Case Information
*1 2i35 OFFICE OF niE ATTORNEY GENERAL OF TEXAS AUSTIN
G-C.- --
At the PlTrt Qal1.b surion or tam art t*plrlatuzr, au paip 89 as t&o 4iots tbtmof, th8 ‘4eiraasum uhqft8r 8stabllahd thou&D, ftrpur XnteruatLooalsohalarrhl99ki6,* *2 and provided that it should bo dnrtnlstered by tla !mrd oi Rogeak of the Uoivwalty of Texas.
The hot ot the &gi~U~ture aotobllrkling the *E. D. Forem Intoraatlonal WhOlar8hl9 9~6" pxmvl4rd tbt Zurdqrhould be us& ior the pur$xs60 of p r ovldbg l Mmlur- ehl 8 in t&s Udnraity of Toxam to fbtudfants mm-~ the lb- pub lo la Ybxloo; an4 pmvlding eaholsrohl ln the Sationul P UrrLvsrBlty of x4Jxloo to 6tuis~t8 oi tbr) al velY3ity ot TextM. r The property ~oonYsyod by ml4 Goorze 13e?:c:s is now
xmitd by the Bond of Begmto for #cake owpiwr~, rtn4 the revenue thererrom la plnccld to the czodIt of tho ‘9. D. Pqr- DDE Iatoraatloaa1 3oholarhl9 Fund."
The property eoavryed by Silk. Ho$& ~6 .fndmpeadent Hx4outor or tile a5t6te of VI. 0. Bog& 4dQSO86b~ et al, aon- sirts of real art@e, mlueral rights, oil royaltiles, bends rotss, ahtuws of .*ok and other property whisk wfstitutad the residue of thiiG+mtnta of a. C. 80%~ deabd664.
deawwbd, provide4 that "The i306x-d of Bemntr of the %lvcrtslty.cC Tesa8, 60 that eaid Xioard of liezrbnto wiy dnoto uU aa ~uob OS it a8 mey be aeoassarg to the eodownent, establi8hment aod maintonwoe of a lrotuti fund +a4 to aeoura the aezvlocrr of man of prove4 lam&Slag to QolAvtr ormme~ orrandwn luoturor on tit* WltotJl, lltsntulw, art ud mob1 and political rx9orieoos af m&lad. The oontrolllng pawpoti at thl8 fouadatlon 'should k to lwburu ur.~ppo*ualty to thu U~vorsltg and the aoopla OS Terar for knowing what the real aonlcvermnt# aad at expwleaoe or isan- klod huve beea* To thfl". cm4 laotuxon m- talrud by oold foua4atioa 4, ln the dlrore- tioa OS ths aut&orlt~lew of t&e Unlvorslt , end IN inmao of the foundation may jmr t Jili deliver their rempaotlve 8ddrsseci8 on imica- tion at any eduoatloaal institution publto library, towi h&L, puta art lnrrtituto, pub110 audltarlum, sto within the state Twaa 9rovldod aa ad&ion bo ohan@. I sa9eolkt *3 nquqat that, at lu¶8t dutiag the ftrfit three to five year8 of this ioundation mrk t8n by ret4nad ettatloon and a0 ha818 be f p' 180tuxor8 of aat aaal abll ty and raputa-
tlon to the oalu8~aad ao*io8 oi eduoation mid duty aad obllgotQp of our mmmon- wealth aa& all lte dlvl8l@ns, to eetgbll8h, equl ar!a .mt ofi.: a00 ,ygWf 1s not Far l XQO leaoe; a ,I nao& ~~~~Cduo&nal faolll- P gP d
ties in keepinedith t&8 dignity and ssplra- ti0ti 0r WT gr86t Sttit8,*
Shea the Coa8tltotlon oi TBXM YBI) adopted, the 918 at the State provided for the eetubllalxuut of tlm r nl.rmrlty or Tem8 b$ the 8wloptl~ 01 Artlcly VII, ss6tlon 10 theraoi.
2ho Oonstltutioa al80 provides POT the establi8h- a ant a ad mulate.naao~ of y5tUn ot Srba ;abUo a0~001a tha adoptlon of Artlo vat, S3eotlon &, rti rue% t.hs phrase *a geawai 4lffoniaa of kn~wl8U~e ba1n.g earont ial the pxq88nartion of tho Ubortieo 8~6 right61 ot tb p80plo,* ,~obp ~~oogni~lag that th8 eduoetfoa or th8 aa88e8 UM r~~.iUotloa ot the 8tut8 govera58at. tiithln ala8 yo8n Uft8T tih8 PaOptiOn Of th8 oOLU&itutiOA, tb sUpT6X8 fhdi eduoatlon w,&s a gOvem&antti rupotioa in rooogalaod thut the Busa of Cas&mo 118 Vro~inr Aosbs§q, 64 mr. (iTSI
The Unlver8lty of Tens ir * departmat oi the atate Spmrmmnt onat& for~th6 purpose of oduoatloa.
8am~ PO. tsami 40 61. w. (ah) 81, -4 uklahoaa A. e ii.
Colleg6 vs. I&*; UZ Pm, 91Ll. Aad In ease gf mhran rr..Cuvuaau&;85tI 8. f. "BI, Chlet Jlzstloa Jon88 sol~t
"The Btato Ihlvrrrrlty 'ia a pub110 in#tl- tutlan authorls8il b{ tha ColPstltutlon OS t& stete or T8xM. . .
Th8 UaWmlty ert Tsur we8 mtabllah.4 by elm Aot OS DiSl (Oh. 7s. Aat@, R8&dax ~raeioa, L7th teedrle- tuxo), sad 1s under the ooatml OS Bourd of Bomnw by ana raid bard a8riv08 al.1 0r it8 M &at OP tb hdfi8btur8, pou8r8 and dutkr rraa or Taxam. Arti Ls&laturo Irr tb o8%8bnta6 krre OS Daitmuth Ooll8go VO.
itfii~% waa hsM that, muoh orlloa%uueN 8tate ofit aaxae Xi that aa68,.Qhll)f Justlor Xaawhnll wd tho foLlou- w3 rpogua&QJs(
Vheib oduoetlon &r aa objeot of ZUatloaU r eubJwt OS logLalatloa, xw aey bo an lnmtlbutloo roundad by the &werriiwt en6 plaoe4 SatbUy u&r.lts laao6Sato ooatml, the ofiiocm or ~m&M~ld b* p&ii0 OrZifBoX3, MWMblO UCI' ,olulaOly 80 the @Dwz%wiJBnt* none wi1r Gong.' III 6aw 0r s lawn ~0. u0odward, ha7 S. w. 639, chsef Juatioo LbOleodon 9 4:
ooatrol of tb Un$vwrity aad ltirr propertier,* 1% lB,'tbs&wm ,our 0 lnion trat the UnsYorrlty TOXAB 18 a dopnrlaunt ol tho a&t. of Tom8 au6 ia opar- atod for the we.aPrl boarfit of the publio, en4 that itr Board or lbmatr arc) *at+ otflomn. T1L)mfore, had thatbrlongb to th. ~alverulty of Texas $8 land We .bqton@i ul;e to tha atao of %w.a&
2he pator to tax &e an attrlbuto oi aover&nty
aad tba utont to whioh thb mrr say be oxorolmd far -ommunontU 9ur908o8 find8 it8 onl llz&tstlon In StXlkttO~ 110 m&8 i GDU-a &Urt, ls? 8. W. ir Ga8titUtkOS. 1170 (writ refuaodL Taxatical8lab3natin rovonlgnty m<hout whfoh a ootmtltutloesl oarrnnmt oaanot
f8i8 ro8to&d~8ho~gJUa urobytho $emrrrl t @'tkA&lf logi~latlvo pourr uhrthar S~POifbti]J oaurabd ;; th; nFt$tutioa, wg the ~s-8 ba l x uolr~O T ho ooamtltu8loml Vi8iOD8 sn retuonao to St: tlxw*f&o, aro noeo wual.4 ntondod tw uabrrtoo6 !- 08 1ir~t~tbXU aAd rO6trtOtioSS t& &W% it@ l XUOhO, tbS a8 dZro6C grant ,Of flu paw $0 UhtJ ‘L&irlatum* 4 Tax. sur. pe .a.
TIM08 &M dOri,i?ed tiQ b0 th0 burdcta~, O@ Obat@M, .Sy&d,d,~
state, 42
Tlro subjoO%o ot turrrlria usdor our oomtltut&oaU
tiE4tat1cmul fir*@ pxlalwllJ ompwtrurd prmMq lutatrur, uo larlod b the. St&o &or ita mroroign garor on the ~ODUt# Of I t8 OititUU fOr @WirPaaqt~ 9ucp0HI Oolf.
Eonorablo f. W. Calhoun, Pa(ga 8
taxatgoa ir to prcduoo the roverku6~ with whioh to ocmOuot tho bWta*88 ai aMto i* @Attidy inOOAdBtWt rdth it our theory or govornmnt i the propmtiy of thm aato to be tax&, in order to th0 3!OAOy t0 ba OXP AdOd O&U@0 tho etato. 88 Dao. ( 8f ) 1094, Sat0 vs. !&ant of Uouaty Commlrrlsrurs (Sup.'Ct. Oklahoma).
2ha pups* 0r texatioa being otiyrortho mi8- iagof ncaoy withrbiohta wrry on the gwe~moutalhao- t&oy to bai t,h8
rOpOt%J Of tho 8tntO would OIII &UnQu&%t moaoy ou Qr aw pookot ? and gutting it I A aaothor. A8 otat bp Jurtior Bntton in the aaoo of i3tato v*. Looko, -3
30 Ae t. R. 409 (sup. Qo. bw XodoQ):
"All era.QptioM grantal fmal krxation pPo- oeod apon the tboory of publio p&lap, but $he publlo pQll0y ul*ol.nd 18 not alsap t&o sa#$.
Par lastmoo tho qanzptlona by ths~:abeuo grar:ted %UOtOd OOASthUtiOSlu DPQViSiOA to oharah perty, publlo llbmrlu, e6uoational and o=- table ln8titut10na, aad OOlWt~i08s, not usea aad held tar private or eorporata prorlt, pro- 'ooedm m the theoep or the public p,ood aooon- PlkhOd by thtrm, .SIad Of th0 &motiiar bdnoflt
derlrod bythe publio ln&doar~lfm~p thoirootr- and nador it mot tho donmn6 or thmo lzo y &rids thnb the fib-
is0 80uld ‘%htU b0 krrhg it8oir fo &tSWd~oCr th0 aonoy dth whirh to p xto yolk taxes prevloualy araoaae& ‘3 kb bmritsng AO QW exo0p~ bho aario0n~08iplJRI* @I WllaOb and dir, bumo 8ueh 1yveme8, rlmm aqmarrtloo at&$ oroly IO~TO td iaorowo the burdan tit a&h usola88 and idlo Ubromoay~ Another raaelderatioa
tbaoreblo J. W. Calhow, Pa* 6
uhioh should n& bo m~rloOhd, i8 that
is ta 64~ pnrvuty MI burden& With mightlotvo It ratlrelj
QWW1088rclneS8 Of It8 te bay the taxer whenduo,
ead allouln~ tb mua to k l old ana tho
tit10 parlbod t0 third pztloll.'
‘Thoreforo, la 80 far ma proputy bulon Ia8 to the 8tQk ia OGAOUWd, tAJD%tiOA %8 t Ii OXO!3#hA fX0~ 0 BdASrSi aad not tha oxorptIoac BOrOXO 8U?hpXOyYJWIg k rti8 oub ootod to t8xatIon Ia any form, the laton Ioato o 80 c4u bo deolarOd either by a maa OAnOtsant or by oleat a
IzplIaatIoa law. 1 Pao. (&) 6Obj &A& Point Irrigntlon ~;Stl'iOt We Cawdoa, ot l l (&up. ct. OrOgOdm
Then lr nothl~@ la our statutes whIoh'mnkoo laud beloaging to th8 rtcrta 8tbjOotta ta.XAtioa, aad t&n, i8 nothIng In the CunstItutloawhl8hb,: orp3m~8 6oolWatIOu or by %JBpliOatiOll WOtid prXIdt #uah tU8tiOA, OWlOpt 8111 b0 haxeinarter mad. Oi oounao ktlolo VIII, 8eotIoa 1 of the OO~titUtiOa pXov~d8fh tbnc all propoEtp in thi8 atit shall be CaXd IA proportion t0 It8 Value, whether owlred nntural peraono or aor,*ntiona ; *ad Art1010 VIfI, #ootlo~ 11 propaxty, what!wrowmd by pareoarror proviAusth~tal1 oo?q~ratloar, phullbo asroased fortUfitIoA. While It Ia true tht thas @tit0 ha8 mom oftho atcrIbutW of a oo tlon, wo b8liOVe that the ra-ettt0r8 tho constItutIon iI-- d not iAtend't&it the woord c4rparatioatoul.d lnoludo tho *tat*.
It Is our opinloa that land to mo stat0 8 AA IgXW38 Of %XAS ir aXapt tram trXd%QA AAh sMatmAtw that wo da not lnvo aisy d*ol8loru eofn orroot* this JUr~SbIotiOn dlrrotly 011, this DOtit, but in the, Oa80 of Taylor ~8. Bobi&Sail, D Se Ye MS, tho SupXom Mt held that land6 808 apart by tha state for 68 the QcntPaotor, pWJ?LOZoi rOr t&O OOAStrubtbth Of th0 Ca?itOl Of %1h8, t0 b0 oofw'Syb&~tb~ bim whaa eatnod ia tha mmOfB8 Qr th0 rOrk nbt 6ubjeot ta tfuatioa, as latml d d u&or ooatraot #or rPOZ@ tht3 fita%W. DU~hWO
TurthoanQr8, tha atme has wtu held itaku sub- jeot to taxation oxarpt by 8peolU unotmont. This 18 pond by ths hot thrt *hen the eta* dooldod thet tho l.urd bolen&- *7 Honorable J.yi.Calhoun,Pw~e
ing to the Permuwrt UniWiElty IhmC dn~u1.d be abjec+to taxation for oounty purposr8, it wlpa neoeeoery to adopt Artiolo XX, kotlon 16 (a) oi the Conntitutlon. The lands in question lo not mbjeotto taxation under rrbvvo amandmnt booawo it ia not a part of the Per~lsnsnt Unimr- ally Itand, axf it did not belong to the Unlraroity at the tb0 68id a314d.tdi wont into rr00t.
WoOthing ln thi8 oplnlon is to bo oonrtrmd as bgdFoRFt; the state doe@ not have euthorltyto tar ltr
. w4 4r4 Or th4 Opid0~1 that th4 jVOp4rtg 0013~ 4d to k%ard 0r'Rogsnta'r0r th4 u44 nnd brneiit 0r th4 "t Oii- verdty ot Texas bp~..Goort;e Boggs and kU4 Ho&g L property belonging to tho stat4 and lb thersiors 4x4@ fron taxatfon.
W4 8lnoorelj 'trurt that th4 Poregoing tulip onsw4r6 your lequl2-y~
Yourr very truly