Texas Attorney General Opinion: M-472 Page: 4 of 6
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Hon. Hollis D. Garmon, page 4 (M-472)
"(W)here irreconcilably conflicting acts are
passed at the same time, or where parts or sections
of the same act are in irreconcilable conflict, the
act or provision later in position prevails as the
latest expression of the legislative will, and re-
peals the other in so far as there is irreconcil-
able conflict." 53 Tex.Jur.2d 150, Statutes, Sec.
In discussing the law of implied repeal, the Supreme
Court of Texas, in State v. Easley, 404 S.W.2d 296 (Tex.Sup.
1966), recently stated at page 300 that:
"The rule of law applicable is stated in the
case of Commercial Credit Co., Inc. v. American
Mfg. Co. et al. (Tex.Civ.App., 1941), 155 S.W.2d
834, 839, writ refused, as follows:
"'We are not unaware of the general rule of
law in this State which holds that repeals by im-
plication are not favored. But as early as Rogers
v. Watrous, 8 Tex. 62, 58 Am.Dec. 100, and by
numerous cases on down to recent dates, it was
announced that subsequent statutes revising the
subject matter of former ones, and evidently in-
tended as a substitute for them, although con-
taining no express words to that effect, must
operate to repeal those going before. This rule
was followed by the Commission of Appeals in
First Nat. Bank v. Lee County Cotton Oil Co.,
274 S.W. 127, where the authorities are collated
over a period of seventy-five years. See also
Meek v. Wheeler County, 135 Tex. 454, 125 S.W.2d
331, approved by the Supreme Court, 135 Tex. 454,
144 S.W.2d 885.' See also Gaddis v. Terrell, Land
Commissioner, 101 Tex. 574, 110 S.W. 429 (1908)."
In view of the foregoing authorities, it will be seen
that in case of repugnancy between two provisions of a statute,
whether or not the earlier of the provisions has been expressly
repealed, the more recent provision of the statute must be
given effect as being the true intendment of the Legislature.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: M-472, text, 1969; (texashistory.unt.edu/ark:/67531/metapth269696/m1/4/: accessed February 22, 2019), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.