Texas Attorney General Opinion: O-1143 Page: 1 of 2
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THE ArroIE) Y GENERAL
GERALD C. MANN ,Ausn i. TWxAn
THW LVVVmMEEXIVAMIIEWMIXX YYYY
ATroRNIC~ Y OEN ERAL
Honorable- T. M. Trimble'.
First Assistant State Superintendent
Dear Sir: Opinion No. 0-1143
Re: Whether property .of Sarah
B. Milroy Hospital is exempt
We are'-in receiptof your. letter' of July .18, 1939 ..wherein you
request -our opinion as to whether the Sarah B, Miiroy Hospital
is exempt frm the payment of texes to. the Brenham Independent
School District: upon its properties. .Under.the facts which you
submit to us-(the Sarah B. Milroy Hospital is a Texas corporation
with capital stock having a par value' and Qrganized.fo.r private
Article 8, Section 2 of the State Constitution provides that "the
Legislature may by general laws exempt from taxation..........
institutions of purely public charity; and all laws exempting
property from taxation other than the above mentioned shall be
Section 7 of Article 7150, Revised Civil Statutes,.was enacted
in pursuance to the above constitutional provision, and the first
sentence thereof reads as follows:
"Public charities. All buildings belonging to institutions
of purely public charity, together with. the :ands! belonging
to and occupied by such institutions not leased or otherwise
used with a view to profit, unless such rents and profitsz and
all moneys and credits are appropriated by such institutions
solely to sustain such institutions and for the benefit of
the sick and disabled members and their families and the..
burial of the same, or for the maintenance of persons when
unable to provide for themselves, whether such persons are
members of such institutions or not....."
The fact that the institution in question does some charitable
work is not sufficient to bring it within the exemption. Our
courts have held that the work "purely" as used in Article 8,
Section 2, of the Constitution, is intended to modify the word
"charity" and not the word "public", Therefore, for an institu-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-1143, text, 1939; (texashistory.unt.edu/ark:/67531/metapth258326/m1/1/: accessed February 18, 2019), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.