shavingoriginated in the.SenaW is inviolat~ionof Se.ction33, Article III, Constitutionof Texas, .....I&Opinion,No,.. V-860,~dated March 31, 1949, the Attorney General held that Senate Bill No. 376, relative to retaliatoryreserve and tax requirements on foreign insurancescompanies,, was not a bill for raising revenue within the meaning of Article III, Section3,3of~.theTexas Constitution,and can there- fore originate in...the..,Senate, The primary purpose of Senate Bill Ko.:.376~~isto~.retaliateagainst the laws of other .States...if~ any.,which...put a greater regula- tory,andtax 'burden, oninsuranoe.companies domiciled inthis.State and.doingbusinesain such other States, than waehare heretofore put on insurance companies domiciled in such other St.at.es,and doing business in this .State. In~..carryingout its primary purpose of retaliation., the bill may incidentallycreate rev- enueQ It 1.stherefore clearly distinguishablefrom ..SenateBill No..ll+'?,~which~..has for its primary pur- .pose..thelevy.of,taxes,in order that CO-O erat,iveor fraternalasso.ciatione or co,rporations~ wiE1 bear their shareeof the.cost of government. Senator A..M. Aikin, Jr., Page 4 (V-806)
SUMMARY
Senate Bill No. 147 providingthat cooperativesand fraternal associat1on.s .,orcorporationsshall pay the same li- tense ~fees.and~taxasas other associa- tionssor corporationsengaged in the same or similar.businessis unconstitutional as it is a Billsfor.raising revenue orig- inatinginthe Se,nate. Section 33, Arti- cle III,,. .Constit,ution of Texas.
Yours very truly, ATTORNEY GENERAL OF TEXAS
APPROVED ?/b--J- Gi+ RST ASSISTANT ATTORNEY GENERAL DMG/lg