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Honorable Charles L. Dallman, Chairman

Committee of Revenue & Taxation House of Representatives Austin, Texas OpinionNo. WW-1025
Re: What articles of commerce are included within the phrase “and family supplies for home and farmuse” as used in Sec. 19 of Art. Dear Mr. Dallman: VIII of the Constitution.
You have requested an opinion from this department on the interpretationof Sec. 19 of Art.

## aof the Constitution of the State of Texas. Sec. 19 of Art. 8 reads as follows:
“Farm products in the hands of the producer, and family supplies for home and farm use, are exempt from all taxation until otherwisedirectedby a’two- ” thirds vote of all the members elect to both houses of the Legislature.”

. You state that you are particularly concernedwith the phrase “and family supplies for home and farm use”. Family supplies for home and farm use are exempt from all taxation unit1 otherwise dlrectedbya two-thirds’ vote of all the members elect to both houses of the Legislature. This clause Is somewhatvague and Indefinite. f .

The above quoted section~wasadded to the Constitution in 1879, and we have been unable to find’any courtdecision interpreting the meaning of the phrase, “family supplie’s forhome and farm use”.
In construing this section it is necessary to read the ‘. completeparagraph andviewthe overallpicture rather than to try to construe one clause oy itself.
It is our opinion that family supplies for home and farm use,means commoditiesin the home and on the farm for day-to-day use after they are In the hands of the consumer and not before. These commoditiesare not exempt from taxation before their acquisitionby the farmer or dwellers of a home.Honorable Charles L. Rallman, Page 2 OpinionNo. w-1025

Commoditierwhile in the hands of the merchant or distributor would notbe family suppliesas contemplatedby Sec. 19. These commodltleswould be subject to taxation~untilafter they are acquired by farmers or home dwellers,at which time they would cease to be taxableunless otherwisedirected by two-thirds of the members of bothhouses.
You have asked to be advised as to what articles of commerce" are included in this exemption clause of “family supplies for home and farmuse”1
It would be almost impossible to enumerateall of the r commodities or articles of commerce that could be classifiedunder this clause. There are cases in which certain articlesmight be classified as supplies for some families and would not be supplies for another family. Family supplies for home and farm u8e,as commonlyused in everyday languagemeans consumablearticles reasonablynecessary &brday-to-dayuse In operating or maintaining a farm or home.

"When applied to material objects the terms 'supply'and 'supplies,'in their more general signification,embrace anything required or furnished to meet a need; in their restric.ted sense the t,erms

may.be employed to designateany substancethat is consumed with Its use. Where articles are totally used up In the usual and ordinary performance of a contract, so that nothing remains In excess of normal salvage, they lose their Identity as tools, appliances, implements,andmachinery and are include,d within the broader definition of 'suDDlies'.'! Mlnnehoma Oil Co. v. Ross, et al, 292-P. 9, -(Okla.Sup.Ct 192b) co. v. CuDDs:'et al,'2 ct., 1931). Journals contained in our StateArchives show that the Legislative Committee on constitutionalamendments of the 16th Legislature, 1879, submitted several resolutions and substitutestherefor for amendingArt. 8 of the Texas Constitutionto exempt farm produce while In the hands of the producer and family supplies for home and farm use. The various resolutionsand substitutes showed the Intention of the Legislatureat that time to exemptproduce of the soil and supplies or provisionsnecessary for the family consumption.Honorable Charles L. Ballman, Page 3 Opinion No. w-1025

One proposed resolution read “provisions and forage on hand forhome consumption”. This proposal went on to exempt one ivagon, two horses, one yoke of oxen, one cow and calf and all farming utensils. This shows that it was not meant to Include as supplies such things as wagons,horses, oxen, cows or farm utensils. A resolutionproposed exempting farm produce while in the hands of the producer except livestock. ‘Anotherresolutionproposed exempting all fami,lysupplies for home use. A third resolution proposed exemptingall farm and gardenproduce of the sol1 in the hands of the producer necessary for family consumptionduring the year the assessment is made. Still, another resolutionproposed exempting farmproduce of the soil in the hands’of the producer and necessary for home consumptionand all family supplies for family use. At the Democratic Convention in Texas in 1878, a resolution was passed providing that all provisionseonhand for home consumption shouldbe exempt from taxation. This all tends to show that at the time this constitutional amendmentwas adopted it was the intention of the people to,exempt from all taxation commodities, supplies,or provisions on hand for home consumption.
In a Texas decision, the.Courthad,,under considerationa chattel mortgage on a saw mill which included;

. . .a11 supplies I have on ha:d or may have at the time of the foreclosureof this lien.

. . . The Court, in speakingof supplies, said:

bII
,

An ordinary,non-technicalword should be taken in its most usual and ordinary sense as applied to the subject-matterto which it relates,unless there by something In the contextwhich shows that It was intended that a differentmeaning shouldbe attached. I Supplies’, in the plural, has a fairly well definedmeaning; that Is to say, such stores of food, etc., as are kept on hand for daily use. . . . The evidence shows there was a commissaryattached to themill, and we think the word was Intended to Include the stores therein kept, as well as all forage for llvestock and other farm produce and merchandise, kept ordinarily on hand for operating the mill.

. . .‘IConner, et al v. Littlefield, et al., 79 Tex. 76, lb S.w

SUMMARY "Family supplies for home and farm use” as used In Sec. 19 of Art. 8 of theHonorable Charles L. Ballman, Page 4 : Opinion No. wWlo25

Texas Constitution means consumable articles reasonably necessary.for day-today use in operating or maintaining a farm or home. Until otherwise directed by a two-thirds vote **of** all members el’ect to both houses of the Legislature, such supplies are dxempt frbm all taxation when they are in the hands 6r possession of farmers or homedwellers and not before. Yours very truly,

_.,~ WILLWILSON Attorney Oeneral of Texas

JHB:Jp APPROVED OPINIONCOIWITTEE: W.V. Qeppert, Chairman Jot Hodges J. Arthur Sandlin Joe B., l&Master REVIEWED

FORTHE**ATTORNEY**QENERAL By: Morgan Nesbltt