:
:
OFFICE OF THE ATTORNEY GENERAL OF ‘lZXAS
AUSTIN
Honorabletrro~ L. MOON
OoPntf AttQrnef
EotJston OQuntT
Croakstt , Poxa~
opiai Ito. 99
CA
924.
Uonors ble Leroy L. lioorr,
pea. 2
“YOU ~111 ramnber when I war in Au&is led
wok, WOU had OOple8 Of the
Op~KIiOD OD bDO?A
alaat lnd Charitablefnrtitution86rDt ao uvl
I harr these opInian8. Fot kDowlng 8nd.r what
c3tatuto
t&l181nJlt1tuti0n
w8a ehart*Ma, I am
unableto deterninewhetherthl& Hitler Wmorlal
Iiorpltrl im tax oxapt. Would thank pa ts tar-
airh me t&l8 oplmionat your earlirrtoan~enlonoe.~
Artiols6 Sootion2 ot the 8tat.e Oonstitutirwl prop-
rides that ‘the Lqghtum iviar
by gsnarelluws exempt tmm
tssation . . . ia8tltatlonrof purdl~ pablio obrritl;end
ell lews emopting prapertffrom taxationother than the abare
mrentlsned&hall br no11 sad mid.*
8eotlon7 o? Artdole7l50, YomionsAaaotrt~dCivil
ns aaeot*d la DUP~UBDO*
2.t*tutos. to tb8 sbovr oanrt~tutWm1
prorid.oa,and rqmlr 8a follou8:
*'p. Pub118 eharltl~. All buildingsbe-
leap;- to lacrtitutiaa8 ob pnrelr-publieebar-
ltr, togetherwith tbr le,ndr belonging to and
OOsuDiedby au& inatltationesot leased or
othmwlso tq4 rlth a view to prOtLt, ualeao 8n6b
rents cad proiitb aad rllmoa~y~ and orrdltr 8~
ap wptiato4 b maohlns tltutlo lol.elg
nr W ma-
ta i II SUab lRSt f tUtbB8 aBd to? the b4JMtit Or fha
Btak ad disabled mmber8 aad their iamilisrr,and
the burlalat the mm, or iax the matntaaaaee of
p*rmxkswhoa 01uU* to psmldr Sor tbrsHW*s
wh*t&r aash ~pormm 8ri semtirr et *aah &m&u-'
tiaD* or not. An iDst1tut1f3Bof purmly pablio
obarlty ondsr this artlola Is ona rh;lohdlapmua
its eid to its zsembw~ end other6 $a riobre8rer
alstresr,et at 68rth without regard do porerty
or rtohar of theneig~trnt, al.80rhea tbr ~tad#,
pmpsrtp and asset8 or so& institutionaan
placed and Bound bl it6 l8wB to PalieW, aid Ua6
mlminist4rIn rnr way to tbo mlirf ot its aem-
born when in want, rlcka.88and dlatro88, and pro-
vide homes tar 1ta h61pbS# *ad aapbaaeatmenbere
325
Honorable Leroy L. Koorc, paae 3
and to chicate snd mintnln the orphone oi It.8
esoeenoe s3ambereor othsr p8rson8.*
Pa Butler ~amorlcl I:oepitalha8 no ceplta~ atook
anC Its charter oontoine tte tollowing recitcle, mong othere;
*3iotlon 2. 3.8 purposes ior *blab this .
oorporetlon le romed em pare4 bcRevolea$,
charltablr and cCuceticns1 en6 nut Sor it-
nUlCi81 &D, en6 no ilnenoial @D ehsll ever
eoarve tc snp twribsr OS this oorporctfoa, noi
any ether person or institution lo the conduot
of the eLlne,but any reoelpte or t&Id oorpora-
tion in exeet~eof the expense ot orectloa and
mslntsnenoe of esid inetitution or imrtitutioo&
prorldcd for bereln elm11 be applhd br the b%-
rector8 to the care of charity patienta, and to
l&o equlpeientanO enlar@ment oi e&id tastito-
ticas, to oarrg but the purposes 0r lto organ-
lsrttioaand oporetfon, ES the&- in their Judg-
nent map de95 wlee. It 18 orgsnised to eoquire
or erect, end to equip, condcct end rmaintein,
on tko broedset humanlterian prinoipele, IJhoepltal
or hoqpitcle, end eobool of echools for a~reb8,
to da m fo r the elok a ndinjured, a ni3 to ldnorte
8aC trntn psroone .lin the o&we ct the olok end h-
joret?, lesuing to ruab pareon dlptorws apon gnb-
\Ietioa,end creating cad %csidQoti~ suoh hoepIta
or ho8pitbZ8, eohool or eokoole, or ether,lartitu-
tltia ea my bii%ioreeary or QwaIrrbleto oarry
out,al.lof the said plupoaes. Ia erdrr thet otir
oontpetent, legal, sklllrd, end reputable ~pby8b
oiene end eurgaonc shall prcctfoe, operate arid/or
treet patients In the Bosplta~, or Ros,pitele,, or
othsr institution8 owned, oontrolled and/or eon-
duotad by this aorpor&Lon, thb Board ot Bireotor8
ahall hem ruii #ml plenary power8 to eleot 4ob
8618ct, la th6 wmner euoh Bbrrd Of DlreetW8 ray
aetm boat, the phgsialane and/or surgeons who &bell
bc pamitted to $io prectioe, end to pm6aribe r&t
pronul&e ler6, ruleor and Pe@iLetiona for thb
government of encb hoepitsl, hos~ttale, or otbw
Lnstitutions, sita at suah phgeiebms, surgeoae, and
of the rx3tient8,mm368, osricere, vieitop8, .4aeployere,
J
6CdOther6 t.bCPkii¶ OP 4OWlCBOtd thUro*ith.
T&a iiticotorr ohtill have all authority and
powere conferredupon Dimetora, by law, anA
such other authoritysti power a8 ir usually
baldby dlxectors of elmilar oorporat1ona.'
publir saWit; ..w-__ ___-
[ftst6CanetitatloR.and &I
AsL,-..---