296
OFFICEOFTHEATTORNEY GENERALOFTEXAS
AUSTIN
Xoaorable Deoego 8. Sheppard
Coslj7troll~r Of F-liblio Ao00unta
Austin, Texas
Dear sir; OplJaLon Bo
LOthe Tedsral Qorernmoat,
*This dapartnmnt has dirsated Joeke -08.
Co. that they are llabla 0az the tar."
Joske Eros'. letter sontalas, in part, t-ho follow-
ing faotat
297
Bonmabla Gaorgs 9. Sheppard, png8 2
*We are oontinulng to sxpexlenoe a ipeat
deal of difficulty In ooansatioa ulth the ool-
leatlon or tares due under Artiols X of Houaa
Bill 8 on aeles we mskr to the Uhited Statsa
GorernReu t .
*The Gorarnment ordara are aubmittsd to
ua, me Pill them, end bill them for the amount
of the male lnoludiq ths tax. In erexy lnatanoe
they Zomnrd us a oheok In payment for the bill
leas the amount of thn tax and snoloae with their
aheck a tax exsnqtlon oertifloata. iEe repaatadlp
adrlsed them that we hare eeoured Srom you l rul-
Ilya. to the affeot that the atato oannot aoeept these
tax exemption oertiiioatsth
“Wo hav4 a vary axtsaclive file of oorreapond-
oaoa on Wia aubjrot. The paeition takea br the
Oorornmsnt in all of thare lattara la the eama.
llany of there matter8 are aOil unaottled. Wa are
&ill malntafning ths poaitlon that the anount or
the tax mat be paid, ainaa WI cannot aubdb the
t8~ 0Ortiri0at08 $0 YOW 0rrie8.
"At the mu&g*stion or ca taia IL Q. Brom,
Flaaaaa Offlcrar far Randolph Ir9 old a lotter waa
wxlttan by him to the Comptrollsr 8anrral of thr
United States on this aub eat. I aa anoloalng a
copy of ths lqtter nhlah daptBl.8 Brom #ant to
. mo aa I&aroh 18th advising that the nattsr had baa
refcmod to the Ooeaptrollar GUXar81, and, ala@,
hia 1aOter of April llrt addreaasd to ma adVia
ma of thb daaisian reaahed after hs had rsOa%V 3
hia reply from tha Cantptroller tinera Of the
United Statas."
Captain Brown*s letter of April 1, 1943, Le 88
sollow8r
*'WI,th refsrenoe to our trl~phoflo eOntOrM-
tlon today, we will proaeed with paymat of YQUr
lnvoiat under date of 1Pebruary 16, 1943, for the
.aJnouJlt
of fnvoloe leas tax.
298 -
Honorable George T?. Sheppard, page 3
‘Tour attention 18 invited to deoieion
A-51249,~ Octobe 4, 1?3.3 ot Vbl. 13, pees 91
of Oeaisions of Comptroller General, whI&
provides thst any atate ‘. . , la wft,hout
authority to tax the United Stetoa on auah
purohaseo as may be nsoaaarrg fo? tha oonduot
of the buainosa of the Fedwal Oavermaat.*~
SeatIOn 1 Chapter 184, Artlola X Aota 1 4l,
47th Legislature (Oodkd by Vernon aa Artlola 70471 ? prolPidd#t
w’RadIoa, oomnetloa, oardm; luxury sxolra
tax; penalty ror nmking if3180 rspert 0r railura
to report.
~SeotIon 1. Baoh eraon, partnerahlp,
assoaIetlon, or oorjeat f on rellisf at rrtall
new radio8 OF now oommtloa, &ml1 maka quart-
erly on the flrst &ape of January, Aprll, Jull
and Ootobar of saoh fear, a report to the tip-
troller, under oath of the owner,, manager, or
li h aorparatlou,a~ ofiieer Ohsrroi, #horIng
the aggregate igrcw raoaipts f’rarp the anla ob
MY o? the aborwmmd Iteas fOr thaw quarter
next preceding; and shall at the sane tine pay
to tha Comptroller a luxury asoise tsx equal to
two (2) per aant of aaId gryoaa reoeipte as shorn
by said report.
*Every pmson, partnership, l880oiatIon, or
oarporatIon, selling at retail, playing oaram
ahall make quarterly report ae provided abovo
showlug the total number of pas&! or daaks o? auah
aarda sold during the preaedlng quarter, and ahall
at ths gsnrr t Ine ,m to the Comptrollar a luxury
EXIST tax or rlvs f 5) aenta per raak or de& of
euah ylaying cards 80 sold.
*Hothing her&n ahall bs oonetrued a0 aa to
require p,aymsnt of the tax on I;ross r*aeipta hma-
In levIad 4ozce than o$los cm the jzoaesde of the
sals of the sam artlole of ,mrohar;dls@. A retall
aale a8 used herein, mmns a SS~S to 0~1s W.hQbws
fw une or oonsu?optlon, and not for rarele.
Croae readpts of n nelai mea8 tha rumwhloh
the pumhaser pay8 or agram to pey for an
ertfols or o-mdfiy bought et rats11 .aala.”
The o~inlor. of ths Caarptrollu Oennrel, rr~tomod
to in Captain Brown’a letter, wa8 datsd Ootobar 4, 1933, and
altad ee autharltg Panhandle 011 Goixpaaf T. State oi Miaoiro-
I.#, 277 0. 5. 218, 72 L. M. 857, 48 3. Ct. 451, 56 A. L. R.
Ths oQrrucJtnssaOf the Pen&and14 oeau “14 nom opan to
aeriaua qucstlon.m The tax imolted tn Coeyltrolles tknsrrl*a
&eolalon wes e retell sales tax on the eonawar or purohaaa
-not e vendolp'8 ker (es WI hate bsrcl), neeeure4 by &roe8
r@oaipt& Thlr, r)e&mrkowrt hold in o&tion O-4403A that $h.
ter in qusetion wan a ro8s rs99ipta tax, not a sales tsr,
end was riot lrriod a&a f nrt the retail pwahamr.
Tuhen4l.r Oil away 0. Nlaaiani~pl 9upra, la-
volvs4 lelu dfreatly to the Vnltad $lataa f9r t&a nra of its
Coast me:-4 PIret ia aerrfcs in tha (lulf of Yaxleo an4 ita
Veterans* Xou ltel at (irrrlipmt. ft awae under a law at the
mete ot N&u e rasppi whi9h proli6ad the8 'any p6raon
in cha buauinear of diatrlbutly feaolior, or rotall 4%%
gasoline, a!mU pay r0r~ the pr T loge or aJlga&lag in lloah
buaineee u1 nxoiao tax ot ld (on4 oeat) er gnllaa u oh*
aale of gaaolino. . .* We oil cmapauy1 id not gay r a%oa on
ru4h 44144 to tia t&alto4 Ststrr, an4 tha State brought 8ulb
Tha aorrgarrr 4@mUo4 011 ti~a e.rwn4 that Phi8 statute, an4 it8
eaendaents,it aoastrurd to lx oaa taxes m ruoh aal~a, wao
?4pU@lSUt to thu F.U.ral conllt E tut%oa. That 4Qat4nblon w44
sustain64 in the trial 4emt, 4n4 tb,4 @tat6 4p oa,le4. %a
&pram9 CttUrt of thr fraiOed 8Eat68 bald that t Rb f3Wta We8 l!Ot
math4 to wlleot the kx from tha mnhanar4 Oil Wwm UP=
the garrolias arrld by It to tha Federal Covnrnasat~
f,@. Jurrtioc, Butler, who wrota the me3OT%tF optaim
of the Court, aaidr
*me rieht of ths ~bited Stat68 to nak0
suoh pup&asses is 4eriVud frQlr tih4 &WI8titUtio:~.
Ronorabla Deor(;e Xi. Sheppard, pa{;9 5
The petitioner’s ri&t to itake sales to the
United Litatas was not &Pen by the atnts and
doea ilat depend on stats laws; it reaulta
iron t,h6 aut!lorfty of the national govern-
ment under the Oonetitution to ohooae its
own means end 8ouraetb of supply. While
Zdlesiaa~ppi may impose obar~ss upon patitloasr
for the privilege of oarrying on tra4e that is
aubjsot to the newer of the ntmts, it nay not
lay eny tax upoa trfmaactions by whioh ths
Wit&4 States SSSUTSIIIthe things desired for
its governmantel purpoclea.
The validity oi the taras alalum la
to be determinati by the praotiral eftoat of
Unforaemsnt in respeot of sales to the &svarn-
ment . w3gi.m v. Covington, 251 c. s. 9,5, 192,
64 L. 24. 157, 167, 40 Sup. DC. Rap. 93. I.
ohares st the prescribed rat6 is tie&a, QD a@OwDt
at wary gnllon aoqulred by,tha Vnitsd Statas.
It la lmmtsrlal that the sellas an4 r.ot the
puroheaa+ is required t3 report an4 m-&a payment
to tha state. Sale 6nd ;urahase oouatituta a
trenaaotlan by whiah the tax is suaaaureO aad on
whlah the burdau~ smite. Thr ualount of Awlmy
llairaad b the stete rises at4 falls praalaaly
as doer t iia quantity of gaaollna so scoured by
tha Covommut. It depsnda ioaebiately upon
tha nuaber 05 gallons. The nuoeaaery opsretlon
of there enaatmuta when so omrbrua4 is dirsotly
to retard, iapede emd burden the erertiou bg tha
&itm4 Statm of Its aonstltutlonal powers to
oparata the fleet and haa;ital. N*Cullooln 12
-%arylsnd,supra, 436 ( L. 3%. 608); Glllaepf~~*~
Oklahom aupra, 505 ( if6 L. M. 3&O, 42 Sup..Ct.
Rep. 17lj; Jaybird Min. Co. v. i;‘eir, 271,Ui 8.
tW&, 613, 70 L. ~4,. lU2, lU4r 46 SUP. Ct. Rap.
To use the number of ~;alloaa @Old th*
Unlkd States CLBtn aearmre of the pTiVilS6S tax
1s In substencs and legal effaot to tax the @al*.
:Ie8tarn U. ‘felrg. Co. V. Texas, 105 IL 8. 260,
26 L. Ea. 1067; Frlok v . Pennsylvania, 268 v. 80
473, ~94, 69 L. ~a. 1058, 1064, 42 A. L. R. 316.
301
&fi Sup. Ct. Rep. 603. And that is to tax
the tilted StnCes--‘bo 6xaot tribute on Its
tramactlone and rpply the aame to the sup-
port Of the- Ptfit@.
Vhs exsatlonlr doarnded from gwtltloaer i
lnfrlr&w it8 right to have th8 ooa8titutloaal
lndapandenoe 09 thr United State8 in rsapsot
Of SU&I ~xuoha668 re&8ia untramwlcd. Oeborn
v. Bank of UnlteQ Statea, 9 ‘wheat. 736, 867,
6 L. Ed. 204, 2345 Western U. Pole&. Go. t.
Texas, rupra. Cf. Twraoo v. Thompson, 263
U. S. 197 216, 6 L. lw. 255, 274, u sup.
Utr Rap. is. ketitiOU@W im not liabls far
the taxes olnlnmd.*
out ltce aotlrltlcs in the Rats 02 :?orth Dakota.
ThQ lhnk contended tlmt Ihs tax 0wa not be
sonstltuthxmllg fitqmeod upan thn daalsr far any o&or vehlolr
rue1 whlob it pnrehaaod frost bin for tha ppTpo8* or oarrglng
PII It3 a~thorlzed'aotlritlo~ *rlthln the Stats, and that ~onw-
qusntly the dealer @@it oat ChrZEg9 the amunt ai rush tar aa
a part of the prlae. Ths uefentbuha ihRoehfor&‘cnb 6ho State
Auditor on the other hmd; oox-hssde d %it the zotor rshialo
fuel soid by DqRaohfmd to the PbdadL Land pknlf au6t be ln-
aJ,uded in co+&&& the tax a&d OOSl8iBqUUltl#’ DeEoohford a&&t
i,nO1ti8 th elmo o nt of suah tnx in. the p?IOiL
The Court mfdt
Honorable George H. Sheppard, pa&e 7
of North Dekota hae the right to legoee upm
e licensed dselsr in motor vehlole fuel 8
lloaaee tax or thrae oante per fgarlan upon
motor vehlole fuel eold by such dealer to a
Paderal land Bank foi UN In autolnoblles owned
by eeld Bank and opsrattwl by it inold8ntel to
its eetlrltise in the State."
II. . . .
Tfhe dealelona of the Unit& States Supraae
Court are bFndine upon thie Ooctrt a114 definitely
eetablleh, (1) that 8 Federal Land Bank is an
inetrumantality oi the national eovernncnt, areated
by Oongrtaes, aoti8g within its oonetltutlanal powers
to pertom 8uthorlmd governmen funotlone, aa4 (21
that 8u8h bank 18 oonetltutlonall~ endowed with the
eaae inaunity frora etatA kx~tion, that the national
gorarnmnt itself weuht hate b a en ladowed~rith, if
it had enmged in euah satirity dlreatly.*
I. . . .
“Jh the Aot proHdfag for the eetabltehaent
oi 1Cedrral Lead Beak8 (?e&oral Farm Loan Act)
t&me Ia a alwx intiootfon that ma1 eetetr *a-
u&ad by a Federe:l Land Bank ln the oouree o?
Pte operation8 wd+r th8 Aat eh8ll be eubJeot
to taxationi and thsro Is a epeolfla doolarrtlon
that *otery Federal land bask . . . ln8ludlng the
capltel end reeerve or 8urpJ.w therein and t&
lnotxae d6rlrad therclrxom, . . . flmt kwrtgagee
ersuutetl to Federal. land benka, . . . an& fum
loan bonds . . . end th6 laoom derlvwl thsre?rom
ohall be exempt troa . . . State, mwfOlpa1 aud
lwal taxation.'
*It 18 reaeonstle to amew th8t rhsn GOn-
grew eald that a etats iol.ght not tax a Poderal
Lend Bank, its oapital, rewrve o? ewplw, or
the lncocue derived therefmsi, or tiret .~QY%W”ee
sxecutsd to ths Benk, or ?am loen bond8 or &-
00x0 derived therefro-r, it had in rnlnd &act and
Honorable Gsorga IL Sheppard, pa&a 8
dlsoemibls tazcea, end that It did not have
in mind taxes imy:osed upon arid oolleoted rrom
other persons with whom the Bmk might tram+
eet buslnsue, whtah night lndireatly result
In mme sllghht inoreaea in the operating er-
penees of the Bank. The tox in question here
is not a fat upon a Fedora1 Iand Bank, or upan
its Oadtal, r eser ove r lurplua or the lno~sls
derived therefrom. fIelther 14 it a tax upon
mortgagee exaouted to such Rank, or upon farm
loan bonda, a~ upon th6 inoom derlted thera-
tl-OS. The tax i% ore upon a dealer la motor
vehicle fuel, who hne applied for, and who haa
barn granted, a lbmsr under the laws of this
State, to engage In bnske#a as II dealer la
aotor vehlole fuel.
The tax involvrsd hrre Is a tax irnpocred
on dealers for t-56 privilege of engaging In tha
burlnem of selling motor vahiole fuel, and the
amount ai the tax lo measured by the nuaher ot
gallons *used and sold’ by the dealer. It 1s
not a tax upon a Pederal Land &mk or upon any
function *hioh laoh Bati ie authorlaad to per-
iOtm. It irr not a tax upm any ot the powera
with which the Bank is vented. The i&u& nay
exsreias every ftanatlon and feriorm every rot
that it wau orsated to 8xaarc ae en4 perform
without cne cent of lte fuade belag expended or
one sent of its prorita be1n.g taken away hauau~s
of this tax. The tax oamot be laid directly
upon asp aetlvity 0r the Bank unlesr it ansagem
in business aa a lieeared dealer of lootor vrhlola
fuel in this State, aad the Bank was not Or8atad
for the purpose of en(ga@9gln rash buainrso.
‘f7ha only Way In whleh the funds of the Bank iitrrp
ba ~expended, even indtreotly, ln the paymsnt of the
tax will be if the Bank puroba8~ motor v@hiola
rue1 from a dealar wha lnoludee the anowt of the
tar in the salea prlae. But ii the operating ex-
onsea of the Bank are inorsaeaa beoauae of the
L npositi05 of the tax up05 a dealer Wan oboe the
~hnlr purchases sotor vehlcl4d fwl, that effect la
0~1~ inoldentel nn& remote end cannot be aaid to
““Y
Honorable George ii.Bhsppard, pge 9
be a tax upon the Barik, Its oapital, remwva
or 6lurplus, or upon any of tho opsrationm of
the Benk. %sry tax laid upon l dealer will,
of oourse, to some extent be reilected in
the rice whloh he ohargas for the co.moditp
nhlo Ii he aella.
=. . . .
" . . . the Buprwnr Court of the Unite6
State6 hen held that en ooonpatlcan tax m~asursa
by &roam inown@, rhero Inpo8ed by 8 &ate upon
a aontraotor with the Uhitad EJtates, I# mot
intall a m l tax apen the Taaerrl Goveracat
aad its oporatlonr, eta UrorrQa the lqw~sItioa
of the tax MT lntwoasr the 0-t to the V-a-
Mate Jamar t. EZOTOUontrqatlng Co., 3r 2 I?. 8.
ix, 160, 56 s. ut. 2~8, 62 L.~ Ed. 155, 172, u
A* t. R. 318 atma ** Johnurn, 282 a. 8. 509,
51 8. Uc. 27 I , 75 L. Rd. 496, 75 A. L. R. 9.
*. . . .
The tax is geeoral qnd non4ircrrldaatory.
Thr law lcapomr the sama llmnnre tax upon all
motor vehiole fuel mid by l UOU.W~ deeloa
without regardto whom the puraheaormay bo.
Tn this oem the doelet (DoRoahfcsrd) ?Ixad
the prioe whioh he charged for the gaaollar that
he mold to the Luxl I&nk wf# ths tax in ralnd,
that is, Ln Siting the priae hs added the abuut
I
lio,norable George 11. Shepporti,
paw 13
absolut% immunity) the proposition that,
although the federal tar map inoreese ooot
of state gov%xnm%nt%, it may be lmpossd Lt
It does not curt.aIl fun&Ions s%o%ntIal to
their sxI%t%no%. Expre%ol9 or lub oIl%ntIo,
it orsrrulsa a a%ntury o? preaedento.( 304
0. 8. at page 429, 430, 58 EL Ct. at pago
980, 82 L. Fd. at peg% l&42.
*aTha sw%%pJng ohang* of ooaotruotIon of
th% oonstltution’ , and’ th% applioatlon o? the
ooatrollIng prlnolpler, rnnounoed la Oh% deslo-
Ione that deorasd suoh %h%ngo, 049~1 to 08 to
leave. no subetantlal baaia for th% iul% an-
nouuoed In Panhandle Oil Company v, Mleolooip 1
ex ml, Knox. It o%%m%to u% rather that tha 4
deoIoIon, In effaat, hse been overruled.
1. . . q
"ZZm Isposition or the taz,Is not an
ereroise or ari attempt to exismiee by ths o.tktcC.
es any power *by taxation or bt erwlae, tocr%-
tara, impsde, bwdbn, or In cuiy.,~pepnbl
P oontrol
the operation8 ot’ (4 Wheat. $t pages &2+437,
4 L. Isa. at pages 607-609) The Foboral Farm
Loan Aaa. If regard *b% ha8 to rabatanas and
dlreat effeoiys’, and ‘m%rel9 th%orsti%al eon-
0egtlons of iatt3rffmmab rfbh tha tuno0fono of
i30~4m~iaent' be lafd %%I&,%‘theq% Lo no wSilb:mt
ground for holding that the d$$ct upua the gorsrn-
m4nt is other than ixidfreot aniLrsm6tr2
at pages 386, 387, 5S.S. ct. at gee 62,,3w*si
L. .Fid. at page 914. Ths Imp001 tp”on of the tut*upon
a dealer for @aaollns mold by hfa to a Fedora1
Land Ban&c *nsither.preoludm nor thrsatans unr%d-
sonrbly to obatruot any funotloa e%e%ntl~al to th6
eontimed slfatenas’ a? the Bank. ETsIth%r doe%
It operste to oontrol, hlndlbr, or Impedo the Bank
In lit;9 psrZormfmo6 of an9 ~e%r*la% that It *8%
%at&blIIshed to psrform ror th* govwm3ntc If
any of tha burdem oi the tax that I8 l.mpfkti upon
the d%al%r indirectly reaehee the Land Bank that
Honorable George Ji. Sheppard, pags 15
and consequently reduce that government’s
revenues to a proportionate extent. ThlS
view is in harmony with the oases herein-
abovs ofted which reaognlze and define the
inherent ltitations or the ,dootrine of
iamuIl~ty, and r0ii0ws the pronouno4m4nts
OF the Supreme aourt of the Unltad States
la its more reoent decisions formulating It4 oon-
.oluslons on the epplloebllity of the prlnolplo
anU Its limitations In relation to other taxing
James P. Dravo Contraotlng Go. 302
%.Ut:;i 58 S Ct 206 211 82 L Ed i55
14 A. L, ‘R. ,G, r~ir0Ga ingsilae’Mas& co: ‘
3no*, v, Tax Commlselon..of Washington, 302 0. 9.
186, 58 S. Ct. 233, 82 L. Ed. ‘187, and Atkinson
vr Stat4 Tax Commlssfon or Oregon, 393 U. S. 20,
jta. Ct. Q9, 82 La Ed. 321, Jan. 31, 1938.
“We are awar that statements *oh night
be said to support a oontrary 4oaolaelon have
b44n +ade in the oases of Panhandle Oil Co. v.
Misalsalppl ex rrl. Wnox, 277 0. 8. 218, 48
S; Ot. 151, 72 L. Ed. 857, 56 A. Lv R. 583,
fadian Motooyol4 Co. v. Unltail SOates, 283 0. 8.
570, ‘51, 0. Ot. 601, 75 L, Etli 1277, and Graves
v. Texas Uo., 298 U. 9. 393, 56 S.-t%. 818, ‘80
L. IL 1236. Those oas*a involved, respeotlvely,
alar or )d[issisaippi imposing an exoia4 tax 0r
one o4nt par gallon upon the sale of gaaollne,
a statutr of Maasaohueetts Z4vging an exoisa
tax on sales and a gasoline tax aot of Alabama.
*In the ease of Je~31esv. Dravo (Iontraating
oompsny, supra, the oourt had beroro it ror oon-
sldaration the Gross Sales and Inoome Tax Law of’
Weat Virginia, Code W. va. 1931, ‘11-13-l 8t sap.,
as amended dots 1933, let Ex. Seas., o. 33, whfoh
provided ror annual privilege taxes on ao~oount or
~bueFnae4 and other activities.’ ~That law imposed
upon the oontraotlng oompanr a tax equal tom 2 per
cent. or the grost inoome from Its bueinees. The
312
Honorable George H. Sheppard, page 17
and further that theretofore thoee oame
had been distlngulehsd and must be deeaed
limited to their partloular islots. Notwith-
standing the holdlnge or exprearsious in the
oases distinguishad, it must here be eonolud~
tbnt a proper OOllStrQctiOnof the Ratail Sales
Pax Aot of Callrornla 18 that tha tax IS not ill
the rale, but rather that it 1s a tax in the sama
aategory aa property and oxoise taxes payable by
an lndapsndent oontraator engaged in the buslneaa
of retail sales whlah, although they am reileotad
in the higher aost of the produot or oommditg
offarad, must be aonsidered msralp as a neoessary
expense of aonduotlng the business. St is a tax
oouiputsd on the gross rscelpt,s frwn thp~:oonduct
of the. bnsinesa at the retail merahiquti,:, Eaaan-
tially, as intimated fn Metaa1.i k E$‘dp v, Mitchell,
supZa there does not appear to be ruiy sound basis for
a di&otlon beoaans the reosiptr affording the
nieasure of the fax are derlred from thr rstafl
business oonduoted by an indspendent ocrlltraator
or aerohemt, rather than from tbo nrle of 8ervlo68,
where otherwiee the larpblrltioa %r nonriienrkmlnat~y.
Clearly the icnpo8ltion Of a prirllage tax an the
retailer of ooaooditlslr doe8 not Intartar with the
pewer of the garernamt to borrowmoney; nor doas it
aiteot in any eubstautlal siannor ths eftiolanoy aI
itrr agenog in the psrtomumae of Its dutielr, nor
the ability of the persona taxed to dlsoharge their
oontraotual obligations to the gooarnmant, nor the
ability of’ t+he government to proomre the sqloes
of private individuals to aid theat la their under-
talringa*
Tollowlng the path pointed by tha oourt in
thr Dravo Case, uu conolude that the tax on the
retailer unds~ the Rata11 Sales T!ax Aot Of this
stata lmposad on the basis of a return whiah in-
alludes receipts dsrlred from salea of tangible
personal property to ths bank, a fe4dsral instru-
mantallty, doas nat unduly burden the Saileral
government nor intsrfere with the axarOi60 Ol’ th6
governmental t unotiona Alelagated to ita instruman-
tality, and was therefore Yalidly ilapoSa.”
314
Haaornbl~Gborgo p..Shwpatd, pa@* 19
not in tact the *purahars?’
within &ha meaal~ of thr tex
stntute.w Soo l&C A. L. R. 621 itw a! uxod.leclt Mnotatioa.
In rlar or the above la 8h o r rro
ity,lr* o? #a.
opinionthat you carisot1y8dVti6d;loalcr
3x08. CO. that it
ra6 liableimp the tax. ‘84am further ot tha o&ion tk8t
the Comptrol~et c?ensrel~a 4edlalon is nrrt arpllanblo to thd
tads involved tn your o~lnioa nqaert.
Ruimag thst the above fully