The opinion
September 13, 1963
Mr. Coke R. Stevenson, Jr. Opinion No. C- 142
Administrator
Texas Liquor Control Board Re: Whether under the current
Austin, Texas appropriations bill the
LIquorControl Board is
authorized to construct
two collection booths in
the City of El Paso, one
at the Ysleta Port of En--,
try, the other at the Cor-
Dear Mr. Stevenson: dova Port of Entry.
The question posed by your letter of September 6, 1963,
ia as follows:
"Under the terms of the above s,tated.
appropriation Is the Texas Liquor Control
Board authorized to expend a portion of ,the
money appropriated for the construction of
two collection booths In the City of El Paso,
one at the Ysleta Port of Entry, the other
at the Cordova Port of Entry?"
The situation as outlined In your letter is:
"Within the City of El Paso there are
three ,Portaof Entry from Mexico. These are
the Santa Fe Street Port of Entry, the Ysleta
Port of Entry and the Cordova Port of Entry.
At each such Port of Entry the Texas Liquor
Control Board maintains a collection station
for the purpose of collecting the State Tax
on alcoholic beverages Imported from Mexico.
For the protection of personnel and equipment
the Texas Liquor Control Board has in the past
used United States Government facilities at
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Mr. Coke R. Stevenson, Jr., page 2 (C- 142 )
the Ysleta Port of Entry and has used a house-
trailer furnished by the County of El Paso at
the Cordova Port of Entry. Now these facilities
are not available; thus the Texas Liquor Control
Board must provide Its own collection booths to
protect personnel, stamps; collections and equlp-
ment from the elements. . . .
"During the biennium starting September 1,
1961, and ending August 31, 1963, the Texas
Liquor Control Board did not expend any money
for construction of any collection station at
any Port of Entry at El Paso, . . .
"The Texas Liquor Control Board desires
to expend a portion of the appropriation for
construction of two temporary type collection
booths, one at the Yaleta Port of Entry, the
other at the Cordova Port of Entry. Each such
collection booth Is estimated to cost approxi-
mately $600 and will have skids on the bottom
so that it may be moved. . . ."
The appropriation In Senate Bill No. 1, First
Called Session, 57th Legislature, 1961, reads aa follows:
"For the construction of revenue col-
lection station at International Port of Entry
at El Paso, For the Years Ending August 31,
;z,“L;, $5i$;fi,Aipast 31, 1963-- U.B. ( unex-
.
The appropriation in House Bill No. 86, 58th Legis-
lature, 1963, reads as follows:
"Any unobligated balance as of August
31, 1963, In the item of appropriation 'for
the construction of revenue collection station
at International Port of Entry at El Paso'
(item 12) by S.B. No. 1, Acts, 1961, 57th
Legislature, First Called Session, Is hereby
reappropriated for the identical purpose for
the biennium starting for September 1, 1963."
Article 10 of Vernon's Civil Statutes, provides
In part:
"The following rules shall govern In the
construction of all civil statutory enactments:
_-
Mr. Coke R. Stevenson, Jr., page 3 (C- 142 )
. . .
4. The singular and plural number shall
each Include the other, unless otherwise ex-
pressly provided."
In view of the above statutory rule of construction
and the language In the appropriation bill, as set out above,
it Is the opinion of this office, that the Legislature intended
the term "International Port of Entry at El Paso" to encompass
the three actual Ports of Entry in that city. It follows,
therefore, that the sum appropriated to the Texas Liquor Con-
trol Board by the Legislature was Intended for the construction
of a revenue collection station or stations at the Ysleta,
Sante Fe Street, or Cordova Port of Entry. When the approp-
riation was made in 1961 and again when it was renewed In
1963, the Legislature must have foreseen that the Ysleta
and Cordova facilities would soon be unavailable to the Texas
Liquor Control Board and Intended the appropriation to defray
the costs of the new stations.
SUMMARY
Under the 1963 appropriations bill, the
Liquor Control Board Is authorized to construct
two collection booths in the City of El Paso,
one at the Ysleta Port of Entry and one at the
Cordova Port of Entry.
Yours very truly,
WAGGONER CARR
Attorney General
ByYh yY-+=
JGN:mkh Jack G. Norwood
Assistant
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman
Linward Shivers
Bradv Coleman
Ben harrison
Pat Bailey
APPROVED FOR THE ATTORNEY GENERAL
BY: Stanton Stone
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