OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN

l3oqorahl.o IMorga H. ahopp8ril Qlptrollar of Publio Awounk Awtin, T8xark and the addltlonal ohargo for grp_r_r

__a.. - - . - ._î 8ealt~onal ~@Em!&tax sn*.‘OOil;panjr ms wan rofplntl

t opar l



### r"i%iiult ef its saLa to 

### tha a&hwar Departmsnt.whloh nisas 

### the iallowingquostlo~ by thls ~o~rtms&:

~"1.Ir tha 

### Stotasuthorisd to pay 

### th. s111le‘ 

### of thr TarasPanr C L+t 

### Goaipatiy for thr l

ldltionrl 8rosso noriptr ami franchis* tax88 it br baaa nqulnd to paf by 

### tlrtq of th sales~nrdo to 

### tho Stat* lUghw8’ to par tha bI D8parQllmt; or is tha stata authoriue

ll pnsrntd by the Texas Powor & l.l&ht 

### Goape bolcta- tha tu lo no&no? *2. 

### It the Stata f8 

### not euthorlzd to my th; bill as #Wont& than would tha slaotrlo 801 h8 l **boriua** to nisr the mntraot 

### rat0 t0 atis -3 Uu l d&tionrl ihnohiss urd aross 

### noalpts taus 

### 1t 18 nqtlhd to pufl

, 

## “3. Ii thi alrstrfr maw M not obtela TY11.t flxm either or tha torr~ol4g 

### wthoda, than 18 it authorload to 

### doducttha 

### onant of ths tu on 6tata‘s~buslnass ma its report tn this dopartMntf*

As a nttaz af faot tha 

### parri "p on to tha ook*1aer oi lnnmssad srpana~s sttmdant upon pmhot on, whothrr suoh be 

### toxosor othsr lt8u 1s 

### emnon badaoss pmotloa an& it is not anusor to tin4 protisloas la aalss oontm8t8, by 

### uhleh tha pur- 0 h8S a X egra a s

t & 3 pa f t h8 a dd itiO IM1

l xprnrOr.TJononblo @%Or$8 H. Elbp&Wd, pqo 3

'%liS phr? 8XiStS 68 SS iSSid.St t0 t&O

a bo&r poUtlO, -7, within tb 8ph0rO O? tha ItatIou01 

### powers

ooafl406 to It, 0@ throwh the lartmunkllt~ of 

### the prop? dopartmant to whloh 

### thoso prohlb 

### p"" r s er a

o o nil dr d,

lntrr into oontnsts not tad by 18V, l

%d appropriate to th~jost 8X0TdSO or thorn0

powera.* Blhs v. Hillor, 25 Tax. Supp. 281, 36 I%x., JUT. 639, rootnot. 14. 

### Tha INeta of Tams, when, throu@l IO* l 

### nthorlsad

aoprtmonts, it aoos 

### I&to tho opaa 

### nrkot lb purabaso.* *omditr or OO mW?t8 t0 pU?O h~0 l O UWdit V f?0m l p?i r cltO idiVidMi O? 

### oonwm, aa? not 

### Qaund proionnihl trutm~nt by iirtuo o? 

### lts~ sonrol&nty. 

### It aannetda8nd that It be firnishod snoho~dit~ at S roduoo4 prOsilt, or at 0 loss to tho l ollor. Sush a damand -I~, would 

### violet*

~ror&s16ns

oi both iba State an4 Fadoral Cf@amUtotiono

Art1018 XV,:Mo. 1,

17 ma 19, awmt1tut10n 

## et ths qu.stion 

### M r;?uthWthe notortholoss,

ba nlI9nd from 

## wrt Of th@ t@IX@S

&.a t0 ohr rox, end llllbis oonnactlon let 

### a? in 6omrd th. MtW d the ;FltStO*O Smt%OPiSunaortha Bonat1tut10n ula statutes of this Itata d /UXI~OT

th# d~OiSiOI&S Of th0 lW~&O OOUTt8. it IS: Of @OUTSe sotiiod that pub110 Proport~~iisoU tar pub116 purpoios 1s rxowt rron taxation. ku?-mI -Atasoou 

### QouatI.8 \ Dlattiot la. 1, Y& L"ei 

### Stat8 ( f. App., I 24) 747, l rrer roWsod. 6ee also Arti6lo 8, 

### Motion P.*ndArt01. 7150, R.Q.8. 19253 OIO? OS D81188 1. atata ((Ii+. Ap l Irort worth, 19301, 

### 28 8. w. (24) 937) sun Azbtunlon ".g-~tfIs;s*yr w8t0? Work@ **BoaI ’** **d of**  **~8tM8,** at **d, fait.**  **App.,** , I lab 8.1. (2d) 66.

The sums blllod a0 l propertlcmdk part oi tha tax.9 

### ia q~*stlon

l 

### ?o not d&U 

### or dlroot10llos. Thor 0OSion t0. -

lkmonblo 

### Gaor&oH. Woppard, p-a 4

216 dotinltlon

## of the ward WtaxW,

### whichhas brrn dotlnod to inaltido in its mash extended lonao all oontrlbutlons lmposod by tha g.voraunt on lndltlduals?oor :;,~l, 34 Tinn. 325~ 3 qo sorvIoosat the govarnm8nt, Dnlen Rank alo. 32S,,c1Wo~a (L Peso. (err. ad.)

. IV

%I. adaily O? th. prOpOTtiOMtO NTt Of th tOX8lB to 

### th. bIllIn& in accordance with the pmtlsIo~ o? t& oontraot,dooo not 

### oonotlt,uto

a n l ttupt on 

### the part of the Texas Power 

### It Light Company to tax tha S8ato. oti7 POlItI081 dIrI#IonS Ot the Stat. ha+. the 

### ??*s~~~'(Chr. App. 

### San Antlono, 1929) 21 8. W. (2dj 747, g&r Baxar+adlM-Atasoooa Ooun8fos Rator IqJ l)i8t. No Alk.

i 

### Thor0 is no Mcz0 la the word '.%4X", wklah rollotos tho 

### 8ptapor its dapartaonts tsar t& pamnt o? .ll Oh4rg.8 80 a.--.



### T)um?om, tho~tact that the lii0m8806 aherg 1s dasorlba4 

### Iq,tha'bIlling

00 

### a pmpO?tlOMtr 

### pr?t OS a tax whioh the oolrpolrt has born farrod tu, gaf la of no aa~o~no~oo.

9!hIa 

### l 4MItIoairl

obr~r, In tho ?lnal 

### l nal~slo, Is mar.4 a parairy oat4 th. 

### odmnar et l .sowItoa ot~sxpanao-rttondant .tqes the pntduotiaa0ra00trmi l n a ra a 0 

### and, la ths rlow~~wo taka Of **th0 MttOT**  **it ~kr8**  **M diffO~**  **‘ OnOO**  **, ’**  **t&La? rP0h**  **8bdi~iQMl OhMgO**  

### ba 4osorlbad~

in the bIlliBg as a rsgortianat. **p8rt of**  suoh tax' 

### or as on 

### additional ohargo author 

### roms'lns,

and **it** la inoroap.bla, E d **by** tho oontraot. Tho 

### ihot that 

### tha 'oontraot

ontorod Inta br the stat..HI&iway

Dopartsontand 

### ths Stat4o? Taxes 

### throu@ Q4 l uthor1s.d **844OStb** 8pOO1r100~ pxerldas tor tt48 06aitiomi 0h4m0 Is bllllq 

### ?C+T 0~~~8ntU884. 

### 40 postlon of whothori QO&Att, I’O6U1U on 

### It* faoo, %a bono?l~al tci the 

### St8toor 

### whatho%? L. it should 

### hen barn aado, isnottot jodfolrloonsldomtlon. Ner 

### is It withinthe power of a 

### &alatar101 oftioor tom dOObM r0ia land, **POfU8. to**  l

n r om or oemply with **8** 

### oon~raot lhsther boon duly and o??iolal4 

### l pprorod by orfoot or 

### Its l



### xosatlon.' citingGhsrlo#srIbaor*s aearn v. Warm, I.14

kx. 11, 262 S.N.’ 742.
Ks ma oonalvs ot.ae dIstlaetIon 

### botwaon this abarge and 

### OM arlsitq 

### aut o? a 

### pro+lsloa la a 

### contretrt

authorlrlsg th. @M#l&MUl~tO p084 OO t0 th. 44Bn8-?4 p~~rtiO44t4 Sh8n o? th.~a&dItIonal 008t ai ?uol MOOSa4T~ t0 the opOl'4tiOn O? **it8** ~oaorators. The mar. ?a& t ha t t he additioual l

xpoaso 4TI4OS t&'~a@& the l **88088i3l4** br th0 St4tO Or 

### kdOX*l 6@WON*fit 4f 4 

### o*rtaIn

typo a? tax Is, 

### la our OPlaiOn, Q? n0 *L@?i.anc#, *aEewnblr 8ror@ H. &pm& pa(r, 5

. long .a mthorlty to .hiit thl. bardon ir wnrmd **by** th. oontraot.

Thmr8forr it i8 the opinion 

### or ~thl8 

### dapmrtment

.nd you are ~~'mdrimod,Qmt the Stat8 &. ~8tMiorl%od to $q the ala4 

### or the T8um Pomr k Light Ooqmy ror th$ .&~itlonilgro.8 ro- : o~lpt~ maa rrumhl88 ;tmxq8 it ha born rmquirmdto.&tay by rfrtur or it8 .al.m~to thr~86rt.,gthnll~r,D.'~r~.nt. Suph.ddi4ional' I ' ohargrr 8~8 clr.rlprlthin th. t8nwof the oontgmot 8ubmltt.d and th. proridon .towhleh yvff hwr &k@atad 

### OTraqtentlon.

Hot- **would be**  **@nods br.**  **..m@.fl.@ln#** th. t.x 1t.r **br** a rmim **Ln** thm **+.nt&&~:r.t. tq**  **ittrrt ,I%**  **The** rma8on ror the lnacrmm8~d~~tr~

mart bi ag&m.nt ,In th.~:~eoahr.oti

Th. omptro3.l~~ amnot pmf addlti~ml~ 

### chmr(88 a&&i&t ,&ha Stak unlmar thq arq: 

### inoludrd fin tba eoontraot. m.ho1. t..~stat., 11 &T. **Appi** 8.1. 452; State ve P8rlrtda (Civi !#&)~79 8.K (W) ,143. **327,:32**

hat-w hata rtatrd ;&mw&r &&‘*&8t h ‘&8t&8t 

### a nd 8n l iy w+. 80 Y our t u +i d8ti on:,$r

,,~qn86 188 a rf;~

: ~,

arm

,w.*,~mll ‘lt.&.Wl.O **A..l.t.ant**

A pro+4 0.8. 27494I :,,' B Qrorrr S8llrrr First A..i.t.nt Attormy fhnera3.