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... AUSTIN 11, TEX AS October 16, 1951 Hon. Robert S. Calvert Comptroller of Public Accounts Austin... Concurrent Resolution 38, Acts 52nd Legislature, 1951, to the purchase of these devices, rather than... equipment, except under certain conditions. Att'y Gen. Op. V-1269 (1951). The Texas Employment Commission... does not fall within any of these exceptions. The resolution was signed by the Governor on May 10, 1951... were ordered on June 29, 1951, and, if classed as "air conditioning units," they are subject