. .

OFFICE OF.THE AITORNEY GENERAL OF TEXAS AUSTIN

.

ou, pa afraot Qor 

### thmIme 

### starQoaont 40, 

### wh6roin tbm Solat we etatear



### idea .t h rt . w e l ubl8lt



### 11 afz~fi ~~ll~~;

c o lnpsny

h8ra 

### eatarea th tha 

### fer Ml0 a nl ra l o~to rna oa t~

m lea Ma &

over ml8a ntr8ot

w o thid 

### it t0

o oa t8fa

the ~0~0Wfli45 ~Oti8iO8Sl
“‘Al’tialo 

### ëI-B;

O *n oT8 h i p-

ëIí 310 titlm 

### tol

ll wo*, oomphto on tit@ oour8a of ac4nrtruatisa

.

### -18 Artlole 1-B 

### bdtoatu tbrt 

### theRkmble oil & ROiin1ll45

OO~QUIY 8N 8irQIy Utfm a8 @$Ut8 Of 

### the?OdOTd @OVOPMMt 

### @ad ~?OtidOE ha8 h.M Rd. for tha titla oi dl 

### UtOTi818 t0 0888 ~dirootl~fTomth0 hMid8 orthe shf oorolnhat

. Ii tha Bumble Oftortotho?adu8l 

### & Bitin- Uom@amt pWOh88ed tbe'omnt for tbi, 

### ~?O$Ut it 8OOQO gait. WieO8t 

### fb8t the tU OR OMOZIt 

### rOtid XiOt 8ppiy On

. th.80 8hipMnto. ~~ *Sin81 bring 8WWdO4 the eOZktlrat 

### theEfglrbl.

611 Oolrpr,q 

### hno ontoPa Jl6#$Oti8tiOll8 Md 8. ute rontnrk to 

### three 88panta eaatnot

### 0th. l OtUd OOlt8tr\lat~On Ona t0 pUTOb88. au ipterid8 raqolrod 

### Zor tblr oomtruetior; 

### 'It

would l .- th8t in thh imtUkO0 tb8e OOat~OtOr8 l?. @Ofi "a& .",,8r" of tha Hmblq 011 & 

# #~@a4 Ck~q#uy,,~~

tUTII

### 8&WXt8 Of the r0dO~8l oOV8TIIMnt~ tbi8 W8Oli it WOtid 8WR 

### tb8tthe tU would QOt 8Jbply on thi8 00m0nt. 

### Vkore lo another r 8iSlbilftyilI WNUWOtiOn With tk. p-80 Of Ut8Ti8 8Uld tk8t 

### 18 thr OOlltTMtOT8 ai@& pUTUh88a 

### TU+IdX OOaOF@tq iMtUd 

### Of WMllt, 88d 8ld @Wile I!I tbl8 088. Our 

### 8810 uoui6 bo to 

### the N8Qpmlz opentor, who IR turR *lot&Y 

### air the l

### oUllt 

### Wit h

l sfld, @IIT@1 8nd U8tW 8nd 

### 8&1b the,OOatmOt0r 88 meptir OowOtO.

c.A.”

.



### ìWb ws l d 8 & Qt bOi8tO

pa r l dvirin#~

a8 whetho? We 

### 8rUO+rclOt itI 00X ilit8rprd8tiOE th8t 

### the tU -PM not 

### 8pp1l 011 8biwt8 di?Mt t0 th. BURbh oil'& 

### Rofinfag 008pny er 

### ta tho'throo ontnotorm

to whorthry have l wrded OOutnOt for the l 8t u81 e O R ot~Otl OtI~

WO mt?ril& POr 

### l A7181Il6

W rbathrt Or Mt the t4X 8hi&UOlit8 t0 thr rUdy4iX rOlkOZOt@ a:#- wu tkr euaot 88 am lngmdieat 

### Of tho OoEO?&..



### Jmtn?'P.6. hro

rOAUdQ O vi rt I8Wt l wr d@d l iub
P ii304-ri20d-f0040atmOt to 

### the.o~ttaoitbmd atd 

### r?OR & tll~8 R~ t0 l XWOt8hi~~Td8 8thU!&O. m Oon00liart0d stul * frda 0appant in 

### turn wmrdoa privato

OOnt?8Ot t0 l OOILt~OtOr t0 8OtP8Uy do Qh. The OOBt=@t b0tU.M th* COlUOlid&ti She1 

### r%ti 6OEp8or l



### d the ~OdOd QOV8ItIMtlt &WOViAO8 th8t the 

### t1t1. to tla Propwty and btl11Aily8

### rmwiar ln tho brad8 of tba ?‘rdord Ooron8ut 

### but6008 not 8 -tori818 8 +.8td in th. TOdO& tl4teMtit. PlWW@

p" 

### 1fir81lf p%WldO that tho 

### tit10 to thr 

### 8Ayiw v&other or aNtha tax would 8pp1;l on 8k19- Sallt8 t0 t&O aOEOOli68tti St-1 It -04 @OSp@Br Or 

### t0 the WntnotOl'8 011 thi8 pTOj@Ot.

c?%morabl~ Ooox#u 8. Shrppsri, pm 4

or fnsOlon8l 

### part therwf, of ramrat on wvorl pormm ’ **in thk**  **3trta** 

### waufaotartn(r **or grod~o~ag**  **la** 

### *ad/or **h** porting **Urnoat** blto thi8 8$8ta, 8Gd who th8TUitar $1~ tribut.8, **801b Or**  **We8 thtt**  **89lrd it3**  itltT48fofr **O-X@09 Said**  **tu** 8hti1'8aOTUO **M 8ne**  **18 t~lpOOd**  **Otl** ths.fint **btX88-te** 618tributlOn, mlo Or **U8.; &WcWided**  **.hM&Ver,** 

### ao kr 8!Uu be 

### jMld Oxrapt011 On. **8&h,** 

### 618trfbxhioa~.
er WI.- Tha poTsOtt liable ZOt 881d t8X 18 berrby adto be 8 tdlrtrlbut0r.~~ Iaqupaah 08 tax l;&bllity 

### Md t r tba 

### l bw61 "I h4u 

### uponnhethor,tho

Raibl8 011 and ?efLn!ag cJoagea~ 18,u r&depend

### ent **omt~o~or** 

### with the 

### Trdeml borbrrGeGt 

### for ‘the ~soastrmotloa Of a t5;LUOl.8Gb -104tT8 PtUlt at &jtVW, %X88, O? OBlr 811 Ult Of th. l?tSVOIWt6Et o? the htrn18hifI$ **Of PrtOThl8**  **8Ud 80**  **-** 

### t0 thi8 sad, thi8 **‘ hp8ltM?lt,**  **6UbS*qUN¶t** **t5 PUr**  **Orl@nr: P**  

### oplaloa raquaot 

### of Nomabar I!S, 1940, aowht an& rwdtsd **‘ 8**  **oopy** of the 0oGtmct antared tat5 betwueu ostd airtier for the pmm8 at determining thrlr elaot ralatlon8hip. Thfr sontnat is 

### Auorlbed ar 

### “(lantnatHo. W-N&D-480" 

### for "'tasrgatia~ Plrnf SW-

_ 

### Llltiw and dost-Flus-A-?ixed-Foa 

### Cooetruotion, IIui **O~smtlon Contnot**  **,*** **8rrd the**  **anterbd** into cn the 4t 0 O *t & t r,

1940..
The gmoral propooltlon that a rtatb wq not tax the I 

### O~erOtltm8

ot 8U inwtrainant Or 8aylenOy UIQby~d by 

### th4 TrbOd ~OTSl7iWbDt

to OS- **it8 pOWOr**  itIt **CP$l ’** **8tiOD 18**  

### ~BCOllt~~Ol"tlare, *ad reQulro8 no **bisOUIl8~OR b8** **’ XY.**  The 1lutant qmstloa lafolt~ only a dotemltmtion of' **whether** 01 **nat the**  Rw&blm 011 en& %fiiii4 **c)OZ&pant 18,**  **wrd*Z** **the 8fOrO8fi1d**  

### OOatrcl8t, **o5llStitUtd 8U**  rfmloy or instrtmwtsllty Of the todmnl 

### Oovertmaatuo a8 to 

### @lOthe it, **8134 tkrXl~**  **With WhO8**  

### it OOtltTOOt8 **fOT Mt4Mt**  **8fd** OtbOT arterl8ls. -i$h t)rls 

## OOtlat~tUtiW41 Ir?iunlty fi- **8t?t8 t8XatiOll.**  It i8 a0 lOti@? MOU88w t0 ha OOllOITMd d%kt the P180@ wharo **the** 008ant i8 601~r8Nb iOT thil OOa8t?WtiO~ job, 

### Wdar tbr 

### 11~. ot en811 hol4w thet 

### the revrnu~ 404 tmx wourea 5r l 

### 8tetr l



### *imot ruoIl ltt4 turitbr) 

### eves whfokt ~Lu~lre jurir- ~lt,t~QG h88 beea Wd& t0 th. tillit& dbtU bt 8ald **8tst@. ?!l18**  Wutloa ha s

b ee n re w vd by 

### the l **ruotm@at of**  **t&r w-ad.:od**  Buak AU, Publlo 110.819, crgprw& Oetobar e 1018 and Meotive an

### Q8r7 1, 194i, 

### el.lrAn8thg fcmi~rl~~ari8~1~

hrritorial Irpaitimesto


### :

_

.~! i ,. / (’



### to tbr iapoaltion

of l tolao~trrea

by 

### thr **various** statw. Tim 

# l pro l fid

oontrao‘tual

**pro~;aIono,** 

### whloh, to our mind, oonatltute thq Hunblo 011 6 Raflnlng Coapany an Indepmd

### ut eoontnotor 81th 

### .thm Unite4 Stata of Amerloa, so ma to ba 

### l abjeotto alLState and looa& .taxatlon, ratbe? thaae naro agent or laatrwen~llt~ of the (lorornment aajoyina lsutanlty fru rwh krrtlor, are polatd out u f&w8r

lh tiio Introduatory part of the durrlbd tintnet, the Buable Oil,& 

### E*fiJlu& to q 

### *theOontraotor',.

### la deaorlbad **by** the 

### as an glnde#endoat 

### untm0tor* in the rope

. ,~ +mltshs, the Cotainnont deslrea 80 io+~ln the 

### alO*ula to Iten the 

### Oontrastor, l lting II aa tnir pondant mntraoter, ~sL~:~~laal.udi~ the plw ror 

### t he In a t r~ll a ii on

of ,. l :*..,tho lna‘tllll8tisn 

### of t he m$u i p ce a q),

oonrtruat, 

### l

~uIp~u18 operate a o*rtaln tol~lp~ntrtorAear~jto~,?oEU~"
Title Xl;,

Artlole ,1X-A,SeitIoa 1, provide8 that8 

### Vi~r Oontraotor rhall, n 

### t he l horte8t, ruromblo the, furulrh 

### the laber, 

### nteriala, tools, rohinery, 

### l qulprmt faallltlea, suppllm not furnished b7 tb ua7uMuc, anb renIou, +a6 do all thing0 neauaaq rOr the oo3pletIon or the following uorkt”
in subdIrIrIena (a) **and** (b) ot the 

### above ?WetiOR t, 

### it. **18** prorlaea thab the 

### Csntraotor ah011 *Conatruet **and** 

### l qui on 

### *aidalto, in aooordanoe 

### with the approved drarlagr, fffoations, rad l~tmotiotf gro~lde4 for horou:a, a 8p00 maufiroturo of toluol *all 

### l rohitsoturr atha en@naorPlant for tbo
h 0WV1@0# OOtOriag th8 aOhg& ,pr@?8T@tiOll Ot dTOWi%O, 01~10, tpeoirimions end rleld sn.&neerIng and aupcrvIeIoa a@UOoary tor 

### the&?ioiant l xaOu%fOn 

### and 

### 00OrdiMtiOn Of tb m* to be rornlahed b Or the **~OvO~eA~.** i the Coatnotor rubfoot to thorpproval xt a furthor prorl~rd that *tbo eontnotor 'ml ObtaInUl **AwOOUX-Y iiOW00#,**  iwma and a 

### l u **10001,** 

### akte aad **idOts** 

### l tborltlra, if fpmala rIQR

obte nabler"The cmtraotor la herobt authorlard to 40 all thUga neourary 

### or oonnniont In md about thr eonrtruetion and equipmeat of the If, lmludlmg tAo employmat 

### pa re oa r

l u grga d t a t ha a ork honamlu 

### ( l trbjeot to the oontral **sf** lrad oonatltafr rplo7@u 

### of 

### theOootnotor of Ltr rubaoatnotOn;) 

### *n&ho IO

### qalsltion aad supply 

### of 811 

### neaiaa 

### y metorieL8. 

### lh* l **0ntn0ti8g** orrhr m7 nqbh0 ,the 

### 0atfnotor to 4ioJaa fmm the nork 

### l uoh rrployou 

### as 

### theContnot

### ing Oftloer doem inoongetoat, or 

### whose onplomaat he 

### 4e0as not to be In 

### timpoblio 

### Intonat, 

### l 

### ubJoot to l p 

### VI! oal by the Gontrdotor 

### in aooonlanoa with Artlolr -M of Title VII bereel 

### for 2mIaetatemnt ai any. 

### l u oh i a g&oyee ru

Contnotor~a YSxpendltorea,* 

### pro* doe 00 r fit10 TIT,

Art1010 W-F1 o.qnoeru!ihJ”~~~buro~t for



### ftua, to 

### ritt
*(a) All leb!m 

### or iadarf~~m l * * tolls, maohlnar7, 

### l qulpamt, deslgnr, 

### plans, 

### l uppllea, *eniris,+ l 

### l.*

10100 u(J) Pracdm on l 

### uob bonds a# Imuanu pollb tbo 

### contnotl

“p orrhr MY np~ir41 th0 oort 

### at eU publls Uab lit7 

### worhaan*a oorpeaaation, ooplo fldlt7, r I'# Ueblllty,

i 

### ro, theft, burglary *a4 other Inaorraae that the 

### Qnatnetln6 Offieor 

### nay 

### l )proto as ruaonebly 

### neaaa8ary 

### tor theprotootloa of 

### tbo Conttnatcm

csonorable Oeorgo PI.Weppard, pago T



### a(+) Payaanta rdo 

### by 

### the Uontreotor under the l ooial 

### seourlty

bet (omplo~w"a eontrlbotion) end 

### l p .x t

### lloablr St&e 

### or loeel taxor ah fWa, or ehar(lu ho 

### dontraotor

8ay b0.reqolrJ 

### oa 

### aooount 0r thla'eontraot to pay a or for 

### say plant, oqqalpamt, proouo); 

### organl~tIon m8tuial0, auppllea, pOraoaue1,

‘&

### ~mdk; ma 

### llaenao La; and lr 

### approwd ia writin e#ranoo by 

### theCoamotlag Offirer, r6yaltloa oa **patentr uaod,**  

### Inaloding thoaq 

### owned by the 

### Contr*otor.* Tlt1a Iv, Art1010 n-r, sootIom ’ 4, prorldul: 

### 04. tie Qontr8otor shall, 

### to the extentof 18s 

### l blllty take 

### all aaeh and **trade** 

### 4laootrata robetow, 01 owanoea

f arOdit# aalra~e, 

### oomalla ona 

### and dlrwt. bonItloO~Ioas f



# l nb ahen unable to 8 Uco 

### l a r0mg0

or ,6uohbwd0, it 

### thd l pe0a9817aott

### ty the Contreet~ 

### OfYlarr to that effqet and the rwaaon 

### tJwe+sr. b dot8nfniag 

### th o l otaO1. net 008% 6r art10100 md rst*rIalr of every kind,n

### qulrd tar 

### tkr pwporo 

### 0r this 

### oontnot,them shag1 bo d&gOted from 

### thr pose ooat thoroaf all 

### oaah and .trOdo Qlioounta, robetea, allowenoo,madlt8, 

### l 01v0g0, oomm.laaloaa 

### l 

### Ad alrOot b0airloatioo8 whioh harr \ooruad to ths 

### bmerlt 0r tbo Contq4tor.w 

### (Oar 

### Note, lo deduatlon of taxes 

### aentlonod hare in arrlging at net relmburaable 

### oar: of rterlela, bat rather 

### the l xprraa Oaarrrptlon



### b the uoverrursnt of 

### auoh taxes oa 

### matorlala, by 

### Zootioa 

### I, (1
,

I or Artsole

n-A, nut l borr q*trdi)
title 

### m, Arti& 

### VII-r, aootloa 1, prwldea:
*The 

### Contnetor

hereby l

@wa that 

### if uIl1.1 

### "(a) Prorare

W tharcftema1ntd.n l 

### -h bonds **aud** lamuransa In 

### auoh forma ln auoh **ruabntr** 

### and ior l uoh periods of tlao 

### aa the QontraetIn(l 

### Ottioer may 8pprwe 

### or require.
***** **fb) Prwun**  **all** 

### wouaary obai: and abide by 

### all 

## l

pplleablo P**nrritr uid**  lioonaoa~



### ma8 net~latlonr, 0x4 nanoaa 0~4 other rul4~ or 

### tha w4trd statu 0r 

### herlo*, 0r 

### themato, 

### Terrlter7 or iob-alrldon 

### theroof

wheroln 

### the uork la donr, or of any Other 

### 4ul7 aomtitute& pub110 

### authOrItye

## .- .I81

“((I) mu* this 

### protlsloM 18 

### wdrea in wrltia# by tha Contmotiry Offlew reduoe to writ1 

### OODtlrOt ia -888 Ot 'hro #hoaaand DOllan **Rsdo by**  tt **rot the**  **pargear or**  the work **Eor8Md.r rot**  **80ITls88, r88?1818,**  

### ~ruppll.8 **wohln4lry or**  **0** UlpRut, **or** r0r **the MO**  ‘8herufj **fnsd 8herdn**  **a pm**  **4**don 

## that r o ih 00-08 ir l **rsf#abl8 to,tko**  

## tlo t8r s~nt) m&a ; mll auohoontnotain its 

### own name aad not bln4 OT 

### yg~g~.8ho Gmorsment 

### or tkr Q?ntnotly O#$- ;

8aa 

### @neti proridon awla84 te :~ 

### the w it h rrioroM8 

### te

#IO 

### l a n88ru8~ tlon 

### of *margo~oy Pf8a8 raa *rider Tltlr VI et t&a Ogatrsot, we rind tk8 rollow~ prorl8loB8 00nt41noa l8 ApJwnalr A, 

### Inoorporsted .thrroia 8~-ntrrenr*r~ ~3. 'The nnal 

### 6088 Qutlflorte or 8n dnondnuit' 1, theroot or ml l ddlthml llnal Wet g

### l rtlfb&o
.f roriad ror in 

### Art1010VI4 Of Tit10 

### R hemof 8hall rA8lnd0,

the 

### follawfstg

608ts and ~0xp8m08 lMurraa br 

### the Oontmotor la the oonstruotlon or aoauS8ltloa ofl 

### aeh farilitlua *(a) Ai1 labor aa 

### katorlelm, tools, wahitio~, oqai 

### rent,derlgnr P 

### pluw, ~poo~tloatiaar, 8 pUe8, sorv 008, 

### power,8c 

### osq hrol, an& 

### utor roppl 88 nooY lssa r 

### for l



### ltbrr trnparury



### or prmmnant 

### use for 

### tha borut t 

### or th@mOrh 

### i we**, w(J) **Payimntr smdo**  by 

### tko Contnotor War the Baeial soeurity Aot uploy8r~8 ooYJtribldioA) **8ppllubh** 

### StOte at Lo 01 8sxaS)iO.8,or oha th8 Contr8ot.W nay **bo** ‘roqalred en Hoolrnt of 

### horoot to pay on or for w 0 

### anl8atloa iant, *q&But, prooh88,
83 utrrlala *up llooamo #.a‘, and 

### top1 ios, personnol,~ 

### pornit im on pafonts 

### rud, laaludi8g tho88 emed br 

### tha Oomtraotor.*
Uhdor the 

### l



### ontentlon of the Bumble Ol,l rad R8flaln@ OOR~~ utd 

### ltr rarioar rubaontnotqn 

### that tbr @born 

### drrorlbd

# 182

oontract sanotltutbs tbo Coepemy 8 mar0 

### purohaaiagagod for tha rlnltrdstat08 novarrzaentrather than 

## (La ~B@+psndmt eOntrWtar, 

### our l ttdntion 

### Is direotid 

## to Art1014 

### VII-8 of Title VfX, prorldlng a8 railomr

"Toa title to all wrk, c~plctcd or in ttlcClwsL 

### of coa3traetioa 

### un4br Title XI ohall be in 

### the Cmcrumc?nt. LlJcewfso,u-nocr

delivery at the sit8 of l..h* w9rk 3r st an appr~rbtlittonPe alto 6nC upon frnpeotfm aa soae?trnoa 

### in nltfa? by 

### thb contrsoting

## offher, wtlo to l

### ;1 ma

### terlrls (6YCOept

prim l 

### Up aaththa auppliik8 and by-pro&ok

‘to be ratnrM4 to Contnotor t5rofhwwvl, teals, ue4olilnam, eqtsfpent and ruppli80, tar kioh the 

### Cont m ot or l hmil. be cltt,.Ctlo#

to be relrbursid under Title IV 

### *ball rr8t 

### ia the Qoverr~~nt 

### e Th411e prortslons aa to title b&z18 vet&e4 In tho Ooreinmsnt &all not aperat* ti, rsliere.the Coatruotor fro01my ftutleeimposed aadsr ths trmr of this 

### OOntraot.w
1% is our opfnlon that tba abow-qaototl titlb-takinr 

### l rrsrrgcwnt ttoce

not eharq;e

the fundaacntal rrlatfon b&men the mrtics at i.n!?cym3ont omkSw,or-Snd b*Alder, establlrhe4 by the 

### fsrrqlnr ~z-wi~lm~~ ra.3fert-utes of the Cantract. iIntbe oortrary, tda very rs4tur6, relfad U-XII by chc C~xmaotOr to ooagtltntqi It a Faderal At4ncy or ini;truzentallt,p 30 as t3 65- oaga taxation by the ?tstc, my, &AXTto cur a'nd 6~40, furnish an 

### l rgrzwnt thr:tsuoh rgenoy sas not arwfcd by the other proVfSfOBS of the dontraot; bemuse If the Rmble 011 C.I!a?in~~ -rwg yJ B under all the obli@tt!ono ar.6protlsioar of 

### the

erlnotrwd toa;Othcr,

### .mersly nr.rgtnt of tke 

### !hftsd .ztttas,t!?eo r2uld it n3t bc a rutils an3 mwllG~,less ~~4rttars to prc~vl4ethqt title to the mrk w3sr c nrtrwtlon hml materials eoine into the job, sMald 

### voat lo the "orefnment7 Ii the rslntionchlp 

## contnnded for by tba Euruble911 an4 ??ellnin(( Csap?lny

## erfstrr

, th43 title to ruc!~property imd mwtcrial rocld ‘ m4er cst?Ibli?bcd griaafp~.es 

## 0r ‘the 

## laa of &genoy, 

## be vested In 

### the 

## lmited Ptstbs, 

## as yrfndpal, without any contrast- 

### ~a1 provlslono 

### t o

t a b l 

## rfe0t, an4 nttkut 

### title ever p4srlag to or rsetln~ in said Cmtraetor.

war6over, 1n conosation with this :ltlo~msolng taaturo of f!m Coatmet, ~4 s~ralfiod1~ .)of.~t to tbot psorlstan thereof aiov4 

### r,aote4, that “these grovlslo~s oato title beins rmteb in the Oovernnmt ahall not 

### opcrata to rsllcve the ooatrcretar rram any ctatftts Im~aasd under thr tarn3 :>ftulle emtraat.w Those duties are aeasaoarily those lapose13 upan the Cc.ntradDP,

### u ~lna*poad*nt oOntraoto?',*

80 a0r1gJlat04 by tllo pwtl80, t el 

### onatruot the plant la quortlon in uoordanoo with the toma 

### of the bontraot,

Oomo of whhb hare boonmontlosod. As an Illur

### tntion Or thb, 

### r* 

# pointto th0 ?oqui?Mont 

### thdt **th0** Cont~oto? 8u8t a??8860 fo? *publSa li@bilItJ @4~10~0?*8 lirhIl$ty, rorka.11'8 rorpm8aIoa, 

### In8tlrano~,’ ate., i wk oh Is faconsfrtont rfth the 

### thra?y thatthe~ont?wto? ho?@ la a aero agent for tho Waite4 stnt.8,

.

The b&t*? rrplma~tlon of the title-t&Ily provldoa looam to bo that it -8 lnrorted ln'tho Coatraot br tho Oo~ornlun% In an offort to dniriso rubotintlml I~uruoo aostr 

### t h? a m & It s l am~tlon of tha riJ: OS 

### lo88 of l ua h 

### wtorlrls. Thr ?iSOi 1. .Ot iU3B~i~8WUlOO Of 

### OOVO?S8ont 

# l rt&ah& 9r0

Klthout 

### thir wrangMont nhenby 

### t tla rould 

### root Pq?tr Ir roll


### In the 

### Ooromtent

rt thr 

### tlmo

pouoorlon of tho 

### wtulalo parrod iron the 8ellor to the Contraoto?, la?go Inra?anea rha?gu ~wooll k ?OhbU?Ubh t0 the COcltSaOtO? U #St Of tb0 WetO Of 8t1rO?i& 

# rr t h l **bok8tatd ~rorid088**  or **thO** 

### aontmt 

### Withothon t00 

### npII?ou8 t0 PentlOa, erkbllsb thb 

### ~018 tf l loa(l onrhip of 

### thopr?tlo8 thereto 

### 81 thatof lndegondaat oontrria)ar l 8(1 

### owner (and la our 

### oplnlan they do), tbon It folla, under 

### tk “~ 

### 680181t.

o*ae of Trlnltyr8xm oonat?ootIon Comprny v8, wor~ean, 891 0.8. 446, 54 Sup. Ct. 4669, Ta L.M. 918, tbrt the soi148- 

### o?I~Iutory uaent 

### tax lotlo br Art1010 Tool?(4lOa), Va’mn’r &motet& Rovlaod tXri1 Statutes of ~~~8, apan 

### the 1.0~0 8tm QIPbnt Corgorutlon, 88 418t?ibutoP under **statutory** 4dlnI~tl. 

### upon the 881~~of 

### oement by it to ?‘?m Ruablo Oil & Rdin *v, l8 minaept~nasst ooatraator, 

### or rought to b0, be &n unoooJtItutlona1 burden upon 

### the 

### mltrb 3tato8Or Amerioa or an l

@lOl or lnstruaentallty **thereor, OTon**  **tberrgh trm**  **8laouJa3** of suob 

### tax booemo a part of the oonrtcuetlon 

### oortrnda8 pamso on 

### to tho Corernnent bf the ContSaotor ls mrrlatwsablo 

### Item of thr **net** aomt af material going Into thr job. TM8 O*@O iarol~od 

### the Irpoaltloa of 

## a state l 

### rolm tar on gaaelln oonsamod b y l 

### Ooatnofor

rlth the 

### t?r&ted

Staten 

### fe? the oonstxaotIorr at 1or.u On the Ylaslppl Rlror, 

### and 'the oowt held:



### Vt.m ?oua?grsntod**by** the 

### 0O8iLlQ?UO ol*ru~ 

### I8 undoubtedly b?cud 

### l ough to lnelade roest?+wtiOI& Md IMiXit8WUUbO



### Oi 18VOH in aid O? 

### B8ViU~tiOn of t&a YIr~lrsIppl Rim? an4 to authorlao **tbo** per

### iO?MCM Oi the nO?k 

### diTUtlr by.

### +JOtOSLUSMt OffiOO?#

.

### and omployur Or pu?mant to smtnotr rud a8 thora

l w d ou t orpprn a nt . 

### The leftor motbod 

### uu oboron and **the** 

### nlldltf of tbo ohrllm tar is to be tut

### ml da 

### tb4t 8~18. xt 18 not 18 UpOa tb0 Ob0iaO Of 

### wane, the wkln:r: or 

### the ooatraotr, the ooatraotm tba&8olrrs, or 

### Sn7 t?marUtion 

### to whiobthofo&oZrl 

### ~ronrrunt la a prt;l or in rhloh 

### lt 

### 1~ Imadletely O? (L1?@&1y 00lloo?nod. 

### !tor la the emotion 1816 

### or ~r~&-oat 

### apan the 

### Want@ @‘OS0 OS not, ?eOeir.d by 

### the oont?motor* m 9nott0n 

### In rbapoet0r itr ?&&ion 

### to tbo Wlo?al pndo*w la *holly aallkr

6UbSeqUMtl~‘, **18 t&o**  oUO Of **tUne8 te**  **Dravo, i%atl**  **’ aOtiU6**  wway SOL 0.8, 154, 80 8* et. 808, 62 L.lM. 165, the suprw 

### Court 08 the 

### vnltadBtatu want WWI fwtho? In 

### ?artrltta& tho 

### bOt?ln* of irpl:ul govww~t~l fmwnlty f?o8 **stat8** 

### ore180 taxer br aoldl that 

### an oeoupatloakr, n&rn?or¶ by (rorr Inrose, IrL ~~im.&be?t -8Od **bya** 

### *tat0 sipiur 8 OOntJrOt4SrItatho

c

### 185

unit.& 

### status, as lay14 l 

### direst **burdoatoa** 

### tbe~W&oml Oovar~-~~--- mrnt, 

### sun though **tbr** lrpssItfon,of tho fax may lso?ssso **‘ t&r**  **sort to**  the 

### gorr-t of the mu4c

### oontraote4 to k bono. Tha .a‘.‘ 0s Fsshsndlo~OIl mmpsny I. nisslsrl $d,,MI V*S* 810, 'Ia Il. I& WT, 48 s. ct. 45lt rsdlsa- Uotonyo stator. 

### ws V* 8. TO 75 L. rd.. 1ew 51 s.m. 

### 1. ToxBgeoBipan’ re$ u. 8. set so h. lass, 

### 56 8 l (I t. a.lt, ssaally **roftrrred'to** 

### by **the** Csq&sll.? 6ssaral of the Vslksd **dtatw** In hIo 6@8iSiO1~ 

### with **rupeot to**  **the** l 

### ulurlon of &ate l 

### xoIno tma* la oaBneotlon with stadard goramBwBt ooBtnok, WO?O by tb@ dw18iOB la this 0880 SWa?Sxy lirStS6, If SSt dIS**twYihhO& OUt**  **Of** l **SiStUIOO.**
**%ut,It** 

### ry br polatsd 

### oat the6 thr **ooatnat** 

### Isrolv&'In 

### the Instantinqolry lo ol t&o ty l 

### ontraot *ihI 

### t&r ooetnet lnro Pl 

### doolgrsted l

### e a 

### *ooot pltu* vod 

### In raob of tho tn0 Saprsmo 

### Omrt aooIrIono ~~OOUSSS~ 

### @bow, l p p ean 

### to hmvo

**beon** 

### ubnt Is 

### termad l *lump lsm Ouat?sot," that I‘ to 

### say l ooatnrt lot spsn 

### aonpat- :tlto bidding 

### far a 

### stated l 

### ud flxd 

### 1-p aamp rhloh il0s.UIs

### Oh40 **not** 

### only the 

### sort of lsbo? 

### and mato?lal8, **but the**  profit of the **eontrao?,oor,**

and rlthout sn dIvl&n of tho p?sfIt ~?QB ths l **Q.t of**  **the Job.**  It 

### Is on? 03 nion 

### t&at~tbln 6iatfBOtiOn **door** I not due07 OS **ISIS tb0**  

### atm0rity 

### of tha oltsd 

### oauo ma that ia ~tO?minin~ *ether the 8tatUS Of aa iBd8pOIIdOIlt **OOBt~OtO?** I8 **Or8ato4** by t&o lnrtrumant, It maker no diffO?oSSs rhotha? **the** a~t?Mt i8 **8** ***lump ‘** **w oontmot** * **01,** l **ro-ealhd** ***OOd plUSa**  **041L-** *not. 

### Thin oonoloslon 1s nupportad by tha follswIng oaso8 

### Ia**mlr:e** ***808t plus-**  

### oont?8ato **but** nmartbalur boldIn th t l Q b ta8 of ln6apendmt oontnoto? w-q **tbnby** oro at& lQr68n **Ye** mtb, 139 yssa. bso 8s 9.x. 101 

### -mrke, 198 111. l+T 50 8.f. i! xh$tsry Sta?rstto & 00. v. 

## l ~-+ r o a ao të

c o . 104 Xloh "arlton v',l'ound?y urd Ita148 58 Il.*.816] Beuaann v* 

### out 

### u:O 181 wig. !I& %+d ti.;. %#f J. a. ~C?8?’ 6ll@~OO?~ do. .* dte Uoal 

### Poner’co 5s '(8 14s c?oun a1ty LSQJO t* Imdtm- *fl*l Aooidwt CO58&&l, 51 P a) 1 %I co., a4 8.W. (&I) 805. i t8; AllaIl'I* Bspubllo !kIlk**X8 tbo**  l 

### au **of Carlton**  **~8. Foundry**  **md KaohiIu**  **hro** ëut8o c#o uly,

l t 

## l l, eupn ,

**‘ ~trwat,**  

### wo 

### rind the lblloring pe*Inent

*& * + Fo aa' taiso'JadloIal nstloe eat tho

. - mqsmsnt of psylng sOotc plur a perossu ,A., Wtraot 

### DSIOO for-a rom~lotod Job, 

### htor, **ad ,oatnator**  I8 aooo BI a6 l 001 106

p * 6 **:B** #180 *

Ol: l lW@ ë08W fdO?81 #OV8?BWEt h8 let 6OSt~OtO \ <.-. 

### 186

imionb1.s aeorge II.bhepprd, pago 1S



### t h, l ~a Qitt h0

0 f l 

## IIOWUO SW 0r ~n0~ ON

t hi0 

## D-4 me t+hnge 18 0~0~ iath0~thhod 

## 0r0wtpebg pa yme nt .

thsro IO M ohmngo in 

### t he relatloa Ot the 

### ~rtloo from 

## that whioh 

### oxlotowhere tho 

### pwment Is 

### l ltmp Bar. 

## PhO

MWU 

## Or

058DUthg

pq80d~t rOr the oorplrto~ joblir not eo8trellIng; 4 ohawe In **thi8~?OgUit aOr0**  **!lOt OOlWUt**  **W** :ndOjMAdOtXt**O,-HLtmO** 

### to? &to 

### l

nmploye, 

### either at oomm lmw or wIthin the Bualng or the l ot.9 

## ! Tke n me ho ge n onl

l la8ou of aeoo~pluw ooatreets. j. 08s olur Ia geyaadly kwwa •~ aooot-plw-4-pe~ua~ge~ eoatreot8, mhorola 

## therw or Dtotit0r tho l 

## ontr0ot0r

is made 

## dODOlld8Bt apoa the 

### ooot 02 the work u&d Is l 

### fire6 

### porouityo thrreori aatltho 

### other la mm as maoot-pluo-a41trd-~oe~ 

### ooat~oto whrnla the oaatnotor~~ 

### 00 or thq job, **but** 

### Y aaution IO not arrmtd by 

### nrlatfonr In tke ooot **s** tkolo **in** l **fixad amunt~**  alter& oaly by 

### ehutgeo la 

### oi the P0 0r th0 

### work. The aontnot ondo? l 

### onoSUwatIon here Is 

### rttor type, rhilo tho 0100s 

### oltd IaeeU~atolf above Involved 

### the ronurtrpo 5r **aOOtit-phU" oontlaot.**  But II0do llot 

### believe that tho metboa of mapotlag tho omtraot4Wr oomp8no8tIon m&or %ootPouo* oontraeto has enI bearing 

### whatooeror In dotetinlng whether. each l 

### ontnotor lo an 

### adopwulwit omtnrter dor the 

### otbu term l 

### 4 obli~tlom 0r 

### thr **oontnot.** aotbority we bnr rod upoa t.ke. 

### typo or 

### womb olvd h@n th*t lo, tho ***OOOt~D~t10~~riI~-r6ea** oae laoldlng thr provIsIon, horela&ovo dir

### 8mge or title ta the Unite6 

### Stat88 to meterfrla 

### oatnotor, lo 

### the owe 

## 0r stemlard 011 a0mpntty 

### to.

. US, &eel&e& be@eMar t0 LoI0 br the 

### Suprao we qwte rr0sr

### the o~no~r rf ag ogfatoa 0r astfoo wlthdnua only IO order that prrtlaent ra0t0 mar Wur wdoh are not 

### atoted Is the rain 

### opfaion or the roartt



### “In 

### thlr onoo tho ooatnoton 

### en not to meho l l tnt .d l ull a ithe rontnot uoullt t o i a 5l ud o

tlzoir prorite 

## u wall 

## u t&d.? outpat 05 that rush 

### profits ry ooter state ta~eo pala by the8 oa puahaau 

### or wlino w ed an&or t he l o ntno tr la la hitivha Co. Y* Oroojann, 891 Do go 46b l4 0ImIlmr uoeo; but 

### the eontmOter@ IWO arm WI rooo 

### the rstwl wt most leu all dioaountr 4ta., or al r$erial ena 811 labor employed under tho aeatraota (ox

### l pt l tnte4 

### oontral otCioe rxponrer, @to., oi the OOQtn0t0n) *pi~-did-ru u0m to* l 

## 0t~w l

## m tar

### their tl-•, l xperleaoo,

ba8Inuo 

### l

oaneotIoao,roopoaol

### blllty, 

### IOnIOO8~

eta. 

### eta., 

### ia the perf5rMnOe 5f the 

### eontnoto. Thi mai” oi mater181 ln this 0880 are In **off-t n4e**  

### to **thr oootnoto?a**  **for tho**  

### UnItoU stotoa, 

### delivery **being** 

### aode a tt hr. 4 R Wul. l

### lr l tntl on 

### of tho **United** 

### Jtateo ana title puoeo to tho 

### Wnlted Stetu

. nantie gesoliao IO oonsume4 la Ito uoo ror 

### the Ualted

. The kr io pold by 

### the baler 

### and 

### l ~eolfloelly ~ooe4 on **to tke**  **eonswer.w** 

### Mid8ItIonell~,



### It ry **bo** polatod 

### out that like thr ooatraotbefore 

### uo, the ooatreot 

### befose the oou?t in tklo ume l o ntalnr d

ln **agreemoat oa**  **the p&rt**  **Or** the **WverMuit to**  **roImburo8 the**  **Contra&or to?**  

### 011 **oat-of-peelot** 

### l xpenndltoroo

f the 

### oontnotor 

### r0r matorinlo, **Ine2uUlag stat0**  

### or loaal **taxoo.**

'Tha OOWt held 

### that the tax *all4 aLIdooxt#titutiOti 

### aotuIthoteadIng

the tax 80tm ultimately rarioa the 

### mauni Iloverauat, rinse the ooatnotore did 

### not perron anr getermeakl **fI$egtM .theburden**  50 the hderal OOyImemt uao 

### OoROOqWutial

. 

### It IO not alear frvm the langubgo 

## 0r the oplvloa in 

## hi8 onoe rhothor tho tar was aph,:ldsolily tipon the theory thd 

### the oontnotor was aa 

### lndependoat dontaetor -ratherthan 8n a goat
or the dorernaent 5r upon 

### the ground 

### thattheaoverameat, br the l xprrro 

### ummptioo ln 

### tho eontraet, 0r 

### stat0 and looal tax00 00 aa it@8 of rdmburoeablo **oosts to**  

## the oontnotor,waited its 

### OOa&I

### tatIonol

iortlaity

m8 t6xatloa. **Bat** 

## upon althor or 

### both Oi each 

### *hurIoo, 

### we oonolderthis oaoe to be 'OR 111~foam” 

### with the situation hero prerenteQ. me eontrolling **raoto** 

### oppoarto **be** Identll al 8ad **betk** 

### tborleo upon wbloh l stats trx levy ~I%Y bo aoartitutloa 

### l ll.r wrtaiaea are protont, 

### via., (1) 

### the oommodlty won rhlob 

## thetar 18levied 

## 10 8014 to 4z4 iadepondeat 0.9ntzaotor rather thna ln agenor 

### or the 

### Covunaent or, (8) dtemrtel7, it tho 

### oontraot herodoes 

### not oreate the statrio or 

### Iadopendontoontraotor, 

### nevertbelooo tho 

### doveraeat has.ripreoo2~ lived 

### Its impliedOon8fltfttlOnl 

### l lmmmit~ 

### from &ate 

### toutlsa on 

### the raoo ai l 

### oontraot, uooute9 

### m¶er l

### n mblin8 l

## 0t 0r Coagrodo (Aot 0r fttly 8, 1940, 

## pablio Ro. MS8 76th aoll(lre80) 

### whleh aore not prOYlt2e oXWptiOR 

### Irma otet0 md loul kntloa.

In this 

### oomeotion 

### an4 l

### o ia&IortIte0r the 

### Intent 0r 

### @04pmo It night bo 

### palate6 

## out thatl

Iai&r 

### aotoauthorlrlag th-0 a ege tl r kd

l 

### mtnota ror.tho llational Defonoe (hbllo Ro. a, 96&k Ooagnar a~4 ?ablIo He. BB8, 

### Tbth Oo~noo~ -or0 iImllY

. .

### Ito~~nblo aborgo 8. ahepp8H, p4g 15

*Me6 dthout 

### My pSOti8iOB **bxb8ptin8** 

### mob sontr8etor8fmm 

### #fate ~6 looal taxe8, althou& rueh UbaptfOB rlease8 

### rppm?od $a thb 

### bill upon introdartloa

### or by amendaent, 

### butner:, (a0Bgr8dow Rebord, Jaao 4, 1940, p4p 

### 11,401.) rtrfabra,



### . In View ot the so l OB8ide~tiOM l

Bd 

## l othoritlrr,

WO ad

### rim yea th8t yea 

### any proood to 

### or11 upon 

### the LOBO atar 

### hmoat corporrtloa for !a Vernon’& yaont



### ii ot the 

### tax 

## l oaroiq tmlader

Atlole 0047 notetb6 Revlrod CM11 cttatutor 

### oa thr sale 

### ot by it 

### to the Rumble Oil. & 

### Rbtlning

tkay~~~~,,

l

### 8 bl6bpendbBt 

### roW?aotor 

### rlth thomlted 

### s+6em ot 

### Amorlo~, or to 

### ukyof ltr 

### 8mbaontraotora

ia 

### thoooa8t~otloa



## ot the e080ribd 

### pro 

### bbt. It tollom8 

### tram thir, wIthoat tarthbr diroarbloa,thbt 

### 8al d tar is likadao oolleotibloumter tho 

### throb dimtioot

*otaal 8ltaatione doaoribti in the 

### qtwt.6 lbttbr to 

### -Joa

tnta tha bB0 

### Sk? d

### abrporatiolt.

Youn may truly

ArnRKKY OEWRAL 

### 01 TExhe ,