Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS i AUSTIN OROVER SELLERS mToRNEr GENERIL
I
Honorable Leonard Carlton, ComzIsaIoner
Bureau or Labor Statiatios
Austin 11, Te xa a
Dear Sir: ror Your reoent request
mnt has been reoelved and reads
"I would like your
seed 011 Ml11 Boilers.
would these boiler8 be o
0 lnrlts to Tour e 62210, Velnon'a Annotated Civil ioh raatla, in part, as follow8:
d a aeertlfioata of oper- ereinafter prorided~for, rovialons pbrtlnent to our Inquiry appear Bollare used exoluelrely ror agrioulturs purposes
Y3ubseo. 6. Boilers used for cotton gin~.~ To ooma under the exemption provided In Subseotion 4, the Cotton Seed Oil Ml1 Boiler rmst be used exolusivslj for purposes." “AgriCult~o~ is defined In the oaae *agriculture of Gordon vs. Buster, 257 3. 1%. 220, 113 Tex. %32, In the iol- lowing lanpuage:
Honorable Leonard Carlton - page 2
mqA$Tioultureq, Is ti.a art or aolenoe of oultlvating the ,?round, lnoludlng harvesting the crops and rearing and management of live ntock; husbandry; farming; In a broader ambe, the fmlence and art of the produotlon or planta amI animals userul to min.”
In the light of the above deflnltlon, it la our opinion that a boiler used ln oonneotlon with a ootton seed 011 mill is not exempt under the etatute as one Weed ercluslvely ror agrl- It la claar to us that a ootton seed 011 oulture purposea.” In a manuraoturlnE, prooess, IILIU 1s engaged
For additional authorities 6ee Keeeeny VI. Beaeman, 169 Md. 582, 102 A. 666; ?Wndell vi Swedlund, 59 Idrr 29, 80 P. 2d 13.
Our views on the quelrtion are rtrengtheneb by the Legielature'a lnoluslon in the statute, a speoltlo emmptlon in ravor or ootton gin boilers. If ootton eeed otlaill boilers were within the purview 0r the exemption in ravor of boilers ured for Waq$loulture purposeen, certsiuly [4] cotton gin boiler would also be lnoluded and there would have been no reason or neoeesity for the speoifio exemption for gln8.
It is therrf'ore our oonolwion that neither under the ooznxon deflnltlon and understanding of the term “agri.Oul.- ture purposesn or under the speoiilo intent evidenced by the Iaplsletuse in the enaotment of this statute doe8 the cotton seed oil till boiler fall within the exemption inquired about.
Ywrs very truly 4 Benjamin ?:oodall Assistant I