Untitled Texas Attorney General Opinion ( 1942 )

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