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upr000160 198

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upr000160-198
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    Mr. W. R. Rouse 10 April 2, 1952 is some authority to tho contrary, the distri­bution of water to its inhabitant* for their domestic and coawerelal uees Is generally con­ceded to he undertaken by a municipality in its private or proprietary capacity. Scver-theless, the business is considered one which 1* carried on for the public advantage, and, being public in its nature, le impressed with a public use| indeed, the courts have been fairly uniform in the opinion that the fur­nishing of water for domestic, city, end in­dustrial uses is « corporate or municipal pur­pose within the meaning of the provisions found in many state constitutions authorising munici­palities to impose taxes for corporate or mu­nicipal purposes." If - the Commissioner and the federal courts should ad­here strictly to the above distinction between proprietary and governmental functions in ascertaining the nature of a political subdivision, the las Vegas Water District would not come within the exemption in the statute. The difficulty of Interpreting Section 23(q)(l) of the Code is not only in determining what is meant by the term "political subdivision" as therein used, but also in de­termining what is meant by the expression that any contri­bution to such a subdivision must be "for exclusively pub­lic purposes*. The has Vegas Valley Water District has the power to levy taxes, to borrow money and to expend the pub­lic funds acquired thereby for the purpose of acquiring and operating a water supply system. It is a well recognised principle of constitutional law that taxes may only be as­sessed and public funds expended for public and not prlvato purposes. It should, therefore, logically follow that if the activities of the District are euch as would enable it to constitutionally levy a tax and expend public funds in furtherance thereof on the ground that such activities wars public purposes, the acquisition of a water produc­tion and distribution system by the District through do­nation and tho operation thereof would constitute a pub­lic purpose within the meaning of Section 23 (q H D of the Code. Certainly if the acquisition and operation of such