Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Ymlb 660. It. Sheppard
co8lptroller or lubli0 Aeeounts Texas
Austin,
XrP lilhsppard:
wo are the 0
requesting. question, which we
is sold aftor 'Prmidad &hat t&4 tm, '8tOre, stores, lDeroonti1e atltabllahaent UT sroroantlle ostabltehmonto’ whararer ueed In this wtslull net i&cadet wholoealo ml/or retaS lunber *2 A
3Y9
8 hovel or leaado to 8 mtmbn OS' lar~o tmmwnt builtI- ing,but,ia t&o generality of tha~~de+laitlonsand of those abwe quoted, it is to be noted that the twt q!sagL- ties ai B at%l g&g apd esmtlttal atM?lut#.
vh0the.r thostruotm3ledesigwd to Bbelterrarnor b oa at, ang anteriAl OP eub8t4uloe l o onuwted to tar, a ad dcad g ma SW use in th e position In tthieh t is so r Sirrdrm for thousedblgurpw3lnteabe& seBpIB tobea 00lLqoMnt pat-t OS the ter¶t%&lila@ 00 dM.
The terttvlull mtedal,g rhicb in the exa8ttsaunder- 3 omhem3,Brsbe%s&oa
l 1t i8 armt indsted by 0 1aktthatthetermi1dingrr %z it&t* haa a vet-y d&Yalta ami v&l- rmber8toai m8ning In the trade. It is ituisted thao snob materials toon- ~t~~~~ter,ltnlber,tils, -lYgaia- to the ?abri.eati~ OS 0 brrudittg.
*SO ‘IhatWmhPsaeYOPbeeXl8 pued to rallresQ milta, oroa8- tL or tslephone or telegm* polw, mhhh are ewpmially doslgmd for tho oonstPuotlotl or ctudard rat- rotuls, traolu atxl telephone ;md te1s- grapblba6.r
UmoraElo Gee. If. sbeppml- mge 4
emgloyaa ill the exoaptloQ ie mlffiolCmtl~ ooBi~sn8i~to~l~rPatirialofoll ldxh.ued In caa8t?uoticm work* M we ;treSall~perslledo8thattalelarnarkoM, in fs=mlng the mt ia quost,tion, rud in em- ploying the term, ldaxled it shuuld bo giYQB t&IO EWtdXlX OS obW@ St8tsd. !!!R vs. Board of Bdfu&nt3tlt In the 0-e Of Mb10 osullbrom,Tp.,iQl L386, the court observed that .~OaterfPfBIKI~~O~ist~t~dlrmber,
bx=Loke,t3tOZm sndiron,butOf paintS,YWIAi&oa,padm&Uzy othor subtatwee used ill bEcildlng ooMtnlotion.*
The abwe authoriti6s are aitad 8a those umst faToz%motoaa enlarged or liberal LntleP~tutloeof the Emterlal~. To our tidal, hewer, they are terlt’lntildi.ng not c0ntr011lng.
ft i0 8 t8tidliM’ OQnoll Of St8tUtal7 WlUttl'Utiti~ (ibltd 0X@WS13ly SO tip StStUtO it8drf With US, RW tit. fitat ., Art.10-l)t2mt8ords ln aatauta art3uaod in tholr ordl- nary apd ~&R&A? sense UthtNt 8 WZ!t?8ry it%3nfdOtt fs ap low,bulldlngaraterlale In tbo r -
~&se of thatterrameansthoss mster a!?&%? umd in the constmctionofbuAldingsr tanber,shlnglesr rock, br5ck, tile, OeplBnt, lfm, @nt, rardsh, paper, oammit, gbm3, na%ls, hAngits, loeke, and tho like, are fslcilirrr PrtiC1Q6 ?8&lingW%thitl the Ot'dM Wd pOa&%? waning of the terls. To the ard4ary az.ltxl thsaa are the tW.qq oontaqleted by the expessim Or tarm %ttilding =8tarlals .a Thay are th0 th%&qs rtrich e&W iat0 the thebuildl.ng propem. (Sw KLlisre. Co&- fWar4ationof ~azl, 26 S* u. 343).
It is hWt.hOl' 8 foEdli0 Z'Ule Of Bt8tUtaPp CO11-
etruction that esonptian,ns or oxceptiotm aont83.n~ in 8 8trrtuto ZWB not to be libex%lly OonatP~ad~ but an the am- hit-y U?Q to be striOt1~ Con8tru~. SO that, W8 81'0 nOt 8t liberty to indulso a broad an& lfberal constrwtioa of' the term so as to inCltld0 8rtiu1as not OithAn tllo czcmsmnly pogular ratlad& of the aoras. mcoptQd
Bonorable Goo. ii. shopplud - rJogo 6
Wuy article. ootually enter into tho eon8truct-
Ian of building. that do not fall Mtbin tbi. d.finitlon ofbuildin~ na~rtariial.. The pluzM.ng, .lu.trlaal fixturas, retItila~d 6ppEratune., -rQu. built-in feature. Of ac- eooesorios or utilitis., and the like my be rsntionod as euch mtio1cs. Such thing. when ottrwhod to the bnllding do bacom fixturas - Ulat is, a part of the building, axI, thwafor~, s paI% of the ?oaltY -- but it doe. not follow that they m-3 ritbin thermelte. %zildizig .sat.rl.l.*
It cannot Justly be 8aAd thst tnhriootrjd arti- ole8 of utility, euch aa eleetrio8l a pllance8, gas eppli- WCC., b8t.b Rrd Tf3Ut L &PS, tOflOt fi%tulW, h.8tinfi WS- t+msieb~ c0011ug .yatQw, iu-3 rithin the..Jo1+o. building
. They JIV thing. suitable for usb) in building8 and nay, 0f c~uru~, be suitably atta&Md t0 the buildlags 88 fiXtUX'88, b00OBd.Q~ 8 parf Of the blli~&ill@. &tt thb dot?. not in any.i.0 rulritqle ag8in.t Our conlrtruotion that they 0x-a not of thoivaelre8 building wterinls. llhen .u& articles have beea fabricated they ar8 no longor materials Sor oontitrnotioa - thsy a-0 th e fini.h.d fnwic l
It.is tit tnts thut 0rergthi.n;: attached to, and
therotoro a flsturo t0 n building, Is itsolf gbullding rcstQ?iRl". Iany 8pp?Oyr+at9 Rnd uaofu1 or ornamental th%qp ~sry be tltu8 mie fixtur3., cr"hith, undo? no sort of construction, could be hold to be *buildzIng catorial.g Thus, wumbls tapeestrios and weu paintirwt ra;t bo par- ~~~&outly sot in the uall. ruxl thareby mdo fL&w.m -- a part cf the bullclIng and rwlty. Xo 0~0 srould think of call2.n~ such article. %uilding zzaterial.'. ly the saw reasoning compllotaly fabricotod ut lit es hou- TD rwi*- ;ffcr approgrlate and won aooessary to the onJ0ynmt of t of the build- tha buildinF,attaahedto andbeo0xlng a do not t&ctx'eby bxor~st rqal~auizorl nto "buildiing PPL- r aal."
WIO hold, thorctfor3, that tha ranufwturti arti-
cl35 wntiomd by you are not Qhilding naturialP within mxzptioa of tho Pirnnl Cixlo quo&i at the t&o statutory beg- of this opinian.
If Purt.kr xmsons mSr3 nss&xI fOP our conclu-
sion, 8~3 have it in thist A ela8aificatioa of atoms and mromtilci ost~blishatats based solely upm tha ground that on8 ouch rtoro or astnbliehrent mgag.d In tha tsxod basi- Pjaa likmie. migagos In anOtAW and furthor lctivlty not
382- . thus taxed, would be supported by scant raaaoo or bosl8' pop"di"hg ewm ths ~olidlty or the etntute. or cm,
t s (ill elowmfol7 rule ef statuttwy uonstruatioa that a can&rucltion which rould reader the Act oonetitutfon- tally invalid will be rrroided, wbao cmother reasonabl:, coastructioazttsklq th3&ttc&ld, I, tobe ?oun¶ inthe -e*
Trusting; that this will hate answerd ymr In- quiry sati8racborily, wa are
05&m
tw ATTOFNM GENERAL OF TEXAS