By Coleman H.B. No. 2283
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the registration of and financial reporting by
1-3 charitable organizations and to the prohibition of deceptive
1-4 practices in the solicitation of contributions.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subtitle C, Title 9, Property Code, is amended by
1-7 adding Chapter 122 to read as follows:
1-8 CHAPTER 122. REGISTRATION, REPORTING AND SOLICITATION BY
1-9 CHARITABLE ORGANIZATIONS
1-10 Sec. 122.001. SCOPE OF ACT; SHORT TITLE. (a) Except as
1-11 provided by this chapter, this chapter applies to all charitable
1-12 organizations and to all persons who are fiduciaries, trustees,
1-13 directors, managers or officers for any charitable organization
1-14 created, organized, or doing business in Texas. Solicitation from
1-15 the public in Texas shall be considered doing business in Texas.
1-16 (b) This chapter may be cited as the Charities Registration
1-17 and Reporting Act.
1-18 Sec. 122.002. DEFINITIONS. In this chapter and for purposes
1-19 of this chapter only:
1-20 (1) "Charitable organization" means:
1-21 (a) an entity that is exempt or has applied for
1-22 exemption from state or local taxation as an institution of purely
1-23 public charity or from federal taxes pursuant to Section 501(c)(3)
2-1 of the Internal Revenue Code of 1986;
2-2 (b) A civic league or other organization classified by
2-3 the Internal Revenue Service under Section 501(c)(4) of the
2-4 Internal Revenue Code of 1986 if the organization solicits
2-5 contributions for charitable purposes from the public;
2-6 (c) a domestic fraternal society, order, or
2-7 association operating under the lodge system classified by the
2-8 Internal Revenue Service under Section 501(c)(10) of the Internal
2-9 Revenue Code of 1986 if the organization solicits contributions for
2-10 charitable purposes from the public;
2-11 (d) a veteran's organization classified by the
2-12 Internal Revenue Service under Section 501(c)(19) of the Internal
2-13 Revenue Code of 1986 if the organization solicits contributions for
2-14 charitable purposes from the public;
2-15 (e) any corporation organized under the Texas
2-16 Non-Profit Corporation Act (Article 1396-1.01 et seq., Vernon's
2-17 Texas Civil Statutes) for public benefit, charitable or
2-18 eleemosynary purposes and any not-for-profit foreign corporation
2-19 soliciting charitable contributions, doing business or holding
2-20 property in this state for public benefit, charitable, or
2-21 eleemosynary purposes, but not including any foreign corporation
2-22 engaged solely in the expenditure of funds in this state for
2-23 charitable or public benefit purposes;
2-24 (f) any other organization which represents itself to
2-25 be established for a charitable purpose; or
3-1 (g) any person who solicits contributions from the
3-2 public with the representation that all or part of the contribution
3-3 will be used for a charitable purpose, except any for-profit entity
3-4 which, as part of a marketing program, advertises that a portion of
3-5 the purchase price of any of its own goods or services will be
3-6 contributed to a charitable organization if the for-profit entity,
3-7 as part of the advertising or promotion discloses the following:
3-8 (i) the name of the charitable organization which will
3-9 receive contributions; and
3-10 (ii) the total amount of money or percentage of
3-11 purchase price which will be contributed;
3-12 (2) "Charitable purpose" means any charitable,
3-13 benevolent, philanthropic, patriotic, religious, social service,
3-14 welfare, educational, eleemosynary, cultural, artistic, or public
3-15 interest purpose, whether actual or purported.
3-16 (3) "Commercial solicitor", means a person who, for
3-17 compensation, solicits in this state or employs, engages or
3-18 provides, directly or indirectly, another person who is paid to
3-19 solicit in this state. "Commercial solicitor" does not include an
3-20 attorney, investment counselor or employee of a financial
3-21 institution who advises a person to make a charitable contribution,
3-22 a bona fide employee, volunteer, wholly owned subsidiary or
3-23 salaried officer of a charitable organization, an employee of a
3-24 temporary help agency who is placed with a charitable organization
3-25 or a bona fide employee of a person who employs another person to
4-1 solicit in this state. "Commercial solicitor" does not include a
4-2 person who, for compensation, plans, manages, advises, consults or
4-3 prepares material for, or with respect to, solicitation in this
4-4 state for a charitable organization, but who does not solicit, does
4-5 not employ, engage or provide any person who is paid to solicit
4-6 contributions and who does not at any time have custody or control
4-7 of contributions from a solicitation for a charitable organization
4-8 that is required to be registered under this chapter.
4-9 (4) "Contribution" means the promise or grant of any
4-10 money or property of any kind or value, including the promise to
4-11 pay, or payment for merchandise or rights of any other description
4-12 when representation is made that the whole or any part of the price
4-13 or donation will be applied to a charitable purpose.
4-14 (5) "Operating instrument" means any written
4-15 instrument that establishes or governs the operations of a
4-16 charitable organization. The term includes the original and any
4-17 amendment to:
4-18 (a) articles of incorporation and dissolution;
4-19 (b) bylaws;
4-20 (c) trust indenture or other instrument that
4-21 established a charitable organization.
4-22 (6) "Person" means an individual, partnership,
4-23 corporation, association, or other group, however organized.
4-24 (7) "Solicit" means to request, directly or
4-25 indirectly, a contribution and to state or imply that the
5-1 contribution will be used in whole or in part for a charitable
5-2 purpose or to benefit a charitable organization.
5-3 (8) "Solicitation" means the act or practice of
5-4 soliciting, whether or not the person soliciting receives any
5-5 contribution. "Solicitation" includes any of the following methods
5-6 of requesting or securing a contribution;
5-7 (a) an oral or written request;
5-8 (b) an announcement to the news media or by radio,
5-9 television, telephone, telegraph or other transmission of images or
5-10 information concerning the request for contributions by or for a
5-11 charitable organization or charitable purpose;
5-12 (c) the distribution or posting of a handbill, written
5-13 advertisement or other publication which directly or by implication
5-14 seeks contributions;
5-15 (d) the sale of, or offer or attempt to sell, a
5-16 membership or an advertisement, advertising space, book, card, tag,
5-17 coupon, device, magazine, merchandise, subscription, flower,
5-18 ticket, candy, cooky or other tangible item in connection with any
5-19 of the following:
5-20 (i) a request for financial support for a
5-21 charitable organization or charitable purpose;
5-22 (ii) the use of or reference to the name of a
5-23 charitable organization as a reason for making a purchase; or
5-24 (iii) a statement that all or a part of the
5-25 proceeds from the sale will be used for a charitable purpose or
6-1 will benefit a charitable organization.
6-2 (9) Solicitation "from the public" means a
6-3 solicitation to persons regardless of their connection to the
6-4 charitable organization. Soliciting only those persons having some
6-5 direct interest in the charitable organization such as members,
6-6 alumni, persons who have used the services of the soliciting
6-7 charitable organization or the direct beneficiaries or families of
6-8 direct beneficiaries of the soliciting charitable organization
6-9 shall not be considered solicitation from the public. Soliciting
6-10 prior donors who are not otherwise interested in the organization
6-11 as described above shall constitute a solicitation "from the
6-12 public".
6-13 (10) "Trustee" means any individual, group of
6-14 individuals, corporation, or other legal entity that holds,
6-15 manages, or administers the property or affairs of a charitable
6-16 organization.
6-17 Sec. 122.003. EXEMPTIONS. This subchapter does not apply
6-18 to:
6-19 (1) governmental entities or any corporation chartered
6-20 by the United States;
6-21 (2) churches or other religious societies which are
6-22 exempt from filing a federal informational return pursuant to
6-23 Sections 6033(a)(2)(A)(i) and (iii) and Section 6033 (a)(2)(B) of
6-24 the Internal Revenue Code of 1986 and the regulations, revenue
6-25 procedures and revenue rulings promulgated pursuant to those
7-1 sections;
7-2 (3) a charitable organization that has gross receipts
7-3 in each taxable year of less than $25,000;
7-4 Sec. 122.004. REGISTER OF CHARITABLE ORGANIZATIONS. (a)
7-5 The Attorney General shall establish and maintain a register of
7-6 charitable organizations subject to this chapter that contains the
7-7 operating instruments and annual returns filed under this chapter.
7-8 (b) All documents required to be regularly filed with the
7-9 Attorney General under this chapter shall be available to the
7-10 public for inspection and copying during regular business hours.
7-11 The Attorney General may establish and charge a reasonable fee for
7-12 providing and copying documents.
7-13 Sec. 122.005. REGISTRATION. The trustees of each charitable
7-14 organization shall register with the Attorney General in the
7-15 following manner:
7-16 (a) The trustees shall file with the Attorney General
7-17 a copy of the following documents:
7-18 (1) The current operating instruments of the
7-19 charitable organization;
7-20 (2) Internal Revenue Service Forms 1023, 1024 or other
7-21 documents and forms mailed to or filed with the Internal Revenue
7-22 Service that are in furtherance of an application for exemption
7-23 from federal taxation under Section 501(c) of the Internal Revenue
7-24 Code of 1986;
7-25 (3) each Internal Revenue Service reporting form
8-1 (including forms 990, 990PF and 990T) including all schedules and
8-2 attachments, that the charitable organization has mailed to or
8-3 filed with the Internal Revenue Service from calendar years 1990,
8-4 1991 and 1992 or from the date the charitable organization was
8-5 first required to file federal returns under the Internal Revenue
8-6 Code, whichever is later.
8-7 (4) a statement, sworn to by one or more of the
8-8 trustees, listing the documents filed with the Attorney General,
8-9 stating that the information contained in the documents is true and
8-10 correct and that the documents submitted are all of the documents
8-11 required to be filed under this statute.
8-12 (b) The trustees of a charitable organization who are unable
8-13 to produce each of the operating instruments for the charitable
8-14 organization shall file, in lieu of the instrument or instruments,
8-15 a sworn statement, signed by each trustee, setting forth the name,
8-16 estimated organizational date, and purpose of the organization, the
8-17 title, date of appointment, powers and duties of the trustees for
8-18 the charitable organization within 180 days after the creation of
8-19 the organization or September 1, 1993, whichever is later.
8-20 (c) Amendments to operating instruments that are made
8-21 subsequent to the time limits provided by this section shall be
8-22 filed by the trustees with the next annual return.
8-23 (d) TIME FOR FILING. Before beginning any solicitation from
8-24 the public and within 180 days of the latest of the following
8-25 dates:
9-1 (i) the date the charitable organization was
9-2 created or became vested or irrevocable;
9-3 (ii) the date the instrument creating the
9-4 charitable organization was admitted to probate under the Texas
9-5 Probate Code;
9-6 (iii) the date of his/her appointment as
9-7 trustee; or
9-8 (iv) September 1, 1993.
9-9 (e) CLAIMING EXEMPTION. A charitable organization that
9-10 wishes to claim an exemption as provided under Section 122.003 of
9-11 this chapter shall claim the exemption by filing a written notice
9-12 of exemption with the Attorney General setting forth the specific
9-13 basis for exemption. The written notice shall be signed and
9-14 verified. The Attorney General shall file the written notice of
9-15 exemption as submitted by each charitable organization. The
9-16 Attorney General may reject the claimed exemption only upon written
9-17 notice to the charitable organization.
9-18 Sec. 122.006. FILING OF ANNUAL RETURNS. The trustees of
9-19 each charitable organization that is required by the Internal
9-20 Revenue Code to file a federal annual information return shall mail
9-21 or deliver a copy of its federal return to the Attorney General
9-22 simultaneously with the mailing or delivery of the return to the
9-23 Internal Revenue Service. The charitable organization must submit
9-24 a complete copy of its return to the Attorney General except that
9-25 it shall not attach a list of contributors as may be required as
10-1 part of the submission to the Internal Revenue Service.
10-2 Sec. 122.007. FILING FEE FOR REGISTRATION AND ANNUAL
10-3 RETURNS. The Attorney General shall charge and collect the
10-4 following fees:
10-5 (1) For filing initial registration materials, as required
10-6 by Section 122.005:
10-7 (a) $25.00 for organizations with gross revenue of
10-8 less than $100,000 in the preceding fiscal year;
10-9 (b) $50.00 for organizations with gross revenue of
10-10 $100,000.00 or more in the preceding fiscal year;
10-11 (2) For filing subsequent annual returns and amendments to
10-12 registration documents, as required by Sections 122.005(d) and
10-13 122.006, $25.00.
10-14 (3) The Attorney General shall not accept for filing any
10-15 documents not accompanied by the appropriate filing fee.
10-16 Sec. 122.008. DISSOLUTION OF A CHARITABLE ORGANIZATION. The
10-17 trustees of a charitable organization required to register under
10-18 this act shall file a copy of the articles of dissolution or other
10-19 document evidencing dissolution of the charitable organization at
10-20 the time of their filing with the Secretary of State or within 180
10-21 days of the document's execution. There shall be no filing fee for
10-22 dissolution documents.
10-23 Sec. 122.009 COMPLIANCE REQUIRED BEFORE CONDUCTING PUBLIC
10-24 SOLICITATION. No charitable organization subject to this act may
10-25 solicit contributions from the public until it has filed the
11-1 documents required by Section 122.005 and complied with the
11-2 requirements of Sections 122.006 and 122.007.
11-3 Sec. 122.010. NOTIFICATION OF NONCOMPLIANCE. The trustees
11-4 of any charitable organization which is not in compliance with the
11-5 provisions of this chapter shall be notified, by the Attorney
11-6 General by first class mail at the organization's last reported
11-7 address, of the noncompliance. Noncompliance shall include failure
11-8 to file any documents required by this chapter, the filing of
11-9 incomplete documents or the filing of documents containing false,
11-10 misleading or deceptive information.
11-11 Sec. 122.011. CONTINUED NONCOMPLIANCE (a) After the
11-12 expiration of thirty (30) days after the date on which the notice
11-13 is mailed to a charitable organization and on the continued
11-14 noncompliance of the charitable organization the failure to comply
11-15 shall constitute a violation of this statute and:
11-16 (1) a breach of fiduciary duty by the trustees in any
11-17 action brought by the Attorney General; and
11-18 (2) a violation which subjects the charitable
11-19 organization to loss of state tax exemptions from state franchise,
11-20 sales, and property taxes in accordance with Sections 11.29,
11-21 151.310 and 171.084, Tax Code.
11-22 (3) a violation which subjects the charitable
11-23 organization to action by the Attorney General pursuant to Section
11-24 122.022 of this Act.
11-25 Sec. 122.012. FALSE, MISLEADING, OR DECEPTIVE ACTS IN
12-1 SOLICITATION PROHIBITED AND REMEDIES PROVIDED. (a) False,
12-2 misleading, or deceptive acts or practices in the conduct of any
12-3 solicitation by or on behalf of any charitable organization,
12-4 whether or not the organization is required to be registered under
12-5 this Chapter, are hereby declared unlawful and are subject to
12-6 public or private action as provided by the Texas Deceptive Trade
12-7 Practices-Consumer Protection Act, Section 17.41 et seq., Business
12-8 and Commerce Code."
12-9 (b) False, misleading, or deceptive acts or practices
12-10 include, but are not limited to, the following acts:
12-11 (1) any act specifically enumerated in a subdivision
12-12 of Subsection (b) of Section 17.46 of the Texas Deceptive Trade
12-13 Practices-Consumer Protection Act;
12-14 (2) causing confusion or misunderstanding as to the
12-15 sponsorship, approval or certification of any solicitation,
12-16 including mentioning the name of a charitable organization as a
12-17 beneficiary of the solicitation unless that organization has agreed
12-18 in writing to accept benefits of the solicitation.
12-19 (3) causing confusion or misunderstanding as to the
12-20 identity of the individual, entity or charitable organization
12-21 conducting the solicitation;
12-22 (4) Falsely representing or implying that the
12-23 solicitor is a volunteer;
12-24 (5) misrepresenting the purposes for which
12-25 contributions will be used;
13-1 (6) Soliciting for a renewal, annual dues, annual
13-2 contribution or otherwise implying that the consumer or prospective
13-3 donor has previously made a contribution to the charitable
13-4 organization unless that is the case;
13-5 (7) Sending a solicitation which is or appears to be
13-6 an invoice or bill unless the consumer or prospective donor has
13-7 specifically agreed to make a contribution;
13-8 (8) Exploiting or using the fact of filing with the
13-9 Attorney General in such a manner as to lead any person to believe
13-10 that the filing in any manner constitutes an endorsement or
13-11 approval by the state.
13-12 (c) Filing incomplete, false or misleading information in
13-13 any document required to be filed with the Attorney General under
13-14 this section is unlawful and is subject to action by the Attorney
13-15 General as provided in Section 122.014.
13-16 Sec. 122.013. AUDIT POWERS OF THE ATTORNEY GENERAL. (a)
13-17 All books and records of a charitable organization shall be made
13-18 available to the Attorney General upon written request by the
13-19 Attorney General.
13-20 (b) A charitable organization shall make available the
13-21 information requested by the Attorney General at the organization's
13-22 principal place of business or as otherwise agreed by the parties
13-23 within ten (10) working days of the date of the Attorney General's
13-24 request.
13-25 (c) This section is in addition to and does not limit any
14-1 other common law or statutory audit or investigative authority of
14-2 the Attorney General.
14-3 Sec. 122.014. REMEDIES. (a) The Attorney General may
14-4 institute an action for failure to comply with any provision of
14-5 this statute, seeking injunctive relief to restrain the person from
14-6 continuing the violation or violations and for civil penalties not
14-7 less than $1,000 and not more than $25,000 per violation.
14-8 (b) The remedies authorized by this chapter are not
14-9 exclusive, but are in addition to any other procedure or remedies
14-10 provided for by any other common or statutory law. Action by the
14-11 Attorney General or other governmental entities against charitable
14-12 organizations under such other law and principles does not require
14-13 prior notification as set forth in 122.008 of this Chapter.
14-14 (c) In any proceeding brought by the Attorney General under
14-15 this chapter, the Attorney General may recover civil penalties and
14-16 the reasonable expenses incurred in bringing the suit, including
14-17 court costs, investigative costs, witness fees, deposition costs
14-18 and reasonable attorney's fees.
14-19 Sec. 122.015. VENUE. In any proceeding under this chapter,
14-20 venue shall be in a court of competent jurisdiction in Travis
14-21 County, in the county in which the charitable organization is
14-22 located or in the county in which solicitation occurred.
14-23 Sec. 122.016. RULES. The Attorney General may prescribe any
14-24 rules, procedures and forms necessary for the proper administration
14-25 of this chapter.
15-1 Sec. 122.017. CONTRARY PROVISIONS INVALID. This chapter
15-2 applies without regard to contrary provisions in any operating
15-3 instrument or contract.
15-4 Sec. 122.018. SEVERABILITY. If any provision of this
15-5 chapter is or becomes invalid, illegal or unenforceable in any
15-6 respect, the remaining provisions hereof shall not be in any way
15-7 affected or impaired thereby.
15-8 SECTION 2. Section 151.310, Tax Code, is amended by amending
15-9 Subsection (a) and by adding Subsection (e) to read as follows:
15-10 (a) Except as provided by Subsection (e) of this section, a
15-11 (A) taxable item sold, leased, or rented to, or stored, used, or
15-12 consumed by, any of the following organizations is exempted from
15-13 the taxes imposed by this chapter:
15-14 (1) an organization created for religious,
15-15 educational, or charitable purposes if no part of the net earnings
15-16 of the organization benefits a private shareholder or individual
15-17 and the items purchased are related to the purpose of the
15-18 organization;
15-19 (2) an organization qualifying for an exemption from
15-20 federal income taxes under Section 501(c)(3), (4), (8), (10), or
15-21 (19), Internal Revenue code, if the item sold, leased, rented,
15-22 stored, used, or consumed relates to the purpose of the exempted
15-23 organization and the item is not used for the personal benefit of a
15-24 private stockholder or individual;
15-25 (3) a nonprofit organization engaged exclusively in
16-1 providing athletic competition among persons under 19 years old if
16-2 no financial benefit goes to an individual or shareholder;
16-3 (4) a company, department, or association organized
16-4 for the purpose of answering fire alarms and extinguishing fires,
16-5 and providing emergency medical services, the members of which
16-6 receive no compensation or only nominal compensation for their
16-7 services rendered, if the taxable item is used exclusively by the
16-8 company, department, or association; or
16-9 (5) a chamber of commerce or a convention and tourist
16-10 promotional agency representing at least one Texas city or county
16-11 if the chamber of commerce or the agency is not organized for
16-12 profit and no part of its net earnings inures to a private
16-13 shareholder or other individual.
16-14 (e) The Attorney General shall periodically certify to the
16-15 Comptroller of Public Accounts the name of each charitable
16-16 organization that has failed to file an annual report, to pay a
16-17 registration fee, or to perform an act required under the Charities
16-18 Registration Reporting Act (Chapter 122, Property Code).
16-19 Certification of a charitable organization under this subsection
16-20 may not be made before the 30th day after the date on which the
16-21 Attorney General notifies the charitable organization of the
16-22 noncompliance under Section 122.010, Property Code, and then only
16-23 if the charitable organization has continued to fail to comply. An
16-24 exemption from taxes granted under Subsection (a) of this section
16-25 shall be revoked or denied to any charitable organization for which
17-1 certification has been given under this subsection. The
17-2 comptroller may revoke or deny an exemption to any charitable
17-3 organization that has failed to comply with this act regardless of
17-4 certification from the Attorney General, provided that thirty (30)
17-5 days prior to such denial or revocation the Comptroller has
17-6 notified the charitable organization of noncompliance and the
17-7 organization has continued to fail to comply. An exemption that
17-8 has been revoked or denied may be reinstated on certification by
17-9 the Attorney General to the Comptroller that the charitable
17-10 organization has complied with the requirements of the Charities
17-11 Registration and Reporting Act (Chapter 122, Property Code).
17-12 However, the charitable organization must pay any taxes assessed in
17-13 any year during which its exemption was revoked under this section.
17-14 The Comptroller may prescribe any rules necessary to effectuate the
17-15 purposes of this subsection.
17-16 SECTION 3. Section 171.063(B), Tax Code, is amended to read
17-17 as follows:
17-18 (b) A corporation is entitled to an exemption under this
17-19 section based on the corporation's exemption from the federal
17-20 income tax if the corporation files with the comptroller:
17-21 (1) evidence establishing the corporation's federal
17-22 income tax exemption; and
17-23 (2) for a nonprofit corporation exempted under Section
17-24 501(c)(3), (c)(4), (c)(10) or (c)(19) Internal Revenue Code of
17-25 1986, evidence that the corporation has complied with the Charities
18-1 Registration and Reporting Act (Chapter 122, Property Code).
18-2 SECTION 4. Subchapter B, Chapter 171, Tax Code, is amended
18-3 by adding Section 171.063(h) to read as follows:
18-4 Sec. 171.063(h). CHARITABLE CORPORATIONS; LOSS OF EXEMPTION
18-5 ON CERTIFICATION OF NONCOMPLIANCE BY THE ATTORNEY GENERAL.
18-6 (1) The Attorney General shall periodically certify to the
18-7 Comptroller the name of each charitable corporation that has failed
18-8 to file an annual return, to pay a registration fee, or to perform
18-9 an act required under the Charities Registration and Reporting Act
18-10 (Chapter 122 Property code). Certification of a charitable
18-11 organization under this subsection may not be made before the 30th
18-12 day after the date on which the Attorney General notifies the
18-13 charitable corporation of the noncompliance under Section 122.010,
18-14 Property Code and then only if the charitable organization has
18-15 continued to fail to comply.
18-16 (2) An exemption from franchise taxes granted under
18-17 this subchapter shall be revoked or denied to any charitable
18-18 corporation that has been certified by the Attorney General under
18-19 Subsection (a) of this section. The Comptroller may revoke or deny
18-20 an exemption to any charitable corporation that has failed to
18-21 comply with this act regardless of certification from the Attorney
18-22 General, provided that thirty (30) days prior to such denial or
18-23 revocation the Comptroller has notified the corporation of
18-24 noncompliance and the organization has continued to fail to comply.
18-25 (3) An exemption that has been revoked or denied under
19-1 this section may be reinstated on certification by the Attorney
19-2 General that the charitable corporation has complied with the
19-3 requirements of the Charities Registration and Reporting Act
19-4 (Chapter 122, Property Code). However, the charitable corporation
19-5 must pay the franchise tax assessed in accordance with Section
19-6 171.001 of this code for any year during which its exemption was
19-7 revoked under this section.
19-8 (4) The Comptroller may prescribe any rules necessary
19-9 to effectuate the purposes of this section.
19-10 SECTION 5. This Act takes effect September 1, 1993.
19-11 SECTION 6. The importance of this legislation and the
19-12 crowded condition of the calendars in both houses create an
19-13 emergency and an imperative public necessity that the
19-14 constitutional rule requiring bills to be read on three several
19-15 days in each house be suspended, and this rule is hereby suspended.