THE A-ITORNEYGENERAI.
OF YlYExAs
Honorable D.B. Rwro'w
Chief Fxamider.and Chief Clerk
Board of Insurance Commissioners
Travis County
Austin, Texas
bar Sir: Opinion No. O-2988
, Re: Seation 12, Senate Bill 136, 46th Legisla-
ture - Mortuary or relief funds of mutual
assessment life insurance companies may not
be used to pay taxes.
Your request for opinion has been received and aarefully considered by
this department. We quote from your request as follows:
"In your opinion dated February 26, 1938, and written by Honorable
Riohard Erooks, Assistant Attorney General, it nas held that mutual
assessment life insurance corporations operating under At-tide 4859f
(House Bill 303) are subject to taxation under Article 7064a: and it
was also held that the Mortuary and Expense Fund of such corporations
are to bear the tax in the seme proportion that they of the last ruling,
of course,f is that the EOortuaryFund of such corporations may legally
pay a part of the premium tax.
Y