conservationand reolamationdistrict,and as a governmental agenoy and body polltioand corporate,under and by virtue of Chapter7, Acts 4th Called.Session, 43rd Legislature,(Veraon'sAnnotated Civil Statutes,Article8184 note)." Again, in the ease ofLower Colorado RiverAuthority,et al vs. Gulf Cost Water Cornpam,107 S.W. (2d) 1101, the GalvestonCourt of CivilAppals, aptly descrivedsaid Authorityas the 'alterego ofths State Itself,"and, with referenceto the improvi- denoe of an Injunctionsuit againstIt, state:
'The appellantbeing such WI amu of the stete,in the exerciseof a gov- ernmentalfunotion,and so in possessionof the water impoundedbehind that dam. mith at least the color of title thereto under the oited oon- stl~tio&l and statutoryprovisions,It was the boundenduty of the ' appelleeto have at first appliedto the trial oourt for a hearingon the facts,after noticeto this public authority,before seekingthe issuanae of a temporaryinjunotionso mandatoryin oharaoter,ratherthan that of appellantto move for a dissolutionthereofbeforeappealing; . . ."
In the light of the foregoingconstitutional and statutorypro- visions and the opinionsof our courts construingsame, the conclusionis inesapable that the Lorsr ColoradoRiver Authority is a "politloalsubdi- vdslonsof the State of Texas withinthe quoted tax exemptionstatute,and propertybelongingexolusi~ly to it is "publiepropertyused for publio purposes"and consequentlyexempt frae State and 00&y ad valorastaxation.
Yours very truly
ATTORREYGRER&LOFTRX&S
Ry /s/ Pat M. Reff, Jr.
Pat UI.Reff, Jr. Assist&
iiPP%~MAR 28,184O AFFRovED Is/ GEBALD C. MtU?H Opinionhmnitt ee ATTCRI'iSYGPRPRALOF TSXAS ByBKB Chairman