OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
l3oqorahl.o IMorga H. ahopp8ril
Qlptrollar of Publio Awounk
Awtin, T8xar
k and the addltlonal
__a.. - - . - ohargo
._for grp_r_r
8ealt~onal ~@Em!&tax sn*.‘OOil;panjr
ms wan ro-
” fp lntlto par lr"i%iiult ef its saLa to tha a&h-
war Departmsnt.whloh nisas the iallowing quostlo~
by thls ~o~rtms&:
~"1. Ir tha Stota suthorisd to pay th. s111le‘
of thr Taras Panr C L+t for thr lldltionrl
Goaipatiy
8rosso noriptr ami franchis* tax88 it br baaa n-
qulnd to paf by tlrtq of th sales ~nrdoto tho
Stat* lUghw8’D8parQllmt; or is tha stata authoriue
to par tha bIll pnsrntd by the Texas Powor & l.l&ht
Goape bolcta- tha tu lo no&no?
*2. It the Stata f8 not euthorlzd to my th;
bill as #Wont& than would tha slaotrlo 801
h8 lboriua to nisr the mntraot rat0 t0 atis-3
Uu ld&tionrl ihnohiss urd aross noalpts taus
1t 18 nqtlhd to pufl
“3. Ii thi alrstrfr maw M not obtela TY-
11.t flxm either or tha torr~ol4g wthoda, than 18
, it authorload to doduct tha onant of ths tu on
6tata‘s~buslnass ma its report tn this dopartMntf*
As a nttaz af faot tha parri on to tha ook*1aeroi
lnnmssad srpana~s sttmdant upon pmhot"pon, whothrr suoh be
toxos or othsr lt8u 1s emnon badaoss pmotloa an& it is not
anusor to tin4 protisloas la aalss oontm8t8, by uhleh tha pur-
0h 8SaeX g r a at&sp3a fth 8
a dditiOIM lxprnrOr.
1
TJononblo @%Or$8 H. Elbp&Wd, pqo 3
'%liS phr? 8XiStS 68 SS iSSid.St t0 t&O
a bo&r poUtlO, -7, within tb 8ph0rO O? tha
ItatIou01 powersooafl406 to It, 0@ throwh the
lartmunkllt~ of the prop? dopartmant to whloh
thoso lntrr
r s er a o o nildr d, into oontnsts not
tad by 18V, l%d appropriate to th~jost 8X0TdSO
prohlbp""
or thorn0powera.* Blhs v. Hillor, 25 Tax. Supp. 281,
36 I%x., JUT. 639, rootnot. 14.
Tha INeta of Tams, when, throu@lIO* lnthorlsadaoprt-
monts, it aoos I&to tho opaa nrkot lb purabaso.**omditr or
OOmW?t8 t0 p U?Oh ~0 l OUWditV f?0m l p ?ir c ltOidiVidM i O?
oonwm, aa? not Qaund proionnihl trutm~nt by iirtuo o? lts~
sonrol&nty. It aannetda8nd that It be firnishod snoho~dit~
at S roduoo4 prOsilt,or at 0 loss to tho lollor. Sush a damand -I~,
would violet*~ror&s16nsoi both iba State an4 Fadoral Cf@amUtotiono
Art1018 XV,:Mo. 1,
17 ma 19,
awmt1tut10n et ths
qu.stion M r;?uthW the
notortholoss,ba nlI9nd from
wrt Of th@ t@IX@S&.a t0 ohr
rox, end llllbis oonnactlon let
a? in 6omrd th. MtW d the ;FltStO*O Smt%OPiS-
unaortha Bonat1tut10n ula statutes of this Itata d
/ UXI~OT
th#d~OiSiOI&S Of th 0lW~& O OOUTt8. it IS: Of @OUTSe
sotiiod that pub110 Proport~~iisoU tar pub116 purpoios 1s rxowt
rron taxation. ku?-mI -Atasoou
QouatI.8
\ Dlattiot la. 1, Y& Stat8 ( f. App.,
L"ei
24) 747, lrrer roWsod. 6ee also Arti6lo 8, Motion P.*nd Art-
I01. 7150, R.Q.8. 19253 OIO? OS D81188 1. atata ((Ii+.Ap l Irort
worth, 19301, 28 8. w. (24) 937) sun Azbtunlon ".g-~tfIs;s*yr
w8t0? Work@ BoaI’d of ~8tM8, at d, fait. App., , I
lab 8.1. (2d) 66.
The sums blllod a0 l propertlcmdk part oi tha tax.9
ia q~*stlonl?o not d&U or dlroot 10llos. Thor 0OSion t0
. -
lkmonblo Gaor&o H. Woppard, p-a 4
216dotinltlonof the ward WtaxW, which has brrn dotlnod to inaltido
in its mash extended lonao all oontrlbutlonslmposod by tha g.vora-
unt on lndltlduals?oorqo sorvIoos at the govarnm8nt, Dnlen Rank
:;,~l, 34 Tinn. 325~ 3 alo. 32S,,c1 Wo~a (LPeso. (err. ad.)
. IV
%I. adaily O? th. prOpOTtiOMtO NTt Of th tOX8lB to th.
bIllIn& in accordancewith the pmtlsIo~ o? t& oontraot,dooo not
oonotlt,utoa nlttupt on the part of the Texas Power ItLight Company
to tax tha S8ato. oti7 POlItI081 dIrI#IonS Ot the Stat. ha+. the
Baxar+adlM-Atasoooa Ooun8fos Rator IqJ l)i8t. No
??*s~~~'(Chr. App. San Antlono,1929) 21 8. W. (2dj 747, g&r
Alk.
Thor0 is no Mcz0 la the word '.%4X",
wklah rollotos tho
8ptapor its dapartaonts tsar t& pamnt o? .ll Oh4rg.8 80 a.--.
T)um?om, tho~tactthat the lii0m8806 aherg 1s dasorlba4
i Iq,tha'bIlling
00 a pmpO?tlOMtr pr?t OS a tax whioh the oolrpolrt
has born farrod tu, gaf la of no aa~o~no~oo.
9!hIal4MItIoairlobr~r, In tho ?lnal lnal~slo, Is mar.4
a parairy oat4 th. odmnar et l .sow Itoa ot~sxpanao-rttondant
.tqes the pntduotiaa 0ra00trmi lna r a and, la ths rlow~~wotaka
Of th0 MttOT it ~kr8 M diffO~‘OnOO a
,’ 0t&La? rP0h 8bdi~iQMl OhMgO
ba 4osorlbad~in the bIlliBg as a rsgortianat.p8rt of suoh tax'
or as on additionalohargo authorE d by tho oontraot. Tho ihot
roms'lns,and it la inoroap.bla,that tha 'oontraotontorod Inta br
the stat..HI&iwayDopartsontand ths Stat4 o? Taxes throu@ Q4
luthor1s.d 844OStb 8pOO1r100~ pxerldas tor tt48 06aitiomi 0h4m0
Is bllllq ?C+T0~~~8ntU884.
40 postlon of whothori QO&Att, I’O6U1U
on It* faoo, %a bono?l~al tcithe St8to or whatho%?
L. it should hen barn aado, isnot tot jodfolrloon-
sldomtlon. Ner is It within the power of a &ala-
tar101 oftioor tomdOObM r0ia land,POfU8. to lnr o m
or oemply with 8 oon~raotlhst her boon duly and o??iolal4
lpprorod by
orfoot Its lxosatlon.'
or
citingGhsrlo#srIbaor*s aearnv. Warm, I.14kx. 11,
262 S.N.’ 742.
Ks ma oonalvs ot.ae dIstlaetIon botwaonthis abarge
and OM arlsitq aut o? a pro+lsloala a contretrt
authorlrlsg
th. @M#l&MUl~tO p084 OO t0 th. 44Bn8-?4 p~~rtiO44t4 Sh8n
o? th.~a&dItIonal008t ai ?uol MOOSa4T~ t0 the opOl'4tiOn O?
it8 ~oaorators. The mar. ?a& th a th
t eadditioual lxpoaso 4TI4OS
t&'~a@&the l88088i3l4 br th0 St4tO Or kdOX*l 6@WON*fit 4f 4
o*rtaIntypo a? tax Is, la our OPlaiOn, Q? n0 *L@?i.anc#, *a
Eewnblr 8ror@ H. &pm& pa(r,5
.
long .a mthorlty to .hiit thl. bardon ir wnrmd by th. oontraot.
Thmr8forr it i8 the opinion or ~thl8dapmrtment .nd
you are ~~'mdrimod,Qmt the Stat8 &. ~8tMiorl%odto $q the ala4
or the T8um Pomr k Light Ooqmy ror th$ .&~itlonilgro.8 ro- :
o~lpt~ maa rrumhl88 ;tmxq8 it ha born rmquirmd to.&tayby rfrtur
or it8 .al.m~to thr~86rt.,gthnll~r,D.'~r~.nt.Suph.ddi4ional' I '
ohargrr 8~8 clr.rlp rlthin th. t8nwof the oontgmot 8ubmltt.d
and th. proridon .to whleh yvffhwr &k@atad OTraqtentlon.
Hot- would be @nods br. ..m@.fl.@ln# th. t.x 1t.r
br a rmim Ln thm +.nt&&~:r.t. tq ittrrt ,I% The rma8on ror the
lnacrmm8~d~~tr~ mart bi ag&m.nt ,Inth.~:~eoahr.oti Th. omptro3.l~~
amnot pmf addlti~ml~ chmr(88a&&i&t ,&ha Stak unlmar thq arq:
inoludrd fin tba eoontraot. m.ho1. t..~stat.,11 &T. Appi 327,:32
8.1. 452; State ve P8rlrtda (Civi !#&)~79 8.K (W) ,143.
hat-w hata rtatrd ;&mw&r &&‘*&8t h ‘&8t&8t
a nd
8nliy w+.
80
Yo ur
tu +id8tio,,~
n:,$
q n86
r 1 88a
:~,r f;~
arm
,w.*,~mll
‘lt.&.Wl.O
A..l.t.ant
A pro+4 0.8. 27494I :,,'
B Qrorrr S8llrrr
First A..i.t.nt
Attormy fhnera3.