Ue are in receipt of your letter of June 23, 1939, wherein you request our opinion as to whether or not typewriters, school furniture and other personal preperty belongIng to and used by the Austin School of Business and the Nixon-Clay Commercial College are exempted from taxation. You advise that these schools are operated for profit. Article 8, Section 2 of the Constitution of Texas, as

adopted In 1928, provides thatt

“The Legislature msy, by general laws, exempt from taxation . . . . . ..a11 buildings used exaluelvely and owned by persons or associations of persons for school purposes, and the neceseuy furniture of all schools and property used exclusively and reasonably necessary In conducting any association engaged In promoting the rell- gious, educational and physical development of boys, ” girls, young men, or young women, operating under a State

or National organization of like character; also the endowment fUnds of such institutions of Learniffg and religion not used with a view to profltj . . .

It will be noted that lt is not made mandatory by the above Article 8, Section 2, for the Legislature to extend the exemption6 therein mentioned, but it Is provided only th8t the Legislature may, by general laws, extend certain exemptions. WC find no statute enacted since the adoption of the &bove constitutional provision which purports to exempt from taxation the character of property which you mention In the hands of buslnesa colleges. Furthermore, It will be noted that such constitutional provlelon does not authorize the exemption of personal property belonging to persons or associations of persons for school purposes, but permits the exemption only of “the necessary fWnlture of 811 schools and property used exclusively and reasonably necessary in conducting any association engaged In promoting the relIglous, educational and physical development , @iIs, young: men, or young women, operating under 8 State or or beys *2 O-1037 Han. Paul T. Rolt, Page 2 r ” It thus becomes apparent Rational orgaklxatlon of like character; that the constitution does not authorize ihi Lglslature to exempt from I taxation the property with which we are here concerned, and that the Leg-

islature has not by any statute attempted to so exempt such property. Our answer to your question, therefore, is in the negative.

Yours very truly ATTCRRRYWNRRALOFTRXAS By B/ Olenn R. Lewis Glenn R. Lewis fMSiSt4Ult GRLa 11 WC

Approved Opinion Committee By B/R.U.F. Chalrman