*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

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EonoPable Charley Lookhart, Paw 8

In Lehn & Co. Y. Cerr, 4!3 S. 707, the Lcwlsleae i3upramr Court held that a 8tW engino, \ur4 in coauoatloa with a pugp ior irriguting, with a thrrD&er r0r thre8ha, an4 po&tibLy with plorr one harrowa fcs cultivating, a oxop of *iem, aail not 8hew~ to ieve boat wad tar any other papcae thau the sultlYetlgg ale heaostllQ of 8riaorOp *PB a faaai~q utmnmil or iaplormut,

rTh0 mtgihr 8t3e pump em attire pkoor oi meahl.uorp. I’he drewlng mn4 epnaalng of the **tier is a rexmIng opta- tloa en4 one whioh eoul4 not br WO~~She4 tithout the uma of awoh nmablm~. It iB our oplJalor4 that sort l on Such mohlnary

alone, or 0t1 the8 an4 ather farslag iplo ufm&t* olilyr an T l ~olpt fw the tax in qUe&tiOR.

Your8 wry tml; FIRST ASSISTANT By @tz-.4= ATTORNEY GENERAL

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