OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ymlb 660. It. Sheppard
co8lptroller or lubli0 Aeeounts
Austin, Texas
XrP lilhsppard:
wo are
requesting. the 0
question, which we
is sold aftor
'Prmidad &hat t&4 tm, '8tOre,
stores, lDeroonti1e atltabllahaent UT
sroroantlleostabltehmonto’ whararer
ueed In this wtslull net i&cadet
wholoealo ml/or retaS lunber
A
3Y9
8 hovel or leaado to 8 mtmbn OS'lar~o tmmwnt builtI-
ing,but,ia t&o generality of tha~~de+laitlonsand of
those abwe quoted, it is to be noted that the twt q!sagL-
ties ai B at%lg&g apd esmtlttal atM?lut#.
vh0the.rthostruotm3ledesigwd to Bbelterrarnor
b o a a t,
a nga nter iAl
OPeub 8t4 ulo lo o e to ta r ,
nuwted
a a ddc a d g m
SWa usein th eposition Intth ieh
r t is so
Sirrdrm for thousedblgurpw3lnteabe& seBpIBtobea
00lLqoMnt pat-t OS the ter¶t%&lila@ 00 dM.
The terttvlull mtedal,g rhicb in the
exa8ttsaunder- 3 omhem3,Brsbe%s&oa
l1 ti8a r mtindsted b y0
1aktthatthetermi1dingrr %z
it&t* haa a vet-y d&Yalta ami v&l-
rmber8toai m8ning In the trade. It
is ituisted thao snob materials toon-
~t~~~~ter,ltnlber,tils,
-lYgaia-
to the ?abri.eati~ OS 0 brrudittg.
*SO ‘IhatWmhPsaeYOPbeeXl8
pued to rallresQ milta, oroa8-tL
or tslephone or telegm* polw,
mhhh are ewpmially doslgmd for
tho oonstPuotlotlor ctudard rat-
rotuls,traolu atxltelephone;md te1s-
grapblba6.r
UmoraElo Gee. If.sbeppml- mge 4
emgloyaa illthe exoaptloQ ie mlffiolCmtl~
ooBi~sn8i~to~l~rPatirialofoll
ldxh.ued In caa8t?uoticmwork* M we
;treSall~perslledo8thattalelarnarkoM,
in fs=mlng the mt ia quost,tion,rud in em-
ploying the term, ldaxled it shuuld bo
giYQB t&IO EWtdXlX OS obW@ St8tsd. !!!R
In the 0-e Of Mb10 vs. Board of Bdfu&nt3tlt
osullbrom,Tp.,iQl L386, the court observed that
.~OaterfPfBIKI~~O~ist~t~dlrmber,
bx=Loke,t3tOZm sndiron,butOf paintS,YWIAi&oa,padm&Uzy
othor subtatwee used ill bEcildlng ooMtnlotion.*
The abwe authoriti6s are aitad 8a those umst
faToz%motoaa enlarged or liberal LntleP~tutloeof the
terlt’lntildi.ng Emterlal~. To our tidal,hewer, they are
not c0ntr011lng.
ft i0 8 t8tidliM’ OQnoll Of St8tUtal7 WlUttl'Utiti~
(ibltd 0X@WS13ly SO tip StStUtO it8drf With US, RW tit. fitat .,
Art.10-l)t2mt8ords ln aatauta art3uaod in tholr ordl-
nary apd ~&R&A? sense UthtNt 8 WZ!t?8ry it%3nfdOtt fs ap
low,bulldlngaraterlale In tbo
~&se of thatterrameansthoss msterra!?&%? -
umd in the constmctionofbuAldingsr tanber,shlnglesr
rock, br5ck, tile, OeplBnt,lfm, @nt, rardsh, paper,
oammit, gbm3, na%ls, hAngits,loeke, and tho like, are
fslcilirrr PrtiC1Q6 ?8&lingW%thitlthe Ot'dM Wd pOa&%?
waning of the terls. To the ard4ary az.ltxl
thsaa are the
tW.qq oontaqleted by the expessim Or tarm %ttilding
=8tarlals.a Thay are th0 th%&qs rtriche&W iat0 the
fWar4ationof thebuildl.ngpropem. (Sw KLlisre. Co&-
~azl,26 S* u. 343).
It is hWt.hOl' 8 foEdli0 Z'Ule Of Bt8tUtaPp CO11-
etruction that esonptian,nsor oxceptiotm aont83.n~ in 8
8trrtuto ZWB not to be libex%lly OonatP~ad~ but an the am-
hit-y U?Q to be striOt1~ Con8tru~. SO that, W8 81'0 nOt
8t liberty to indulso a broad an& lfberal constrwtioa of'
the term so as to inCltld0 8rtiu1as not OithAn tllo czcmsmnly
mcoptQd pogular ratlad& of the aoras.
Bonorable Goo. ii. shopplud - rJogo 6
Wuy article. ootually enter into tho eon8truct-
Ian of building. that do not fall Mtbin tbi. d.finitlon
ofbuildin~ na~rtariial..The pluzM.ng, .lu.trlaalfixturas,
retItila~d 6ppEratune.,-rQu. built-in feature. Of ac-
eooesorios or utilitis., and the like my be rsntionod as
euch mtio1cs. Such thing. when ottrwhod to the bnllding
do bacom fixturas - Ulat is, a part of the building,
axI, thwafor~, s paI% of the ?oaltY -- but it doe. not
follow that they m-3 ritbin thermelte.%zildizig .sat.rl.l.*
It cannot Justly be 8aAd thst tnhriootrjd arti-
ole8 of utility, euch aa eleetrio8l a pllance8, gas eppli-
WCC., b8t.bRrd tOflOt fi%tulW, L &PS,
Tf3Ut h.8tinfi WS-
t+msieb~ c0011ug .yatQw, iu-3 rithin the..Jo1+o. building
. They JIV thing. suitable for usb)in building8
and nay, 0f c~uru~, be suitably atta&Md t0 the buildlags
88 fiXtUX'88,b00OBd.Q~8 parf Of the blli~&ill@. &tt thb
dot?. not in any.i.0 rulritqle ag8in.t Our conlrtruotion that
they 0x-a not of thoivaelre8 building wterinls. llhen.u&
articles have beea fabricated they ar8 no longor materials
Sor oontitrnotioa - th sy a -0 th e fini.h.d fnwic l
It.is tit tnts thut 0rergthi.n;:attached to, and
therotoro a flsturo t0 n building, Is itsolf gbullding
rcstQ?iRl". Iany 8pp?Oyr+at9 Rnd uaofu1 or ornamental
th%qp ~srybe tltu8 mie fixtur3., cr"hith,undo? no sort of
construction, could be hold to be *buildzIng catorial.g
Thus, wumbls tapeestrios and weu paintirwt ra;t bo par-
~~~&outly sot in the uall. ruxl thareby mdo fL&w.m -- a
part cf the bullclIng and rwlty. Xo 0~0 srould think of
call2.n~ such article. %uilding zzaterial.'.
ly the saw reasoning compllotaly fabricotod ut TD lit rwi*-
es hou-
;ffcrapprogrlate and won aooessary to the onJ0ynmt of
tha buildinF,attaahedto andbeo0xlng a t of the build-
do not t&ctx'ebybxor~strqal~auizorlr nto "buildiing PPL-
aal."
WIOhold, thorctfor3, that tha ranufwturti arti-
cl35 wntiomd by you are not Qhilding naturialP within
t&o statutory mxzptioa of tho PirnnlCixloquo&i at the
beg- of this opinian.
If Purt.kr xmsons mSr3 nss&xI fOP our conclu-
sion, 8~3 have it in thist A ela8aificatioa of atoms and
mromtilci ost~blishatats based solely upm tha ground that
on8 ouch rtoro or astnbliehrent mgag.d In tha tsxod basi-
Pjaa likmie. migagos In anOtAW and furthor lctivlty not
382- .
thus taxed, would be supported by scant raaaoo or bosl8'
pop"di"hg ewm ths ~olidlty or the etntute. or cm,
t s (illelowmfol7 rule ef statuttwy uonstruatioa that
a can&rucltion which rould reader the Act oonetitutfon-
tally invalid will be rrroided, wbao cmother reasonabl:,
coastructioazttsklq th3&ttc&ld, I, tobe ?oun¶ inthe
-e*
Trusting; that this will hate answerd ymr In-
quiry sati8racborily, wa are
05&m
tw
ATTOFNM GENERAL OF TEXAS
Untitled Texas Attorney General Opinion
Combined Opinion