*1 HE .!~ATTORNEY GENERAL 0~ TEXAS
Dear Sir: Opinion No. O-7070
Re: Exemption and rates of tax applicable to a city in computing inheritance taxes.
We are in receipt of your letter of January 28, which requests the opinion of this Department as to the 1946, exemption and rate of tax applicable to Bay City, Texas, in computing inheritance taxes arising from a transaction with V. L. Le Tulle, deceased.
A close examination of ths inheritance tax skatutes shows that no tax is laid upon a city. A city cannot possibly come within any of the classes taxes sxcept Class E--Foreign bequest, the applicable pcrtion of which reads as follows:
"If passing to or for the use of the United States, to or for the use of any other person or religious, educational or charitable organization or institution, or to any other person, corporation or association not included in any of the classes mentioned in the preced- ing porticns of-the original Act known as Chapter 29 of the General kaws of the Second Called Session of the ~lhirty-eTghth Legislature, the tax shall be: . . *It '(Emphasis ours)
Section 4, as preceding portion of the original Act, mentions and lays an inheritance tax upon cities although subsequent legislative revisions of the inheritance tax statutes resulted in the omission of cities from any of the classes taxed.
Therefore, you are advised that since a city does not come within any of the classes taxed neither the estate of V. L. Le Tulle nor the city of Bay City, Texas, is liable for any in- heritance tax arising from the transaction about which you inquired. Yours very truly
WIE:na/pam APPROVED MAR 13 1946 ATTORNEY GENERAL OF T,EXAS
Carlos Ashley First Assistant BY Woodrow H. Edwards
Attorney General
Assistant THINS OPINION CONSIDERED ,AND APPROVED IN LIMITED CONFERENCE