Untitled Texas Attorney General Opinion

TTORN~~Y GENERAL,. CD XAS b=z-v, AUS-rIN11.-rExAs PRICE DANIEL ATTORNEY GENERAL &.+a.JL.k July 9, 1948 Hon. Paul H. Brown 0pini.k No. V-629 Secretary ‘of State Austin, Texas ‘Ae: The franchise tax liability lf co-operative hespitals organized un- der Sec. 2A ef Art. Wt. V.C.S. Dear Mr. Brewn: Your lpinion request reads aa fellews: ‘In Attomey.Cleneral’6 .opinien No. O-6792, lp preved September 24, 1945, it was held that ceeperrtive hospitals lrSanined under Section &A of Article l302, R,C.S., Acts 1945, 49th Legislature de net fall within any of the exemptiene enumerate,d in Article 7994,, V.C.S. and, therefera, were required to pay the annual fraA- chit38 tax. : “In epinien V-299, dated July 11, 1947, it was held, that such type cepporatiens were exempt from the State rd velorem tuces QI their preperty. In wri ’ the epin- ion cop~inanco was talcan of opinien Ne. 0479 ““y but the qW8tim,4f er(llmrti*a frti the franchise tearwas not conridered rtnc4 it wa8 not bafere yw far. crmsiderrtien in coanectl8a with the *xemptian +a e4l v4lerem ta2as. Shce the dab d Idsofirst 4piafrp this effice has cansist- lntly required a11 c* r a th lr*i*ed a s under the 8fore- mamtieaed &et te pay T e ~au# franchise ta%. In the ll(kt Wo have arefully reviewed the twe yini@W in qwah and reaffirm our heldiq ia Opinion V-299. 0 inion O-(792, d l former rJmtdrtrati0~; in0o#w a6 it ir in ten f lict with V-299 ie WA. Paul H. Brown, P&se 2 (V-629) hereby expressly everruled. Evliantly the writer of O-6792 over- loeked the keldirq in Ct of Palertlne v. Misreuri ?acUic Lisaa Hw- pita1 Ass’n., 99 S.W. (U 3 311. Ce-q ma tive h a a p W~la lr l+ined under Sec. 2A d Art. 13@t, VLS., are %a&4 tnt! OAUd purely public charity.’ Hame th eo y re a x q mpfrtm th e p b y r a lea f t frmcbim tuoe. OpUon 04792. d l fermor a&&&cl- tratien, iadbr as it 18 in cenfllct w&b Opialm V-299, ialver r ula dr W VG/amm/fCP ..