Untitled Texas Attorney General Opinion

Honorable Frank G. Svadlenak, Chairman, Revenue and Taxation Centmittee, House of Representatives, Austin, Texas Opinion No1 V-159 Re: Censtructionof House B.;m;o2, 50th Legis- * Dear Sir: Your request far an opinion by this departb meriton the above subject matter is as fellews: "The Committee 411 Revenue and Taxa- tion has directed me, a8 Chairman of the Committee,to ask for the fallowin opin- ions from the Attorne General of *exas in regard to H. BI 61282. "The questions to be ascertainedare this: Thisbill seeks to amend the Gm- nibus?ix Bill: Hi Be #8. Under the caption of this bill w&t, if any tax amendment would be germane te this bill? '2. Would ether sections ef the Gm- nibus Tax Bill, H. De #g be opened up by the caption of thle bill! “3. Would lega&ized herse racing and gp,fo;tutual betting be germane te this We shall answer your questions in the order in which you state them, 1. The Title to House Bill No. 202, 58th’ Legislatureis as follews: Hon. Frank G. Svadlenak - Page 2 v-159 "AN ACT amending Section 6 of.Article III of House Bill No. 8, Acts, Forty-fourth Legislature, Third Called Session, as amended and re-enacted by H. B. No. 377, Acts of the Regular Session, Forty-fifth Legislature, exempting from taxation any admission collected for dances, moving pictures, operas, plays and musical entertainments, all pro- ceeds of which inure exclusively to the benefit of State, ,religious, edu- cational or charitable institutions, organizations, or societies, or for any type of exhibition or amusement conducted by and for which all of the net proceeds inure to the benefit of a non-profit corporation, organized and chartered under the laws of the State of Texas, for the purpose of encouraging agriculture by the main- tenance of public fairs and exhibi- tions of live stock, and declaring an emergency." 'Under the subject, as stated in the title to this Bill, no amendment of Section 6 would be permissi- ble except the specific one mentioned in full in the title. Under an amendment Act such as this where the proposed amendment is specifically named in the title, any amendment beyond that named would be void under the doctrine of defective or misleading titles. A short statement of the title without enu- merating the particulars in which the existing section is to be amended, would authorize any amendment what- ever that was pertinent to~the general purpose or sub- ject of the section. Thus, the title could be am,cn;ed without such limiting specificness as follows: Act amending Section 6 of Article fI1 of House-Bill No. 8, Acts 44th Legislature, Third Called~Session, as a- mended and re-enacted by House Bill No. 377, Acts of the Regular Session, 45th Legislature." 2. No section of the Omnibus Tax Bill, House Bill No. 8, other than Section 6 specially named in the title, would be or could be affected by the passage of House Bill No. 202 being considered. Hon. Frank G, Svadlenak - Page 3 v-159 Legalized horse racing and pari-mutual betting wo%.d not be germane to the subject of this bill, The title to Ha B. No. 202? 50th Legislature being to amend Section 6 of Article III,of House Bill No. 8, 44th Legislature, in specific respects, no amendment other than that so named would be germane to the Bill. Under such title, legalized horse racing and pari-mutual betting would not be germane to the Bill. Yours very truly, ATTORNEY GENERAL OF TEXAS Ocie-Speer l Assistant 0S:WB:erc APPROVED APRIL 23, 1947 5iL.w iTdtii!d ATTORNEY GENERAL