911 ‘0. b \ OFFICE OF THE ATTORNEY GENERAL OF TEXAS 0 AUSTIN Honorable Oeorgo B. Shepjard Comptroller of Putill Aocountr Aurtin, Tour Ecu sir: Yaw letter of J uerting the opln- ion of thlr departumnt d quertlon, read8 88 follovr~ the tax on ray beer aontrinerr thereot lppad out or fexaa efund a8y be made the Bo8rd 8t the bed by the Bo&rd has been prsrented to this de- rIULd in the 8t8te Tre8rury d be 8lloc8ted. 111 no. 117, &ttS Or th6 RegUl8I~ Seraion of the Forty-eighth bgi818tLWe, uaended cert8in provirions 0r the Twm Liquor law. Seo- tlon 23 ~88 mended by addug Seation 23 l/2, vhlch rO8d@, 8I rOllOV0: "After 8lhO8tiOA 6f iUlld8 t0 d8rr8y 8dmLn- i8tr 8tiVe lxpenae8 88 provided in the OUrrent Ce- flrtBk2ntdl &WOpri8ttOA AOt, 811 fUnda derived 912 BoAor8ble Oeorge 8. Sheppwd, p8ge 2 lru8 the 88le Or bwr tU 8t8 l rh811 be deposlt- ld in the St8te Treasury 81 f0 "E WI: ourth to the Av8118ble School Fund . "'('I One-' “l(b) Threwfourth8 to the Clearanae Fund 88 rotlded in 3ectloa 2, Artfole XX of H. 8. lie. 8, kpter 164, Aotr of the R8gUm Sarrlon or the ;y7t ~fl~l8tU.W, iOr the pu?porer derlgA8tsd by . 'I vi11 thnnlryou to sdolre thlr d4partaeAt hi ub.ich fundof the 3t8to the $5.00 fee rborb men- tioned should b4 pl8ced." After oamtull oanalder1n.g the foregoing rt8tuter it 18 OUT OpLniOA th8t the'35.00 ree mmtlonsd i8 AOt t8X r4VeAUe 8Ad thsreloro would not be 8lloo8ted 81 t8x r4Vonwa undrr the pOVl8iOM Of SeMte Bill no. li?, ACt8 Or fh 48th bgl818- Serrlon, 1943. A8 herstofore rtated the $5.00 ture, Regulilar ies 18 not 8 t8X but 18 more in the nature Of 8 Berti charge ror rertiosr performed by the Texar Liquor Control Bo8rd in 8dmlnlrtrrlng Artlole 667-23, Vernon'8 AAAotated fenal Code, Ito have 08r4ftilJ se8robad thr 8t8tuter 8nd rail to itid 8ny St8tUt8 r8ld 45.00 fee to 8q rpecl8l 8llOC8tlIQ fund or iundr. Therdore, IA the rbwno of 8ny rtatute lpe0i~r:0- 811x 8llOC8ting 88ld &?i.oote4 t0 8llJ8 0181 rUAd OF rUtI&, it 18 our opinioa th8t 8816 $5.00 fee I$ ould be doporlted IA the g0n4r81 rund 0r th4 st8te. Your8 very truly ATTORRZY OEnEtAL OF l-!ZAS Ard411 Yllll8m8 Asulrtarit AVIdb