Untitled Texas Attorney General Opinion

. . ,. * OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN SionorableBcscotiOilos, Commlsaloner Oeneral LomY Off100 Au8tin, Tarrc * pawlaent OS the ths subatanac of vtl1oh to 2@93, inoh- Vlth lrvs k- ld Olrll Btat- l follwing l uboequmt amend- ta 1333, l(3rd Logid.aturu, Chapter 20, and ACtIS1935, ii.gular Bea8lon* chapter 29. rs'that Mr. Eull Youqbloed ovna these mlnlng alalma, alad that the pdnolplo mfnarala to ,bamined ara lead vlth a poasibll- lty of w.me lllver. The United Btake &Vern- ment has proposed to par l lubsldj OF pralu to lnoourage the mining of thee* sttitoglo hetals auah premium vould probably ti from 2# to 4,iper poun$ on the prooemoal metclr. HonorableBsscom Giles, CommLesioner, P&e 2 Furthemore, it apperrm that the laelter 8aetlm.s pays the frel8ht on tho ehlpmant of ors to ths smsltar, but before making its net retums to the ovner or operator of the olalm, tbr smslter dmlucts vhatevor tzunsportatlon oosts have been p&l by it for ors shlpnonts. In oonneotlonwith tha faots hsrelnabovoset out, you have roquostod the opinion of 'thisdepartmentvlth re- spot to ths r0il0va two questlonsr 1. In oaqmting the #$ rqslty duo the Btato from ml.nlngalalm by virtue of Article 5395, lWYl8ed Civil Statutes, 1925, as amend& should you lnoludo In hour aaloulationbased 011smsater mturns the &ovemmsnt subsidy or pmlums paid to enoourege the sllnlngor thme stratoglc aletals4 2. In casputlng the 6@ royalty due the State frcmnolInlaga1alm.sby Yirtus or Artlole 5395. FulYl8edClYll statutes,1925, as amuulsJd, rhaultt~ou inalude in your oalaulationbamd on smoltor returns the transportationooats '*id by the kiter for the shi~ent of the on from the pins to ths smelter. vhloh aoats ths smslkr deduots bsfon making hls net rstum to ths ouner of ths olslm? From Artlclo 53 5, Reviosd Civil Statutes, 1925, as maendod by Acts 1934, e3ru Loglsletum '2nd U.S., page 51, ahpter 20, paxugnph 8~ Aots 1935, '4th kglslatum, Reg. Sems., pngm 56, chapter 29. I 1, vo quots the follwing portions tharoof vhioh are portlneat to the questions sub- rlttedr . . . In addition ta rental paponts, the wnk'of such claims shall pa7 a royalty of 6# of the value of,t& pmauatlon of tha mlnsnls upon such alalm as shorn by the net smoltor, . . . . rsturns orofthe gross sums lrlslng from the sale of ths ors or produots from the olalm and xwoelved by the ovner. . .m A subaldy has been dellned as e grant of funds fram 6 govennnent to D.private lndlvldunlor ampany to asalst I’.;. , in the estebll&ttnt or support cf 8n enterprise deemed advantagecueto the public. 6: Corpm Jurlsji~~rd;~O Phrases, Permanent Edition, vclumc 40, psgc Webstarls Rew Internatloml Dictionary, 2nd edition, ve quoter “A oubsldy may be ulmyly G Gift.or con- sist In the psyment of . . . . funds to aid ln establlshlng or malnttlinlngo servlca or equipment larger or uore poverfr;lthnn the state of tr6d8 vould~vnrrunt . . . .' Under the pro~islons of Article 5:9fj,herein- above sot out the stats of Toxns is entitled to e royal- ty of 6&$ of 'the value of the production of the ml.nsrals upon aaid clslm ss uhovn by the net smelttw returns.' The amounts of aoneys to be paid by tlw Yoderal Govemsmnt as set out ln the fuots herein la in the nature of a subsidy, sn outrQht gift or gr6nt i.gCie Pedoral Oovbrnment, to the claim ovner who mlnss the nlne~ls, and 1s to be paid on acoount of h:s,cooperation in the piers of the Govarn- ment.in aid of the mini of these strnteglametals. Durr Drug Comp.%y ~8’.Aoms, 27 So. (2d) 90:, at p6ge 907 S 13. Such sum bslng In the nature of s premlxss,a gift, a sub- sltly,am not lnnaludableIn tiuccas~utatlonof the "value 0r ths pFodu0tion 0: the miners1 upon said clulm," snd the State of Texas should'not share therein. Our nnaver to the first question submitted herein ia, therefore, in the neg- ative. The ssme quoted pro~lsion of Artlole 5335 pro- vides also the basis upon vhloh to compute the royalty pay- able to the Stats. It provides thst the State 1s entitled to s’royalty of 6&Y of the value of the production of the mlnersls upon said clslm as "ohovn by the net smelter . . . . rilturns.* (Underscoringoura) .. The Etattod heremsclose that vhen the smelter pays the trsnspor- tatlon costs for shlpolentof the oxw to the smalter, it doduots these costs before making lts net return to the olalm ovneti. It 1s our opinion thnt the tern 'net smel- ter return" as set out in the rtatutes means that amount returnable to the clnlm owner vhlch lo clesr of, or free from, a31 ohsrgea,or deductions for transportationscosts, Honorable Bcinom Oil-, Commlclsioner, page 4 paid by the emelter. A oomputatlonor amcertalnmentof i-oyaltydue the ?!tatobaaed on net welter returns vhlch vould lncludo therein tranaportotloncorte.refomd to henin, vould be erronooum ln one other respect; that la, the resultantamouat vould be an ullovanae to the St+te of a royalty larger in amount than 6& of the value or the produotlon of the rinonla u?on acridolat am provided for ln the maid statute. We, thereforeansvor the recond lubrltted question ln the negative. Youm very truly ATTOHREY OENERAL OF TXXAS Cheater X. Ollimon ADai t8Iit /----‘ ..L APPROVED ‘\