OFFICE OFTHEATTORNEY GENERALOFTEXAS

Deer Sir Honorable i.. ii.Thoarpon county Auditor kbllsrm, Texan

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**fuads of**  ***aah** araiaa 8ad rrli&oanod 

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### are lrne8tedla bowl8 or mrtaager,or inlandorother propsrtruhloh hubcmn an6 ekmllhenaf'terboboughtfabp8u6h InstltutlaM mdsr fon~ol5ura oalef4 mad. to satisfy **a?** 

### profeot **such boa48**  **or ma%-**  gages, that auoh oxmaptlonof 6U8h lead end pmgartq ahaLl. aontinuoonly ror 

### twoHonorableL. R. Thompson,Page 2

yaers after the purchaseof the same et suoh sale by suoh lnstltutlonsend no longer, **end** lnstltutlone of purely pub110 oharlty; snd all laws exemptingproperty from taxation other than the property above mentioned shell be null end void."

&tlole 7150, Revised Clvll.Statutes of Texas, describes the propertywhloh shall be exempt from taxation snd Seotlon 1 thereof, as amended ln 1931, oontains a desorlptlon of the followlw propartras balng so axampt:

Wll publio oollagas;publla **aoad** 8 d 08 a n d fhu l n b o n r u r t

i h n d8 orimitu**tloas** of le8arning

and rallglonnot usad with a view to pro?lt and whan tha saw are lavested **la bon46**  **or nortgage8.**  **and** all'mmh buIldIngaused aw1usiTel.yana owmd **by** paraonm or assoolatlons or pm- .‘ 8oas for sohool Qurpoa6a; ~p&nl,aaa.?that when thelandorotharproparty-has baen 02 shall hareafter**be** bought la b suoh lnstltutlon8

under ioraolosura.s J as made to satisfy or protaot bonds or mortk 6-8 la whioh said eaA-t itlnds arw lnvesttsd,

that moh **exem~tlon** oi.auoh laa6 andpmpertyah&lloontlnua fkmtwo yaars artierthe purohafm 0r the aem at suoh sale by suoh lastltutlons **end** no lowr."

It tba propertywbloh you mention 18 not to **be** 

### t&ml authorityror the extmption8LU8t ba rouna within tha l **~pm8sed** provl8loas or~mlole 8, seotion e 0r tha constltutlon. Tha burden Of showing that an eXem&?tiOn fI%%B taxation Wi8ts -8tS upon the partr'whoolalms it.. Xorrls fe Lops Star Chapter, **Wo. 6,**  Royal Aroh Masons, 5 S. W. 819. Tha~aboveoonatltutlonal provielonpamits the Legl8latureto extsnd tha axamptlon rrom taxation to only two olassee oi real property balonglug to edueatlonal**inatitUthU8,,to-tit~** bulldlngs usad exoluslvely

### ror sohool purpose6 and ror~a period 0r two **year8** after BUrohase those **lad8** whloh have been bou at$lao~now**in6 ~peolos~m**  thereon Of bonds or nwtgfigeq P - dowment funds had been Investad. Unleae lend belonging to.
an oduoatlonslInstitutionfalls within one of the above twoHonorableL. ii. Thompson,Page 3

classirloatlons,

It ia not exempt from t.sxatlon. Such exemption is not extendedto lands oonstitutlng8 part of the endowmentfund or any such oollege or eohool. .hn **interpre** tation which **muld** bring about such en exemption is 

### pmoluded by the ioct that the **constitution** exempts the two classes of reel property mentioned above and then provides that. all lawa exempting property from taxation other then the plppertyabove mentioned shell be null end void. In the case of Morris v. Lone Star ChapterNo. 6, Hoyal Arch Alasone,

5 S. W. 519, it YBB held that the exolu8iveuse 0r
a building for oharltablo purposesmeant the aotual an6 dlreotUBO for the 

### purpoae8 of the 

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aulnot**a** use bp 

### others iiw 

### reveauealthoughthat ravenua muyhava been exolu8lr~4 a4ppmgrlated tar the4

objeot8 0r.oharitr. Our eamvorto yuur:questien, therefore, i8 

### od~oe8iully ln the negativa.

APPROVED J-EL 6, 1939

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