OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AtJSTtN
Fionorableceor&e Ii.Sheppard
Comptrollerof Publla Aoooun88
Auotin, Bxas
Dear art
o.plnlonHO. 0493%
Ret Whether appropriationo?
"b818IlOQ on hand' in ruall~
foa admini8tntion and en-:
r0r00tmtt rm ta
0f t110t0r _
law it3valid.
We have moelretl your letter of Septonbber
4,
L941, whioh we quote in full a8 iollowrr
“t3eOtiOR 38 of Arti8.l. XVII of Ifoolld Bill
No. Bi itqtalar5eaafon of the ~oq%y-earenthLep
18llatur8,re*d8, la pmt, ac,follow8t
W~BefOre any dfversloi Or sllooatton Of
the motor fuel tax aollioted underthe provi-
- iione of this Artialo,is made, eno (1) per osat
Of the -88 Of 8aid tar Shall be 8at
rabotlat
add0 in tho StatsTreesury in a 8peeoielfund,
aubjeot to tho ll88of tho Oomptrol3m in the
lbtfnistratlon and lnfororaront &the provi-
SiOM of tbl8 Artiolo, and 80 muoh ot tho aald
pro000d~ of eitte (1) per oont or the m0tor fual
tu p&id monthly a8 MY b& needed in.8uoh ad-
mlnletnatlon and onforaenmntbe and i8 hereby
appmpiiat6d for 8aid puTpc@o. &any umxpSnd&d
~portloa~,o~ raid fund 80 OPclOlfi~a8h8U. acthe
md ol laoh biennium roY8rt to the rfisp8otivs
htId8~or aooount8 In propor pro~ortion8 towhioh
tho Xotor Fu81 T&x Fund 18 allooated at the snd
of eutoh biennfum.* (&drrscroringsupplliod.)
“At th0 slidOf thI8 bioMhU# the~%~ Wa8
several thoueaud dollar8 unexpended of the one
per oenh oolleotsd under the above quote% eeo-
tiOA Of thr statute.
Honorable George 3%.Sheppati,PRO 2
"The.Osneral AppropriationSUl oarsI
the iollowlmg rider SOT the Com~trollrr'8Do-
Pm8fQent :
**one px cant 0r tho motor fuel tax ool-
laoted a8 provtded by law tagQth8rwit.bbar-
811008On &@ at d@Ist a, 194l. and e
nQ=, are hamhy appropriatedto the Camp-
troller from d&h itag abor shall be pald,
and tor thm adminietmtion and enfomement af
the R&or?!'~el:%s 1Sw8.
“‘Budit a ndl~aahatiOn r808 Qr~vided by .
16~ togdiher with ?&&ULO88 --
On hand ‘at ~+UgU8f
4, 1941, and kagurt Sl x9423,are hati(yby ap-
&GO~rf6tSd to the ka&oll.r to ba used; In la&-
itt@aUbft8.' (lihdeT8OOringCrUp#iOd.)
“?h* ~qUe8tiOll ha8 arf8.B. ill thi8 dspar8-
nnnta8 to whether or not thlo~ 8o-odlled un-
8XPUUte~ QOStiOn i8 i@~lWQShtSd f8S th. U8e
and benefit oi the Oamptmller in the enioroe-
ment of the Eotor hul 'i&xlaw, slnos it IO
argued that the rider in the appropriationbill
lUpOr8Od88the general 8tStUtO tr~looating the
bahnOO8 in the fund."
It is well 8Qt8ld in lWa8 that an appropriation
bill oannot.repeal oc moairy a ganorel law. Linden v. ixnley,
98 %x. 4Bl; State v. Steele, 89 T#i. 8300;Confereno*Opinion8
8990, 2789, lSOe; OpinlonS #OS. O-900, 0-l637, o-81)79.There-
fore, ff the rider in qwr8ion 8axd~Saotian 85 CC-ati(tle.?mI,
Houou~rBil&8 am in oontliOt, the ioxmerntmt yield to the
.
However, it ,I8 elamontary*at ‘2stwo btetutory
pl'OV181OMlaw b. &&VW inteX&bMtatiOM, OM Of whioh IS&OS
ruoh proVl8lonain U&U?iiotwith laoh other, mid th8 other
of whioh maksc It so thiitthe tuo provision8may be read In
hannony, one with +;htl mother, the latter mmtiozmd interpre-
tation will be given. TM8 prinoi~leha8 been held.to apply
to a general etatute and a subsequentappropriationbill.
Homorablo Oeorgo B. Shepmrd, Page 8
I?
Gonley~r, lkra&torr of the Rapubllq, 186 %. Wr, lOF+ 'Pbo
umoun0.d prlnoiQl8 rould be 08&WOtal1y6~~liO~blo~to the
prO7;8i@JU UWbr OOMidON0iOB 81ll60~ey.WOtb bOth,p688Od
dUrIl& the 8-O 8688Ion o? the 49th tylialaturo.
You will ao%ioe oho lanerum wod in 6Ootloa err
or &sIolo XVII*
.
:- “~‘un.lp0ndba pmion of i&la’runa bo
b&liiiOa WatthO 8l%,&,660hbI86&U8
rbvwt 30 tho reqbotlvo rum
~, or aooount8 lJ8
., ta~hhfohtti
~s$.~DoTD~'~~OT'~~O~S -torti ?'a~
(IB. c--- --sx----.
“‘1110 aal4 alloaation lqe
prcmIolon~‘ehail
Oii)Ohi~O‘@Id SUMin iIEtOrOb 8UbjOO,t:tO f&-
thoroallooatloaor.a9propriatioa by the gomrnl
or 6i&rgboial appropriatloobill."
.,:,
Vndbr~hispxovirioathe a~oo6tfon I8,mdo aubjoot
totha’ghral appiopriatlonbill. It-follmr 'tiatthe kg-
i816truu.'u66 fU%&yempowOnd am3 luthorixed tb mako theap-
~pmpl4etlQl~~%nqUblltiO~,'alldthat the trro &'EOVidO68 am not
In oonfllot with oaob other.
fn viOW ob th8 fO~gf&g, it xi'the OOn8ideMd
o&don of thindopattmont that the riderto
Clan td the Lbtor Fuel l&x Wririon Of the
Dapartment 6ppmpri6tIag tho *baJanow on hand at August
St, lQ41,~6utLAug~t~31, 194F In Thor. ono pm 6Ontiotor
rue1 tax 6dmWrtn)lon fund 1~ a velld and logal appro-
pria8lon to the Oarptro$lerof Publio bO~USIt8~
YOUM V8m jiNly