OFFICE OF THE ATTORNEY GENERAL OF TEXAS
i AUSTIN
OROVERSELLERS
mToRNErGENERIL
I
Honorable Leonard Carlton, ComzIsaIoner
Bureau or Labor Statiatios
Austin 11, Te xa a
Dear Sir:
Your reoent request ror
mnt has been reoelved and reads
"I would like your
seed 011 Ml11 Boilers.
would these boiler8 be o
0 lnrlts to Tour
e 62210, Velnon'a
Annotated Civil ioh raatla,in part,
as follow8:
d a aeertlfioata
of oper-
ereinafterprorided~for,
rovialons pbrtlnent to our Inquiry appear
Bollare used exoluelrely ror
agrioulturspurposes
Y3ubseo. 6. Boilers used for cotton gin~.~
To ooma under the exemptionprovided In Subseotion 4,
the Cotton Seed Oil Ml1 Boiler rmst be used exolusivsljfor
*agriculture purposes." “AgriCult~o~ is defined In the oaae
of Gordon vs. Buster, 257 3. 1%.220, 113 Tex. %32, In the iol-
lowing lanpuage:
Honorable Leonard Carlton - page 2
mqA$Tioultureq,Is ti.aart or aolenoe of
oultlvating the ,?round,lnoludlngharvesting the
crops and rearing and management of live ntock;
husbandry; farming; In a broader ambe, the fmlence
and art of the produotlon or planta amI animals
userul to min.”
In the light of the above deflnltlon, it la our opinion
that a boiler used ln oonneotlon with a ootton seed 011 mill is
not exempt under the etatute as one Weed ercluslvelyror agrl-
oulture purposea.” It la claar to us that a ootton seed 011
IILIU 1s engaged In a manuraoturlnE, prooess,
For additionalauthorities 6ee KeeeenyVI. Beaeman,
169 Md. 582, 102 A. 666; ?Wndell vi Swedlund, 59 Idrr 29,
80 P. 2d 13.
Our views on the quelrtionare rtrengtheneb by the
Legielature'alnoluslon in the statute, a speoltlo emmptlon
in ravor or ootton gin boilers. If ootton eeed otlaill
boilers were within the purview 0r the exemption in ravor
of boilers ured for Waq$loulturepurposeen, certsiuly 4
cotton gin boiler would also be lnoludedand there would
have been no reason or neoeesity for the speoifio exemption
for gln8.
It is therrf'oreour oonolwion that neither under
the ooznxondeflnltlon and understandingof the term “agri.Oul.-
ture purposesn or under the speoiilo intent evidenced by the
Iaplsletuse in the enaotment of this statute doe8 the cotton
seed oil till boiler fall within the exemption inquiredabout.
Ywrs very truly
?:oodall
4 Benjamin Assistant
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