Untitled Texas Attorney General Opinion ( 1944 )

OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
CROYERSELLERS
ATroRNCI
GENERAI.
p o urlr r lr tmee
la
lg 81 rth
c uls Aret
w Jukmt1
8 ufo r
erllmrrt’ I claln lg8lMt the Tata
d 18 r&e t0 8trld Up ,lll Of OUZ’
Ple*M
refer
lwbe liable aad our SmUl-k~
l 1088 af 80~~81 thou8uH dOl-
-8. to:
Qlxlw Bill Xumher 686, Chapter 431, Of the
fkb6ral hW8 of the 47th bg;i8btW8, Re$ul- S88-
81~ vhioh read8 a8 fOllOW8t~
-
189
%P. Wee Xatlw 18 am lti &r bun fcu we
thr;o.fouryMrre8ployodb the hxaa8kta park8
Board 88 lr lur g aOrf TJ& r zt&e ?ark lr sb ORU~tO*
the Tour bt*te Park CoooO881088 for t4 Beard.
biX. kti8. FOOO1V88 L S8b3ll,(lfi-&$) g6rCmtw8
of a4 net profit earned by Tyler #Hate Puk Cofh
00081OW.
lQf~ ofu
i8tlQg1 0
*to.,-%
a&wet
th 0COUW88iOn
PWk d0O8 oat QOQ8titUtO
thWdOr8,
btildiQ8
'Our cnxt contrntloa i8 that
& C6bar8t,
under the uord-
fur la y,th ef8Ct 8itWtiOa lX-
Of mler sta te
r00f 8-d*&
00 tti 8h0Uld Mt. b@tn
190 --‘-
HoWPablo Freak D. Quinn, page J
assessid. 10 this oom8otloo we olte~the
@mm amaitbe doolded that the hot
8ltwtioD lXl8tlq
10 t&8 weaeS8loe balldl~+#of
9yle~ State Perkdoer come rltbh the ruriq of
the 88buet tu tv, we rtill oorrteod tht the
'hur ?aQks Boarrl18 eot llablo ioP the 8.0
Mato
8emmeat. FedenlOo*6rruPlsmthas
Althuu&hthe
arwrs8d8tate&eaokrfo V8rlou8tamI, thlr
mm based oa a p~opdetar~ Wtlrltf of the Stnto
a8 dlrtlogul8hed from a gorePnaeata1 fueatloa.
Ia thl8 ooaaeotloa, ma alto ths case of State
ve Bcumum, ill 8. Y. 347, la reed to the
luwtloe of the opemtloa of a State Park.
"Ware ~~lthrubaittlng6erteta~ldsace
t 00~ omteet~oa that I&. IUke Wlltlao 18
ape or tha 90u. Stab P&C8 J3oud, aed,
there~aro, net pwroa811 liable for the pcbymeat
OS tbs dbaret tu. Ra8i owd 18 a aoetrbat‘; a
bead, and aa oath of oiiloo, oomrlag l&, Matim
l8 e&r.takep aad park Irslrgo~ ai TyllrsState Psrk
md Tyler btato PIpk Co~e8sloas. ”
If6hevo very OUCfull~ eooSlde~6d JOtp titter, ta-
cptaer with t4 psrtlaeot paper8 whlah you sent u8 la OOMOO-
t1oo r1th 8ama.
Ye have llro road the luthOrltke8 altsd by 70% W
-1 1l8 ot&err.
It 18 ow Ud@#errt that the 848~88Mllt =de by tbs
"UectOQ of fnkrru 3 Revenue of the Unitsd St8te8, Uid Of
*uch ‘YOU coagbla, 18 Uufpl aad that (LO 8~8~088f\ll def*aw
“ad b4 ad. fbreto 11%the COWt8.
'Pit& 26, sectloa 1700 (e) of the united State8 cob
++‘“tWid formrly provided:
xon0?&ble Brank D. Quinn, pg@ 4
‘fh esh
r ob ll
b c lei& d,
lse88ed,eol&ated
&t&dpld - a t@% of 086 W OM-~BI.S
cent8 for each
t68 Coat8 Or fPMtlo8 thereof of the amount paid
for adm%88loa to any public perfornnaee fog poflt
86QVi00~ OF ~~0~160; th@MOUitt pItidfOQ SWh
a&8i88108 to bo domod twenty ger cents of
to be
thOiOOt *id fOQ Y6fQOShlWt, SWViOO, Md M@Q-
. VheP6 the Saopat ~ld'for b43ti8cliOn
18 f&fly 00&S OF bS8, 80 tU r&l1 b0 @WCd.'
Tb 0~8C80it4db~yCuwue iatergnt4tlCEs of Oh0
&IVkbovo queted. me7 pointed ant tint ure Cenlse of food
ia th eS OU$$tWPfa Idexpected
ld With th 6M a O8$ Ot+i@
br the prtron8 of hot018 of the Cbnr8CtOr thm0 iavolved did
aot eolr8tltUtO a eatertalolarat vithls the aontempUtlopi of
lM. %!h@8nmadrsent8t0 8Cib 0CCtim SP@ Pe8pOQ8iVe t0 thCSC
drai81OM, qtd th6t 8eetion now read88
Boaorabla Ihnk D. ama, m s
The operationdescribed by you appear@ to coma
8quarely vithln t4m raope of th18 rctioa.
:
Furtbm, we are of the opieion tbt the exabnptiw
from Hatloml texetion,uhleh ardlnerily lttec h e
to r State
ageuoles and in8trumentclitle8, rould afford M defenee under
the Sects outllmd in your letter. A6 eeld by the United
state8 8upraas Coat, la South Carollm v. U.S., 199 U.S. 437,
at 461s
“The exeaptloa of state agencb8 urd lnrtrb
mentalltle8from Matlonal tkxatlon 18 limited to
those uhloh are of a StPiCtly governm8atalohcraa@-
or, and does sot extend to thoee vhfoh are ured by
the State la the oerrylng o-nof am ordlaary private
bU8i.M88.
.
. . . .
whenever & stat@ O-8 llrI bLUinc88 uhlch
18 Of a pFiVat@ MtUP6 thEt bU8laeSB 18 Rot With-
drawn from the tulng power of the Bbtlon.*
Hot6 818o thl8 lmguaga, la Helverla$ v. Pouer8, 293
U.S. 214, 8t 2272
l
the atate, vlth it8 OUR cOaceptlon of
publLc*a&tage, 18 UIldePt&iQg8 bU8irre88 @Qt@r-
p ?ln o f l 8Ort that i8 nomlly within the reach
of tlm federal tulng power mad 28 dl8tiQCt from
t& U8lu1
gOV@Prrp*QttifUQUttOkN8 thrt u?8 Lapuol,
frw federal tsutlon ln order to edegwd the
eeae8eery independeaoe of the State.”
SIaU.ar holdlqgr are: lielverlugv. Pherrell,303 U.S.
21LliAllen v. Regent8, 304 U.S. 439.
Ii* thereforeraepeatfull~ advIse that the tax ln-
gulred about by you 8hould be pid.
Very truly yours