The court of civil appeals was of the view that Section 20, in exempting historical buildings and sites, is unconstitutional and violates the requirement of Section 2, Article VIII of the Texas Constitution which limits tax exemptions to institutions of purely public charity. 448 S.W.2d 528. We hold that the Navarro House meets the statutory and constitutional tests for exemption.
In Fitterer v. Crawford, 157 Mo. 51, 57 S.W. 532, 50 L.R.A. 191, the Supreme Court of Missouri stated: In the case of City of San Antonio v. San Antonio Conservation Society, Inc., 448 S.W.2d 528 (Tex.Civ.App. — San Antonio 1969, reversed — 455 S.W.2d 743 (Tex.Sup. 1970)), the San Antonio Court of Civil Appeals held that Sections 20 and 22 of Article 7150 were unconstitutional. An examination of the 1967 Legislative Acts discloses that the Section 22 referred to in the opinion of the Court of Civil Appeals was not the same Section 22 above mentioned, but dealt with a different subject and was subsequently changed to Section 22a.