OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN

RonorsbleMarvin H. B~ovn, Jr. 0rlmMl Dlatplot Attorney mrt Worth, Texas

RatIonal Red

enter and thePe ry day. Under tPatn# inmovoey are sealed.

88 together tith the Wnited **service** laming to establish a canteen serad.yards and to saPve **00ffee** and dor5 free **of** ohawe and sell them olg- ~HU& c,s&Ies at aotual ood If they

.
“We are familiar vlth Artlolo **70470-3, V6rnonte**  supplement to Revised Statutes of 194, ktmm **as** L%ma~ Bill lo. 91, passed by the Forty-seventh LeglsXe Interpret the trains **aa** be- a part of ntilita& reservation and ve oerts%nlyWow that the Rfad Croea and United **Service** Organiration are **under** the direct aontrol of the United Btstss &mwmmnt.g&crab16 Marvin H. Brovn, Jr., Page 2

"The8e Organlsationrdesire to know vhether they gsn roll olgarotteo through this canteen retioe vlthout the payment of the 8tats tax. Thir 

### offioeis of the opinion that under the law afted above that ruch waler oan be made free **of** the tax.

"Youmust underetand that the8e sales vi11 **be** entirelyvithin the railroadyards and the trains vi11 not oome to or **neaa-** the rail station and the 8ale8 vi.11 be amde entirely on these **Army** train8."

An examinstionof Artiole 

### 70470-3,Vermnls Texan Civil St&utes, cited by you a8 affording immunity from the olgarette mi: **under** the fact8 before you, ~onvhos8 **urn**that It doe8 not wepate to oreate suoh ,exemption.A troop train, reSardle88 of its 8ta$usas a part of theVn%tad States Amy, 

### Savy orYrrrineOorp8 on 

### l ~f&oriaedmilitary maneuvera, 18 alearlynot 8 'pat, camp, or m%t exchange"within the purview and oontmplatlon of the esempt- &g **hot,** from vhioh ve quote the follovWg pertinent portiomt

"suctloll

1. **Port,** Gfmp, or unit Eschan@8 establl8hed and operatedwithin the State 

### of Texas, by
**OP** in con&motion with the U&ted State8Wllftary, Naval or &mine 

### fopce8,on Wlllta~, lava1 0~ 

### Marine **Po8t8,** Caapr, Station8 or **Re8emtion8, lnolndlng**  **any** leoalltfvlthin thi8 Statewhere a 6antonmnt e8mp LB located and erected,vhere offiomr, soldier8, 8ailor8, aur8e8, or mariner of the lhatrited State8 **Army,** WIvy or lfar5.mGo~ps **are** being **trained, we**  **heroby** declared to **be, and**  are **reoogaired** for such tax purpoeo8 

### a8 are &meinafter met out to be fnrtrumentalltloaand agemaLe of the United State8 Government.
"section 

### 2. It ia further provided 

### that the provicdons of this law 8hall extend to and apply to my authorized branch of a poat, oamp or unit exchange vhich akay

be ertabllshed for the exoluslvs- baaefit of the officers, soldiera, **sailors,** nurse8 or marinea in the Army, Rang or lhr%ne Oorps **of** the United State8 at 

### any time that 

### saidofficepr, 

### soldbra, 8aoilon,me8 or marines shall be on author&s+ m&M.targ maneuver. It being the express intent **of** the Legielatme by thin **Act** to allow soldiers, **sailor%,** nume8 an& marine8 in the Army, RaYy end **Uarine** Gorpr of the **United** States, to purchase cigarettes, 

### from the camp, unit, **or** po8t-j ;

~odle Xarvin S. Brown, Jr., Page 3

-ame without 9ayiag the state 

### st8mp tax thereon. 16 **18** al80 **eX9IW881~** 

### pmvplded that 

### this bV **ah411** not be oim8tPUed 88 **aUthWiCil.@ w**  **p9FSOSl**or **persons** whatsoever, other than those persons authorlred by feral Law and Army, Bavy or Xarlne Corps rcrgulations **to** 

### purohase oigarettes from a 

### oamp, unit, or post exchange, **or** on authorlredmllltaPy 

### maneuversvlthout paying the state StaE9 tax a8 9rovFdad by law themon.

%eatlon 4. It 18 

### furtherreeogalxea,deolamd and **provided** that the 9rovlslon8 of seatloo 2, **Chapter** 241, **Aotr** of the Regular der8lOn of the 44th Legl8latu~e, with 

### amendamsnts, nlating to tflrst#lee **of** algaretter **dOea** XiOt

**apPlr** t0 **SIl1.8 bf**  **SU0h part;,**  **08lQ OF**  UXkit**&Xx** ohonge8UZldOl'

the OOl?iditiQnS

89tbSifiOd

in ti **9FtWding** SaOtiOZkS

**Of** this **hV QP**  t0 Sale8 in aWWdaa&Ce with 8uoh 

### SpWified klOnditiOli8 to rush port, 0uDp **or unit**  exohanges by a llawed algamtte distributor ln Texas.’



### ThspuPpQ118, natum 

### endplan of operation **of** "port, oam9, 

### or ualt OxUhaS5@8," e~P.SSlj aSdO the SIlb,jOQt 

### Of the **abQV0 10&B**  

### btiOn, IS fully &soPibed in OUP **09lalon** 

### So. O-4392,octpy of **vhlah ve**  **8W1080** 

### for yotlPinfomatlcm. Us balleve you wfll aosrolude therofr,athat neither 

### a troop tM&a **9~ooe*dlng** under Ooverawat ~gulatlon and duly s-led during movemeat, POP say part of the 

### tk&tOdstate8 **Amy,,** Xavy or B&&W COX'98On autherlssdmlllta~ m4aeavers, **nor** theAmerloan Iatloml Red **Cross** nor th8 United StakS 

### 3enloe Organlzrtlon 

### i8 or 6OIlStitUtOS a *pOSt, @am9 

### or rulft emhange eStabll8hOdand OpePatbdvlthln the State of Texas, by eP In oonjaumtionvlth the **United** State8 Ibllltary, IVaval

**or** Xarlae forc3e)13,"

etc. under cantrollIng oouct deolalans and war De9al'tEWtmgUbXtiOll8, SO a8 to b8 brought SqUalWly **Vithb** ths 8@09e utd operation of th8 statute exempting the latter organllratlon8 frorm the cigarette tax. ma2g conceivable arganizationa, 800let~68 6r ooa~e88Ional~e8might pPOperly sad under **dw** autborication, se11 O%@WettaS and Other taxable CraamtOdltles **Vithin** tha conii&%e8 Of OSkbllahed allitarg poats or rsservatloae OP in oennacticui vith 

### a portion of the regular Army, Ravy OF **Xarlne** aOPp8 on authorized ManWe* or on movement by tFoep train, without eanJoylng the lmlualty 

### from state taxation socoPd.ed reaogx%lred

agenoles or lnatru

### WtalitieS Of the F@deP?Ll **CZQVePnIIIent**

ruoh II8*pOSt, oaap **or** Wilt =m?J8.n It van the plain Intent of the let undar oonrldaratlon,m ~ree84d in its WbptiOn, “to declam md reoognise for crertaln

ta89ur908811,

post, oam9 or unit ex&atiger establl8h4dand apmted &&in the State of Texas, by or ln soajumtlon with theUnited St,&48Mllltary, naval or l&w+4 foraes to b4 instra4nt4llti48 uul
**-148** Of **the** United **Stat48j** and the instant fnotual situation oat falling Uithb suoh O~88ifiOatiOn8~ w%J%U%t d%t%rEIin%,ilkd4- p&ent of said Statute,whether or not the org.gsnleatlons Involved SPY in8trmmentalitle8or agsnoies of the Oovermmnt 80 as to b4 a%& fPcanstate taurtion **under** gewral oo~tltutlonal prinoiples,

Wehave no dlffioulty in hold- the Amerioam llatlonal $44Croat, or any duly organized or exlstlng chapter Umwof, to m nn agency or lnrtrmnrsntallty of the TJnitedStates Qov4Pmmnt. It8national status is so 48tabliBh4dby Title 

### 36, Chapter 1, Seot@au 1-12 Of th4 **United** Stat48 Cod4 Annotated. Eiyth% statutes dverted to "TheAmeriosn 88tional Red 0~088" is oreated **a body**  %%rpoiUt4and 9OlitiO in th% DintPlot **of Columbia,**  **With the**  U8uel oorpOMte inCid%ntS, for the puPpOll Of furni8hing **VObtJte%P** aid t0 th,alelc

aad wounded of 8r81ieaIn time of W&P, In oooordaadewith thespiritand conditionsof the Conte~enca of Oemva of Obtober, 1863,Md al80 **Of** the Beaty of the Bed CP088, or the 'Flusty of
**@eaeVe** Of August 22, l&k, to vhlah th4 IJnltedStates of Am4Plas **mV0** it8 adh98iOJl On Haroh 1, 1882. Momover, the Sesmtsry of **Llt8t.4,** theW~P Department, the T~%asu~yDepartment and t-4 PP%s~-, **de&S** Of t&8 Tlhit%d Stat48 **have** aSSUll4d and reoognlz4d th4 g%YOPlIm&al 9ur908%, **Il4tUlW** and **St8tUS Of**  **th4 hlSriO&Ll**  **!?atiOndt m**  **Cl ’** **OSS.** 0oolapui38,

in adclitiC8.U

t0 4MGting E34aSIlP48 fOP it8 OP&iaal ilX%OPpOr'atiOII

end subsequent ZWinCOrpOr8tiOn,h&IS,frop **August** 3, 1882, uuttle recent date, 8uocsrsaivel~ and repeatedly srpproprirted fund8 fQl' it8 furtheranoepnd UV&int%llau%e &I 8-O P48pbOtS. **And the**  **OOUl?tS** b8v%**joined** in this Congreessional, %xe%utlv% and and administretlv4 ~~gnitlon of the national or gov%Pnmental etatue of th% orgrai~a-

. Orangov vs. Unltsd States, 

### 261Fed. 

### 172~kuerionn liatlonal RIc\ &?osS **Vs.** Fel.mer Post, 159 f. E. '7'71.'

But our r%s%erchhas not developed nor have ve b%ea
;iwnr, j~d~,l& fog plding thab ty Uhlted $4Pv Se bP6 fiwnishsdany authority or basis, alth%r &ng~%salpnal ad&nn?~~$-

P a a US as a Fe 4~a Uzenalp or FnStrrPlsntallts SOas to enjoy $5lunlnitg froBa the burden iifSiat4 taxattikn.You% latter cioea not outllne the purpose, nature and plan of OperatilOIi Of theUnited Servloe Organlzatlon and it8 varioue unita. But a%- OOrdingto Infonnetlonavailable from other BOIUJCBB, this omganiratiSni8 oomposed of the Y.lii.C.A., Y.W.C.A., Hjtional Catholio haoil, Jeviah Welfam, Travelers *Ald, and the SalvationArmy -



# cg@@rrrble llarvlll8.bwmJl* Jr., Pia&. 5

.11 o rganlcatfa ar



### ar l 

### ooletlerwhlcrh

are,vlthln themelves, 8xirtlng InaIdea~s of 01~11 

### or rel1glous life, vholly dlvaroed ;g Amy notion 6r.,i~us of Federal agenoisr or InrtrmontaliSat&, The lmxdablo work and 

### worth of the Uhitod Service O~anIof vhlcrhthe&. -WiOU8 01~10 and ahurah organlsatIon8
•~ tNXIpOnOntpartll,ti fUrEi18hiagC the soalal and rWreatloM1 f~lllt1es and aativltier so neaersary to the rrustalnedmopale of our fi@ting foroe8, 18 fully reaognlzed by this departments mt ab8ent 8O3SOhgi8bbtiVe , exeautlre or judlolal authorltj oonferrfng upon such OrganIsatlon the 8tatus **0r** an agency or In- &4Bnentslity Of 

### theWVemnnent, vo an oonrtraiaed, under the faotr at OUr disposal, to hold that 8Ueh OPganIsatlon 18 not of garermental abaraoter.

It 14 aooordlngly our opialtm that the AmQrioan g8tlonal Red cl'Q8S,68 119SgSnOy Or ili8tN~t~it~ Of the Federal @O?em

## mt, IS, undex’prblUiphB8 Of COn8tittltiO~l iBnaunftye8tabtih.d br th8 00UrtS. exempt 

### fromrush skte kustion a8 Operates to place s 

## dire& burden upon 

## its aetlVitte8and iuaotions, inclading the 

### ml9 by It, 

### of Qf&awttO8 

### on trooptralnsjbut, 

### on the 

### otherhand, the UnIted Service OrgM.i8atfon, a8 presently orgsnised azkdaondUoted, 18 

### not UI agenofor in.otZ'ImWtoli~ of theOoverziment

and d&9*8llOtenjOy 8UOh taX iarnunit~.

Bovever. in holding that the 

### American$ational Red 

### Cro8s -J, 

### under the fmturrl 8ltU*tiO%l, &smly sell otganttes, vltho\lt payment of 

### the olgrrretto tu leviedby Article70k7a,Vemmn~8 Texas Clvll 8tatUte8, ve do not pas8 Upon the que8tion of whether Or !lOtauah taX XUaybe **1aViul~** oolleeted **QZt**8ale8 w 'd18trIbUtOrs" af cigarettes, a8 deftned by **8aid Aat,**  to the American Watlonal Red 0PO8S Within this 8tote.

Trusting the foregoIng f'dllyBn8NWt3 your inquiry, ve am

Youra very truly

ATTORBEY - OF TZXAB