe evemuederlvedfro
the olaarette ax befom
--+---- fiia
~allooated 6& the przl.s
i?E~jiliz'----
l'l!he
crth L%gielatur%~und%r the Qeneral De-
partmental AppropElation Bill appropriated the
full GO ani en%-half p er o ea t nentioned
above
to the COmptrOller for the #ndnistratioa and
enforoement of the algamtte end occupation tax
lawe for each of the years of this bienxlumbut
only appropriated $i?g,OOO.OO for each of the fls-
cal yems:in the present bfennium to the Boarrl
of Control for ae5igning ana procur%ng cigarette
etampe.
*Pax will note that the two and one-half per-
sent set adds for the ~8% ard benefit oi the Cw
troller in the edminietration and enforoeraent ot
the Act is e%paI%tO and apart Prom the f'unds pro-
tided in the general statute Tor the payment of the
amuTaotur0 or priating 00 the tax stampe.
*The eeneral Appropriation Bill~bp rider pro-
rides that
@%he appropriation% herein pcvideb
are to be oonetk'ued ae the maximum sum
to be appropzLat%d to and for the
eevaral purpoees nan@d'her%in and the
euuiwnteare intomled t0 Cover and
shall cover the entire east of the
respective items and the same shall
not be eugplemented From any other
sourues; and, sacept as othsrwkee pm-
vided, no other 'orpendfturoe shall be
made, nor ehall any other obligations
be incurred by any Department of this
State,....'
*The $zg,ooo.Oo apprapriated to the Board of
Control for the doaignkng and procuring Of stamps
POP tha present fisoal year 113 exhaustea. The
pr960nt supply of cfgarette stamp6 is insufficient
Horiorabl%G%Or II. Sheppard - pa@ 4
for the rmer of this fiaoal yaor. It is
estimated that the supply of aigar%tt% stamps
will be exhausted by June iet.,ard that ear
June, July and August, 1842, it will be necee-
nary for the proper enfor%em%nt of ths cigar-
ette tax law that the Board procure apIf%d-
mutely one hundred ndlllon three sent tatamps
to supply the demand for that period.
*Sin%e the appropriation to the Boart~of
control tar the dasign&ng and proourlng of
stamp0 Is exhausted, noj the Cotq$roller pur-
&aee the ns%d%d eupply of stampo and pay for
them out of the two and One-half' percent ap-
propriated to him for ths %nf%roem%nt of the
Aott*
yleb%$ to adrise that it ie the opition of tlxle De-
p3rtifmt your question sh0ufa be answered in the negative.
Under th% fasts as stat&I by you, and the statutsa
quoted in your letter, tlsle %on%lusion ie compelled by the
rid%r appended to the General Appropriation Bill for the pres-
snt biennium, whi%h, for oompletensas sake, we her% ropr%duo%:
Wha ap*+qw&atdone herein @d%d are to
be %%netru%d as the -mum sum to be appvopri-
ated to %nflfor the esoeral purposes named here-
in and the amounts are intended to lover, and
shall cover the entire coat of' the respective
Item% aad the came shall not be supplem%nt%d
from any ~othor 5%ur688f and, exaept 88 other-
wke provid%d, no other exp%ndStnrea shall be
made, nor shall any 0th~ obligations ba in%ur-
red by any Dapartm%nt of thie Dtate,.,..*,
very truly yours
ATTOBBIEP GEHiSRAL OF
BY
Of& v8peer
bsietant