**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 
**QROVKR SELLERS**  **Al-mnNmv OLNLIUL**  **c**



### n--sue JohnIt. Ehook crl8laal MBtrlat 

### Attommy mx8r 

### county 8M 

### Antoalo, hnr 

### Attentlonr L. s. 

### oittlqger

Proi your CeQue8tfmItCument8, ve rate the follov ion 18 based;



### l r rlty 18ro dated ?ebruU **both deed8**  were filed **nty** clerk OQkrch 14, d tlrCt Va8 pUNbr8ed frCR the Cfty Of \

. 

### cribed c8 **tract8 number8**  One (1) @ad d Elovember 2, 1915, executed jointly by w io and 88ld 

### Board of **Trulteel, and**  **re-**

, page8 

### 72-75, of the Deed **Record8 Of**  Beur

0. Il. Pitshugh Secretary Of the **Board of**  ‘haltee of the Ualverrfty, In 8 **iette? dated**  kroh 14, 1945, 8t8teS that I 5ai8 property ha8 beNi **W$Ubed to**  **beCOW Wt**  **Of tb**  campu8 05 the Triait7 **Vtiverrlty.** Ia l letter dated April a, 1945, pitthugh reQue8t8 the comml88lau9r8 ’ court to exertHonor~le John R. Woo&, page 2

the prOP8rtf dercrlbed ln th8 petltlon and "e-e1 any aad al.1 tUe8 WiNiort @bid 

### Property bes[iaafag 

### Jaauu~ 1, 

### 1925.'

ëlOU l**k the**  **OpitiOil Oi**  **thi8** 

### depArtnot **Whether the**  propert deroribed above a8 **‘ flrrt**  **trhot ’**  **an13 %eoond**  **traata 18.**  **exe-t from**  **the wy** **’ B8nt**  **Of kua,** 

~ue8tloMbl~, **the fir8t**  **trot cannot**  

### be exempt ire0 **taxer for**  **the** **J*u** 1945. **Uader** Artlole ?lSl, 811 property %eld Or ovned OR Oha firrt day of Jaa~ar2 In **tb** yeu Sor vhlc~ tk 

### property 18 FOqrrired to be 118ted 

### or readered" rurt be llrted 

### for taxationbetvoen Jenuuy 

### 1a& Apdl 30. The ovnershipof property 011

### the **SirIt Qay**  **of January**  **of** l **uy** 

### mar create8b ll~blllt~ 

### OrA **the** gut of **the cvner**  **for tUe8**  levied upou ruch 

### propert for that em. 

### Vlnterr v. Itiepen&at School 

### Dlrtrict of huh, 205

### 8.V.574.

Slnoe thir **property ~18**  prlmtely ovard on Jan-y 1, i **1945, the**  **tU u8rUed**  **a8 b@inat**  **th8** 

### caner8 **on t&t**  date **MI! the7**  ry 

### not bc curcelled or removed from tkm tu roll8 

### regUdle88of 8ny UIY 

### to vhleh 

### it Uy thereafter b8 dediarted. **A8 V8**  Mid **in ~itiioli**  **BO. o-49%1** 

**-either the**  **cOII8titUtiOn** 

### nor 

### the**8tatUte8,** hovever, releUe 

### or authorire the releme 

### or cuI

### cellationOS8d valorem **tuer** vhlch amWmd prior to the date on vhiah luch propert 18, by 8UCh polltlacl 8ubdiri8~oo, devoted to public U8e.' 

### It should **be** noted 

### that ?rinitj OUlrer8ity Va8 C&t**ed by**  **a rpecl81**  ChUter goUted by 

### the 12th h.Si8kture Of the &ate of 

### T~XW

### in1870.Special **ull8,** 12th Xagl8%tkWe, Cal&d **&3881OIi,** 1870, p. 160, ah. 83. 

### seatioo 13 of **thir** ohuter provider: *phb 

### propert uvned aad held by Hid imtitution being **8et** 

### apart **eXelU8lvel7 rar**  educational 

### puTpO8e8,18 herob deobred to be exe@ from both 

### St&te4uLdCoUty TU4tiOk’ &otion 56 of Article XII of 

### theCon8t~tutIo~Of ~~-8 (1876), vhich **18** 

### in **Sub8tMti~llJ the**  **8-** mw%e l**8**, **c**

**155**



### Boaorable John 8. 8hook, wge 3



## 8*ail&r

Pmi@ioQ **In the**  **CoB8tItUtim OS**  

### 1869, vkioh vav ;a effect V&n **thi8** 

### clnrtw va8 **granted,** pOvide8:

Ve **therefore** hold that the provl8loa **0s** 8e8t:oa 15 of the URlterrit~~r 

### ohrter i8 ineffeotual, la 

## ltrels, to CrWte the 8Xemptloa Of 

### thinDroperlj**rougbt v**  **t& Va:rer8:tf**  **in it8**  

### ~tit:OlL

The PollOy Of **the** 8tate regarding 

### the l urptlon ooafained Ia AdiCb 7150, 8eCtiOll 1, 

### Revlaed Civil **8t8tUte8, p8r**  taiala(l ta mho018, 18 **Very OtUly**  **8t8tOd** by Jurtlae Aobwt8on in Ca88iaao V. Pr8ullM Academy, (1885) 65 Tex. 673, 675:



### “It ti8 been the policy of the rtate 8fnee la9 to encourage edueatloml 

### l aterprl8m by 

### ox

### l rptlag them 

### fromany &are of thv **burtin** 

### of government.

**. .**  **. -**  **Om8titUtior. Of**  

### 1876, 80 far 

## from

wdlf~lrrg **thlr** policy, mker 8unlSloent ~ovl8lon8 

### for the ulntenaaae of free rohoolr. There 

### has

been ao 

### l

atbgooia botveea the 

### public and private 8cho018, 

### to varraat the 

### inference that the 

### framers of tbo aomrtltutloa, in the we of 

### the vord bulldlag, fatended 8 rplteful 

### &lrerlmlMtim 8gcia8t privct& 8chOOl8. "The educ~tlOa of the 8b88e8 18 WV reoog- \. afred a8 &fuactloa of 8tbte gorerturat. Those vho, iron charitable oon8ider8tioa8, to forvard c. 8ectmlti 7lev8, 

### or for private profit, &are orpniged or oouducted 88hOol8, h&v8 888i8ted the atate in **the performuSe**  **of** 8 duty it **We8** to it8 Citf8ea8, VbiOh CaaDOt be to0 tkOWhl7 perfo-# **&Ud**

### vh:ch **the 8tate**  **b8** uaver l**88Uwd tht**  **it had**  

### e;thvr the **me&D8 OF**  **the** 

### rohlaery of dOW v~ffiolvatly veil vlthout private l 

### vvivtmWv* Thv m8ulim Academy 18 perforuirrg ft8 plrt 18 fhl8 branch of the public **8ervice,** cad lt 8bould vatiMr be ewowae& bz ald8, thaa -tied la lt8 U8etulaa88 by l tU **UPOa it8**  **PitflU revenU88.** **c** 

## 156

. Hoaorablc John R. Shook, mge 4

**(I**

**. .**  **. ,**  "All the building8 and all the lmd 80-t **to be**  **8old by**  

### l **ppellaat** Vera mCe88UJ **and u8ed**  for thb ProPer and eeoaomlcal conduct of **the** rchool.

. . . **The grow&d8**  **vu8 ured**  for the **recreation** or the **pupll8,** and 

### to 8upp17the 8ch001 vlth 

### v8get8bh8. Author%7 **18** aot 

### mating to ox

### ted the l UptfOn

to bid much lerr direct17 laPloYct to iorvud the lnterertr of the rchool..

. . .&ate ~iaevvil& v. **beMu** college, 150 Ca. 156, **103 9.B.**  164, vhloh cite8 aad reliee **upon** the brr;ano 

### case. the Court, vhf18 reCOgQi8lrrg 88 rblutuy the rule tht a statute 

### exempting ProPertJ from tubtloa 18to be strictly **eba8trued,** 88ld **t \** 



### '~8V8rth81088,

bulldl.ngr

erected 

### SOPand U8bd a8 **col1.agr8,** lmeorporated ~bdellel, and 

### 8emlnarle8 0s barnlag **br8** oru811~ perunent la 

### character. In 8 rel8tlve 8ea8e the7 8re iaov8bl8. When, 

### ther8fOre,**89 8OleM**  l**a iit8trWOtit**  **88 8h@**  **cOn8tf tution**  **SUtbOl ’** **im8** the exemption 

### Of **811** Such bulld**lag8,** 8ad vhea the general 

### l 88embly la lxeral8- lag

### it8 **pwer** 

### 80 **corrferred upon**  it **ex8mptr from**  taxation all 8uCh bulldlQ~8, **a aoartructloo**  0s the **rtatute COa8ormat**  vlth the pUFpO80of the exemption **and** the 8ettled policy of th8 date, 88 reflected by **the exemptlag**  **rtatute, mU8t**  **be adopt-**  \. 

### ed. Bulldlagr ~111 therefore be COQ8trued to embr8ce the 18ad upon vhich they 8re loc8ted 

### and the w 18nd 8d.lacent **thereto aece88arv**  **for** their **Dp?oDcr U8C.**  **occumitm~ and**  **ealommat, provided,**  **of coW8e** * 'the property be oat **Used** for **purpore8 Of**  **Pitate** or corpor8te profit or Income.*' t-818 our81

**Ia thi8**  **and many**  **other** aa8e8 it **V88** held th8t reCre8- t;oa ground8 aad **campus** ere Included vithia the exeaption. The **&termimtioQ 88**  **t0 the**  **are8 of**  **laud vithfn**  **8 tu**  **exemtion ex**  tended to pr0pertp used for eduo8tion8lpurpa8e8 18 governed generally by the aecer8ity, or lack of neCe88ltlr. of the land**e** 

## 157

Honorable Joha R. bheok, pap 

### 5



### far the rui aur~if4~out 

### 0s ruoh 

### purpo8er. 

### 3%l xemptloa h88 been held In rffeot to extend 

### to land thus found to be 

### reason-

_ ablymoerur~ to the.rull l xerol8vUrU enjoymat 0s 

### 8uChpurPOHIe
See 

### 134A.L.R.

### 1176~143A.L.R.

### 274.

Our Oplaloa lo. 

### O-3083, approved?ebraaq 

### 15,

### 1941, pertrlalag 

### to brrd8 brloylry to the College Of 

### Ramhell, 18 la keepingvfthth8above-cited rullwr, &ad 8tate8,lapart:
'&cm the above our opltIloa follovr that 'the 

### load onvhlahth8 8ahoolplant18 loo&ted and which 18 used 

### exclu8lvel~ for l 

### ducatfo~l pWpO808, la

### aludlagthe 

### aOve88Ur ~u-&r&ad recreatloaal *oundr, fr exempt frdm taxation.

. . .' Therefore **you are**  adrl8ed thbt **if the**  Board **Of tiU8t8ee**  haver rde l rhovia& 8uiffOf8nt 80 COavfaCe th4 001111188~oaerl' court that there ha8 been a dedlaatloa of the propertyreferred t0 &I tF8Ct tV0 (If) ib OUF 8tmMIt Of f&t8 t0 the PUWO8e8 for vhloh it 188 acquired, aad IS the court 

### 18 aoatlaced that 

### 8Wh propart 18r8~8CMbl~ **mOe88Uf** t0 **the flrii**  l 

### xerof8eurd 

### l ajopeat 

### 0s the oduaatfoaal purporer0s the 

### Ualterrlt~,it 18 exempt from tuatioa bad should act b8 eatered on the roll8 by 

### theTax 

### A88e88OrM&d COlle@tOr.

**eUlti.Iig** that 

### thir ruii~ au8vu8 

### four inquiry, 

### ve l

### e Yery truly your8 \. 

### ATTORRETIIalLDlBULOFTRXM