We as8ume the follov%ng fmts in conneotion vith your lnqulryt

~uea 8velp Uuaola Arahr, Page 2 (a) th6 properties inrolvcrd fomer- That

ly ooaatl.tuted naldeaee hameateula tq virtue -of their bow owupled so auoh by qualified iamlly unita.

(b) That aueh naideaao hameate6da for- merly vere entitled to the exmptlaa from l8 of hr- atate tax&ha pr0dAed b7 se0tian tlole VIII of our 0oaatltutio.n.

(a) PhPt the propertIe &ore oantiawd tobeoeel@ed6auabyvldolreravlao6re

the surYiving~ma6ber6 of thes.r fozuer ful- vho forurly vere the heads 0r their ;sz

. In Y00da v* AlVeradO State Bsnk, 19 8.Y. (2d) 35, our Supreme Court vu ooafroated vlth the queatlorr of whether or not a haeatuad in vhioh 8 divorced father snd tvom&orohildrmnhulllvedveuld aontbuetok auehaf- tar the ohlldxwn had attalaed fiheir majority and merod 6v6y loavlng the fatbar the 0010 ooouptit of the property. After a aoholarly reviev of tb, history of hamstew lo&- ia&tloa aad of the prior oaae6 la th+l aad other juriad.la- tlaa6, the oourt, speaklag through Chief Juatioe Curetoa, add at rr. 36:

‘Ia riev of our ooaatltutloaal aud atat- otoq pro~lalona ooaaenalag homestead rights, ve have conaluded that h this atate tha hme- stead is to bo regrrdud 00 an eatete areated aot oaly for the pmteatloa of the f&y a vhole, but tor the units of the fam.%lg, in- aludiag those vho w.wviVe, aad 8mbraab.g the head of the raiy at the tig, 0r ita d.laao- lutioa, vbather the d%aaolatfan bsa been brought about by death or br diaperaal, as fmm a mem privilege aei?orded dfatbguiahed the head of the ram%4 for the benefit of the family 60 a vhole.*

S&it%l*r ia isots aad ideatia61 ia aetsluaien f8 the case of Daniel vr Cook, et al., 70 3.W. (2d) 1024 (Cir. APP.). *3 Page

Rlaa Brel~nUnoolnAr~&er, Ctanaequently, jou ara ~OpeOtfUll~ advised that ._ tiae properties uader oonaIdentlon renaIn entitled _ __ t0 WXe aX6SRptlOa by 8eOtlOa lo Of Artlole VIII prOVld0d of our Oolutitutian despite the dlaaolutlosl by death of the famIlIea of thopreaent oooupauta of the land.

Your letter also oontdned an lnqulry vlth reapeot to the travelling expea6ea of 0ffIoelr aoarey- Ing patients to state hospitala. We feel t&t this in- Ie amrend W our OpLrLm O-3671 8ad o-3264; qw ooaaequeatly, ve are enoloalng oopIe0 of those opialoau herevlth.

Tmatlag that the ,foregolag dle8uaaIoa aad tha eaeloaed opInIona aatlafaotONl~ mover your laquIrIea, ve are

Verc)r truly your6 ATTORBBX QRRBRAL oPTmu