417
OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Hon. ho. H. Sheppard
Oomptrollar OS Publlo Aooountr
butin, Tour
Doar Hr. Shoppudr
ho Ukitod State@.
PUW~* 1 or 800
Sqmrlon, 48th Log
atutrr luthoriring the
roportr oi the Vnitod
trumentalit~o8.~
f suoh Hot180 Bill road8 &I
)pUblio Property.
o ?lquipunt o wa olxolu6itol.f
d br f alto-8 State8 or
any ot it8&oat8 or fnrtrumentd.itlo8, without rogard
to tho -or or tho affix&ion of ruoh tixturra,
maohlnrry, or oqulpmont to tho lan(l or building upon
- HOE. 000. H. Shoppard, Q-O 2
or in whloh muoh proportf is loomtmd, until muoh time
mm t&o Oongromm of the United States shall lxprommly
authorlao tho taxation or mumh ilxturom, mmohlnory,
or lqulpmmnt. llotwithstandlng any other prorlmlonm
or law, for the purpose oi tuation, the term ‘Boa1
Proportr' am applied to propsrtg o wned lxolumltoly
br the Unltmd Stator or a.w or Its h&ontm or fnmtru-
nontmlItlem shall not lnoludo a4 flxturom, nmhIne4,
o r lqulpment without regard to tho manner oi tho lf-
fixation of muoh fixtures, mmohlnmly, or lquimont to
;~ol&y;;fwbulldlng upon or lo whlmh muoh #rmpmr%f
Wr bollovo t&rt the lbaro paragraph
o-68 omr premont mtatuto in at lust two pmrtloulmrmr
(1) At prosent, mll prmporty ounod oxolo-
mlrely br the United States 18 ere!sQtedfraa taxatloa br
Saotlon 4 or Arti 7150. Tho first pmrt of Paragraph 1
lxmmptm all property bolonglng oxolumltely to the United
States, proridod that muoh l xomptlon from taxmtlon shall
not inmludo a4 real property mubjeot to taxation undo?
l4 Fodoral Statutom lpplloablo thereto. ObvIouml~, thlm
is mn lttupt to take mdvantago of the Fedora1 Qtmtutom,
whlmh muthorlmo mtatms to tu qoal property* of lg e no lw
and InmtrumentmlltIes of the United Stabs. It rmmmvom an
mpparont oonrllot botwemn those Fodoral Statutmm and tho
lxlmtlng State Lnr; hmwerer, It 1s bellmYod thmt mlnoo tho
promont lxomptlon Is for the bonetiP of tho United Statmm,
and It ham wmlred muoh mxemptku8 thm “roal property* oi
mumhagonolem and lnmtruaentallt~em 1s now taxmblo undu
thr lxlsting State Laws.
(2) Agenolem mnd lnmtruaentalItlom of tho
Fmltrd St&tom hato tho memo laplied oonmtitutlonal Immunity
rrrivi tmxmtloa am the Fedora1 Oororammnt itmolf, but tho lmttor
part of Paragraph1 of this Amt ummptm *anontm or lnmtru-
mentalltlmm~ot the Ilnltod States. Slnoo indlrldualm mnd
private oorporatlonm omn br amamntmaof thm United Statmm,
wo bolloro that this oroatom an exemption of mn OntlrelT BOW
01~8 mnd one mot oontomplmtmd either by State or Fodoral
L&W. It 18 oonoolrablothat this would work an lrropuablo
InJury to the taring power or tho state or Texas, lnamauoh
am &m4 lndlvldualm and private wrpomtions aro IWW aoting
am mgontm of the UAit@d States and mumh aot rould grmmt thea
oortaia exomptlonm from taxation.
- Hon. 000. B. Shopper&, peg0 3
In rlmw of the fast that most Fo4oral
Statutom luthorlalng at&to tmxmtlon et ma1 prmportr of
tho lgommlmmamd lnmtru8emtmlItlem of the Unitmd Matom
do not dofino *roti proportyn, wo bollrrr that ma&h tom
lro to bo Intor rotoa am a t lomn law. ml0 oommda law
portalal- to f Pxturmm la that uohlnory a nd lqulmnt,
whloh 1s porumontly lfflxod to tho rral omtato In muoh
wuumr am to manitomt am lntmntlom that It mhall bomou
a part thoroof Is taxmblo am Vu1 property”. Wo rompmot-
full7 submit t&at tho lb o toparagraph oi 8-h Aot doom mot
take full ldnntago of tho Fodoral Statutom whoro Qoagrmmm
ham omnmomttitm an& authorlao& tho mtatom to tu roil
yowo;;t or tho agaolom and lnmtrumontalItIom of tho
L ltu, booaumo It Is bmllovmd that at prmmoat
rlxturom, rmhlnorf and lqulpleat aro Inmlmdod in and
oontomplatod br the torn Veal proportp and the latter
l
part of this paragraph oroatom am xaption whoro neao e
lximtod bororo.
wo are of tho opinion that if tho umiibrc
moored portion of muoh pamgraph 1 lm rotelm4 and tho
lattor part ngt uudonoormd Is dolotod, this will r-to
thm mtimtlng apparont oonfllot botwooa tho promont St&to
and Fodmril lawm and lmoorpllmh the purpose of tho Bill am
met out in the murgono7 mlaumo.
Tours vmrytrulJ
ATToNwEToBwBBAL OF TEILB
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