OFFICE OF THE ATTORNEY GENERAL OF TEXAS 

AUSTIN 

l3oqorahl.o IMorga H. ahopp8ril 

Qlptrollar of Publio Awounk 

Awtin, T8xar 
k and the addltlonal ohargo for grp_r_r __a.. - - . - ._ 

î 

8ealt~onal ~@Em!&tax sn*.‘OOil;panjr ms wan rofp lntl to par l r"i%iiult ef its saLa to tha a&hwar Departmsnt.whloh nisas the iallowing quostlo~ 

by thls ~o~rtms&: 

~"1. Ir tha Stota suthorisd to pay th. s111le‘ 

of thr Taras Panr 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 b I 

D8parQllmt; or is tha stata authoriue 

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

Goape bolcta- tha tu l o 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 doduct tha 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 

toxos or othsr lt8u 1s emnon badaoss pmotloa an& it is not 

anusor to tin4 protisloas la aalss oontm8t8, by uhleh tha pur- 0h8SaegX r a at&s p3 a f th8 a dditiOIl xprnrOr. M 1 
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 nildr d, l ntrr 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 

OOmW?t8 t0 p U?Oh ~0 l OUWditV f?0m l p ?ir c ltO idiVidM i 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;?uthW the 

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 l W~& 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& Stat8 L"ei ( f. App., 

I 

24) 747, l rrer roWsod. 6ee also Arti6lo 8, Motion P.*nd Art01. 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 dlroot 10llos. Thor 0OSion t0 
. - 

lkmonblo Gaor&o H. Woppard, p-a 4 

216 dotinltlon of the ward WtaxW, which has brrn dotlnod to inaltido 

in its mash extended l onao all oontrlbutlons lmposod by tha g.voraunt on lndltlduals ?oor 

:;,~l, 34 Tinn. 325~ 3 

qo sorvIoos at the govarnm8nt, Dnlen Rank 

alo. 32S,,c1 Wo~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 .sow Itoa ot~sxpanao-rttondant 

.tqes the pntduotiaa 0ra00trmi l na r a 

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 Dopartsont and ths Stat4 o? Taxes throu@ Q4 

l uthor1s.d 844OStb 8pOO1r100~ pxerldas tor tt48 06aitiomi 0h4m0 

Is bllllq ?C+T 0~~~8ntU884. 

40 postlon of whothor i QO&Att, I’O6U1U 

on It* faoo, %a bono?l~al tci the St8to or whatho%? 

L. it should hen barn aado, isnot tot jodfolrl oonsldomtlon. Ner is It within the power of a &alatar101 oftioor tom dOObM r0ia land, POfU8. to l nr o m 

or oemply with 8 oon~raot lhst her boon duly and o??iolal4 

l pprorod by 

orfoot or Its l xosatlon.' 

citing Ghsrlo#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& th a tt 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#, *a 
Eewnblr 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$ .&~itlonil gro.8 ro- : 

o~lpt~ maa rrumhl88 ;tmxq8 it ha born rmquirmd to.&tay by rfrtur 

or it8 .al.m~to thr ~86rt.,gthnll~r,D.'~r~.nt. Suph.ddi4ional' I ' 

ohargrr 8~8 clr.rlp rlthin th. t8nwof the oontgmot 8ubmltt.d 

and th. proridon .to whleh yvff hwr &k@atad OTr aqtentlon. 

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+. 80Yo utr u +id8tio,,n:,~q $r n861 88: ~a, r f;~ 

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.