OFFICE 

## OFTHE ATTORNEY GENERAL OF 

### TEXAS AUSTIN ~%!i!i 

## 103Au we understsadthe isots submitted the propsrty

ww derisedby the Qolased to the United OhrirtlsnLUutomry 8miaOy of Indifmapolia, Indiane. **It** oontnined **no restrlstlan**  or prorision whatweYar oonoerning nhtiher or not the 8am should be spent 5.n Texas. 

### &Sicle 7ll7 

### of Veran*s Annotated itevlwdCivil 8tatuteuprovi4es in 

## partau follarrr

*All property**withhi** this Stste
. . . whioh 8hall 

### l mLl, upon pawing to or for the we mf mny 

### ~~o~~*&mratlon or awoolation, be rubfeat to a tu for **the boruiit**  **or the**  **State ’** **8 Wnm.i**  **Rommo Zun6,**  **in** aoooPtmloa

with the rollowing c1Msir10st1on.

. . .*

*If paeobag to or,iw th+ we or hha United SAate8, bo or Ser the une of si& othu! persw or x-slims, oduee**tiowl** 

### or obuitable ~~sditm OF lmaitutio~r, of tso any other prmn, eorpmation 

### or 8saaolai&on not inoluUe4 5.n nny of the olesser mentiione~ in the pneodl 3 portianr OS the 

### original

Aot Imom an Chapter 29 ef the vmerp1 Laws of the Seoond Called 5e88ion ot thr Thlrty-dghth **Legid.nhwo, the**  **tax Wall**  **be,**
“59 

### 011 wy tslw in exeom of 9500 

### and not l xereUing ~10,000.

. . .

**It fs**  **the opinion**  **oi W&s**  **8eepartaunt**that the derire in **question** ia we whloh &mms usdsr the o.la8siiioatU#n 8eb up 5.n the 

## rirst pet of ArtlcZe 7122, *uprat in that it paraw pro exty to or for the use of a oharitebloorganfsatianoae,inrtltutfon. St find nothing howover ia ebbs deriee nhlah u8ul6 mko it **one paaaing**  property to **e charitable**  **arganiaation to**  **bs ustd**  within this State. ft **is urged,**  **&weveI?, wren,** **thccqh tlw**  **deriso** thee not recplre the money to be apsnt in Texas, that Ur fs6t the maucsy

will **be** so spent, **A** roakllng 

### of the Various eBnr#ifleations set up by Arttale 7128 thxough 7122, insltmive,el.om&gBenorable George ii. Sheppard, gage 3

&i~pra tnat the-

tax la to be oomputed in aooordenoedth the woriling

of the devise itself. Xi the rule be otherwiao, awmy ~8selngto an unole or aunt would not have to pay the tax aohsdule set Out in Utiole 7121 on an affibatit or suoh wc&.eor atantthnttha aMeywaalnSeott0 be spent upon a brotheror si8ter at the 6eoaese6, uhlah beer8 a a!aaller tex l ehedule a8 808, out in mole 7120.

Prior to 1933 8 aimllm 

# l xuphion was oontalnod in the Texne Inheritance Tax Law la rerebnoo to d&tin8 to mli(lioua, eduoetlonal or ohqrkteble orgeair;etiona. Pnaer the exemption (18

it Wgl reeb it uaa naoeaaary that t&a 8evlae be to M in8titUtiOnlooatad iA thla IStat tid alao it wan woenary that the boqgmt, deriaa or gift was to ba uaeed dthln this Btate. Tho Auatio Court of Cirll Appoala aons6ru.d tbia bIbngtlon in the aaae of Ban Jeointo#et&me1 Beak v. Sheppard,125 8. W. (26) 715. Un4er the feota ia that o8ae thn dsriw of one-halfof the boooeaed98a8tete we8 to aa out OS Stat6 oorporation or(ganlnotlS6~

rellgiow, bsnevelentaq4 e&wational purpoae8. The oourt held that auoh inatitutba was not looatbddthln this Btetr. The aomt aim atet& aa follws 1 140r Aid the will. of Xllro~ nquire the 

## ruada derived rrom hla tlevin to 

## be wed in Texas, Clenrly under the barter an4 s&l& will tie bsnefiotaryowporation could bara und the derim anywhere the dlreotora theroof rhoulddeterminein 

### theirtweblngs in Ohio.* The eboro di acua aod l raPPptlcm

was mum&l to ita pnaent form ae quoted supra by the I+%& Leprial8turo ia 19.933. HOwever, the preaemt examptlon rouuirea that thr der@?a bo OM whlah is to be used dthin t&la State and in this reapeotthe pre8ent exemption is ldantioalwith the like requuirenont in the prior l xemptbn. Thereforet&a oourt*satetment oohoornlag the berise in the San Jaointa Mational Bank tram I.8 pertinent In eowtti~ the preeentexemgtlan.rionotable Omme H. Sheppard,p-0 k,

Under the deviw in questionthe Indianaorganieat,j,on has the authority'

to spend the rooeebs fromtha aale of the proprty anywherethat it SeeB I t to do em. The devise ! ia not one which requixea that the money be apentrrithinthis 5tatie.It ta the opinionOf t:iia ikp8rtnsnt,therefo&ya, that fbe propertypaselag la thePsriaa in qumatfonis cub l ot to the Texas Inheritan F on lta Value la exoes8 0r 0f00.
Pours very truly

APPROVEDOCT 26, 1940

lzLL.dA*u ATTORNEY GZB%RAL OF TEXAS

COMMIITEC