417 

OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Hon. ho. H. Sheppard 

Oomptrollar OS Publlo Aooountr 

butin, Tour 

Doar Hr. Shoppudr 

ho Ukitod State@. 

PUW~* 1 or 800 

Sqmrlon, 48th Log 

atutrr l uthoriring the 

roportr oi the Vnitod 

trumentalit~o8.~ 

f suoh Hot180 Bill road8 &I 

)pUblio Property. 

o ? l quipunt o wa ol xolu6itol.f d br f alto-8 State8 or 

any ot it8 &oat8 or fnrtrumentd.itlo8, without rogard 

to tho -or or tho affix&ion of ruoh tixturra, 

maohlnrry, or oqulpmont to tho lan(l or building upon 
- HOE. 000. H. Shoppard, Q-O 2 

or in whloh muoh proportf is loomtmd, until muoh time 

mm t&o Oongromm of the United States shall l xprommly 

authorlao tho taxation or mumh ilxturom, mmohlnory, 

or l qulpmmnt. llotwithstandlng any other prorlmlonm 

or law, for the purpose oi tuation, the term ‘Boa1 

Proportr' am applied to propsrtg o wned l xolumltoly 

br the Unltmd Stator or a.w or Its h&ontm or fnmtrunontmlItlem shall not lnoludo a4 flxturom, nmhIne4, 

or l qulpment without regard to tho manner oi tho l ffixation of muoh fixtures, mmohlnmly, or l quimont to 

;~ol&y;;fwbulldlng upon or lo whlmh muoh #rmpmr%f 

Wr bollovo t&rt the l baro paragraph 

o-68 omr premont mtatuto in at lust two pmrtloulmrmr 

(1) At prosent, mll prmporty ounod oxolomlrely br the United States 18 ere!sQted fraa taxatloa br 

Saotlon 4 or Arti 7150. Tho first pmrt of Paragraph 1 

l xmmptm all property bolonglng oxolumltely to the United 

States, proridod that muoh l xomptlon from taxmtlon shall 

not inmludo a4 real property mubjeot to taxation undo? 

l 4 Fodoral Statutom l pplloablo thereto. ObvIouml~, thlm 

is mn l ttupt to take mdvantago of the Fedora1 Qtmtutom, 

whlmh muthorlmo mtatms to tu qoal property* of l geno lw 

and InmtrumentmlltIes of the United Stabs. It rmmmvom an 

mpparont oonrllot botwemn those Fodoral Statutmm and tho 

l xlmtlng State Lnr; hmwerer, It 1s bellmYod thmt mlnoo tho 

promont l xomptlon Is for the bonetiP of tho United Statmm, 

and It ham wmlred muoh mxemptku8 thm “roal property* oi 

mumh agonolem and lnmtruaentallt~em 1s now taxmblo undu 

thr l xlsting State Laws. 

(2) Agenolem mnd lnmtruaentalItlom of tho 

Fmltrd St&tom hato tho memo laplied oonmtitutlonal Immunity 

rrrivi tmxmtloa am the Fedora1 Oororammnt itmolf, but tho lmttor 

part of Paragraph 1 of this Amt ummptm *anontm or lnmtrumentalltlmm~ ot the Ilnltod States. Slnoo indlrldualm mnd 

private oorporatlonm omn br amamntma of thm United Statmm, 

wo bolloro that this oroatom an exemption of mn OntlrelT BOW 

01~8 mnd one mot oontomplmtmd either by State or Fodoral 

L&W. It 18 oonoolrablo that this would work an lrropuablo 

InJury to the taring power or tho state or Texas, lnamauoh 

am &m4 lndlvldualm and private wrpomtions aro IWW aoting 

am mgontm of the UAit@d States and mumh aot rould grmmt thea 

oortaia exomptlonm from taxation. 
- Hon. 000. B. Shopper&, peg0 3 

In rlmw of the fast that most Fo4oral 

Statutom l uthorlalng at&to tmxmtlon et ma1 prmportr of 

tho l gommlmm amd lnmtru8emtmlItlem of the Unitmd Matom 

do not dofino *roti proportyn, wo bollrrr that ma&h tom 

l ro to bo Intor 

P 

rotoa am a t l omn law. ml0 oommda law 

portalal- to f xturmm la that uohlnory a nd lqulmnt, 

whloh 1s porumontly l fflxod to tho rral omtato In muoh 

wuumr am to manitomt am lntmntlom that It mhall bomou 

a part thoroof Is taxmblo am Vu1 property”. Wo rompmotfull7 submit t&at tho l b o to paragraph oi 8-h Aot doom mot 

take full l dnntago of tho Fodoral Statutom whoro Qoagrmmm 

ham omnmomtti tm an& authorlao& tho mtatom to tu roil 

yowo;;t 

L 

or tho agaolom and lnmtrumontalItIom of tho 

rlxturom, 

l tu, booaumo It Is bmllovmd that at prmmoat 

rmhlnorf and l qulpleat aro Inmlmdod in and 

oontomplatod br the torn Veal proportp and the latter 

part of this paragraph oroatom am l xaption whoro neao e 

l ximtod bororo. 

wo are of tho opinion that if tho umiibrc 

moored portion of muoh pamgraph 1 lm rotelm4 and tho 

lattor part ngt uudonoormd Is dolotod, this will r-to 

thm mtimtlng apparont oonfllot botwooa tho promont St&to 

and Fodmril lawm and l moorpllmh the purpose of tho Bill am 

met out in the murgono7 mlaumo. 

Tours vmrytrulJ 

ATToNwEToBwBBAL OF TEILB 

TBD:AuD[