OFFICE OF TNE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ronerrblo Iforer Leoaurd, tipraker 

Roll60 or RaQro6mtbtlv~r 

Awtin, Tam 

Boar Blr: 

Mqueltillg tha 

tionalitT ei a 

T&e 
Honorable Homer Leonard, pago 2 

amount8 to the rupport of the ordlnar~ govrrnmntal an4 

l 4 ~0titio m funotlons, thus tending to inoruaa* an4 

lnanar~ the tu burdrna of at&r oltlreax for tha 

eame purpoaea; that in the interest of publla walfue 

cm4 grneral proapsrlty of tha Stat0 of Texas thla avoldl %&& and unnrcoarary lore oan and ah0104 be rll~lna~e6 

by aapualntlng the gensrhl pub110 vIth ithe health giving 

qumlItl8. of thr food and/or 6leWtla rrlue of Toxea 

altrua iCp1ta. 

rf3sotIon 9. That beoauar the oltrur frultr growni; 

in Teua ~omprfae the mrJor qfrloultural orap o? the 

Rio Ornndr Valley l eatlon of tha Btate of Tuar, aa 

well aa a -Ja l r grloultural orop sf the entire State 

of Texua, and tha buaiM68 of expanding Ghr aarkota 

an4 lnorauring oonrumpt~on oi oltrua fruit8 la of 

pub110 lntrreat an4 beaauar tua hoot la aralgned to 

promote the generd reltarr of the Toxals altnm lmluatry, 

vhlah in turn ~I11 promote tha goneral ualfme of the 

at& Of %~a, thl8 AOt Ia pa88*4. 

'Bootion 3. That as used In this Aott 

1. Ths ten *OOmmlasIoaw man8 tha Tsx~a Oltma 

ComtaIaslon. 

!?. The term *per#on* -&~a IndIrlBW, partnerahlp, 

oorporatlon, l sroalatlaa antior any oth8r bualnrme unit. 

a. The term ‘grapefruita meaim md lnaludor only 

the fruit CltNe c)r&ndla, Oabeck, aowdly oalled 

grapefruit, grown in the State ot Tuu. 

4. The terl m 0rangosa men8 anil lnoludoa only the 

fruit Citrus Slrmaslr, Osbeok, ooaaoaly o&llad orangea, 

grown In the Stato OS Tour. 

eng~ecl In t?le buelna68 of buying, POoOlrlng OF aell%Rg 

altrue rruitr r0r proSIt or remunoratlsa. 

7. The tmw ahm&lsr* memr and ineluder my peraon 

hancll;ng altrurr fruits in tha prlsmrJ ohunnel of trade. 

. Citrus fruits shall k dors.4 to be dolivor.4 

into the primary ohannsl of trada when l nr auoh 6Itnr8 

fNlb are aold, or.dallrared for H&ment, or 4allvwed 

for anzmlng ma/or pramsaing into by-prohabta. 

9. The term Matandard paok box’ amU l-S//a burti 

of aitrua fruit8 whether In bulk or ln fmn?ialnrra. 
Sonorabla Helper Leowrd, page 2 

wSo4tlrn 4. That the a48lnletretion of this bat 

shall be ve6ted in the Texas attrur Gonmleoloa whloh shall 

pnaorib4 eultablr an4 reaeonablo ruloe and roylatiane 

fOF the 4SlfWO4E6nt Of th4 priWiSi4lkS th4?44?, IAd ShSll 

etlmlnleter the taxes ibe a.na impotiaa by said ht. SaiQ 

cOlSS~66~On 6hS11 htLV8 POW? t0 OSU6. it8 duly 8UthOr;SSd 

agent or rcpne4ntative to.enter upon the pre~lee~ of 

any handler of oltrue fruits and to eutiae or oauae to 

b4 exmulned by any euah rgont ac repr4sentatFve any books, 

papera, x~corde Or aelaorantla bearing on the amount of 

taxes payable and to emBum othar tnformation Qlreotly 

or Inaireotly oonoern4d in the l ntoroeaent af thl6 Aat. 

Any pereon required to pay the taxes l4vled ~JM l~~g~eod 

by thla Aot who shall by l nr praatio4 Or evasion make it 

aitrioult to enioroe the prbv~elone of thle AOt by inept+ 

tion, or any person who l h4ll after amma by the Wnic 

SlOn, or my agent or reprae~ntatlvo designated by 1t for 

C&t purpoac, refuer to allow fill iaopeetion of the 

pnale~e or any part thenof af say books, reaorde, doous4nte tar other lnetru84nte %n anr vr~ nlatlng to the 

liabLlity.of the taxpayer ior the %u ner6i.n WpOee4 or 

shall hind@ br in any tire a0iay or prevent euoh bmpootlon, 6h411 be plltl of a tirdr~~eanor and upon oomlotlon 

ohall be punlshd l aaord.ln@~. 

* Seotian 5. That the ~o~~~leelan l hasl plan and 

aomluot 4 oampalgn ior 4omdXty advertlelng publlolty 

and l 6loe prrmtion t4 laorbaee thb bmwumpt~on of oltrur 

fxulte end rrr abntraet for any l drertlrlng, aublloltr, 

84lee promotion; rbeearoh aad other n*oeeaar~ l ervla48 

in earrytng out th4 puqao648 and intent 0r this lot, 

To aOwBpli6h l U4h pUrpoe48 tha &mmlee%on al&d1 have 

powrr and it etrall b4 the but7 of the Cou6iee~on to gather, 

oomptle and dleeesinato lnformatlont 

(a) R4latl 

ns: 

to ait= hyite and tb4 1apoPtanae 

th4reoZ in pr484n n& the pub110 health, thr l aonany 

ttlSF6Of in the di4t Of the p4Opl4 6nd the %llpO?tSnOb 

m4reot in the nutrition of 0hiiarea~ 

(b) ;Ielatlng to tne 6man4r, 84thod and r4an6 U64d 

and employed in tn4 produotlon 4nU nrkettng of eltruc 

iNit 6x56 l&U6 Of th4 6tatb ?4&Ulatin# ad 88fe&fUardb@ 

6UOh prSiS4tkOn md m6rkSthg; 

(a) fl4lrtAng to tne &ddod met to the pX'4dU4.F and 

bsal4r in produolng and handling 4itrue iswIt@ to U4et th4 

high etlname lmpo44d by th4 State that lnaure a pm4 and 

vholeeoma pr0duot; 

(a) R6latlng to the affeot up4n th, publlo Imalth 

ubicl? would r66Ult fM16 a break-d&m Of th6 TSxa6 OitrUS 

industry. 
Bonorable Homer Leonard, page 4 

(8) Relating to the reasons why pNaUOW6 of altrue 

frultr shod6 rsoelre a nationable nturn on thelr labor 

and inreatmsnt; 

(f) 54latlng to tbo pmblem of furnlehlng the oonLIUIBC? at 411 tin66 vlth ui abundant supply of flnr quality 

oftrua fruitn at ?4arOn6bl4 prloee; 

(8) Relatlng to faatore of 1netabIlttg peoulllr to 

the OitN6 fNlt8 indU6tFy la gbnsral and thb grap4fNIt 

and/or orange Industry in prrtloular, #mob ae,uabelaaoed 

production, effsot of thr w4ath4r, Influeaoe of aoneue4r 

purohaelng paver 4x14 prlee relatlve to the aoet of other 

item6 of food ln the nOrnr;l diet of people, all to the 

and that en lnCelllg4nt and 1narOarIng ooneumer 44~M may 

be oreated; 

(h) Relating to th4 poeeIbllltlee vlth refer4no4 to 

lnoreared aoneumptlon of oltrue fruIta; 

(1) f@lating to l uoh oth4r, furthor and additIonal 

lnformatlon a6 ah611 tend to proaotr ll0r4 eooaomlo~ ad 

br0ader 4letrlbutlon and Inonaeed omeumptlon of oItrue 

trults and a6 mar ?06te? a b4tter underetanalng and mre 

afflolent 40operatlon b4tveen produoere, dealera, handlers 

and the oonsumlng puhllo~ 

(J) To d4olC4 upon ram6 4~etInotIvm and eugg4etlv4 

trade name and to promote its use In all ways to advertleo 

Tuae OitN6 ?Nlt. 

*S4ottion 6. It Is horoby made the duty of the 

Oaaaleelon, annually 4nd in any wont aat later than 

30 tiye before the Opening of url l lU.pplng e~aeen for 

4ltN6 fruita, to Oar4fully laveetl~ate, oonelU*r ana 

detarmlna the uaount of funds, whloh, tn the Judgwnt of 

the CoPrale6Ion vi11 b4 n4oeeeary an6 *d4quat4 for adrerti4lng purpoe48 for the aaeulaq 12 month p4riod and 

thereupon it #hall be th4 &utut;J of th4 Oomalealon to 

d4termlB4, fix ana Impose M 4xolee tax not rxeeedlng 3f 

on eaoh l Stmda r cP&ok& l B4xm of grapefruit and of oranges 

( g r oewn nd l hlpoed and not 4xosedlng B4v4nty oents (701) 

per ton OS grap4frult end orang48 ouur44 or pro046844 In 

the Statu of Texao, for th4 purpoe4 of providing the 

n4o4eeary fund6 for aUverthalng, provia the tu irpo646 

on oontalnerr havlng oapaolty of one krab41 of amus 

hylte shall not era446 26 per bushel aontalner; au4 

provld4d further that if any ehlpwmt or handling Of 

CktN6 fruits i6 made ln oontaln~rs of lar*r or l Mll4r 

oapaolty tlmn hereln deeignated, asme enall have lmos4d 

th6reon an excise tax, for advertieIng purm848, in th4 

ratlo of th4 oapaalty of euoh containare to the MEtand4rd 

Paaksa 90x’. 
Honorable Homer Leon&r&, page 5 

*Seation 7. That, in th8 ewnt any handler or 

handlerr rhall purohara, @oqulm or hurdle grapefruit on 

a tonnage or weight barls rether than under the 8taadard 

paoked box bael8, one toa 8hrll be oonrlderd equal to or 

the eculvalent of twenty-fl+r rtandud paaked beus ior 

tax purporor; md, in the event my tmm¶ler or hanaorr 

8hsll purohuo, aoquire or handle omngoa on a tombags 

or night ba818 rather than under the rtsndard paoked 

box barlr, one ton rhall. b8 oonrlderrd l qual to or the 

equlmlent of twenty rtandard paoiud boxer ior tax 

purporer. 

&htLon~ 8. That l f6r-y hndlor shall keep a oomploto 

and l o o ur a tmoor6 e of 411 grapefru1.t ma/or or-8 hag@06 

by hlr. 8uoh reaorQ shall bo 18 moh ton aud oontaln s@@b 

other lrrlcrmatlon a8 the ~0m418810a rhall by rule or rogulrtlon pmsorlk. such reoordr 8ha11 b8 pXW8OW8d br 8uoh 

handler8 Zor a porlo8 of ona yaw md rhall k oiiored for 

lnqmati.on at my flu upon or&l or wrlttrn damanu by the 

%airrrion or its &alJ authorirod 8gent8 or rOprO8Ontatln8. 

*Boetlon 0. That every hanbler rhall, at 8uoh the8 

l # the ~~i88iOu uy by rule OP F8gUlatiOn FIqUlro, Silo 

vlth the Com~i8slon a x%turn wer oath on forma to bo 

pro8aribed and fWai8hSd br tile Qo88il88lOl¶, rtathg tlu 

munb6r of 8taabrU p8okod box08 of gnpmfmlt a&or 

or&age8 handlob by 8UOh handler la tho prlnr7 ohmmel 

0r trade aurlqf the period or pork068 oP t:sr pro8oribod 

by the Coamiarlon, proorldea that eaoh harullor oi bulk 

+8Jlt;tiOS Of @ap&Uit Orb OlWlgO8 ?Or OXlWtillg alid 

pr600881ng pu-pa8ar dutll rue hi8 nrltlod oertwloata or 

mtum rtlpportod by prom weight tiakoto, &sorlng ths total 

night8 in tOna 8~16 ptWiti8 Of 8~Oh Oitm8 iFbAit hMaOd iOr 

the nqulred period. nil1 8uoh return8 &all aontaln moh 

further inrormation am th6 Oo~l88lon ay roquiro. 

@8eatloa 10. That all taXS8 iewe and iRpO8Od under 

and pur8urnt to the plW+181Ol%#J OP thl8 AOt 8hill k due utd 

payable and shall be paid whea tba grapefruit awl/or orange0 

ooverod by thir *ot are Plrst handlob in the prluw ohanne 

or trade. All ruoh t8xer 8hal1 b8 pakd to th6 ~omn~r6~on by 

the pereon rirst handling th6 ~aporxult an&/or orauger 

oorerecl by thl8 Aat In tits grtm8ry ahannol 05 trabo, oxabpt 

that all taxee on grapeirult and/or oreng86 dollvere& or 

eold Por winning or proo#rslng rt~all br paid to the &maib 

slon by the pamon 80 ornnlag or pmoescrlng 8u8h g%'aprPmit 

and/or aranges. The paymnt 0r 8UOb tars* 8kWl1 b e l rldonoea 
Honorable Homer Leonud, Pa&e 6 

by stamp@ to be imown tnd de8lgnated a8 @OrapePrult h&orti8tne: Stamps! and "OraUg4 AdVOrti8iUg 6tamp8' a8 the OA80 

may be, with the awant prld Por mob rtaap4 InblOated 

thereon, whloh 8tamp8 rhil1 in every instanoe be 4PS;xed 

to th6 grade oertirloate or oortlfloate8 showing the $nde 

Of the grapefruit find/Or onng4~ QOt4r4d thereby, when 4u4h 

gmpelruit and/or orange8 are roqulred by lau to be hrpootod 

Par grade and oortlrloatlon thereoi, and In all other oa848 

much &,aapl) ahall be rPPlao4 to the return8 provlbed ror 

in Beatton 9 hereof. Tb Comptroller of tho State or Trxar 

rhall oau8o to @B preparcb au4 delivered to tho Ooulsrion 

8ultable rt4ap8 denoting th4 tax48 herrunder lwied. The 

~OINO~84iOn 8h4ll 00U80 8UOh 8taPp8 t0 b4 di4tribUtOd rOr 

prJ8ent of the tru84 pr48orlbed ln thlr A4t and #hall pnrarlbe rush 414thod Sor ths rPf1xlng ana o4no4llat~on 0r 8a;d 

rtampm a8 rhall b8 n40488ary to omry out an& oomply rlth 

tho iUt4Ut and pUZ’908@ Of thl8 hOt. 

qSeotlon 11, That all kx#8 levied and 00114Ot8U under 

tb0 pMi8iOn8 Of tbi# tit 8h4u b8 pad intO th8 m&t4 

Tnarury on or bs?ore th8 18th day o? e&oh month. Buoh 

a0aeyr rhall be kept in a rpeoial tund to bo know ao tha 

mI)Flpofrult AdrertLrlng Tund* aud the 'Oraagr Adrertlrlng 

Fund* whfoh u‘e hereby orsatod, ad all mnerr oomlag into 

rold speofal fund 8r4 hereby appropriated aad Hado l railablo 

ror aerraying th8 exp4n848 0r the l dmlatrtratlon and l a roro t 

nut Of th i8 h o t. All moner loriod 0nd oolleoted under tbir 

A4t over and above th4 neoerrary l lmlnlrtr4tlre l xp4n44 a4 

protld4d r0r In t&Ii8 hat 8-1 b4 rpont 4XOlU8iV417 ror tb4 

aarrylng out 0r the purpo840 urd lntont 0r thl8 l ot a8 henln 

prorlded. Provided furth4r that all 80ney 001140ted under 

thlr bst on tax48 levied against gmprfrult ad/or orabgor 

that are 04nne6 or pmoe8846, over and above a fair promta 

proportlon or the neo488ary 8&lnlrtratlve oxpen aa px+ 

tluea for In this hot, ohall be apeat exolunlrel~ for grapefruit and/or orange6 00 oauued or proc4884U. Provided Pure 

tber that in oaaeo where grapsfiwlt and orange8 ar8 (Idverti806 

Jointly eaah Pund rhall only be&r its prorata mbare or suoh 

Joint bdvertl4lng. All taxe8 levied hereuuder and oolleoted 

through rale oP raid rtaapr by the ~oneie~fon 4hall be paid 

to the 0orptroller of tba Stat0 oP T8xar ?or payment into 

raid @rapefruit Advsrtlslng Fund, r48p4otlt4ly. 
Iionorrblr &mar Leonard, page 7 

l ~eotlon 12. That al]. 008t8, 4xp4ns48 and obllgatlonr 

lnourred under the provlelont of thl8 Aot shall be paid out 

oP the @reperruit Adv4rtielny Fund and Orange AdvSrti8iag 

Putid, reopeotlrely, upon warrant oP the Comptroller when 

rouoherr thsrefor are exhlblted, approved by the Coo~l4rlon. 

M%40tlon 15. That th0 plWiSh3U1I Of thi8 hOt 8hrll U4t 

apply to grapeirdt and/or orange4 aonruned Por domertio 

purpoe48 on the pr4al848 where produced. 

nS40tlon 14. That any handler who falls to flie a 

return or to pay any tar within the time required by or 

purmmnt to this :.ct shall thereby ~OrPelt to the Nets a 

penalty of fire per oentua of th4 amount 0P tax dstermln4d 

to bs due, es provldsd In this AOt, pluo one per oontus or 

8UOh l wunt ror eaoh aonbh 0r Q44 or r*aatlon thrreor 

after the explrntlon 0r the Pir8t Wnth sifter 8uoh return 

war required to bb m4a or 8uoh tax beoemb due; but tbo 

oOWi88iOu, ii 88tiSfi8d rohrt th. &Ohy We4 4xou8able 

may refit all or any part of 8uoh penalty. &oh pen&, 

8m1 bb paid t0 thb tiBptXh3114r and ~%8po44& Of a8 provi40a with mepeot to nonoy8 dorived rroa th4 twr 14tml 

MU iSpO84d by thl8 AI% 

aSbotlon 15. That no aomme o4rrler or other oarrler, 

or person l h4ll eCCbpt iOr 8hipmbnt Or 4&p or traMpOrt elyr 

gMpOrmit and/or oranges vhexw rtampr 4vldonolng the paywnt of the tU48 iOvs0a md iNtpO8Od hereunder am not 

tiriua to the grade bUrtifiOat8 wtntltnea md refermd to 

in Seation 10 hersoP. 

l %4otlon 16. That the pbwer8 8na duties 0r thb Oom1ni8- 

e&on e&l1 l~Olud@ the following: 

'1. To adopt and rr0m tlmb to the alter, reraina, 

wdlfy antior am4nd a12 proper 8nd neoerrary m148, regulatlonr and orders ror the 4x*r4180 or Its pow4r8 and the 

perr0mtt04 of ite dutf48 under thlr hot. 

9. To employ 8nd at it8 plrerura blrsherg4 an adrortlrlng manager, agents, edr8rtlrlng agsnolee and euoh 

olerioal md other help ae it deem8 neosssery 4ad to outllw 

their QOwQra and eutl48 rraa rLr th@lr somp4n8atlon. 

'3. To aake In the name si the QommlseLon 8uCih rdV8rtlrelng aontrsiate and otk4r agrerm8ntr. 
Qonor&blo lioHCL6oMd,pog*8 

‘4. To keep baolcs, reoo~e and aooouatr of 811 It8 

doinga, whioh booko, rooordo rat3 l ooountr rho11 bo open 

to lnclpeotion aad audit by th6 Btote Audlto~ at ox1 tlw6, 

“5. To puroha80 or authorL6e tho purohaae of all 

offloe rqulpaent urd rupplier and to Zaour all otb.er 

ro6oon6blo and ao6orruy l xpoa8e8 and obllgatloao In ocmneotlon with and roqulnd for tho propor oarrylng out of 

th0 QSO~~6~OU6 Of thh &&t. 

‘6. to lavortlgato and oawo prooeoutioa to bo 

lnrtttutod for riol~t%onr of tho pror~r~onr of this A0t. 

*Seotion 19. Tha at ny Qo r 6o wa h o l boll tiolato or 

815 La tho rlolatlos or oay of the orotloloa6 of thlr Oat 

upon ooavlotloa thoreof ohall bo puaiahed by o flno of no& 

more than Five Ibmndred Doll-o or imprlroshent for a perked 

not to l xaeeb niaet7 cl48 or 

“h 

both euoh fine oad i rloow 

ment In tEe di6OrOt~OB of the ourt, 8M ill flare oo "f looted 

?OF V~O~lrtiOB Of thi6 106 6hdl. k Qdd klkt0 th0 fh%QOf?Uit 

hdwrttplplc Rmd and/or the Oroa6e MvortL8lng 7~5. 

l Ik Oti.1 6O. B Tha th is a 06 l h6ll be lLbortil.7 eonrtrued and if any 

invalifi, or tho app r 

ut or portion thereof bo ai0b0d 

ioation thrroof to oa7 porooa, olro8m 

otanoo or thing Lo doolareb inmlid, the rolldlty of tho 

roulndor of thlo aot and/o~ t&o applloabillt7 Whoroof 

to uy othor QOFOOB, 6lr6w66t6no~ or thing rholl not bo 

l ffootoa therebJr, oa& it ir tho latentloa of tho Leglolotun to presene say ua all put6 of raid a08 ii ~o00iU0. 

l 5ootioa 19. That all law6 or put8 of law6 In aonfllot hororlth k and the oomD aF0 hareby npealod. 

‘5eotlon 900, ?hat thlo Aot oh&.1 to&e offoot immoQidol7 

upon ltr parooge upb approval by tho Qonraor or upea ito 

beooalag a law without rush qqwov8l an&ohallnuLnin 

foror 6nd orfeot uatil 6eptmhor 1, iQ4, oftor Which data 

tN6 Aot 88611 bo of no furthor foroe u offoot. 
,: ..r$ xc ..:,

flonorablo Homer konu‘Q, p4g4 9 

Seotlon 3 Of hrtlolo VIII of our Tour Oon6tltutlon 

p~riaO@l 

aTaxoa 6hll bo l6rlod and oollootoQ by gonero low@ 

and for pub116 pU~O606 only.” 

Seotlon 6 of Artlo XVI pr0rlQeal 

*No approprlatlon for prirate or l~Q~rlQual purp4646 

ohall be maae.n 

1.n our opknlon Ro. O-JlM, a oop7 of whloh 16 l n&l&@ed, 

thl6 department b&Q OOOa6iOn t0 OOn@id&r a Very aiallar que@$lOB. 

Ye wre there p6861n( upon the ooa6tltutl4n4llt~ of H. ?I. w4. Use, 

levying an oo4upatloa tu on cl00 to flnano6 on aQterti6lng anQ 

promtional oampalgn for Chat lndurt~. We holQ H. B. lS.56 

onoonatitutlonal beoauae It oonflloted vlth Sootlon 8 of Artklo 

VIII ma 8eotlon 6 of Artlolo %VI of ttm OoaatlGtltlon of Tour. 

The naaonlng and &uthOrltl66 oltod in @~lnioa no. O-3166 am 

paou11arl7 8Qplloable horo me for preol6oly *ho reo6on6 than 

given it ia our oplnlon that the prOp0006 CitFur hd~ertlr~ng 

hot oontrarone6 eeotion 3 of Artiolo YtIf 8aa Ieotioa 4 of 

Art1010 XVI of th6 don6tltut~on of Terra. 

s6otlon6 1 anQ I! of Ar610~0 VIII of *ho Con6tltutloa 

of Texas prorldet 

~seotlon l* %tatiOll 6tUl.L b0 0-a SBd UBifORS. al 

property ln thla State, whethas 0UMd by noturol p6rronr 

or eorp0rotlon6, other thn rmnloi 61 ahall k tuod ln 

Qmpertken 60 lt6 tahl0, whloh 0 Jl6. l 6oertalne4 a6 ma7 

be protlQoQ by law. The Legkol.aBuFcr ~a7 lep460 a p011 tax. 

It 867 a60 lapoae 006qmtlon *a%@@, both upon natur8l 

permona and upon OO~OrSt~OU6 other than anioipal, Qolng 

Uy bU6blOO6 bl t&i@ 8tStO. it U7 8160 68X 1IlOOIl66 Of 

both natural poraonr and eorperatton6 other th6n mmiolpil, 

l xoept that por6on6 engaged la moohaalo61 all6 8gQfOd.t~ 

pUP@Uit@ ah611 MVOI' be requlrod to QSY u1 OOOU~t~OIl tSXi 

Protlaee, that two huntIre and fifty Qell.era vorth of 

household and kltohen iurnltwe, belanglng to oaoh family 

in thi6 State rhall be exempt from tuatlon, and protlQoQ 

further tbat the oooupatlon tu ZeYled b7 any OoUBty, 0167 

of torn for any year on peroonr or eorporatlon6 puraulng 

any profe66ion or b~6In666, ahill not exoeed one half of 

the tax lerled by tha State for the rame period OR suoh 

profe66lon or buelnofm.* 

c 
SiOnorOblo Uoaor kolurd, page 10 

*tleotlon Z. al OObUpStiOB tax06 6hl1 b 0 l q a il a nd 

uB1form upon the 6omo 01x66 of 6ubJeot6 *ithin tho ll8%$@ 

of the authorlt7 10r714$ the tax1 bu0 tha lo,LSlolature a67 

by $OaOFId hW6, OX&~6 irO0 tUSt:OB bllo 

for pub110 pU~806; OOtual p1xOOO Or pOf) ” lW11&OU@ WOP6hiQl 

Qraport7 U@& 

~60 my pmporty owned by a OhWOtA or by a 6trio~7 n1%giou@ 

6o o lo tror y the l xolualw urn0 a6 a Qvolllag plaoo fer the 

tiBl6tr7 Of @U&h ohuroh Or Ml~iOU8 l OO~Ot7~ pQ0VidOd that 

OUOl h XO~tiO~ 6m1 R&t 6XtOnd t0 -N jWOpOrt7 thSQ 16 

roaronabl~ aooooaa.+~ for a Qwolllag plOoo and la no ovont 

mere than On6 a&r6 of IarM; plaooa of burial not hold for 

priV860 or OOrpOra6O QF0fiti all ki.ldhgS arod l ~01~6iv&~7 

and 0m04 by perronr or o66oolatloa6 of perooa6 for rohool 

~UFQOOO~ sad the no0o66aQJ fura~tun of oil 6oh0ol6 ad 

pmporty urod l tolu6ivoly and roa6onobl7 noooo6ar7 In 

oonduotln~ 6lyl 66aoaiat~on oagyod la QFO&0tln(l tb nllgkOU6, Obsl6St1OZUl SBd p461Oti dOTO~nt Of b76, girl6, 

young aen’mxv young women operatlag uador a 8tate oi- ktloml 

orguri~atloa af like OhOrOotor~ Oloo th0 l ~doumoat f’uMm of 

&U&h iB@titUttoR@ Of lO-bQ# ur(L 6’01 iOIl BOt l&604 with a 

TkUtO pXWf:t~ WkaWh@SIth# 6U 40 Y lWO6tOdl~ bond8 01 

DOQt~O6, or la 1-d or other ProQorty Woh h04 booa and 

l hSll horoafter b0 bOtl#ht in bY OIIOh i~6titUtfOn6 UBdOQ 

fOFOdlOMF0 6~06 UdO t0 6Ot~6f7 OF ~lPtO&t 6UOh bond6 

or ~l’tg~@, t&t 6noh l XO~t~OJ8 Of 6Uoh hII& UUI propertf 

6hOl1 OOBtillUO Ofi ?OF t- 7OXP6 tit&r th0 pPC.tN@& .f th0 

6000 a t l uoh 601e i; 7 muoh ln6titmtiono ad no loager, and 

inatltutlon6 of purely publio oh8rlt7j sad all laws exoaptlag property from tuutloa othr than the property rboro 

montionee ah11 be null and v01d.~ 

%e@tiOn S of Artlolo VII of th0 C0aat~ttitloa bf Tour 

prot~e00 1 

l Seotlon 8. One-fourth of the rovonUe ,d&PlveQ fxwa 

tbo Nate oooupatlon taxor sad poll tax of one dollar on 

every hlublt6M of the trtatr, botweoa t&o rg66 of tuont;lon0 ma rlxty ye6rr ohall k 806 wart anmall~ for the 

bemoflt of the publio free 6ohOOl@; . . .I 
Benorable Hemor Leonrrd, page 11 

For the rearone met forth -4 under the SUthOriblO6 

olted in oplnlon Ro. 04106 you am further atlrlred that the 

prOpO66d Oitru6 Mvirtlrln 

upon thb(IO *first haadllng 9 Aot levlo6 u1 "od.qUpotlon tar* 

OitrU6 frUit6. I+'%@ thWOfOX'0 

our further oplnton that the propo6ee Aot 4OPS~t6 froa geotloa 8 

of Art1010 VII or the Toxa6 Con6tltutloa in tht one-fourth of 

the revenue to be aorl*ed thereunder I6 not ret apart for the 

beneflt OS the pub110 free 6ohool6. 

z'o pro enoloolng a 00~7 of our oplalon No. O-S106 herewith. 

+ 

Very trul j &urs 

ATTORNEY GENERAL