Texas Attorney General Opinion: V-123 Page: 1 of 8
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R -196
rxjtM t T ATORNEV GENERAL
AuNTIN 11, TEXAS
PRICE DANIEL
ATTORNEY GENERAL
April 8, 1947
Hon. George H. Sheppard Opinion No. V-123
Comptroller of Public Accounts
Austin, Texas Re: Possible exemptions from
ad valorem taxes of prop-
erties belonging to The
Fair Foundation.
Dear Sir:
You have requested an opinion from this department as
to whether or not the properties belonging to The Fair Foundation
are exempt from ad valorem taxes.
The copy of the trust indenture which you enclosed with
your request discloses the following facts.
In November, 1937, Robert Walter Fair and wife, Mattie
Fair, settlers, desiring to create a charitable trust and charitable
foundation, to be known as The Fair Foundation, "for general chari-
table purposes, including (1) relief of poverty and distress; (2) ad-
vancement of religion; and (3) advancement of education and sci-
ence" conveyed, assigned, set over and delivered to Robert Walter
Fair and Mattie Fair, Trustees of "The Fair Foundation," their
successors and assigns, all their right, title and interest in and to
the property.described in Schedule A which was made a part of the
trust indenture, attached thereto, headed "Exhibit A," and which
reads as follows:
"Property transferred by us to The Fair Foun-
dation upon signature:
"i. Cash - Two Thousand Dollars
($2,000.00).
"2. One Hundred (100) milligrams
of Radium, now under the super-
vision of Dr. Minnie L. Maffett
and being used at present for
poor and charity patients in
Parkland Hospital at Dallas,Texas. Said Radium shall al-
ways be used for the benefit
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-123, text, April 8, 1947; (https://texashistory.unt.edu/ark:/67531/metapth264943/m1/1/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.