Untitled Texas Attorney General Opinion

October 9, 1959

Mr. E. B. Csmiade Chief Accountant Texas State Parks Board Austin, Texas Opinion No. WW-715 Re: Whether the $180.00 per year salary increase authorized in H.B. 4, 56th Legislature, 3rd Called Session, is applicable to the park keepers of the Texas Dear Mr. Camiade: State Parks Board. You have requested an opinion on whether the $180 per year salary increase authorized by Section 42 of Arti- cle V of House Bill 4, Acts of the 56th Legislature, Third Called Session (General Appropriation Act), may be paid to the park keepers of the Texas State Parks Board. In the appropriation to the State Parks Board con- tained in House Bill 4, the Legislature has authorized the State Parks Board to pay the park keepers a salary not to exceed $2,100 per year each. In addition thereto, the Legislature, in the appropriation to the State Parks Board, has authorized the State Parks Board to furnish such park keepers with house and utilities. It is our opinion that the house and utilities constitute a perquisite of employ- ment in addition to the authorized salary. See Harris 203 S.W. 445, 448 (Tex.Clv.App.8, 73 S.W.2d 611, 613 (Tex. Civ. APP. 1934, errorKinney v. Collinsworth County 159 S.W.2d 234, 237 (Texxiv.App. 1942); 32 Words and Phrases, Permanent Edition, "Perquisite," pages 275-278s;14 Words and Phrases, Permanent Edition, "Emolument," pages 484-489. The above cited authorities distinguish a salary from an emolu- ment or perquisite of employment. The terms "emolument" and "perquisite" are more comprehensive than "salary," and in- clude, in addition to a salary, any gain, profit or compen- sation incidental to the employment over and above the regular salary.

Mr. E. B. Camiade, page 2 (ww-715)

Subdivision (a) of Section 42, Article V of the General Appropriation Act provides as follows: "In addition to the salary and wage amounts heretofore provided for in this Act, there is hereby appropriated a suffi- cient amount of money from each fund from which the respective salary or wage is payable under Article III of this Act, and a sufficient amount of money from the General Revenue Fund for salaries and wages authorized in Articles I, II, and in Article IV (except for State Aid to Public Junior Colleges) of this Act, to pay to each individual position for which the-annual salary hereinbefore authorized is $2400 or more up to $6,000, the additional sum of $180 per year." (Emphasis ours). The annual salary,(as distinguished from salary plus perquisites of employment) authorized by House Bill 4 for park keepers is less than $2,400. We therefore advise that the $180 increase authorized therein is not applicable to park keepers. SUMMARY Since the annual salary authorized to be paid park keepers of the State Parks Board is less than $2,400, Section 42, Article V, House Bill 4, Acts of the 56th Legislature, Third Called Session (General Appropriation Act), authorizing a salary increase of $180 per annum to certain employees, is not applicable to park keepers of the State Parks Board. Yours very truly, WILL WILSON Attorney General of Texas

JR:mfh Assistant

-MI-.E. B. Cmiade, Page 3 (WW-715)

APPROVED: OPINION COMMITTEE Geo. P. Blackburn, Chairman B. H. Timmins, Jr. Wallace Flnfrock Linward Shivers Joseph G. Rollins, Jr. REVIEWED FOR THE ATTORNEY GENERAL BY: W. V. Geppert