.
OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
Honorable George Ii. Sheppard
Comptroller 0r Pub110 Aooountr
Auetla, Tex88
Dear dir:
mbmltted ror ou
ot Thm Amerleaa Be
free Sror ad
6plled a6 followar
arty ln the Cltr of Clebunts,
*io &i uoe ie thlo property being put at
10 well rented and after doduet-
and oo?anty tuom, inmranre and upkeep,
are about e aad uo wed In the maln-
tenanee of thr Dollar Chapter, Amerlom Red Crors artlri-
tlr8.
Eonorpble Forgo 8. Sheppard, tige 2
"2. What be your plom aa to lto iW 1~00
The proput lo on the market for oale. It
lo the 08ly plooe of property held. Uo hte trlod
to g e t l naoonable prior ?or thlo ?operty linw
it M Olqepted br 6008 Au&uet 1, 1 1 43. It the
l0a bo Bold tho )ro.o.dO
p r o p er ty will k iBtOOtOd
iB u. 8. boBdO.
“3. 'If oonronlont thlo Daportuat ohould
like you to oend a pa8phlet of the law thot luthorlzoo
oreatlon of tho looal ahapter of The Amrlo&n ZmI
Cross and oopy of the Charter.’
-ho luerlour Rod Woo8 ~88 lnoorporated
br set of Coqgroeo In 1905 no l ?ederal a&enoy.
~1
A8 we Pnderotod it there lo DO law whleh uuteo
looal ohaptero. Wo le (nrloolng herwlth l photo-
ltotlo oopf oertirylng tht the Dollar Oorott Ohaptor
Lcr, jPrlodiotioB and lo lpoelfle~ll~ authorbed to
lr r r yo n R e dOr 080 lOtiritieS and monthly r&port8
le sent to thr Amerioan lktioml Rod Croao. speoiri-
rally Red Qrooo Chaptoro ue not pormittrd to hold
titlo to rod cotate and the title to the proputy
lt Cloburne lo in the aano of tho Anerloa8 Red Orooo,
ruhlngton, D. O., l Fedorol yenoy. 8hould tho
property be 0016 by the Aaorloan Rod Crooo, the
proooodo would be turaod over ior uinteunoe or
the Dalloo Chapter. Shlla we lo not aulrq the
property in qrreotlor dlmtlr ior Red Or088 br
ouapanor, tho proooedo are king uoed for main-
tenanoe of tho Dallao Qhaptor. We bellevo that
thlo proport lhould bo uomp% from tax&ion and
le l k lB g that y o ulo mll0.~
Hanonble Gaorgo H. qheppord,. Pago 3
-. h4ro help lxpraooly
W; - In our protlouo opinion
No. O-4291 The Amorle’MRed Orooo, or any duly organized
or azlotlng chapter thereof, to be an lnotrumontollty of
the United States. O111lko the oltuatlon of unp other
inotnmaat4litieo of the Felar41 Governmenb, whora Oon-
grsso ha4 axpraooly provided for loon1 nondloorlmln4tory
ad 14lora4tu llabllity, the otatutea ara silent regarding
ouah tsx llsblllty or iamunlty of the Red Crone. Suoh being
the oaoe wa ore l~ollnad to iolIor the tact laid domi in the
reoent onoo 0r ~ravoo v. Pa0910 of %ntb 0r Jew Yori:, 306
il. 3. 466, 83 L. Id. 927, 59 S. Ct. 595:
?3110n00 0: cougroso Implies Immunity no more than
does the ol~~anoa or the 0onatltution. It r01101;0 that
when exemption iroll ltsto taratim lo olaiaod on the
C;rouad that the federal gorarnzmt la burdened bf the
tex, and Congress hr;s dloolo8ad no Intaatlon rlth
rsspeot to the olalmad lmnunlty, it is in order to
oonsldsr the natura and ofieot of the alleged burden,
. . .”
n looal. nondlao$lloinatory sd raloropl tax on pror,srty
of a Tsderal instrumentality ham bean uphold ln numerous
daoiolono of