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)


### Todeter&m the uestlon in~0lv6dhere it i6 ?iZ%t 1690666627

t0 SrrlW at 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** 

### theah&i thaty **of** 

### a ~ttoaitardpro~~laatOfhogsmoa6nbpropsrtJr
or oitiaetm and in turn it %6t ho duty or 

### theoltlaem t0 bear & fair 

### ratabfs propmtioa of tha (3 6ffOcdi.Z&

such protection. Th6m?ore, critbsll6

rau6t ptiy mr it0 prot6Qt1on, thu6 fair and 6qu61 dlstributfonof the 

### burtlea

### dhioh daandr 

### ofthove rharfry: 

### fts b6na?lt6. 'LBrattia isthemtore the rule, 

### andemnptloa fraa tor6tion the esoeptloa. C00ley 0n TaratiOa,864an4 Edith, p.804; f&b006TO **et** al, 74 oa. US. %F sreaptloa, be* t,heecmpfirm to general rulea is 

### sottavorsd, and, wh6a found 

### to0-t **the** 

### enaotaeat

**by**

### rhiohit**is gM%a**  **will** 

### riot **b6 tublargd**  **by** OOn6trUtJtiOn, **but, on**  **the Oontmhq**  **ti3.l be**  6triOtl.yQoaStPUab. f&n46 Y. khrroa,4 8. **W.** 619**# Santa**  **Rosa Iafina**  cry v. San iiatoalo, 230 8, **w.** 0311 Co6ley on Tazstloa, ewond EdItIon,pp. 204.203.

wh6th6rorrmtTyl6r Thed6t;smtna~VOLioaorable warren %.oDotild,

page s

(~lOO,OOO.OO),hsrlng two thOUBand shares Of a parValue 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 inwh1ah it siightbs Invssted lrs bar ths pub110 use. w'eare, 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** AnnotatedCivil **Statutes.**

**We next**  pass to the questionof the l ffeot on suah sohools og the **portion** of Artiole 0150,Vernoa*s **An notrted**  Civil **Statutes,** whloh provides far an exemptlen for all buIlblng and **owned** by persons or awoolatIon6 of sbo~s our inVsst%@.tlond18010666 purge As 6tated that ths bulldlngs owned **by** Tyler Comsisralal Colleg6 are not **used** 6xalu6lrely **by** the oollsgs ror sohool purgo608. InView of suoh faot,
we find it unnepes6uy to paw upon the qwstion as to whether 

### or not saoh boildingwould bs exsmpt 1n ths eVeat 

### It i6 wed sx~lusl~sly iOr sohool pur&Mses. For, the use o? a prt of the property 

### forother than 6ohool purpo606, yl,","In any ersnt rsmots the buildingsXrom 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 

### arerurther 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 ally6X66Qt1On at all it **Is** 

### llmlted to the bulld146 and lsnds ussd exala6lv6ly **and** owned for sehsol purposes and dew **not** apply **to** the 

### psrsonalpropsrty.

On June &O, 1034, ?onorabls Scott Oalws, **A66%6t** 

### ant **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 theXonorabl6 Scott M.nss, ths lattsr is hsrsby OXph6664 orurmled

.

### IWnorable **Warrea !doDonald,**  

### pI3BTe 4