Case Information
*1 I ”
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN GROVER SELLERS
ATTORNEY GENERAL
Eson. -0. II. ekioppar4
Comptroller of Publio Acaount8
bu6t in, Ter85
Deer Yr. Shappordl
ee tha alelaunt rix month8 ?rom her th4 a5 ftd~ra t0 rile 5onthsv perloU 88 re- tor Fuel Lmv. He ha8 pr**antrd Comptroller for psyment after tho dote OS dalivery, 8n6 the refusoa to lsauc werreot In pey- raoson. The thet pertlculu titicns the Lski,mlstuPv eppro- or the paymnt Of hla 0lrLRl. The Eglslaturr dlCIkeR the appropr:otion.*
The Comptroller hes authority to iaeue e wsrrent aoves this olslm provldlng tha epsalfio approprletlon m6.ds by ir valid. thb Leglnleturs
Bon. Cko. B. Sheppard, page
Tha Sirat ooneidaratlon aa to the rsU&Ity or SU& an appropriation 18 uhethm wee made to pay a Olala pro- ior by b44a upon l pra-erIetIne vide& law In l ao o rdana a the prorleions ob Artlola 3, .Swtlon 41 of the Oonetltu- tlon of Tour uhloh provldaer
*Tb* ta~l4letu* . . . . ehall not @grmt . . . br appropriation or otharwlae l ny mount of monoy out Of the TTaa4ury of t&o Ftate to any iadttlauai 08 a olafs, rul or pretended, rben tha eaw 4hall law.* not bv4 been proridod Sor by pro-•xletlr~ Thle pr0vlaloa 0t tha Oonetltutlon ha4 ba4a lator- 4pprop~leto protad to t&4 l it4at th4 *kgl4l4turr th4t 6eaxwt ualree at the 8~8 my etatr mo4a inbi*idual tina tha 04 14 ma64 thu* ie already in for04 ecma ralld appropxlat I law the l p p~o p rl~tfoa oonetltt&ing the olalm 14 metim to p8.y 4 i4pl 4a mid 0blisrtiorr or Oh4 4tet0.* Tb0 i4pi 0btf~ts0th horo'qrad 18 0180 d8tlnrd by the OObUt a8 w8uah l a obU&atirpn 88 woulb form bhe brai8 for a judgment 464inet et&e in 8 oourt eoeipeteat ~urledlatloa in the l +ent It l h4ula par&t ;;e~lt$o be 8u.U.” Fort Wrth Cavalry Club .w. Bh4ppw& Auetla Satlonal Benk Auatln v. FJhJhrpperd,
2d 71 i: .w: 26 2&2g Cor4104n4 Cot&on Oil hull4 T, m~ppua,?l pi 3. (26 i 1 246, 38 ax. 849. JUC. w,
The olelr In the In8trat a888 wee beeed on %atloa 13, Art1010 7065(b), V. A. C. ff., aa it theraror* nooo44ery QotarmIna WhathaT thle Etatot. 4044t1tut44 thle olala 0 -1aga1 or the Bate aa uhotlarr and talld O\ili&ifOn the alelm would *r0m tb basis r0r a judgmotw in tha avant the isteta 04wa b8 or th8 4t4tut4,. xi th0 cued. I%14 tur48 on a Oonstruat1oa ~OV18104S of lii@itfrt@ ia whfoh r4twrd O? t&4 4tatUta tirm, aseeaaa taxes say ba mdo motor rue1 (eubeeotloa d) ati ef or the etatuta 8nd tharaforr Op4Teta as a aondltion pr44edant to the payin& of a retUnd lt~ould limit the right oorrfarred by and It *0ula r0ii0rr at tc4 tbu thle rpproprla- etatut tloa wee sada thara woe ao law oon4tltutIag the alal the ep- wee la&a to pay. 1 TOX. tur. 633, 634, sBd aease proprietlon Geea fnw, 952, Fee. 338 an% oaeea oltbd; The olted; 17 Ruling 119 U. S. 199; Doria Y. Klllm,, 191 U. 9. 451: 39 Tar. Harrlaburg, Jur. 273, and oaae6 oitadi 79 S. W. 626. ot llmitntloa rk statute MJI bar an existing right a4 wall 84 th4 rem&y.*) 194 U. 7. l&l. *3 Hon. Gee. 3. -heppard, page 3 tfme for applying for reruul
Ii, hOw4V6rs the llmltatlon but la diraatory sad is not oi the eaeense of the atetute to a refund grmted by the statute prooedural only, the right and there ml&t be round In the statuta a 14 not oonaltloned law oon4tItutlnb the olalm an obllgetlon of the state tilch beela for a jud~mant*.~ar @bole eat Sorth. wwla *fom In other words, If the right or them 14 d 0cllaltIon is lialkd praoaQant there la a0 *baaIa for a Ju ant* unle44 oompllsnoo the 0onaftion 6413 ba shown. ax. star. ana R. c. L., (so0 T but if the pr4visione am to tirae are’ alreatory there supra), inQepaa44ntly theraof would be a wbaeli ior a ju-at” lImItatloae as to time do not 60 to the m4rlts of a oause and must bo speolfIoally plead. (R. 5. 1925, Art. 5560).
Thle Eaatlon 13, Artio,la 7065Jb1 14 40 Inte’grated as to tin0 ln ~4ub44atIoa (d) 46 will statute. The provI4Ione IIS other o~dItIOn4 Inoluded am mado eeeenti41 to the right lenguago of eub4ootloa~(.a) aonfanrd by tha etetuto through . . . . cboll be r&uulad ahloh “a111 Der400
khlob claim wuld be made to opirato as a oondIti& Surthar &own by praceaant (d) whioh provldae in the ampheais in ab4a8tlon pars- first graph that *a oleiarnt . . . . 4hall within 41x(6) months rraP motor fuel upon whloh a rafuad tha ‘date of aellrary is olalmeQ, tile wlth the Comptroller an srtlaarit . . . end not thar4aSter, x.7. and in tha next paragraph further pwldee TX?0 rotund shall b4 made v&ore motor fuel is used later than mix (6) months from data oi delivery or approprlatIon, w no refund 4h ,r,rPL vary was mea4 the eTa da i3e mede where it, l ppaar4 . . . . that thea mix months prior to the d*te of iflIng for roIunQ.w to proaeduraa deaoribln(l
The t4tuta 14 devoted mortly th4 aonaltloua ana 1lmItatIane to whlah the right to a refund is It providea for the lfeanelng eubjaot. or *rarund dOalers* (nub- of exunptloa awl @tatas In detail what 4aotlon b); for 4n lnvolc4 suah Involae ahell aontrln (eubsaotlnn 0); for the tlmv in which oloImant may apply for rerund; r0s reruna oa-fuel exportea or loot by fire or aooldent, or cold to the United Qtster ~oiorment (eiub- oeotlon a); ror lssuaaoe or booka of lnvoloee of exemntlon dealer4 (subsection e); and eubaaotlon (g) is oignlrioant refund the instetnt aa4e in that, it providam for monies Cc, be held in of the 41x (6) Highway Motor Fuel 74% Fund untfl tba expiration months in whloh eppllostian for refund must ba made and prohibits *4 Bon. Geo. H. Zheppcrrd, page
distribution “until the explrstlon of the tlmo in rhloh l refund OIBII ba mode out of arid fund.’ in aubaeatlon (d) of this
It is notsworthg statute it is provided the Comptroller shall lnlue war- that rants to oowr aaountm due olalmrnt and that none ah11 ba from e1oae of flaoal paid unlose prorented rlthln two yserr year in whloh they are lsauod but ol8laa iw tha papent of ne ln- ouoh warrants may br presoated to #I Legldatum. oluslon OS this provision In the ebma aubaeotlon llmltlng the for refund 080 b? aada a@ tlae ln whleh applloatlon aalsaion of ens auoh protlslon for preaentaen% ot atcllo alalma further supports a positive intent that th limitatlana or statute would tm find. 'Phi8 Qeotloa operrtas as an aoqptlon Motor
Fuel Tax08 generally lapomad. A6 uoh aho@d bo l trio8ly (gothodiit Ohureh t. City or 8an Antonlo, 201 3. T. construed 669). Hxbkp~lona Srom taxation are never farQrod and 1~ ok- atmlng laws sxempting any oitism olaaa of~~~party’, all (Seata Ro8a Infirmary deubta are reaoltsd SgSltiSt the mom Mon. t. City of Fen ktoqlo, 259 3. tf. B ). St ha8 b8an held that the burden la~on one olakis~ uampt,l@na tfsm taUth3 80 Ii&$( clearly wlthln statute or eonatltution (X&h. Qburoh vi himself City 02 San Aatonlo, supa) and oatelnil the olalmant hero, not having met the oaadltloaa lmpoaMI, was aot slowly wl8hln this Ssotlon 1).
The propoeltlon that tlmo lialtaUion8 in revenur laws are direotory, as was held in Fedorcrl Crude Cl1 Co. va. 52 8. U. (2d) 61, has ken ooruldorad 6nd la cnl..o.,
fount-Y&o deemad to hera no bearing on tba Indiaat 018~ koause 01ai.m here ie besad on en exemption from the rownue law and the bold- in that 0888 was rela tid to the payment of, and not to examptfon lng taxes. Nor 1s the puertion d voluntary inrolunterp pay: from, meat of taxea relerent 61) the aaeoa tsreting th5.B qusation. (Awtln IGlt10ne1 Benk T. rhepperd are ooneemed with illegal t82ear and Corsiomie Cotton Oil Mill8 v. Sheppard),
The foregoing ocmaiderod, it there ia is omoluded that no pro-erimttng law oonrtltutiq the olaim in the instant *am :.b )c
Ron. 040. H. f3heppatd. PICI~ 5
rslid and logal obligation of the %ete 8nd #et the mp8OifiO here rr;edr by the Loglaleture woo not uthorlaed. eppropristlon la No op%nnion
Aocordingly, you are SUvlwod thet tbla otiiae tJmt thr Coaptrollu la not au%horlrod to larua of the ola lm harela. remant in pamnt
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