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1940 Book 6 Texas Attorney General Reports and Opinions 1 (1940)

handle is hein.sag/sagtx0172 and id is 1 raw text is: TntAnoMnxv GENERAIL NW or TEXAS GERAl C. MANN Aus)rN it. ITmsAs Honorable George H. Sheppard Comptroller of Public Accounts Austin, Texas Dear Sir: Opinion No. 0-2747 Re: Claim of Pan American Cattle Com- pany on alleged overpayment of franchise tax. We acknowledge receipt of your letter of September 15, 1940, in which you request that we examine the attached claim of the Pan American Cattle Company in the amount of $13.20. Information made available to us indicates that this claim is based upon an alleged overpayment of franchise taxes growing out of a franchise tax report filed by a corporation with the Secretary of State in the early part of 1932. A warrant in the amount of $13.20 was issued June 16, 1933, pursuant to appropriation made by House Bill No. 919, 43rd Legislature, Regular Session. This warrant was cancelled by your office on September 12, 1935. The franchise report upon which this claim is based was prepared and filed by the corporation now claiming the right to a refund in the amount of $13.20. There was no pro- test in payment and no effort appeared to have been made on the part of the Secretary of State to demand or enforce pay- ment of any particular sum. We think it clear that the Pan American Cattle Company is in this instance a volunteer tax- payer, a taxpayer who has voluntarily made an overpayment has no legal claim against the State. An appropriation which in not supported by legal claim is void and unconstitutional in that it violates Article 3, paragraph 44, of the Consti- tution of Texas which prohibits appropriation based on claims not provided for by pre-existing law. See Corsicana Cotton Mills, Inc. v. Sheppard, Comptroller, et al, 71 S.W. (2d) 247. It is the opinion of this office that the Pan Amer- ican Cattle Company has no legal claim against the State and the claim submitted to us for examination is therefore dis- approved.

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