OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hononblr 6oorgr H. 8hoppm-d
Comptroller or mbllo Aocounts
Austin, tuar
Your lrtter of aawry
of this department upon
may pay trrre1ing lxpena
tu bubitorr out of the
r1d.r found an MO 6 of
bill passed w the 86th fr
of the 46th Legislature).
tha llmltatlan sot forth la the
ing a tth ellxl of thls Aat, tvo
aerlt of th* algarutte rtup tu
am collootrd, aa provided by
i8htUl-0, md all bdUlOO8 OP
rrotto tu lnfo r c ewnt fundon
August 31, 1939, 18 hreby approprlatad to the
Comptroller of Slbllc Aacount8 for payment of
the items here:nbefore lIsted in the Cigarette
Iax Enforcement XvLs:~x~ for each of the ears
ending August 31, 1941, and kUJU8t 31, 19I: 1.
Bononblr 0.0~. IL 8h*ppnd, ?ago 2
lhbjeot to the liritBtiOn8 8et forth in
the
. .
a99ear1a
provt8lon8
-- -- at ti _..Wld Of th18
AOt, wy fOO8 OOlleOtWI rOP audit8 and OX-
uriMt:OM S8 9l’OVidOd iOr ill aOU8S Bill
755, SOotIon 8, pa88.d by the 44th tig181a-
tUD8, h&W 80881oP, md w MCfntit8
theretO, Ukd raiy b&m008 in the 0% wotte
tu lud1t tund are horrb7 rppropria ! ld to
the comptrolbr of Pub110 hoOount8 to be
ured in making audit8 a8 provldod in raid'
Act.’
The gamNl rider appurlag at the end of senate
Bill 527 9l!OVi&J8 a8 fOllOVSl
in plkl't
“Except aa to field travel expense of
the Highway Department, It 18 provlded~ that
no expenditure shall be made for travel
OX9OII8OS by UI~ drpwtmaat Of this atate %I
*X0.88 of tha amount of nomy ltmmlsed hem-
in iOr said 9ur9080. . . .”
_.
ThO
_
Of
-.
_
$36.000.00 - _ $8,
itM Of SOiW80, - Ul aWOUnt Of
roney ltODll804 neroin
r9r tnvs11ag U9OPI.8. The question
to be dotmmine4 18 VhethW or not the lppropriatlan appear-
iQJ in the 89OOir1 rldor 'to be U8ti in nkm Uldit8 &I
provided in said hot*, t8 11bV180 available for tx'BY.1~
OX9OIISO8, ln 80 far as ruoh upenrr8 may be incurrod ln mak-
ing audit8 a8 rovided for in Xoure 8111 755, hotion 8,
9888ed by the P4th ~gi8lBtU2'0, Re@lhr &88loa, BUI eny
amenwIlts tbrroto.
The language of the spraial rider appropriate8
the referred to therein "to be Ured in making lUdlt8
fIllId
n8 provided in raid Act”, without any lititatlon vhatroever
upon their use othervlse. The payment or trarellng expenses
incurred in meklng audits provided for In 8ald Act is clear-~
ly the use of the fund8 appropriated for the exact purpose
for vhlch the Legislature ha8 aade them available. The
special rider 1s just aa much an “ften” of appropriation
as the more spec’_flc provLsion “travel!ng expense . . .
$1~,000.00”. The only distlnctlm between the tw-, :s tSet
the me is bmader the,? the other. In other Vord8, the funds
appropriated by the special rider are available for any and
all expenses vhJch may be lncur?ed ln making audits a8 pro-
. I
Honorable Ooorge H, 8heppard, ?age 3
vlded la tEe Act rotorred to, vhorea8, the )36,000.00 18
avrllable anly for travollng expenror. It 18 the opinion
Of thi8 department tht Odl Of 8Uoh itOM 18 4Ul "MWUllt
of money ltmlsed hereia" for traveling expenses.
It fo1lov8 from vhat ha8 been said above that
the fbld8 approprl8ttd by ths 8peOi&1 rider "to be Used
ia making rudltr a8 provided for ia 8aid Act” m-0 avail-
able for payrent of traveling lx9en888 Incurred by your
auditor8 la mklng the audit8 rovlded for ln lIou8s Bill
755, Section 8, 9a88eQ by the t 4th Leglrlature, Regular
se88lOII, and in th8J amen&ment8 thereto.
ATTORHEY0ENERM.a
OF TEXAS
By
R(%~&hild
. .
Asststant
A??BovEDl JuluBry 14, 1941
Oerald C. Mmna (8l@ed)
ATTORREY OERRML OF TEXAS