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 lunberA

## 3Y9

8 hovel or leaado to 

### 8 mtmbn OS' lar~o tmmwnt builtIing,but,ia t&o generalityof tha~~de+laitlonsand of those abwe quoted, it is to 

### be noted 

## that the twt q!sagLties ai B at%l g&g apd esmtlttalatM?lut#. vh0the.r

thostruotm3ledesigwd to Bbelterrarnor b o a at,

ang anteriAl

OP eub8t4ul e

l o onuwted



## to r tar, a ad dcadgm a

SW use

in the

position 

### Intthieh t 

### is so 

### Sirrdrm for thousedblgurpw3lnteabe& seBpIB tobea 00lLqoMnt pat-t 

### OS the ter¶t%&lila@ 00 dM.

The terttvlull

3 exa8ttsaunder- mtedal,g rhicb in the 

### omhem3,Brsbe%s&oa

l 1t i8armt



### indsted by

0 

### %z 1aktthatthetermi1dingrr it&t* haa a vet-y 

### d&Yalta ami v&lrmber8toaim8ning 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 

### shuuldbo giYQB t&IOEWtdXlX 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 subtatweeused 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.ngpropem. (Sw KLlisre. Co&- ~azl, 26 S* u. 343).

It is hWt.hOl' 8 

### foEdli0 Z'UleOf Bt8tUtaPp CO11- etruction that esonptian,ns or oxceptiotm aont83.n~ in 8 8trrtuto ZWB not to 

### be libex%llyOonatP~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.trlaalfixturas, 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 

### tnhriootrjdartiole8 of 

### utility, euch aa eleetrio8l a pllance8, gas eppli

### WCC., b8t.b **Rrd tOflOt**  **fi%tulW,** 

### Tf3Ut **L &PS,**  **h.8tinfi WS**  t+msieb~ c0011ug .yatQw, iu-3rithin 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 thoivaelre8building wterinls. 

### llhen.u& articles have beea fabricated they ar8 no longor materials Sor oontitrnotioa - thsy a-0 the fini.h.d fn wic l



### It.is tit 

### tnts thut 0rergthi.n;: attached to, and 

### therotoroa flsturo t0 n building, Is itsolf gbullding rcstQ?iRl". **Iany 8pp?Oyr+at9**  **Rnd uaofu1**  **or ornamental**  th%qp ~srybe tltu8mie 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.'. TD rwi*- ly the 

### saw reasoning compllotaly fabricotod ut lit 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 

### "buildiingPPLWIOhold, thorctfor3, that tha 

### ranufwturti arti

### cl35 wntiomd by you are not Qhilding naturialP within **t&o statutory**  

### mxzptioa of tho Pirnnl Cixloquo&i at the beg- of this opinian.

If Purt.kr xmsons mSr3 nss&xI fOP our conclusion, 8~3have 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 basi

### Pjaa likmie. migagos In anOtAW and furthor lctivlty notthus 

### 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-

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tw ATTOFNM GENERAL OF TEXAS