ORUS c. UAm
II-- OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUsnN
No. e-1435
.\uthorItg or ‘eoretery or state to
rmploy two auditors working at the z~
time and pay them out of the appropriation
for WAud5.tor, F.ranahlae Tax Report.8 (sea-
ronal) $l,OOo.OO.*
(b) Authority oi department head to eon-
trol hours ana tl4m or work a0m by porter,
under the Departmental Approprlatlon Bill,
46th LeeJ.slature.
By your letter of September 11, 1939 you esk the opin-
ion or this department upon the follOwing qUe8tIoiUl
Under the Item appearing In the Depart-
msntti*Ap*roprIation Bill, Eeorotarg 0r %tetb* a
epproprletion, *Auditor, Franahlse Tax Reporta
(seasonal) $l,OOO.OO,” map more then one audItor,
wor?zng et the sme time, be employed and paid?
2. There sppearfng in the appropriation
for the Searetary of State an item rm “porter...
$720.00n per aq~~um,must the porter be required
by the department head to work eight hourn a day,
or :.u3g he be paid this salary for work a0m large-
ly efter hours, if he works leez then eight hours
por say?
In response to your rirst question, you are aaesd
thet our opinion is that you are not authorized to employ
two auditors for seasonal work on franohlss tax rrporte
at the same tfme ad peg then both out of the item “Auditor,
FrenchIoe Tax Report8 (aeesodl)...~l,OOO.OO.w In our
opinion, this Item, as muoh ao as those Imnediatoly pre-
oedlng It In your appropriation, oontrmplatea and authorize8
the employment of only one person out of this approprlatlon
to perrorn suoh seasonal work. Your attention ia direoted,
however, to item No. 34, whloh reeds es iollowa:
*??xtra help, psrt seasonal, f ranohlse tax
depsrtment, lnoludlng duties transf@rPed fro&
State Tex CaEmaissloner .,, $5,0S0.00.W
This 8pproprletion, In our opinion ,may if necessary
be retorted to for the emplo~mant and ooapensetlon of additional
. .
with r8~fix-d to your obaanstlon tht no 8&iry la
Ma to b0 pold this auditor, your 8ttoatioa 18 dirooto4
to the raot that by ~JM prwi~lons or the rldar to thr,
‘icpertrx~atal Approprlatloa Bill, ha my not ba paid a
sslar la lWOSS or tbst prwlded fae rrrglopron pcriaar-
lne &I lar aervloen far whao rrpaelflo ralrry provltd~
has boan aads. ~~eolrloprwlrloa ha8 beea mada for two
auditors of rranohiea tax reports la your hpproslrtion,
et 8n anauol ralmry of 82,400.OO per fee, whlo f; thq
Sepsrtaentel Appro rlatlon Ml1 rquIro+ to be dlridod
into twolm equal P natallmnts on a monthly bseir. Thorr-
for*, your sc~aoncl franchlmi tax cludltor oaamt bo pld
e salary ia em088 af 3200.00 par acmth.
%th rofcrcurco to yvur ~~coond qucatlon, your rttentlaa
la dlreotedto tho following yrwiaIons at the ~prtmntal
;,.ypriotlon Bill, sppeerlrrg in tkct rldrr at the rnd of tb
wfri0~ hours or Ctute Lqnwtrmnt0. m00pb-
lry;heratrom -"umkysand 3x&e le@l holiaaya,
oifloohours or ftata as~srtnantr, ok611 be rrQn
8 o’oloak A&. to 5 o'olack !'.I&, with a hair
0rr et noon; prwlcea however, t!i8t all dspmt,.
acnta oh&l to allows a to oloae et & o~olool: 1.&
oo I'oturdayaj end provfdod further that tha head
or eny arpm.nmt ahnU k~ authcelrred to cxoum
a pt~rtOr thhs8~@8of~@a Of 6UOh dqMi&Wfit at
noon on :8ttW&lfs, Pad thnt suoh mmadf after-
noon rhnll aot ba oonetrua4 to bo l
twa l*o 6th~~ r8cetIon rmvlded far Jg*(lf th8
*relary f"aysienta. No aalrry for whloh aa
rpproprletion is ma0 hereln hall be peld to
any peroon unlsas euoh Fraoa aetuell diaoharms
oLxI~Jicd dutloe. i&a acmth the hoeitof seoh
toportnant ehsll ettn aI t0 the pa$~Oii fCW hi8
a0p8rtncfit fm eiriaavlt, uackr oath, etrtlngj that
the FCITEOM llated in reIO payroll lotuelly pm-
rorwa t.b duties r0r whioh they uaro being pia.* .
*f:alerlozi end OthLr ~ovicsloaa. (a) All
snnunl aalsriar. nhall be paid lr.twelve (U)
lquol eor,thly Inctallm8nt0, unlcas OthelWISO
prwidod harela.m
Vorter8. it la opmlfloally prwlded that
all epproprlatlontt tm pmtsm a6 prodad la
$if tzt,are n&d8 nith the diatlnot uda-standlr&$
* ,kr u#,? AC .hr 1 a..< s,r...r- .I.,.. ..r
fi0a.T~:. hxlQhaBp, ran 3
salt3porters are'to ';ouuccr tic dlrcet upas-
tlaion or the 4ta te %ard oi Control, irrcapoo-
tlra of the i8ot that the ;tsn, ootsrl WI@*
prhtiw0 rco the 00~01 paw0 $12 tz 8 Aot
eey be oerrled ata lterzs unCer bho rpproprlatlona
of tho ovloua dopartcrsntrr.’
lt is to be noted that them rpmnra no provlalon fi
the Dep~rttmntel Appro@atlon Bill rrqulrlng thab
c~ployao work an eptrOifl0 nmabor of houra par Cay. Yt
it to bQ notec t k t 0oEpcR0t1t;on ror ncrvlars lu prorldrd
not upoa a 6sll.y or hourlf breL8, but upoa 8 mthly
bsaia, end that no autho2,ty is &on for the mk* of
any dOau0tiom fl’0B a ?m#OUlar rslary for tho romue
o&ewhtea~lyea to rcrk c oortala nmbtr Oz houss gwr
wthrr to be oboaved, ir. thin oonwot,on,
thui tho 4sg&rctmt hcod ln not required to stteah to
the DE-Cdl for his depcrtmnt mu txftidavlt, utadur oath,
ntcrtbq th&t ttle prsom lbtud in mid peyroll worked
&ht hourn er naro pu deg. but in anlg roqulrd $0
orrti? under oath ttct the pcraoaa Urtad 11: the pn,woll
aotuel f y performo4 t&o tlutlstinr uhlob they were baiw paid.
It le,hwovrr, to be aotod that them la an rxprom
lCS~i3ifbt;:VO umndste t!Wt th* *departamtn ohsI uat7taln
ml00 hour0 rron OlF~t 0’0100k A&. to flvo O’Olouk ?.I!.*
;~ith MO hour off at ~,ocn.
Sn :ho opinion Or thlo aapartment, it mm not intend-
04 by tha Logislrturc thut 011 urgl.oJ'tmd all.Stat@
Dqmrtnonts should work froc cl&t o'oZock ~l.r:, to five
o’ol.ook 2’.U., with one hour orr ut ~0011~or to requlr*
thct the ~raployeeo 0i the csgartntm we 6np Opcr0iri0
auaber Of tiOUt0~ The 10 *co uarrd, lr tivan nwh intom
pretatlon, Woull IleQOnbar Tli plaoo a aaxlaua ~18MU ar
alnlmm upon the nunbr of Ylc um which eBployaes of fJt0te
Dqarttsntu woulb bo raqutrcd to work, uo that, b mob
intcrpretotlon, tha Copnrtnont heed would be dopr 3vod of
tba euthorlty to roqulro ocrtaln wplo *es to nark after
hours in the event of preaafn& neoesd etg.
?he le~i8lr:tiveintent, it cco1z5 cppwal;t, ma to N-
qulra that a11 Sata dopaxWent8, UP ouh, rem&n open
rrt22 0lght o~~roalc k.v. to five 0~0100k v.u., ~4th t!m
axaeptlonr3
thtreln ~roVlCCd,hKt to laeoo to ww 0;ruoutlre
dil&OretiOll of the ticpmtrJuntbsnd the purely obhliatra-
tlvc dot&l uf dctcrrAnIl4': wtrct lmurs of work tiouft! b
wqulrod Of pCtiOUbW fS@0$%JO5 ~rfOtin& tJCPViOOS iOr
t?-N.d*paTtx?ant. It CCOM tbt tho Ls&Qatara 014 not
ettenpt to oonoern itRa?i w?tfi the n!sbar Of hours a
tf oulfir aployue &vntnC CC r ~:tcla amrlo~, but
was ocnacrmd with ror,uirlne tkt an mployee aotuallf
psrfwa “the duties” for whiuh “he 1s boint: p&d.”
~- --• S-1 CL-& r,,
- ,
doe Sor whloh **he orlployro 16 blng paid.”
In the wee of 6 portor, It lb aanifeotl$ not moatem-
plated by the Le&eleture that ha ehall etert wark.at eight
end quit tmrk ut i;o. in tho aftiroaa, r%th en hour oti
or neoeeeft,
for luaah for the type or work that
auntk don.
the depertaent ha6 dprd
Sor
or biter
hu ie roquird to do
the aoct pert dthltv
It h66 ohasd ior the day.
barox.
To ;urnlt or require euch wmkto,bo Cow during off100hairs
would be, la aoct oame to i&par t.!a luflolena~ or tha
poroomJl and pruve!lt, &a nom oxtsnt at lolrsti th43 tirrhbat
tuaotloallyrof thm doQwtmant*
It le the duty o? tha dcpartaaat heed, therafao to
lae the p4rtloular oap~oyoe aotually perrorm the butler
thet
he is king pala aad, thaafore,
for rtlloh to ei+s that b
pw&t;;Aho tine to tJme dutlos neoeaesry to properly .IC
The rim that mwh oa&.oyoo shall be&n wm r
ent the &a that he ehell quit work, mm3Uhmthtr dutlas
other thaa thsa ror w%loh ha in belag peld shell ba w
fored by euoh omployoo are 611 netfore to be dealt vdth
b the dopertmoat head fn the oxerolee d his odalalatrotlte
dI eorrstioa, lo euoh mmnt?r am wlll embl@ hi6 Qepartaont
to runoti0n nosit lfri0i6ntly.
to ,Wre, the 4leoretlon to aotdae the hours ti lebar
le to bo uxerolead by that body, end aot by your DopcrQmnt.
liy /e/ R. :r. rslrohlJA
It. kf. Falrahild
AL OF