2i35
OFFICE OF niE ATTORNEY GENERAL OF TEXAS
AUSTIN
G-C.-
--
At the PlTrt Qal1.bsurion or tam art t*plrlatuzr,
uhqft8r au paip 89 as t&o 4iots tbtmof, th8 ‘4eiraasum
8stabllahd thou&D, ftrpur XnteruatLooalsohalarrhl99ki6,*
and providedthat it shouldbo dnrtnlsteredby tla !mrd oi
Rogeak of the Uoivwalty of Texas.
The hot ot the &gi~U~ture aotobllrkling the *E. D.
Forem Intoraatlonal WhOlar8hl9 9~6" pxmvl4rdtbt the
Zurdqrhouldbe us& ior the pur$xs60 of p r o vldb lg
Mmlur-
ehl 8 in t&s Udnraity of Toxam to fbtudfants mm-~ the lb-
pubPlo la Ybxloo; an4 pmvlding eaholsrohl ln the Sationul
UrrLvsrBlty of x4Jxlooto 6tuis~t8 oi tbr)alrvelY3ity ot TextM.
The property~oonYsyodby ml4 Goorze13e?:c:s is now
xmitd by the Bond of Begmto for #cake owpiwr~, rtn4the
revenue thererromla plnccldto the czodIt of tho ‘9. D. Pqr-
DDE Iatoraatloaa13oholarhl9 Fund."
The property eoavryed by Silk. Ho$& ~6 .fndmpeadent
Hx4outoror tilea5t6teof VI.0. Bog& 4dQSO86b~et al, aon-
sirts of real art@e, mlueralrights, oil royaltiles, bends
rotss, ahtuwsof .*ok and other propertywhisk wfstitutad
the residueof thiiG+mtnta of a. C. 80%~ deabd664.
deawwbd, provide4that
"The i306x-d
of Bemntr of the %lvcrtslty.cC
Tesa8, 60 that eaid Xioardof liezrbnto wiy dnoto
uU or aa ~uob OS it a8 mey be aeoassargto the
eodownent,establi8hmentaod maintonwoe of a
lrotutifund +a4 to aeoura the aezvlocrr of man
of prove4 lam&Slagto QolAvtrormme~ orrandwn
luoturoron tit* WltotJl,lltsntulw, art ud
mob1 and politicalrx9orieoosaf m&lad. The
oontrolllngpawpotiat thl8 fouadatlon 'should
k to lwburu ur.~ppo*ualtyto thu U~vorsltg
and the aoopla OS Terar for knowing what the
real aonlcvermnt#aad at expwleaoe or isan-
klod huve beea* To thfl".cm4 the laotuxon m-
talrudby oold foua4atioa 4, ln the dlrore-
tioa OS ths aut&orlt~lewof t&e Unlvorslt, end
t
IN the inmao of the foundationmay jmrJili
delivertheir rempaotlve8ddrsseci8 on imica-
tion at any eduoatloaal institution publto
library,towi h&L, puta art lnrrtituto,
pub110
audltarlum,sto within the state 0r Twaa
9rovldodaa ad&ion bo ohan@. I sa9eolkt
nquqat that, at lu¶8t dutiagthe ftrfit
three to five year8 of this ioundationmrk
ettatloonand a0 ha818 be t8n by ret4nad
180tuxor8of aatfaaal abllp'ty and raputa-
tlon to the oalu8~aadao*io8 oi eduoation
mid the duty aad obllgotQp of our mmmon-
wealth aa& all lte dlvl8l@ns, to eetgbll8h,
equl ar!a.mt ofi.:a00 ,ygWf 1s not Far
lXQOPleaoe;agP,Inao&d ~~~~Cduo&nalfaolll-
ties in keepinedith t&8 dignity and ssplra-
ti0ti 0r WT gr86t Sttit8,*
Shea the Coa8tltotlonoi TBXM YBI)adopted, the
918 at the State provided for the eetubllalxuutof tlm
r nl.rmrlty or Tem8 b$ the 8wloptl~01 Artlcly VII, ss6tlon
10 theraoi.
2ho Oonstltutioaal80 provides POT the establi8h-
a a mulate.naao~
a a nt d o fa ly5tUn ot Srba ;abUo a0~001aby
tha adoptlon of Artlo vat, S3eotlon&, rti rue% t.hsphrase
*a geawai 4lffoniaaof kn~wl8U~eba1n.g earontial to the
pxq88nartionof tho Ubortieo 8~6 right61 ot tb p80plo,*
,~obp ~~oogni~lagthat th8 eduoetfoa or th8 aa88e8UM
r~~.iUotloa ot the 8tut8 govera58at. tiithlnala8 yo8n
Uft8T tih8PaOptiOn Of th8 oOLU&itutiOA,tb sUpT6X8 fhdi
rooogalaod thut eduoatlon w,&sa gOvem&antti rupotioa in
the Busa of Cas&mo 118 Vro~inr Aosbs§q, 64 mr. (iTSI
The Unlver8lty of Tens ir * departmat oi the
atate Spmrmmnt onat& for~th6 purposeof oduoatloa.
8am~ PO. tsami 40 61.w. (ah) 81, -4 uklahoaaA. e ii.
Colleg6vs. I&*; UZ Pm, 91Ll. Aad In th8 ease gf
mhran rr..Cuvuaau&;85tI 8. f. "BI, Chlet JlzstloaJon88
sol~t
"The BtatoIhlvrrrrlty 'iaa pub110 in#tl-
tutlan authorls8il
b{ tha ColPstltutlon
OS t&
stete or T8xM. . .
Th8 UaWmlty ertTsur we8 mtabllah.4 by elm
Aot OS DiSl (Oh. 7s. Aat@, R8&dax ~raeioa,L7th teedrle-
tuxo),sad 1s under the ooatml OS the Bourd of Bomnw by
M &at OP tb hdfi8btur8, ana raid bard a8riv08al.1 0r it8
pou8r8and dutkr rraa the Ls&laturo or Taxam. Arti
Irrtb o8%8bnta6 krre OS Daitmuth Ooll8goVO.
itfii~% waa hsM that,muoh orlloa%uueN 8tate ofit
aaxae Xi that aa68,.Qhll)f
Justlor Xaawhnllwd tho foLlou-
w3 rpogua&QJs(
Vheib oduoetlon &r aa objeot of ZUatloaU
r eubJwt OS logLalatloa,
xw aey bo an lnmtlbutloo
roundadby the &werriiwt en6 plaoe4 SatbUy
u&r.lts laao6Sato ooatml, the ofiiocm or
~m&M~ld b* p&ii0 OrZifBoX3,
MWMblO UCI'
,olulaOly80 the @Dwz%wiJBnt*
none wi1r Gong.'
IIIthe 6aw 0r s lawn ~0. u0odward, ha7 S. w. 639,
chsef Juatioo LbOleodon l9 4:
ooatrol of tb Un$vwrity aad ltirr
propertier,*
1% lB,'tbs&wm ,our0 lnion trat the UnsYorrlty
0r TOXAB 18 a dopnrlaunt ol tho a&t. of Tom8 au6 ia opar-
atod for the we.aPrl boarfit of the publio,en4 that itr
Board or lbmatr arc) *at+ otflomn. T1L)mfore, had
thatbrlongb to th. ~alverulty of Texas $8 land We .bqton@i
ul;e
to tha atao of %w.a&
2he pator to tax &e an attrlbuto oi aover&nty
aad tba utont to whioh thb mrr say be oxorolmd far
-ommunontU 9ur908o8 find8 it8 onl llz&tstlon In the
irGa8titUtkOS. StXlkttO~ 110 m&8 iGDU-a &Urt, ls? 8. W.
1170 (writ refuaodL Taxatical8lab3natin rovonlgnty
m<hout whfoh a ootmtltutloesl oarrnnmt oaanot
f8i8 ro8to&d~8ho~gJUa t urobytho $emrrrl
@'tkA&lflogi~latlvopourr uhrthar S~POifbti]J oaurabd
;; th; nFt$tutioa, wg the ~s-8 to ba lx u o lr ~by O
T h oooamtltu8loml Vi8iOD8 sn retuonao to
St: tlxw*f&o, aro noeo wual.4 !- ntondodtw uabrrtoo6
08 1 ir ~t~tb XU
aAd rO6trtOtioSSt& &it@
W%lXUOh Otb
, S
a 8a dZro6Cgrant,Offlu paw $0 UhtJ‘L&irlatum* 4 Tax.
sur. pe .a.
TIM08 &M dOri,i?ed
tiQb0 th0 burdcta~,
O@ Obat@M,
.Sy&d,d,~
4
state,42
Tlro subjoO%oot turrrlria usdorour oomtltut&oaU
tiE4tat1cmulfir*@pxlalwllJ ompwtrurd prmMq lutatrur,
uo larlod b the. St&o &or ita mroroign garor on the
~ODUt# Of I t8 OititUU fOr @WirPaaqt~ 9ucp0HI Oolf.
289
Eonorablof. W. Calhoun,Pa(ga8
taxatgoa
ir to prcduoothe roverku6~
with whioh to ocmOuot
tho bWta*88 ai th0 aMto it i* @Attidy inOOAdBtWt rdth
our theory or govornmnt ior the propmtiyof thm aato to
be tax&, in order to O&U@0 th0 3!OAOy t0 ba OXP AdOd by
tho etato. 88 Dao. (8f) 1094, Sat0 vs. !&ant of Uouaty
Commlrrlsrurs (Sup.'Ct.Oklahoma).
2ha pups* 0r texatioa being otiyrortho mi8-
iagof ncaoy withrbiohta wrry on the gwe~moutalhao-
t&oy to bai t,h8 rOpOt%JOf tho 8tntOwould OIII &UnQu&%t
moaoy ou? Qr aw pookot and guttingit IA aaothor.
A8 otat
-3 bp JurtiorBntton in the aaoo of i3tatov*. Looko,
30 Ae t. R. 409 (sup. Qo. bw XodoQ):
"All era.QptioM grantalfmal krxation pPo-
oeod apon the tbooryof publio p&lap, but $he
publlo pQll0y ul*ol.nd18 not alsap t&o sa#$.
Par lastmoo tho qanzptlona grar:ted by ths~:abeuo
%UOtOd OOASthUtiOSluDPQViSiOAto oharah
perty, publlo llbmrlu, e6uoationaland o=-
table ln8titut10na, aad OOlWt~i08s, not usea
aad held tar private or eorporata prorlt, pro-
'ooedmm the theoepor the publicp,oodaooon-
PlkhOd by thtrm,.SIadOf th0 &motiiarbdnoflt
derlrodbythe publioln&doar~lfm~pthoirootr-
and nador it
mot tho donmn6or thmo llzo y &rids thnb the fib-
is0 80uld ‘%htU b0 krrhg it8oir fo &tSWd~oCrth0
aonoy dth whirh to pxto yolk the taxes
prevloualyaraoaae& ‘3 kb bmritsng AO QW
exo0p~ bho aario0n~08iplJRI*
@I WllaOb and dir,
bumo 8ueh 1yveme8, rlmm aqmarrtloo at&$
oroly IO~TO td iaorowo the burdan tit a&h
usola88 and idlo Ubromoay~Anotherraaelderatioa
tbaoreblo J. W. Calhow, Pa* 6
uhioh should n& bo m~rloOhd, i8 that
is ta 64~ pnrvuty
to MI burden& With
mightlotvo It ratlrelj
QWW1088rclneS8 Of It8
bay the taxerwhenduo,
te
ead allouln~tb mua to k lold ana tho
t0 thirdpztloll.'
tit10 parlbod
la 80 far ma proputy
‘Thoreforo, bulon Ia8 to the
8tQk ia OGAOUWd, OXO!3#hA fX0~ tAJD%tiOA %8 t Ii 0 BdASrSi
rti8 aad not oxorptIoac BOrOXO 8U?hpXOyYJWIg
tha k
oub ootod to t8xatIonIa any form, the laton Ioato o 80
c4ua bo deolarOdeither by a maa OAnOtsantor by oleat
IzplIaatIoa0r law. 1 Pao. (&) 6Obj &A& Point Irrigntlon
~;Stl'iOt We Cawdoa,ot ll (&up. ct. OrOgOdm
Then lr nothl~@la our statuteswhIoh'mnkoolaud
beloagingto th8 rtcrta8tbjOotta ta.XAtioa,
aad t&n, i8
nothIngIn the CunstItutloawhl8hb,: orp3m~8 6oolWatIOu or
by %JBpliOatiOllWOtid prXIdt #uah tU8tiOA, OWlOpt 8111
b0 haxeinarter mad. Oi oounao ktlolo VIII, 8eotIoa 1
of the OO~titUtiOa pXov~d8fh tbnc all propoEtpin thi8 atit
shall be CaXd IA proportiont0 It8 Value, whether owlredby
nnturalperaono or aor,*ntiona ; *ad Art1010 VIfI, #ootlo~ 11
proviAusth~tal1 propaxty, what!wrowmd by pareoarror
oo?q~ratloar,phullbo asroasedfortUfitIoA. While It Ia
true tht thas@tit0 ha8 mom oftho atcrIbutW of a oo
tlon, wo b8liOVethat the ra-ettt0r8
or tho d not
constItutIoniI--
iAtend't&it the woordc4rparatioatoul.d lnoludotho *tat*.
It Is our opinloa that land to mo stat0
Of %XAS ir aXapt tram trXd%QA AAh 8 AA lIgXW38
sMatmAtw that wo da not lnvo aisyd*ol8loru eofn
orroot*
this JUr~SbIotiOn dlrrotly011,this DOtit, but in the,Oa80 of
Taylor~8. Bobi&Sail, D Se Ye MS, tho SupXom Mt held
that land6 808 apart by tha state for the QcntPaotor, 68
rOr t&O OOAStrubtbthOf th0 Ca?itOlOf %1h8, t0 b0
pWJ?LOZoi
bim whaa eatnod ia tha mmOfB8 Qr th0 rOrk 18
oofw'Syb&~tb~
nbt 6ubjeot ta tfuatioa, as latml d d u&or a ooatraot #or
DU~hWO rPOZ@tht3fita%W.
TurthoanQr8,
tha atme haswtu held itaku sub-
jeotto taxation oxarpt by 8peolU unotmont. This 18 pond
by ths hot thrt *hen the eta* dooldodthet tho l.urdbolen&-
Honorable J.yi.Calhoun,Pw~e 7
ing to the Permuwrt UniWiElty IhmC dn~u1.d be abjec+to
taxationfor oounty purposr8, it wlpa neoeeoery to adopt
ArtioloXX, kotlon 16 (a) oi the Conntitutlon.The lands
in questionlo not mbjeotto taxationunder th4 rrbvvo
amandmnt booawo it ia not a part of the Per~lsnsnt Unimr-
ally Itand,axf it did not belong to the Unlraroityat the
tb0 68id a314d.tdi wont into lrr00t.
WoOthing
ln thi8 oplnlonis to bo oonrtrmd as
bgdFoRFt; the statedoe@ not have euthorltyto tar ltr
.
w4 4r4 Or th4 Opid0~1 that th4 jVOp4rtg 0013~ 4d
tothe k%ard 0r'Rogsnta'r0r th4 u44 nnd brneiit 0r th4 "tOii-
Boggs and kU4 Ho&g L property
verdty ot Texas bp~..Goort;e
belongingto tho stat4 and lb thersiors 4x4@ fron taxatfon.
W4 8lnoorelj'trurt that th4 Poregoing tulip onsw4r6
your lequl2-y~
Yourr very truly