The opinion
TTORN~~Y GENERAL,.
CD XAS
b=z-v,
AUS-rIN11.-rExAs
PRICE DANIEL
ATTORNEY
GENERAL &.+a.JL.k
July 9, 1948
Hon. Paul H. Brown 0pini.k No. V-629
Secretary ‘of State
Austin, Texas ‘Ae: The franchise tax
liability lf co-operative
hespitals organized un-
der Sec. 2A ef Art. Wt.
V.C.S.
Dear Mr. Brewn:
Your lpinion request reads aa fellews:
‘In Attomey.Cleneral’6 .opinien No. O-6792, lp
preved September 24, 1945, it was held that ceeperrtive
hospitals lrSanined under Section &A of Article l302,
R,C.S., Acts 1945, 49th Legislature de net fall within any
of the exemptiene enumerate,d in Article 7994,, V.C.S.
and, therefera, were required to pay the annual fraA-
chit38 tax.
: “In epinien V-299, dated July 11, 1947, it was held,
that such type cepporatiens were exempt from the State
rd velorem tuces QI their preperty. In wri ’ the epin-
ion cop~inanco was talcan of opinien Ne. 0479 ““y but the
qW8tim,4f er(llmrti*a frti the franchise tearwas not
conridered rtnc4 it wa8 not bafere yw far. crmsiderrtien
in coanectl8a with the *xemptian +a e4l v4lerem ta2as.
Shce the dab d Idsofirst 4piafrp this effice has cansist-
lntly required a11 c* r a th lr*i*ed
a s under the 8fore-
mamtieaed &et te pay T e ~au# franchise ta%. In the ll(kt
Wo have arefully reviewed the twe yini@W in qwah
and reaffirm our heldiq ia Opinion V-299. 0 inion O-(792, d l
former rJmtdrtrati0~; in0o#w a6 it ir in ten f lict with V-299 ie
WA. Paul H. Brown, P&se 2 (V-629)
hereby expressly everruled. Evliantly the writer of O-6792 over-
loeked the keldirq in Ct of Palertlne v. Misreuri ?acUic Lisaa Hw-
pita1 Ass’n., 99 S.W. (U 3 311.
Ce-q ma tive h a a p W~la lr l+ined under Sec. 2A d
Art. 13@t, VLS., are %a&4 tnt! OAUd purely public
charity.’ Hame th eo y re a x q mpfrtm th e p b y r a lea
f t
frmcbim tuoe. OpUon 04792. d l fermor a&&&cl-
tratien, iadbr as it 18 in cenfllct w&b Opialm V-299,
ialver r ula dr
W VG/amm/fCP
..