### 417

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

**Hon. ho.**  **H. Sheppard**  Oomptrollar OSPubllo 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 Hot180Bill road8 &I )pUblio Property.

alto-8 State8 or 

### o? l quipunt 

### owaod

l xolu6itol.f br f 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 muohproportf is loomtmd, until muoh time mm t&o Oongromm of the United States shall 

### l xprommly authorlao tho taxation 

### or mumhilxturom, mmohlnory, or 

### l qulpmmnt. llotwithstandlng any other prorlmlonm 

### or law, for the purpose oi tuation, the term ‘Boa1 Proportr'am applied to propsrtg

### owned l xolumltoly br the Unltmd Statoror 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 muohfixtures, mmohlnmly, or 

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

Wrbollovo 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 taxatloabr Saotlon 4 

### or Arti 7150. Tho first pmrt of Paragraph 1 l xmmptmall 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 mnl ttupt to take mdvantago of the Fedora1 Qtmtutom, whlmh muthorlmo mtatms to tu qoal property* of l genolw 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 muohmxemptku8 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 

### memolaplied oonmtitutlonal Immunity rrrivi tmxmtloa amthe Fedora1 Oororammntitmolf, 

### but tho lmttor 

### partof 

### Paragraph 1 of this Amt ummptm *anontmor lnmtrumentalltlmm~ot the Ilnltod States. Slnoo indlrldualm mnd private oorporatlonm 

### omn **br** 

### amamntma of thmUnited Statmm, wo bolloro that this oroatom an exemption of mn OntlrelT BOW 01~8 mndone mot oontomplmtmd either by State or Fodoral L&W. It 18 oonoolrablothat 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 mgontmof the UAit@d Statesand mumhaot 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 

### thatma&htom l

### ro to bo Intor Protoa am at lomn law. ml0 oommdalaw portalal- 

### to f 

### xturmmla that uohlnory 

### and l qulmnt, whloh 1s porumontly 

### l fflxod to tho rral omtato In muoh wuumr am to manitomt amlntmntlom that It mhall bomou a part thoroof 

### Is taxmblo amVu1 property”. Worompmotfull7 submit t&at tho l b oto 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 Isbmllovmd 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 opinionthat if tho umiibrc moored portion of muohpamgraph 1 lm rotelm4 and tho lattor part ngt uudonoormd Is dolotod, this will r-to thm mtimtlngapparontoonfllotbotwooatho 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[