Untitled Texas Attorney General Opinion

OFFICE OF THE ATTORNEY GENERAL OF l’EXAS~ AUS’flN , A. Xc.Fribbia I:onorablc o&ion Ho. 0. ‘h3J Liablll ’.. I The oonetAtutiona1~~0vtaiOns that epprorlah near- a& to tti8 ~UfStiOriRX8 ~%ctinnc 1 end 2 of!&tic19 En Of the CO66titUtiW Of !ikiXYs , ,butwb'do not bclievr seid -;rorlaton6ir$cda th6 oollootfo~'ofthin tex. *&la %x%t~cn 1 ron6S 8# fOllOW'at- -%f~~ixnti~ti ~h6ll b0 6&3i kna ~nmtm. All ~ropcrty 1.n this :‘tuta, wbstlmr awntsd by nsewel peroons or cozporetiontn;a, other than mnio$gsl, c.haU be taxed $.apro~ort%on to it6 value, WAQ& shell be ascsrteluedMD rdtybe prmided~by lm. %%6 f.6&6.srFitW6 !26p ffS>OYa :6 POX1 t6X. It riay nrso i5lpoEeacoupution toxca, ~bothupon czltur61 geraou~ end 'uponcorgorcrbiona, Other then ma&- 01p&a, doing nay busiaaK8 in this ntace. ft.ri0y 61~30tex Inoomi~~cl? both notural prraonn cm& 00~ gorbtions other the.nm~~fcigcl, except tbot g!or- son.3unpqcd in mabarical~cnc!afyfoulturulpur-~ uu4t6 shall imr6T be ~Q&m? to psy ex 06aui?ation taxa ~roviCo5, tneC two bwdra5 and r+np dollsrn worth of housohoZd end kitchen furniture, bclong- ill.@ to eeoh rdlg in t&f6 Stet@.Khellba sx6qti, teX6tiOn, and prOVib0d further that the oacii- f+ro?3 patlon~tax 1cmisc bjrenp oounty, oity or town 'POP my pear on par3ona or o0rp0rnti0na puxtmln(as any profae6lonor buaine&wl ahall not cbxcaedone.h6X.i of the tax latiiodby th6 Sate tar the tratsr, period on auoh ~rofea6h.a or btihiettsi” TbS p6irtOr said ??60titXl 2 thet~daala ti%h OO6Ugl6tdOn t6X88 f%ads es fOllOWSf "All ooonpetion Cnxca f&e%1 be-equal. und unl- fOrm Upon the f.mz,Q 61S66 Of subjeota wlthfn the litit pi' ths suthozity lovying the Lur) . . ." co11 c, f;otYch %R:q, .-n