Case Information
*1 ORUS c. UAm II-- OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUsnN
No. e-1435
.\uthorItg or ‘eoretery or state rmploy two auditors working at the z~ time and pay 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 this department upon the follOwing qUe8tIoiUl
Under the Item appearing In the Depart- Bill, Eeorotarg 0r %tetb* a msntti*Ap*roprIation 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 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, for work a0m large- :.u3g he be paid salary ly efter hours, if he works leez then eight hours por say? you are aaesd
In response to your rirst question, 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 .,, $5,0S0.00.W
This 8pproprletion, In our opinion ,may if necessary be retorted to for the emplo~mant and ooapensetlon of additional
. . with r8~fix-d to your obaanstlon tht no 8&iry la b0 pold auditor, your 8ttoatioa 18 dirooto4 Ma the raot by ~JM prwi~lons or the rldar thr, Bill, ha my not ba paid a ‘icpertrx~atal Approprlatloa sslar la l WOSS or tbst prwlded fae rrrglopron pcriaar- lne &I lar aervloen far whao rrpaelflo ralrry provltd~ has boan aads. ~~eolrlo prwlrloa ha8 beea mada for two auditors of rranohiea tax reports la your hpproslrtion, et 8n anauol of 82,400.OO per fee, ralmry whlo f; thq Sepsrtaentel Appro rlatlon Ml1 rquIro+ be dlridod into twolm equal P natallmnts on a monthly bseir. Thorr- tax cludltor oaamt bo pld for*, your sc~aoncl franchlmi e salary ia em088 af 3200.00 par acmth.
%th rofcrcurco to yvur ~~coond qucatlon, your rttentlaa la dlreoted to tho following yrwiaIons at the ~prtmntal ;,.ypriotlon Bill, sppeerlrrg in tkct rldrr at the rnd of tb
wfri0~ hours or Ctute Lqnwtrmnt0. m00pb- lry; heratrom -"umkys and 3x&e le@l holiaaya, oifloo hours or ftata ok611 be rrQn as~srtnantr, 8 o’oloak A&. to 5 o'olack !'.I&, with a hair 0rr et noon; prwlcea however, t!i8t all dspmt,.
acnta oh&l to allows a to oloae et & o~olool: 1.& oo I'oturdayaj end provfdod further that head or eny arpm.nmt ahnU k~ authcelrred cxoum a pt~rt Or thhs 8~@8of~@a Of 6UOh dqMi&Wfit at noon on :8ttW&lfs, Pad thnt suoh mmadf after- noon rhnll aot ba oonetrua4 to bo l far Jg*(lf th8
twal*o 6th~~ r8cetIon rmvlded *relary f"aysienta. No aalrry whloh aa rpproprletion is ma0 hereln hall be peld any peroon unlsas euoh Fraoa aetuell diaoharms it oLxI~Jicd dutloe. i&a acmth the hoe of seoh t0 pa$~Oii fCW hi8 toportnant ehsll ettn aI a0p8rtncfit fm eiriaavlt, uackr oath, etrtlngj that FCITEOM llated in reIO payroll otuelly 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) quol eor,thly Inctallm8nt0, unlcas OthelWISO prwidod harela.m Vorter8. la opmlfloally prwlded that a6 prodad la
all epproprlatlontt tm pmtsm $if tzt,are n&d8 nith the diatlnot uda-standlr&$ * ,kr u#,? AC .hr 1 a..< s,r...r- .I.,.. ..r *3 fi0a.T~:. hxlQhaBp, ran 3
salt3 porters are' to ';o uuccr tic dlrcet upas- tlaion or the 4ta te %ard oi Control, irrcapoo- tlra of i8ot that the ;tsn, ootsrl WI@* prhtiw0 00~01 paw0 $12 tz 8 Aot rco eey be oerrled ata lterzs unCer bho rpproprlatlona of tho ovloua dopartcrsntrr.’ lt is to be noted that 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 t 0oEpcR0t1t;on ror ncrvlars k lu prorldrd upoa a 6sll.y or hourlf breL8, but upoa 8 mthly bsaia, end that no autho2,ty is &on for the mk* of a ?m#OUlar rslary for tho romue any dOau0tiom fl’0B o&ewhtea~lyea rcrk c oortala nmbtr Oz houss gwr wthrr to be oboaved, ir. thin oonwot,on,
thui tho 4sg&rctmt hcod ln not required stteah 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 $0 under oath ttct the pcraoaa Urtad 11: the pn,woll orrti?
aotuel y performo4 t&o tlutlstinr uhlob they were baiw paid. f
It le,hwovrr, to be aotod that them la an rxprom lCS~i3ifbt;:VO umndste t!Wt th* *departamtn ohsI uat7taln hour0 rron OlF~t 0’0100k A&. to flvo O’Olouk ?.I!.* ml00 ;~ith MO hour off at ~,ocn.
Sn :ho opinion Or thlo aapartment, it mm not intend- 04 by tha Logislrturc thut 011 urgl.oJ'tm d all. Stat@ Dqmrtnonts should work froc cl&t o'oZock ~l.r:, to five o’ol.ook 2’ .U., with one hour orr ut ~0011~ to requlr* thct the ~raployeeo 0i csgartntm we 6np Opcr0iri0 *co uarrd, lr tivan nwh intom auaber Of tiOUt0~ The 10 pretatlon, Woull IleQOnbar plaoo a aaxlaua ~18 MU ar Tli alnlmm upon the nunbr of Ylc um which eBployaes of fJt0te Dqarttsntu woulb bo raqutrcd to work, uo that, b mob Copnrtnont heed would be dopr vod of intcrpretotlon, 3 tba euthorlty to roqulro ocrtaln wplo *es to nark after hours in the event of preaafn& neoesd g. et
?he le~i8lr:tive intent, cco1z5 cppwal;t, ma to N- qulra a11 Sata dopaxWent8, UP ouh, rem&n open rrt22 0lght o~~roalc k.v. to five 0~0100k v.u., ~4th t!m axaeptlonr3 thtreln ~roVlCCd, hKt laeoo to ww 0;ruoutlre dil&OretiOll of the ticpmtrJunt bsnd the purely obhliatra- tlvc dot&l uf dctcrrAnIl4': wtrct lmurs of work tiouft! b wqulrod Of pCtiOUbW fS@0$%JO5 ~rfOtin& tJCPViOOS iOr t?-N. d*paTtx?ant . It CCOM tbt tho Ls&Qatara 014 not oonoern itRa?i w?tfi the n!sbar Of hours a ettenpt 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,, *4 - , doe Sor whloh **he orlployro 16 blng paid.”
In the wee of 6 portor, It lb aanifeotl$ 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 for luaah for the type or work hu ie roquird to do or neoeeeft, aunt k don. Sor the aoct pert dthltv barox. It h66 ohasd ior the day.
the depertaent ha6 dprd biter To ;urnlt require euch wmkto,bo Cow during off100 hairs would be, la aoct oame i&par t.!a luflolena~ or tha poroomJl and pruve!lt, &a nom oxtsnt at lolrsti th43 tirrhbat tuaotloallyr of thm doQwtmant*
It le the duty o? tha dcpartaaat heed, therafao ae thet the p4rtloular oap~oyoe aotually perrorm the butler for rtlloh he is king pala aad, thaafore, to ei+s that b pw&t;;Aho tine tJme dutlos neoeaesry properly .IC The rim that mwh oa&.oyoo shall be&n wm r ent the &a that he ehell quit work, mm3 Uhmthtr dutlas other thaa thsa ror w%loh ha in belag peld shell ba w to be dealt vdth fored by euoh omployoo are 611 netfore b dopertmoat head fn oxerolee d his odalalatrotlte d I eorrstioa, lo euoh mmnt?r am wlll embl@ hi6 Qepartaont runoti0n nosit fri0i6ntly. to ,Wre, 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
