R-949 

E ATTORNEY GENERAL 

PRICE DANIEL 

ATTORNEY GENERAL 

Q,F TEXAS Overrules opinion dated 

Au~~IN~~.-I~xAs 

5/24/37 to Cecil Ii. Bird 

Comptroller's Dept. 

December 3, 1947 

Hon. Geo. R. Sheppard 

Comptroller of Public Accounts 

A ua tin, Texa a Opinion Ro. V-440 

Re: Whether half sister 

Is included in the 

classifioatlon of 

sister for inheritance tax purposes 

Dear Sir: 

By your letter of Rovember 21, 1947, we are 

advised of the following facts: 

"This department has fixed and assessed an Inheritance tax against the eatate of 

Leo T. Cone, late a resident of ffonxales 

County. The estate, under the terms of the 

will of the deceased, was devised to two 

sisters, 8 brother and a half sister, and 

when applying the exemptions allowed under 

the statutes, this department allowed a full 

exemptlon of $10,000 each to the sisters of 

the full-blood, but only allowed an exemption 

of $5,000 to the slater of the half-blood. 

"The exemption allowed the sister of the 

half-blood Fs now In controversy with the Attorney of Record, Mr. Ii. 1. Miller of Gonzales, 

Texas. . . ." 

We are further advised that the value of the 

property passing to the half sister was less than $25,000 

and that the tax was computed at the rate of 3$ of the 

value In excess of $5,000. You state that your ruling 

was based on an Opinion of this Department rendered in 

1937 and request that we reconsider the holding of that 

Opinion. 

Article 7117, Ch. 5, Title 122, V.C.S., imposes 

an inheritance tax "In accordance with the following classifications". The Articles which follow establish differ- 
Hon. Geo. Ii. Sheppard - Page 2 (v-448) 

erent classes, define those within each class, state the 

exemption to which the members of the partfeular class 

are entitled, and impose a tax upon the amount in excess 

of the applicable exemption in fixed percentages for various value brackets. These brackets and percentages 

vary for each class. Article 7120 provides that "if 

passing to or for . . . the use of a brother or sister 

or a direct llneal desoendant of a brother or slater, of 

the decedent, the tax shall be three per cent of any 

value In exoess of ten thousand dollars and not exceeding twenty-five thousand dollars; . a ." The ascending 

rate of tax on other value brackets follows. If brothers 

and sisters of the half blood do not come within thls 

class, 

person" 

they are relegated to the category of "any other 

and embraoed by the terms of Article 7122. #embers of the class established by Article 7122 receive an 

exemption of $500 and are taxed at 5s on any value in 

excess of $500 and not exceeding $lO,OOO, wtth stated lncreases in the peroentage of the tax as the value braoket 

rises. 

The Departmental Opinion on whiah your ruling 

was based states that "our Inheritance tax law operates 

In dipect relation to the laws of descent and distrlbution Fn effect in Texas . . .) *" and In holding that a 

brother of the half blood was entitled to half the exemption accorded a brother of the whole blood, the 

writer undoubtedly had in mind the provisions of Article 

2573, V.C.S., whloh states that "where the fnherltance 

is directed to pass to collateral kIndred of the intestate, if part of s.uch collateral be of the whole blood, 

and the other part of the half blood only of the intestate, those of the half blood shall InherLt only half SO 

much as those of the whole blood; e o *" However, it Is 

obvious that an allowance to 8 half slsl;~3~ of only onehalf'the Exemption allotted to a'brother or a sister of 

whole blood, but a computation of the tax at the rates 

stated for the latter class, as was done in this case, 

gives a hybrid result for which there can be no posstble 

justification under any theory- Moreover, we think It 

is apparent that the creation of a different exemption 

with or without a different tax rate is, in effect, the 

creation of a different class and an act which lies 

only in the power of the Legislature. A half sister 

is either within the class created by Article 7120 or 

out of it; and if out of It, must, as aforesaId, be 

relegated to "any other person" and the class created 

by Article 7122. 
Hon. Oeo. H. Sheppard - Page 3 ,(~-448) 

Various authorities have defined the ‘terms 

“brother’ and “sister” as Including "hslf brother" and 

“half sister”. Colrpus Juris, Vol. 9; pp. 679, 680, and 

Vol. 58, PP. 739, ebster*s Blew Intbrtitibtil Mb.- 

;:,“zioiei ~&&dth~&WSupreme Court of Texas in 16% 

terms are general, and those of the 

half as well as those of the whole blood come striotly 

within their scope and slgniflcatioti.” Marlow v. fin&, 

v& 177. See also Watkins et al v’. Blount 94 S Y . 

. Although no Texas case has construed ihe te&s as 

used In the lnherltame tax statutes; we see a’o reason 

why the same constrwtlon would not be applied. This Is 

the view of’ the Supreme Court of Colorado, and the opipion contains an excellent summary and analysis of the 

authorities . People V. Elllff, 219 P. 225. The result 

of Including “half brothers” and “half sisters” within~ 

the classlficatlon of “brothers” and “sisters” Is moreover in line with the Texas decisions whioh adhere to 

the established rule requiring that words in common we 

when found in a statute must be given the sense ih which 

they are ordlnarlly used, T. k P’. Ry Co. v. Railroad’ 

Commission of Texas, 105 Tex. 393 l;O S.W. 878 Qd 

with the pronouncements .of our co&s to the efiett that 

inheritance taxes are special taxes and that the statutes 

Imposing same will be construed strictly against the tax1% power. Lewis, Assesaor.et&v. O’Halr, 130 S.W. (2) 

379. 

You are therefore advised that a half sister 

properly falls within the olasaifioatlon of Artlole 7120 

and Is entitled to the same exemption and same tax ratea 

as a sister of whole blood. 

The Opinion of this Offioe dated May 24, 1937 

addressed to the Hon. Ceoll H. Bird of the Comptroller’s 

Department is overruled . 

SUNMARY 

In computing Inheritance taxes due by 

virtue of Ch. 5, Title 122, V.C.S., a half 

sister should be ~placed in the sa.me classlficatlon as a sister. Harlov v. King 

17 T. 177; People v. Elllff, 219 P. 225,‘and 

authorities cited therein. The Opinion of. 
Hon. Geo. H. Sheppard - Page 4 ,,(V-448) 

this Offlae dated May 24,, ,1937 addresaed to 

the Bon; Cecil H. Bird of the ~ComptPoller~s 

Department Is overruled. 

Youra very truly 

ATTORREYGERFlRALOFTKXAS 

MC/erc/lh 

Bra- a 

Mrs. Marietta Creel 

Assistant 

APPROVED: