Case Information
*1 417 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Hon. ho. H. Sheppard Oomptrollar OS Publlo Aooountr Tour
butin,
Doar Hr. Shoppudr
ho Ukitod State@. or 800
PUW~* Sqmrlon, 48th Log
atutrr uthoriring the roportr oi Vnitod trumentalit~o8.~ f suoh Hot180 Bill road8 &I )pUblio Property.
o? l quipunt owaod l xolu6itol.f alto-8 State8 or br f any ot it8 &oat8 or fnrtrumentd.itlo8, without rogard to tho -or or tho affix&ion of ruoh tixturra, maohlnrry, oqulpmont to tho lan(l building upon *2 - HOE. 000. H. Shoppard, Q-O 2
or in whloh muoh proportf is loomtmd, until muoh time mm t&o Oongromm of the United States shall l xprommly tho taxation or mumh ilxturom, mmohlnory, authorlao or l qulpmmnt. llotwithstandlng any other prorlmlonm or law, for the purpose oi tuation, the term ‘Boa1 Proportr' am applied to propsrtg owned l xolumltoly br the Unltmd Stator or a.w or Its h&ontm or fnmtru- lnoludo a4 flxturom, nmhIne4, nontmlItlem shall not o r l qulpment without regard to tho manner oi tho l f- of muoh fixtures, mmohlnmly, or quimont to fixation ;~ol&y;;fwbulldlng upon or lo whlmh muoh #rmpmr%f
Wr bollovo t&rt the baro paragraph two pmrtloulmrmr omr premont mtatuto in at lust o-68 (1) At prosent, mll prmporty ounod oxolo- mlrely br the United States 18 ere!sQted fraa taxatloa br Saotlon 4 Arti 7150. Tho first pmrt of Paragraph 1 xmmptm all property bolonglng oxolumltely to the United that muoh xomptlon from taxmtlon shall States, proridod not inmludo a4 real property mubjeot to taxation undo? pplloablo thereto. ObvIouml~, thlm is mn ttupt take mdvantago of the Fedora1 Qtmtutom, whlmh muthorlmo mtatms tu qoal property* of l g enolw InmtrumentmlltIes of the United Stabs. It rmmmvom an mpparont oonrllot botwemn those Fodoral Statutmm and tho xlmtlng State Lnr; hmwerer, It 1s bellmYod thmt mlnoo tho promont xomptlon Is for the bonetiP of United Statmm, and It ham wmlred muoh mxemptku8 thm “roal property* oi mumh agonolem and lnmtruaentallt~em 1s now taxmblo undu thr xlsting State Laws.
(2) Agenolem mnd lnmtruaentalItlom of tho Fmltrd St&tom hato tho memo laplied oonmtitutlonal Immunity rrrivi tmxmtloa am the Fedora1 Oororammnt itmolf, but tho lmttor part Paragraph 1 of this Amt ummptm *anontm lnmtru- mentalltlmm~ ot the Ilnltod States. Slnoo indlrldualm mnd private oorporatlonm omn amamntma of thm United Statmm, that this oroatom an exemption of mn OntlrelT BOW wo bolloro 01~8 mnd one mot oontomplmtmd either by State or Fodoral It 18 oonoolrablo that this would work an lrropuablo L&W. InJury the taring power or tho state or Texas, lnamauoh am &m4 lndlvldualm private wrpomtions aro IWW aoting mgontm of UAit@d States and mumh aot rould grmmt thea oortaia exomptlonm from taxation.
- Hon. 000. B. Shopper&, peg0 3
In rlmw of the fast that most Fo4oral Statutom uthorlalng at&to tmxmtlon et ma1 prmportr of tho gommlmm amd lnmtru8emtmlItlem of the Unitmd Matom do not dofino *roti proportyn, wo bollrrr that ma&h tom ro to bo Intor rotoa am at l omn law. ml0 oommda law f xturmm la that uohlnory and l qulmnt, portalal- P
whloh 1s porumontly fflxod tho rral omtato In muoh wuumr manitomt am lntmntlom that It mhall bomou Is taxmblo am Vu1 property”. Wo rompmot- a part thoroof full7 submit t&at tho l b oto paragraph oi 8-h Aot doom mot take full dnntago of tho whoro Qoagrmmm ham omnmomtti tm an& authorlao& tho mtatom to tu roil tho agaolom and lnmtrumontalItIom of tho yowo;;t tu, booaumo It Is bmllovmd that at prmmoat L rmhlnorf and qulpleat aro Inmlmdod in and rlxturom, oontomplatod the torn Veal proportp the latter part of this paragraph oroatom am xaption whoro neao e ximtod bororo.
wo are tho opinion that if umiibrc moored portion of muoh pamgraph 1 lm rotelm4 tho lattor part ngt uudonoormd Is dolotod, this will r-to thm mtimtlng apparont oonfllot botwooa tho promont St&to and Fodmril lawm and moorpllmh the purpose of tho Bill am met out in murgono7 mlaumo.
Tours vmrytrulJ ATToNwEToBwBBAL OF TEILB TBD:AuD[