Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Honorable T. Id.
First Amlatsnt
hastIn, Texarn
aer8tion 8aa opbion 6ppreul8taa.' g2wt1y *2 Honorable T. 1. Trlmble, page 2
and thmshea, it Is put in 8 warehouse, either Llverpoo1. Alvin, or Pearlaad, ana at D-be-, held until1 the Buyells make their rounds. Hear- ly 811 of the 1942 orop Is being held ln the Warehouse for better primes.
“He need this money for our Sohool Budget, and I am quite murm there was more than ~‘?~~;OWA~~ vorth of z%oe in the Uvip ware-
. Hay~I ask that you get a ruling
IZYSI thm Attorney General, and ii It Is mmmems- able, the Board oan so lnmtruot the Ammommor. and with very best vlmhem, kg t?7gzrLgou8
You ask for advloe am to who-r or not the Alaa Independent Sahool Dimt~lct map legally ammemm for sob01 plwpommm mn ad ralorem tax on rlee mt0na ln vmnho\umm lwated therein. Seotlon 19 of the atat Constitution adopted in 1879 reads am follovst
"Fara produotm in the hrnds oi t& pro- ducaer, ,and fmily supplies for home aad farm ~~ use, are exempt tram all taxatloa until other- vise aireotea by a tvo-thlrdm vote of all thm mambmrm l leot to both ~opmom of the Leglmlature.
seo. lg. Art. 8, aaopted l 3o otlen first ~IOS- & r in Be tember, lW9; proola8atlon Omtobmr 14, 18’rg.p”
Thm Leglmlatuxw ham never br tvo-thirds vote of all members of both hourneal iaposed a tax on iala pmauoh In the l.wxSm of the producer. This prOlrlmion or the &xi- in full forae ma offeot. mtitution 18 still You are, therefore, Pmmpeothlly mavised that rloe, ovned w the producers thereof, stonil in varmhmumem In the Alvin Independent Sahool Distplet Is still ‘3.8 the hands of the proaueer,’ vlthin the me- of the above quoted seation OS the Conmtltutlon, and not mubject to taxation.
This conmtltutlonal exemption horn taxation would not apply to rlae that ha8 pa8sea out OS the ha8 o? the produoer by male or othervlme, for It fm exempt on- ly in the hands of the protlwer.
Eottoxublr 2. Y. Trlmblo, ?w. S