OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

Ymlb 660. It. Sheppard 

co8lptroller or lubli0 Aeeounts 

Austin, Texas 

XrP lilhsppard: 

wo are 

requesting. the 0 

question, which we 

is sold aftor 

'Prmidad &hat t&4 tm, '8tOre, 

stores, lDeroonti1e atltabllahaent UT 

sroroantlle ostabltehmonto’ whararer 

ueed In this wtslull net i&cadet 

wholoealo ml/or retaS lunber 
A 
3Y9 

8 hovel or leaado to 8 mtmbn OS' lar~o tmmwnt builtIing,but,ia t&o generality of tha~~de+laitlonsand of 

those abwe quoted, it is to be noted that the twt q!sagLties ai B at%l g&g apd esmtlttal atM?lut#. 

vh0the.r thostruotm3ledesigwd to Bbelterrarnor 

b o a a t, a ng a nter iAl OP eub 8t4 ul o o l e nuwted to 

r 

ta r , 

a a d dc a dgmSW a use in the position In tth iet h is so 

Sirrdrm for thousedblgurpw3lnteabe& seBpIB tobea 

00lLqoMnt pat-t OS the ter¶t%&lila@ 00 dM. 

The terttvlull 

exa8ttsaunder- 3 

mtedal,g rhicb in the 

omhem3,Brsbe%s&oa 

l 1 t i8 a r mt indsted b y 0 

1aktthatthetermi1dingrr %z 

it&t* haa a vet-y d&Yalta ami v&lrmber8toai m8ning In the trade. It 

is ituisted thao snob materials toon- 

~t~~~~ter,ltnlber,tils, 

-lYgaiato the ?abri.eati~ OS 0 brrudittg. 

*SO ‘IhatWmhPsaeYOPbeeXl8 

pued to rallresQ milta, oroa8- tL 

or tslephone or telegm* polw, 

mhhh are ewpmially doslgmd for 

tho oonstPuotlotl or ctudard ratrotuls, traolu atxl telephone ;md te1sgrapblba6.r 
UmoraElo Gee. If. sbeppml- mge 4 

emgloyaa ill the exoaptloQ ie mlffiolCmtl~ 

ooBi~sn8i~to~l~rPatirialofoll 

ldxh.ued In caa8t?uoticm work* M we 

;treSall~perslledo8thattalelarnarkoM, 

in fs=mlng the mt ia quost,tion, rud in employing the term, ldaxled it shuuld bo 

giYQB t&IO EWtdXlX OS obW@ St8tsd. !!!R 

In the 0-e Of Mb10 vs. Board of Bdfu&nt3tlt 

osullbrom,Tp.,iQl L386, the court observed that 

.~OaterfPfBIKI~~O~ist~t~dlrmber, 

bx=Loke,t3tOZm sndiron,butOf paintS,YWIAi&oa,padm&Uzy 

othor subtatwee used ill bEcildlng ooMtnlotion.* 

The abwe authoriti6s are aitad 8a those umst 

faToz%motoaa enlarged or liberal LntleP~tutloeof the 

terlt’lntildi.ng Emterlal~. 

not c0ntr011lng. 

To our tidal, hewer, they are 

ft i0 8 t8tidliM’ OQnoll Of St8tUtal7 WlUttl'Utiti~ 

(ibltd 0X@WS13ly SO tip StStUtO it8drf With US, RW tit. fitat ., 

Art.10-l)t2mt8ords ln aatauta art3uaod in tholr ordlnary apd ~&R&A? sense UthtNt 8 WZ!t?8ry it%3nfdOtt fs ap 

~&se of thatterrameansthoss mster a!?&%? 

low,bulldlngaraterlale In tbo 

r - 

umd in the constmctionofbuAldingsr tanber,shlnglesr 

rock, br5ck, tile, OeplBnt, lfm, @nt, rardsh, paper, 

oammit, gbm3, na%ls, hAngits, loeke, and tho like, are 

fslcilirrr PrtiC1Q6 ?8&lingW%thitl the Ot'dM Wd pOa&%? 

waning of the terls. To the ard4ary az.ltxl thsaa are the 

tW.qq oontaqleted by the expessim Or tarm %ttilding 

=8tarlals .a Thay are th0 th%&qs rtrich e&W iat0 the 

fWar4ationof thebuildl.ng propem. (Sw KLlisre. Co&- 

~azl, 26 S* u. 343). 

It is hWt.hOl' 8 foEdli0 Z'Ule Of Bt8tUtaPp CO11- 

etruction that esonptian,ns or oxceptiotm aont83.n~ in 8 

8trrtuto ZWB not to be libex%lly OonatP~ad~ but an the amhit-y U?Q to be striOt1~ Con8tru~. SO that, W8 81'0 nOt 

8t liberty to indulso a broad an& lfberal constrwtioa of' 

the term so as to inCltld0 8rtiu1as not OithAn tllo czcmsmnly 

mcoptQd pogular ratlad& of the aoras. 
Bonorable Goo. ii. shopplud - rJogo 6 

Wuy article. ootually enter into tho eon8tructIan of building. that do not fall Mtbin tbi. d.finitlon 

ofbuildin~ na~rtariial.. The pluzM.ng, .lu.trlaal fixturas, 

retItila~d 6ppEratune., -rQu. built-in feature. Of aceooesorios or utilitis., and the like my be rsntionod as 

euch mtio1cs. Such thing. when ottrwhod to the bnllding 

do bacom fixturas - Ulat is, a part of the building, 

axI, thwafor~, s paI% of the ?oaltY -- but it doe. not 

follow that they m-3 ritbin thermelte. %zildizig .sat.rl.l.* 

It cannot Justly be 8aAd thst tnhriootrjd artiole8 of utility, euch aa eleetrio8l a pllance8, gas eppliWCC., b8t.b Rrd tOflOt fi%tulW, Tf3Ut L &PS, h.8tinfi WSt+msieb~ c0011ug .yatQw, iu-3 rithin the..Jo1+o. building 

. They JIV thing. suitable for usb) in building8 

and nay, 0f c~uru~, be suitably atta&Md t0 the buildlags 

88 fiXtUX'88, b00OBd.Q~ 8 parf Of the blli~&ill@. &tt thb 

dot?. not in any.i.0 rulritqle ag8in.t Our conlrtruotion that 

they 0x-a not of thoivaelre8 building wterinls. llhen .u& 

articles have beea fabricated they ar8 no longor materials 

Sor oontitrnotioa - thsy a -0 the fini.h.d fnwic l 

It.is tit tnts thut 0rergthi.n;: attached to, and 

therotoro a flsturo t0 n building, Is itsolf gbullding 

rcstQ?iRl". Iany 8pp?Oyr+at9 Rnd uaofu1 or ornamental 

th%qp ~sry be tltu8 mie fixtur3., cr"hith, undo? no sort of 

construction, could be hold to be *buildzIng catorial.g 

Thus, wumbls tapeestrios and weu paintirwt ra;t bo par- 

~~~&outly sot in the uall. ruxl thareby mdo fL&w.m -- a 

part cf the bullclIng and rwlty. Xo 0~0 srould think of 

call2.n~ such article. %uilding zzaterial.'. 

ly the saw reasoning compllotaly fabricotod ut TD lit rwi*- es hou- 

;ffcr approgrlate and won aooessary to the onJ0ynmt of 

tha buildinF,attaahedto andbeo0xlng a 

r 

t of the builddo not 

aal." 

t&ctx'eby bxor~st rqal~auizorl nto "buildiing PPLWIO hold, thorctfor3, that tha ranufwturti articl35 wntiomd by you are not Qhilding naturialP within 

t&o statutory mxzptioa of tho Pirnnl Cixlo quo&i at the 

beg- of this opinian. 

If Purt.kr xmsons mSr3 nss&xI fOP our conclusion, 8~3 have it in thist A ela8aificatioa of atoms and 

mromtilci ost~blishatats based solely upm tha ground that 

on8 ouch rtoro or astnbliehrent mgag.d In tha tsxod basiPjaa likmie. migagos In anOtAW and furthor lctivlty not 
thus taxed, would be supported by scant raaaoo or bosl8' 

pop"di"hg ewm ths ~olidlty or the etntute. or cm, 

t s (ill elowmfol7 rule ef statuttwy uonstruatioa that 

a can&rucltion which rould reader the Act oonetitutfontally invalid will be rrroided, wbao cmother reasonabl:, 

coastructioazttsklq th3&ttc&ld, I, tobe ?oun¶ inthe 

-e* 

Trusting; that this will hate answerd ymr Inquiry sati8racborily, wa are 

05&m 

382- . 

tw 

ATTOFNM GENERAL OF TEXAS