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<p>OFFICE OF THE ATTORNEY GENERAL OF TEXAS 
AUSTIN </p>
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<p>c </p>
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<div class="ocr">Honorable George H. Shepperd, Page 2.

Ny. Glass deeires to know if the machinery ané equip-
ment inetalied in these plants is taxable.

The Defense Flant Corperetion wae crganizeé under Sec-
tion 406%, 15 U. Be Co Ae, and created "in erder to aid the
Government of the United States in ite netionel-defense
progrem. . . It in an egency of the Federal devernnent.

Section 616, 15 Be 5. Ce Ags expressly exeupts frou
ell taxation sush tien, | “ex t tha real pro-
perty of the corpere , ahall de ject State, Ter-
ritorial, county, municipal, om icesi. taxation te the
same extent according to ite value as sther veal estate |
ie taxed. . « Suah exemptions ehali alse be eomatrued to be
applicable to... « personal property owmed" by such
corporation. |

The question le vhether or net the mac and
equigment instalied by the LCefense Plent Corpom in
ite plants {s “sesi property“, or remains “pereonsl property”
within the contemplation of Section 610, eupra. We believe
ite status te to be determines by State law.

19 Tex. Sur. T0T-9, lays dow the following test for
Getermining whether certain property is a fixture:

"“ascording te « lesding Cecision, the true aexiterian

for ¢ée 2g whether a ehatte] bas becons an immovabic

fixture consists in the uaited a

ing testa: First. as Eherve been « real or

amnevation ef the article in qusstion to the elty?

Second, Was there a fitness vor adaptation of article
1%

i
B
2
é

to the uses er purposes
connected? Third. Vas :
ing the amemation that the chattel should become @ per-
manent accession te the freeheldt

“of the above-mentioned teste for detormining whether Kor
not a chattel has becane a fixture, pre-emtnance oa
te the ene that eancerns the intention to gzake the

a permanent accession te the freehold; the ether tests
are ef value chiefly at evidence of intention. Te
be effective, the intention to meke a chattel « permanent
emnexation must appear affirmatively and pls . The
intention which contrele is not a secret intent wut

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<p>which 
awl 
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<p>0r </p>
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