. /’ 

Honorable Charles L. Dallman, Chairman 

Committee of Revenue & Taxation 

House of Representatives 

Austin, Texas Opinion No. WW-1025 

Re: What articles of commerce 

are included within the 

phrase “and family supplies 

for home and farm use” as 

used in Sec. 19 of Art. 

Dear Mr. Dallman: VIII of the Constitution. 

You have requested an opinion from this department on the 

interpretation of Sec. 19 of Art. a of 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 otherwise directed by a’ two- ” 

thirds vote of all the members elect 

to both houses of the Legislature.” . 

You state that you are particularly concerned with 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 somewhat vague 

and Indefinite. 

f . 

The above quoted section~was added to the Constitution in 

1879, and we have been unable to find’any courtdecision interpreting the meaning of the phrase, “family supplie’s for home and 

farm use”. 

In construing this section it is necessary to read the ‘. 

complete paragraph and viewthe overall picture rather than to try 

to construe one clause oy itself. 

It is our opinion that family supplies for home and farm 

use,means commodities in the home and on the farm for day-to-day 

use after they are In the hands of the consumer and not before. 

These commodities are not exempt from taxation before their 

acquisition by the farmer or dwellers of a home. 
Honorable Charles L. Rallman, Page 2 Opinion No. w-1025 

Commoditier while in the hands of the merchant or distributor 

would notbe family supplies as contemplated by Sec. 19. These 

commodltles would be subject to taxation~until after they are 

acquired by farmers or home dwellers, at which time they would 

cease to be taxable unless otherwise directed by two-thirds of 

the members of both houses. 

You have asked to be advised as to what articles of commerce" 

are included in this exemption clause of “family supplies for 

home and farm use” 1 

It would be almost impossible to enumerate all of the r 

commodities or articles of commerce that could be classified under 

this clause. There are cases in which certain articles might be 

classified as supplies for some families and would not be supplies 

for another family. 

Family supplies for home and farm u8e,as commonly used in 

everyday language means consumable articles reasonably necessary 

&br day-to-day use 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 designate any substance that 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, and machinery 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 State Archives show that the Legislative Committee on constitutional amendments of the 16th Legislature, 1879, submitted several resolutions and substitutes therefor for amending Art. 8 of the Texas Constitution to exempt farm 

produce while In the hands of the producer and family supplies for 

home and farm use. 

The various resolutions and substitutes showed the Intention 

of the Legislature at that time to exempt produce of the soil and 

supplies or provisions necessary for the family consumption. 
Honorable Charles L. Ballman, Page 3 Opinion No. w-1025 

One proposed resolution read “provisions and forage on 

hand for home 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 resolution proposed exempting farm produce while in the hands 

of the producer except livestock. ‘Another resolution proposed 

exempting all fami,ly supplies for home use. A third resolution 

proposed exempting all farm and garden produce of the sol1 in the 

hands of the producer necessary for family consumption during the 

year the assessment is made. Still, another resolution proposed 

exempting farm produce of the soil in the hands’of the producer 

and necessary for home consumption and all family supplies for 

family use. 

At the Democratic Convention in Texas in 1878, a resolution 

was passed providing that all provisions eon hand for home consumption should be exempt from taxation. 

This all tends to show that at the time this constitutional 

amendment was 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. Court had,,under consideration a chattel 

mortgage on a saw mill which included; . . .a11 supplies I have 

on ha:d or may have at the time of the foreclosure of this lien. 

. . . The Court, in speaking of supplies, said: 

b II , An ordinary, non-technical word 

should be taken in its most usual and ordinary 

sense as applied to the subject-matter to 

which it relates, unless there by something 

In the context which shows that It was intended 

that a different meaning should be attached. 

I Supplies’, in the plural, has a fairly well 

defined meaning; that Is to say, such stores 

of food, etc., as are kept on hand for daily 

use. . . . The evidence shows there was a 

commissary attached to the mill, 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. . . .‘I Conner, 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 the 
Honorable 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 home dwellers and not before. 

Yours very truly, 

_ .,~ 

WILL WILSON 

Attorney Oeneral of Texas 

JHB:Jp 

APPROVED 

OPINION COIWITTEE: 

W. V. Qeppert, Chairman 

Jot Hodges 

J. Arthur Sandlin 

Joe B., l&Master 

REVIEWED FOR THE ATTORNEY QENERAL 

By: Morgan Nesbltt