Case Information
*1 OFFICE OF TNP: ATTORNEY GENERAL OF TEXAS AUSTIN
Xono?nblo 0. 8. Uamorr Aodltor
stat. hurtia~ Tou, .
rlpt of your latter OS of thi8 drpartmat apon 48 length fro8 low atrrprutatloa 0S Bill iua48 rolmin~n( owrat on So? blonnlum lr- 18, Ohaptor 818 OS thi 40th Lo tioard Bdoa latur8 *rhaW 'in no .ny nli*ro Iltate Au4 f to? from dutirr aad nr~onrlbllitleo OS rodit&
Hoa, 0. II. Oataerr, P8go t Tour Priroa 8ptu the 8am8 a8 rtrry othrr burrau or lnrtltutloa of thlr
department, board, Stat8 * .
“The full meanly thuo prorlmlow ln Seaat blll 80. g? not 8ntlr~l~ olwr 80. 18 in 8ffrOt SIOtion l0
-8 intW&W@td%On oi Cha to? 818 ha8 boon ropralrd and that the 80,lrOt P II6 Of 8 Pd8On APaltO? 18 llOU Up t0 the maw Autdltor - that 8UOh Prl#On AUditOT beOolw8 aa A8818taat Stat0 AUdItOr or that (whloh mean8 the 8aIW thing) aa Arrirtant State Auditor rhould The p?@8@at 001 bo aBri&ned a8 P?i8On AUditOr. PriBOA rualtor 8OOrn8 bo under thlr lmprr88loa.
The iaot the l pproprlatlon 18 tran8formd oould moan that thlr 18 trua, bat the Seotloa 16 Seaat Bill No. 87 do88 not rpgear to m8 to mea0 that. In the Approprlatloos for the next blennlum, 8optomb.r 18t, 1945 to Augurt Slrt, 19415, thrrr l8 lnoludod (111 appropriation ior a Priroa Auditor at 8S,000.00 per year, the 8amo a8 in the ourroat Appropriation Aot.
*Plea88 tall u8 four lnterprrtatloa ot the rrlatloa8hip brtweu the Btato Auditor 8nd the P?l8Oa Br8tOm undrr pr88Oat laW8.
Whatova? It may br will of oo~rm be ratlrfaotory I; 08 but wa orrtalal nrrd to know jart what it
w and at your oar1 8t porrible 00111011181108,~ i
seotloar 1 and ib Gmrtr Bill Ro. c7 rarpeotlr817 prOtia8 f 0110883 “x0080 Biu ROr 170, Chrpt8? 91 Or
Aotr of thr ?lrrt Called Se88lon of &h. 418t Legirlaturo oi the Btatr of T8xa8, loe9, be thr 8~8 18 hrrebr ropealrd, 8aTo and roept that the Btatr Auditor aad trrioirnof Expert and hi8 Ompl0~008 8h8ll OOatlaU8 t0 dlrohargo the ruaotioar the Off108 undrr suoh HOllM Blll'#o~. 170 Until Mate ha8 bun Auditor appointed ha8 qualirlrd ttndor tom88 *3 HO& c. & ~bTM88, P.S. 8
Or thi8 Alot. Upon tha pulliioatlos ot a
Stat. Auditor uador the t.rA8 Of thi8 AOt aar fWd8 ranrlaing la the rpproprl8tloa tar th. aurraat blrnnlwm for th8 OffI of Stat. txpert aad to? aad Mflol.aoy in Seotlon 18, Ohaptor rele, Auditor ptotid#d liOt8, R.gU1.r S.B#iOa, 40th ti&i#l.tUr@, B.r be U8.d by and a?# l pproprlatod for the Off108
Of Sate AUditO? ~torldad to? in thi8 AOt, 8ub- t0 th. p?OTi8iOa8 h.r.Oi. In addition j.Ot th#?. 18 heroby pproprlatod ior tha rmalnder oi th. Ourr.nt blonnlum th. 81111 of Flrt8.n Bundrrd ($1500.00) Doll.?8 or muoh ther#Ot am, together with appropriation8 tranr~rrrsd, I. neoesoarg to pay th. Stat. Auditor th. aal- ary her.ln.itar pror1d.d.~
"Th. prOViBiOn8 Oi SoOtion 18 Of Chapter 212 Of ROUB. Dill fQ0. 59, &Of@ Of the Regular ~88iOXl Or tho 40th ~~i#htU?., Bh11 iB n0 way ?.li.V. the Stat8 Auditor from th. dutI.8 and ~08p0n81bi~iti.8 Of auditing th8 TO188 P?i8On Sy#t.Jll tho 8-O a8 aTerr other depart- meat, board, bureau (f ln8tltutlon 0r this
Itate.”
Seotloa 18 or Chapter 212 Or Rouer Bill No. 59, dot8 Or the R.&th? ~.88iOB Of the 40th Leei8lature, prOTid.8 ior appointment br AttOrMf Oener81, Trea8ur.r and c0m troller permnnent auditor ror prl8oU 8yot.m. fa duty ruoh auditor aaait all ooount8
It tOUOhBr8, p.yrOll# and 811 other bUBlilO88 t?M8aOtiO~8 Of the prlron 8fatw8, and to ohook .ll p?Op.rt7 Mterlal 8upplI.8 raO.1v.d 418porod of by within the prlroa 8~8t.Ql.
0r senate Bill no. transrorr an7 fund8 rmm&lng In the AD 80 aptly .Xpr.##.d in YOU? r#qU.#t SOOtiOn 1 appropriation ror the ourrant biennium tar the State Primon Audltor to the oiilo. State Auditor. Thfa would In ri- fm&mean that the otrloe of State YrIroa Audltor warn abol-
Yet, Srotlon 26 of Senate Bill lo. 27 jU%it am atrong- 17 inkat that the prOtiBiOn8 Oi meld S'.OtiOn 18 Oi Chapter *4 .
- , H0a. C. H. Cdvnsss, Pa84 4
212 Of the AOt8 Of the 40th Legl8lature arm #till In roror - after th e l ifrotlte date of Senate Bill No. 27, we oaa
rradll~ l Pp r@ h @Ad the qu@W IA hour mind oroatrd by th) laagru(lr Of th.8. p?OVi@iOA# Of this bill with r.6.M. to the Q?.8Mt @tatus Or the State PT18ali Auditor and th8 re- lation between ruoh auditor ail (Itate Auditor.
The ultimate aim IA ooartrully a rtatutr 18 to att8& to asoertaln the true le~I8l.tltr intent. m# oan thlnk or no better nmthod In int.rprrtlag thlr pertioular bill In order d#termin@ the Intent of the Legislature ,' to th. question under di@OU@.~On than to rarer to the Lb&#- h?&$t jOWild end reOOra8; to d0 80 18 a 0 .$&&a pro- Y
W. qUOt0 frC%fi 39 Tor. Jur., peg08 23 232 am r0im; I
When the meaning rtatuta 18 la doubt, r@i@rOnO8 aray be made to lel;l8latlrr ournal8 and rooordr In order to a8oertala the him l ory of the Or the aOt, t0 OlBrifJ it, O? to di80108. jt.88.&. the Intention 0r the LoglsZatura. Ereoutitr mea- #ag@# to the l.gielatlrr body, debater an& oom- alttra report8 may be 00n8140r@d. . . .= R.6 Biter Rat. Bank t. Tergu8oa, 192 6. W. 1088, Aooord: jodgnant arrim#a 206 8. 1. 929, Tax. 287; Nartla v. Sheppard, 129 Tax. 210, 102 8. W. (Ed) 1098. ae pO88ibl4, t?aO. b&8- am bri.fl~ UO #hati,
latlre hl8tO?y;oi Senate Bill Ao. 27 lnrofar am lt I8 p8rtlneat to qU.#t+l# und.? OOAbidbratioA. A@ pT.80At.d to senate and ‘duuae oi Repr88entatlve8 aad a8 reported rrom their rorpsotl~e Conmltteer, the.tItle oaptlon 8enate Bill Ho. 27 read In part rOihW8:
*An Aot provldln& a more brrioibnt ri@Oal BfBtu ror the Stat0 Taxar~ oreating a Leglr- l.tlr. Audit CommIttab; rrp8allng Hous Bill No.
170, Ohaptar Acts of the Yirrt Called S@e8ion Of 418t L.gi@latW@ M6 88OtiOa 18. chaPt@?
212. aotr. R.gular 6888
tlaue to diaoharg. the dutl.8 Of th.lr OfiiObB *5 ?iOU. c. If. C.VU.88, L’re@ 6
uadb? Nw84 Bill Rd. 170 .nd 5eotloa 18 above matloae4 until . state Auditor I8 releotsd
Sootton 16 of Sbnate Bill 1:o. 27 at this 8tagr oS it8 QB##~&. ?..d:
*5eotlan 18 Chuptar 212, Rouaa nil1 );a. 59; AOt8 ti the i:s&d.er ~.ealon of the 40th LegSa- lature, I8 heroby repOalobg prctlded, Borovsr, that the Auditor protldod in cuoh Act shall OOD- the duties Of h!8 OlTiOO Until tiM. t0 Q.?rO~ State Auditor bar bean spgolnted quolifisd thi8 hot.. under the t.m. of tho bill wee favorably rewrted i!OU#. .dt.r
0r hrpre~8ntstIreo, mew Iron the rursrat wmizmts ram $100~ aM wore adopted, none rhfoh ha6 any lmfortant bar- t4mi.r dlrous8lon. lag upon tho pr40184 The Senate que8tlo5 rufusdb to oon0ur la the 3auae amon&=aatu and roqueoteb ap- polntmoat 0r Y Confer*aoe Comlttoa, I?.lah roqueat us. crant- od by Hour.. The rerult of the wnfrrenor uaa the final ~u888~0 by both iiUUM8 or S4n.t. Ijill NO. 27 in it8 &@.@.At form.
It .I11 be notod ia tltl. of our preoont bill, 18, Cbhpter Z?lZ:, Acta. Kepllar ~eoslon of tho 40th %otioa 18 not rugsslod; there I8 no QrOVl8ion the l.~irhtUr. :ri#OU Auditor shall 05;ltiZlUO t0 diSOh.rg. t18 dIlti86 Und.2 ;aotlon 10 until e ";tetc Au<or 1s celsotcd and pUSiifi@@ AOt’ and nc ~ravlalon provldln~ that ono rull tlmb unCer lOyO@ be f&.#i#~At 8UdhOr Or CI S*otion lb s'.oats E 11 x0. 27 59 E
L;eot,Ion li? rapoalad, but
tr.4 QrOti8iOZlB Or DUO% 6'JOtiOll Ohbll ia Way rOli.+O tho S+,et. Audit- Srcrc th. dUti.8 and tssPOn8ibi~iti.o audltlw
Bon. a. K. C8tn.88, page 6
the Riron 6y8tem 8ame 88 anr other inrtitutioa of thlr stat.. Thlr ooaplrte XeTrrral ot torn with rsforanoa to repealing raid 8eotlon la and rupplantlng an arslrtant etato Auditor ior Oh8 Priron Auditor la oon~lnofng rrldmao that lt ua8 not the lntmt OS the Legirlaturr ln th8 rlnal pa8sag8 of Sonate Bill lto. CI to ropeal that portion or thr law that hi8 status.. the Stat8 Priron but wthrr or8atiag woul4 remain war befon the peeago of Qenatr Bill No. 21 l xoopt that hlr oftloo would br belly u4ltad by robjrot the Stat8 Auditor. Furth8rmora, in the appro rlatlon bill. thrrr 18 an appropr mtlon for a
for tbr prarent blenalum, P Stair Prlron Auditor. In rlrw of thr fomgolng, we f881 oonrtnlnsd hold that 88natr Bill Ho. 20 did not rrpoel Goation 18, Chapter 212, hate OS the 40th Legirlatura.
Tou are thersforo adil8d it 18 the o lnion undo? the prb88nt law8 tb 8 atr ? otthi dopartmont t&t Prloon AuditOr in aooor(lana8 with the prorlrion8 18 appotntrd OS Sroflon 18, Chapter 212, Aotr of the 40th Lo lrlatur8, it 18 tha duty t Taxar to aud f 8tata Auditor Prlron Sy8tom the ease a8 vrry other dspartaent, board, bu- reau or institution of thlr Stat8.
Tourr very truly A'TTORNtY6ENERAL OFTEZA~ - I C. Chandler Fro6 A88irtant Robert 0. XOOh