Untitled Texas Attorney General Opinion ( 1939 )

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OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
E, or t?la ctEt0 carretttu-
Ll tsrat1anOf gubli0 pm-
8 Constltutlaa rimaxra pra-
y wl;i.ch58 privlitaly omxid
,rtlclc 7138, Li;octlai: 4,
srntlitae: grwldea t.hnt "A.1 pmprty
bclon&,q to tbr, 32itis3 Ytatea shull
, but the statutss nowhere attmpt to
property wh;hPchLs ~>r~:viitely ~'mcd,
ltcd stat68 Qx? a lodurnl i3,genoy. mchl.ag
'%P the tk;:tau statas sxcrlpts IxlCh -propsporty
fX'oataxation by ?30 etata and cotxaty.
-met pivate property 15 used exalwlvoly
far public pr?caerr do&m 113% c!mi@3 tl32 mturs oi
tho property OF the tftle tharuto 80 AS to oomort
.
~0s. Ceo. H. Shwp,gard, rage e
it into publio prapertp.m
It may be urged that the rental rcqulred to be paid
by aorkse ~rogrees AdEdnistration ~111 be more with the st~t.e l
ad OouatY f=X% the property than it wauld be otherwise.
xi so, the burden lefd on the yedoral Covexnmnt US at nmt
only~an indirect One and not such as to forbid the levy and
colleatlon of such tams. In the aass or Jones ~8. EZUVOi2on-
struotlon co., 302 D. S. 134, opinion by Chief Justice Ewhes,
it was held that an oacupation tax measured by ~08s income is
not invalid where inposed by a state upon a contraator with
the United States as laying a direct burden on the Federal Gay-
mamt,~ even though the kqosition of the tax nay lnarease the
cost to the. goverumnt of the work oontraoted to be done.
Ftllure to tax th$s property would be to violato AZ-
%? 8, Ssotlon 1, of the Constltutltn of Texas, provldlly
:
aTexstfon shall be e~$ml and uulfora, All
prcqWty in #lo St&c, whether mmed by natu-
,ral persons or corporetlons athoe than munioi-
pal, shall be taxed in proportion to its value
.whiah shrill be asaertalned as may be provided
by law.”
The properties mentioned in said questions are sub-
jeot to tax by the county and state and both of’ your guestiohS
are answered in the negative. Correspondence attached te your
Pequest Fould Indicate that there may be scn38 o_ue8tlon as to
nhether Works irogrose i,duiniistretion is r,ayiug any rental on
one piece or this property, or is receiving the use or It @a-
_ us. .‘a may be Gathered f ram v&at we huve already said, that
is an &material oohslderatlor. ‘I?:e property is none the less
privately owned,
Your0 very truly
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