OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 
11.62 

Fgton v. saottish Rite I36naro;lsat wraoclation, 230 S. w. 

. 

%'%lY6WU3tther6tO the X.@.616tUr6 -866d ~U%TOUV 

aatv relative totcu:6%6z@&a6. Thel66tanmtnmntb6lng 

hrtlale 7l.80, Vernon% iknno?&M CW.1 Statut66, which 

SOd6, iIl6Ot~ 66 this OpiniOB ie ‘3WMlWBd, W iO~OW51 

. ..Md 6ll6UUhbaildin&6~ 

end aged by ISIS of aa 

6OIl675==6ChOO1~~666; . .." (=+QSis-O-6) 

To deter&m the uestlon in~0lv6d here it i6 

?iZ%t 1690666627 t0 SrrlW a t the OOrXWt XWle OS aOnStrUatlon a2 ap lid to tax ~tlom. mtiale VIII se&ton 

1,cUths E onstitutlonoiT6xs rovldes thatalitaree 

shall be eqml aal rmifora. It 28 the ah&i thaty of a 

~ttoaitardpro~~laatOfhogsmoa6nbpropsrtJr 

or oitiaetm and in turn it %6t ho duty or the oltlaem t0 

bear & fair ratabfs propmtioa of tha (3 

6ffOcdi.Z& such protection. Th6m?ore, 

critbsll6 rau6t ptiy mr it0 prot6Qt1on, thu6 

fair and 6qu61 dlstributfon of the burtlea dhioh 

daandr ofthove rharfry: fts b6na?lt6. 'LBrattia isthemtore the rule, and emnptloa fraa tor6tion the esoeptloa. 

C00ley 0n TaratiOa, 864an4 Edith, p.804; f&b006 TO 

et al, 74 oa. US. sreaptloa, be* t,he ecmpfirm to %F 

general rulea is sot tavorsd, and, wh6a found to 0-t 

the enaotaeat by rhioh it is gM%a will riot b6 tublargd by 

OOn6trUtJtiOn, but, on the Oontmhq ti3.l be 6triOtl.y QoaStPUab. f&n46 Y. khrroa, 4 8. W. 619 # Santa Rosa Iafinacry v. San iiatoalo, 230 8, w. 0311 Co6ley on Tazstloa, 

ewond EdItIon, pp. 204.203. 

wh6th6rorrmtTyl6r 

Thed6t;smtna~VO 
Lioaorable warren %.oDotild, page s 

(~lOO,OOO.OO), hsrlng two thOUBand shares Of a par Value 

of FISty Dollars ($50.00) eaoh. Thsss shares are subjeat 

to entering Into the ohannels of Oossisrao. Fe aaaaot say 

thst the i.nve6t6mnt or sapltal in the oorporatlen Is 66 

endowsent for ths bonsflt ot ths mblio at large, or that 

ths buildlrqs in wh1ah it siight bs Invssted l rs bar ths 

pub110 use. w'e are, thersfom, of the opinion that the 

sohool l.6 qusstfon 16 not a WpublIc aollegs" 8s that tera 

IS used in Artlale 7150, Vernon*6 Annotated Civil Statutes. 

We next pass to the question of the l ffeot on 

suah sohools og the portion of Artiole 0150, Vernoa*s Annotrted Civil Statutes, whloh provides far an exemptlen 

for all buIlblng and owned by persons or 

awoolatIon6 of 

sbo~s our inVsst%@.tlon d18010666 

purge As 6tated 

that ths bulldlngs owned 

by Tyler Comsisralal Colleg6 are not used 6xalu6lrely by 

the oollsgs ror sohool purgo608. In View of suoh faot, 

we find it unnepes6uy to paw upon the qwstion as to 

whether or not saoh boilding would bs exsmpt 1n ths eVeat 

It i6 wed sx~lusl~sly iOr sohool pur&Mses. For, the use 

o? a prt of the property for other than 6ohool purpo606, 

yl,"," In any ersnt rsmots the buildings Xrom the exssip 

Red Y. Johnson, 5S Tex. 884; EdmuMs f. P! Antonio, 

55 S: t. 495l Llttls Th6atM I. City Of XNlla8, l&C 3. 0. 

(Ed) 86S. 

You are rurther adrlred that w4 40 not belier0 

ths term wbulldlng- should bs l xpanQsd to InOluae ~6rsonal 

iTe ars of the opinion that if sooh sohools are 

ifixs?to ally 6X66Qt1On at all it Is llmlted to the bulld146 and lsnds ussd exala6lv6ly and owned for sehsol purposes and dew not apply to the psrsonal propsrty. 

On June &O, 1034, ?onorabls Scott Oalws, A66%6tant AttorMy Geasral, in a lbeter oplalon, held that ths 

furniture and fIxtur68 of sush 6OhOoh were sxempt. Insafar as thsrs la a oonfllot between thi8 opinion anO that of 

the Xonorabl6 Scott M.nss, ths lattsr is hsrsby OXph6664 

orurmled . 
IWnorable Warrea !doDonald, pI3BTe 4