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OFFICE OF THE ATTORNEY GENERAL OF TEXAS AUSTIN
Deer sir:
. Wo are In rooolpt of 0-u actor of ii0v':k u I 6, 1941, In bhloh you rocgast tl 01,.io oi this department na to the Epolication of tb TQsXha ifauoo TQX Law to the ?&tete 02 ViXllkm Gil art Svi ,,. ,~~akL. ;_ d?ii??'
Divins OzcOutod~
&id trust'nae to to rmn- a son of the trwteo, the trust property of the trust prop- the p~o~mrty was to Tot3trii~tagroo- .
oonkirma o&2Inistrationof this trust for tho i
-: Honorable George I& Sheppard, Page 2
$@I tern!spacifiod herein, but ehould.thamid Villim Gilbert 3ivins die intcs?A.o~and'laava~ a wldoivor child or ohildre3, tber;meld trust properties shall vost in,his la:$il hcifa~accor+ $ng to. of descent and distribution.iti .: !Iaxas,subject tG the co~tinuaC's&inietration.,of thls'trust for the full tam specifiedherelhf .- should the said %lll~ Gilbert.Bloina, art'er. ~.' attaining his mjorlty, execute his lant irill' ai ." : : %este33ent,(ozG the'said 'iiilliaai Gil>art i3iViriS" .,.~ shall mjority, hava full'. . xi&t, pozer iii&crut!iority to dis@,ijse'of 'the' trust propoztlas.byv~ill, subjaat to the oon- Sinued .a~~z&~iatration of the tru$t'estete'.for $$a tom .hczainspcoified) devisi&-tie tr'ust propqxtie,-,haroin,raferraCto, aha thax~ftar -die.priortomtho expiration of , then ..a11 'such.t.r.ust propertics hala by' the''%ustde ' .um?ar4his agramant shall vast in.suoh &avisoas nnd benefiqiaries,subjeot to tha cotittiusa aa- .plnistra~ionc$ thi.strust for the .ful.l'.tern .?~pa.cl.f.iel hcxqiq. .. ',. ** '. . , !ihe-said~i?illie~Gilbert E)ivinsdied &-Xay 23, '1440 cfter .havingobtainad tha age of -&w&y-ona'yfars,' lea?& a .will.whioh. provides in paxt,~a~~folI~t+~~e~.
.. in.; *, ... .. . -%3UXXD:~I give, .. sty-6r6ther..GLITST: TiILSC?T BITETS'andtis-sister.' 'b~Rk.~I~,~~:BI-~~:Stshara and shaS3 aliEe,~'all 6f & lendoh&actor/ ~esl~ -personalfor-otherwisean8 ~~hal~tler(sitrlatch,:of $hi. .~ia.saizadend possessod,]fo be their. co~wproparty', .aavisingthe mm8 to.,thm without ~apy',.cans.t.raint .or suggestion, to ~$a'hal~;~ mnaf;ed,, mtalncd, :sold,.disposcdof,': or o,tb~eer~~:if+.~use; .' :as.thoiti~OT~I goo& juogaent'tlay diot&ta. t ,'!...:." ,.. :,
-Tha.p,rohlmOf f@SsGGing the %x?S inbd,t6IKo tax to a oasa as present& hore,has never been passed od by tho oourts of this.State. Eere tha graator gave to the doccaant the poser of appointrzent over oartain trust proportisa. ii
Eonorable,GeorzeH. Sheppard, Paso 3
: - the aeoodcnt inlled to exercise said power then tiuiiier the original tru3t~aSreeE?ontthe proporty~wasto pass to Gllvor .. Wilson Blvius an& Xary L:ilosDivlno. Rowever, the decedent left a will in which h3,aevised nll,of his property of every -2. ...klnBwhatsoever to the s8ee indivi8ual3,Gllvs~,\'UsonBiv&ns .. and.,&yy Elles Rivlne. Artiole 7117.of'thoRevised Givii~Statutes reaas in pak aa folloWs: . .,. .. . :. ., "All property within the jurisalctionof this Stats, reel pr p?orsondl., aorpozateOi In- corporat3,and any interest there+ InoluCilng property passinS mdor a Senoral pmcr of ap- pointmnt exerclsetl by the deoedent bywlU., . which shall-pass absolutely or in.trust iy*wlll or by the laws of aoscont or Qistrlbu- tlon of this or auy other-State, ; . . shall:, . '.. upon p~eslrS.to 02 for the use OS any Person, corporat$n, or association, be subjoat to a . tax fok'tho benefit of the State's General Rev- ., .. enue Fund,,In accor&ume with the io~lc~$~.~ _* --. '-~classiflcatlon. .